A-6.002 - Tax Administration Act

Section 59.0.0.5 Disposition versions

2021-10-01

59.0.0.5. Every person who fails to send the form referred to in section 4 of the Regulation respecting the dues provided for in section 287 of the Act respecting remunerated passenger transportation by automobile (chapter T-11.2, r. 2.1) in the manner set out in section 5 of that Regulation incurs a penalty equal to

(a)  $10 for each day, not exceeding 100, during which the failure continues, where the number of business operators concerned is less than 51;

(b)  $25 for each day, not exceeding 100, during which the failure continues, where the number of business operators concerned is greater than 50 but less than 5,001;

(c)  $50 for each day, not exceeding 100, during which the failure continues, where the number of business operators concerned is greater than 5,000 but less than 10,001; or

(d)  $75 for each day, not exceeding 100, during which the failure continues, where the number of business operators concerned is greater than 10,000.

2021, c. 15, s. 24.