Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

A-6.002 - Tax Administration Act

Section 59.0.4
Disposition versions

Full text
59.0.4. (Repealed).
1990, c. 59, s. 368; 2002, c. 46, s. 19.
59.0.4. Where a penalty has been imposed under section 59 for failure to file a return for a fiscal year of a partnership, a demand for such return has been made to the members of the partnership under section 39, and a penalty has been imposed on them under section 59 for failure to file a return for any of the three preceding fiscal periods of the partnership, the members of the partnership are liable, in addition to the penalty provided in section 59, to a penalty of $100 per member of the partnership for each month or part of a month, not exceeding 24, during which the failure continues.
1990, c. 59, s. 368.
© Gouvernement du Québec