A-6.002 - Tax Administration Act

Section 59.1 Disposition versions

2020-09-24

59.1. Every person who fails to pay or remit an amount that the person was required to pay or remit under a fiscal law and that relates to an amount that the person did not attribute as a tip in accordance with section 42.11 of the Taxation Act (chapter I-3) and that should have been so attributed incurs a penalty equal to 50% of the amount the person so failed to pay or remit.

However, no person shall incur, in respect of the same omission, both the penalty under the first paragraph and the penalty under section 59.3.

1983, c. 43, s. 8; 1997, c. 85, s. 352; 2020, c. 16, s. 2.

1997-12-19

59.1. Every person who fails to make the attribution prescribed in section 42.11 of the Taxation Act (chapter I-3) incurs a penalty of 50% of the amount that has not been attributed.

1983, c. 43, s. 8; 1997, c. 85, s. 352.

1983-12-21

59.1. Every person who fails to make the allocation prescribed in section 42.2 of the Taxation Act (chapter I-3) incurs a penalty of 50% of the amount that has not been allocated.

1983, c. 43, s. 8.