A-6.002 - Tax Administration Act

Section 59.0.0.2 Disposition versions

2015-10-21

59.0.0.2. Every person who fails to send a fiscal return in the manner provided for in section 37.1.4 incurs a penalty equal to

(a)  $25 for each such failure in respect of a return of an individual; and

(b)  $100 for each such failure in respect of a return of a corporation.

2015, c. 21, s. 13.