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A-6.002 - Tax Administration Act

Section 59.0.0.3
Disposition versions

Full text
59.0.0.3. Every person who fails to file, in the manner set out in section 37.1.1, an information return referred to in that section incurs a penalty equal to
(a)  $250, where the number of information returns of the same type is greater than 50 but less than 251;
(b)  $500, where the number of information returns of the same type is greater than 250 but less than 501;
(c)  $1,500, where the number of information returns of the same type is greater than 500 but less than 2,501; and
(d)  $2,500, where the number of information returns of the same type is greater than 2,500.
2015, c. 21, s. 13.
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