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A-6.002 - Tax Administration Act
Section 59.2
Disposition versions
59.2. Every person who fails to deduct, withhold or collect an amount he was required to deduct, withhold or collect under a fiscal law incurs a penalty of 15% of that amount.
Every person who fails, within the time prescribed by law or by an order of the Minister, to pay or remit an amount he was required to pay or remit under a fiscal law incurs a penalty equal to
(a) 7% of that amount, where the delay does not exceed seven days;
(b) 11% of that amount, where the delay does not exceed 14 days; or
(c) 15% of that amount, in other cases.
Notwithstanding the foregoing, the penalty does not apply in the case of an amount that was required to be paid under Chapter III of Title III of Book IX of Part I of the Taxation Act (chapter I-3) or under section 1185.1 of that Act.
Notwithstanding the second paragraph, every person who contravenes section 512 of the Act respecting the Québec sales tax (chapter T-0.1) incurs a penalty equal to twice the amount of the tax.
59.2. Every person who fails to deduct, withhold or collect an amount he was required to deduct, withhold or collect under a fiscal law incurs a penalty of 15% of that amount.
Every person who fails, within the time prescribed by law or by an order of the Minister, to pay or remit an amount he was required to pay or remit under a fiscal law incurs a penalty equal to
(a) 7% of that amount, where the delay does not exceed seven days;
(b) 11% of that amount, where the delay does not exceed 14 days; or
(c) 15% of that amount, in other cases.
Notwithstanding the foregoing, the penalty does not apply in the case of an amount that was required to be paid under Chapter III of Title III of Book IX of Part I of the Taxation Act (chapter I-3) or under section 1185.1 of that Act.
Notwithstanding the second paragraph, every person who contravenes section 512 of the Act respecting the Québec sales tax (chapter T-0.1) incurs a penalty equal to twice the amount of the tax.
Notwithstanding the second paragraph, a corporation referred to in the sixth paragraph shall not incur, under this section, in respect of an amount it is required to remit in a taxation year under subparagraph a of the first paragraph of section 34.0.0.0.1 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), a penalty greater than the penalty it would incur, in respect of that amount, if it were a qualified corporation for the year, for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act.
A corporation to which the fifth paragraph refers is a corporation that is not a qualified corporation for the year, for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act and that
(a) would be such a qualified corporation for the year, but for section 737.18.23 of the Taxation Act; or
(b) was such a qualified corporation for the preceding taxation year and would be such a qualified corporation for the year, but for section 737.18.23 of the Taxation Act and if the definition of that expression in the first paragraph of section 737.18.18 of that Act were read without reference to paragraph c thereof.
59.2. Every person who fails to deduct, withhold or collect an amount he was required to deduct, withhold or collect under a fiscal law incurs a penalty of 15 % of that amount.
Every person who fails, within the time prescribed by law or by an order of the Minister, to pay or remit an amount he was required to pay or remit under a fiscal law incurs a penalty equal to
(a) 7 % of that amount, where the delay does not exceed seven days;
(b) 11 % of that amount, where the delay does not exceed 14 days; or
(c) 15 % of that amount, in other cases.
Notwithstanding the foregoing, the penalty does not apply in the case of an amount that was required to be paid under sections 1025 to 1029 of the Taxation Act (chapter I-3).
Notwithstanding the second paragraph, every person who contravenes section 512 of the Act respecting the Québec sales tax (chapter T-0.1) incurs a penalty equal to twice the amount of the tax.
Notwithstanding the second paragraph, a corporation referred to in the sixth paragraph shall not incur, under this section, in respect of an amount it is required to remit in a taxation year under subparagraph a of the first paragraph of section 34.0.0.0.1 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), a penalty greater than the penalty it would incur, in respect of that amount, if it were a qualified corporation for the year, for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act.
A corporation to which the fifth paragraph refers is a corporation that is not a qualified corporation for the year, for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act and that
(a) would be such a qualified corporation for the year, but for section 737.18.23 of the Taxation Act; or
(b) was such a qualified corporation for the preceding taxation year and would be such a qualified corporation for the year, but for section 737.18.23 of the Taxation Act and if the definition of that expression in the first paragraph of section 737.18.18 of that Act were read without reference to paragraph c thereof.
59.2. Every person who fails to deduct, withhold or collect an amount he was required to deduct, withhold or collect under a fiscal law incurs a penalty of 15 % of that amount.
Every person who fails, within the time prescribed by law or by an order of the Minister, to pay or remit an amount he was required to pay or remit under a fiscal law incurs a penalty equal to
(a) 7 % of that amount, where the delay does not exceed seven days;
(b) 11 % of that amount, where the delay does not exceed 14 days; or
(c) 15 % of that amount, in other cases.
Notwithstanding the foregoing, the penalty does not apply in the case of an amount that was required to be paid under any of sections 1018, 1025 to 1029 or 1159.11 of the Taxation Act (chapter I-3).
Notwithstanding the second paragraph, every person who contravenes section 512 of the Act respecting the Québec sales tax (chapter T-0.1) incurs a penalty equal to twice the amount of the tax.
Notwithstanding the second paragraph, a corporation referred to in the sixth paragraph shall not incur, under this section, in respect of an amount it is required to remit in a taxation year under subparagraph a of the first paragraph of section 34.0.0.0.1 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), a penalty greater than the penalty it would incur, in respect of that amount, if it were a qualified corporation for the year, for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act.
A corporation to which the fifth paragraph refers is a corporation that is not a qualified corporation for the year, for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act and that
(a) would be such a qualified corporation for the year, but for section 737.18.23 of the Taxation Act; or
(b) was such a qualified corporation for the preceding taxation year and would be such a qualified corporation for the year, but for section 737.18.23 of the Taxation Act and if the definition of that expression in the first paragraph of section 737.18.18 of that Act were read without reference to paragraph c thereof.
59.2. Every person who fails to deduct, withhold or collect an amount he was required to deduct, withhold or collect under a fiscal law incurs a penalty of 15 % of that amount.
Every person who fails, within the time prescribed by law or by an order of the Minister, to pay or remit an amount he was required to pay or remit under a fiscal law incurs a penalty equal to
(a) 7 % of that amount, where the delay does not exceed seven days;
(b) 11 % of that amount, where the delay does not exceed 14 days; or
(c) 15 % of that amount, in other cases.
Notwithstanding the foregoing, the penalty does not apply in the case of an amount that was required to be paid under any of sections 1018, 1025 to 1029 or 1159.11 of the Taxation Act (chapter I-3).
Notwithstanding the second paragraph, every person who contravenes section 512 of the Act respecting the Québec sales tax (chapter T-0.1) incurs a penalty equal to twice the amount of the tax.
Notwithstanding the second paragraph, a corporation referred to in the sixth paragraph shall not be liable, under this section, in respect of an amount it is required to remit in a taxation year under subparagraph a of the first paragraph of section 34.0.0.0.1 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), for a penalty greater than the penalty for which it would be liable, in respect of that amount, if it had been a qualified corporation for the year, for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act.
A corporation to which the fifth paragraph refers is a corporation that is not a qualified corporation for the year, for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act and that
(a) would be such a qualified corporation for the year, but for section 737.18.23 of the Taxation Act; or
(b) was such a qualified corporation for the preceding taxation year and would be such a qualified corporation for the year, but for section 737.18.23 of the Taxation Act and if the definition of that expression in the first paragraph of section 737.18.18 of that Act were read without reference to paragraph c thereof.
59.2. Every person who fails to deduct, withhold or collect an amount he was required to deduct, withhold or collect under a fiscal law incurs a penalty of 15 % of that amount.
Every person who fails, within the time prescribed by law or by an order of the Minister, to pay or remit an amount he was required to pay or remit under a fiscal law incurs a penalty equal to
(a) 7 % of that amount, where the delay does not exceed seven days;
(b) 11 % of that amount, where the delay does not exceed 14 days; or
(c) 15 % of that amount, in other cases.
Notwithstanding the foregoing, the penalty does not apply in the case of an amount that was required to be paid under any of sections 1018, 1025 to 1029 or 1159.11 of the Taxation Act (chapter I‐3).
Notwithstanding the second paragraph, every person who contravenes section 512 of the Act respecting the Québec sales tax (chapter T‐0.1) incurs a penalty equal to twice the amount of the tax.
59.2. Every person who fails to deduct, withhold or collect an amount he was required to deduct, withhold or collect under a fiscal law incurs a penalty of 15 % of that amount.
Every person who fails, within the time prescribed by law, to pay or remit an amount he was required to pay or remit under a fiscal law incurs a penalty equal to
(a) 7 % of that amount, where the delay does not exceed seven days;
(b) 11 % of that amount, where the delay does not exceed 14 days; or
(c) 15 % of that amount, in other cases.
Notwithstanding the foregoing, the penalty does not apply in the case of an amount that was required to be paid under any of sections 1018, 1025 to 1029 or 1159.11 of the Taxation Act (chapter I‐3).
Notwithstanding the second paragraph, every person who contravenes section 512 of the Act respecting the Québec sales tax (chapter T‐0.1) incurs a penalty equal to twice the amount of the tax.
59.2. Every person who fails to deduct, withhold, collect, pay or remit, within the time prescribed by law, an amount he was required to deduct, withhold, collect, pay or remit under a fiscal law, incurs a penalty equal to 15 % of that amount.
Notwithstanding the foregoing, the penalty does not apply in the case of an amount that was required to be paid under any of sections 1018, 1025 to 1029 or 1159.11 of the Taxation Act (chapter I-3).
Notwithstanding the first paragraph, every person who contravenes section 512 of the Act respecting the Québec sales tax (chapter T-0.1) incurs a penalty equal to twice the amount of the tax.
59.2. Every person who fails to deduct, withhold, collect, pay or remit, within the time prescribed by law, an amount he was required to deduct, withhold, collect, pay or remit under a fiscal law, incurs a penalty equal to 15 % of that amount.
Notwithstanding the first paragraph, the penalty does not apply in the case of an amount that was required to be paid under sections 1018 or 1025 to 1029 of the Taxation Act (chapter I-3).
Notwithstanding the first paragraph, every person who contravenes section 512 of the Act respecting the Québec sales tax (chapter T-0.1) incurs a penalty equal to twice the amount of the tax.
59.2. Every person who fails, within the time prescribed in the Act, to deduct, withhold, collect or pay an amount he was required to deduct, withhold, collect or pay under a fiscal law or to remit an amount he has deducted, withheld or collected under such an Act, incurs a penalty of 10% of that amount.
Notwithstanding the first paragraph, the penalty does not apply in the case of an amount that was required to be paid under sections 1018 or 1025 to 1029 of the Taxation Act (chapter I-3).
Notwithstanding the first paragraph, every person who contravenes section 20.15 of the Retail Sales Tax Act (chapter I-1) incurs a penalty equal to twice the amount of the tax.
59.2. Every person who fails, within the time prescribed in the Act, to deduct, withhold, collect or pay an amount he was required to deduct, withhold, collect or pay under a fiscal law or to remit an amount he has deducted, withheld or collected under such an Act, incurs a penalty of 10% of that amount.
Notwithstanding the first paragraph, the penalty does not apply in the case of an amount that was required to be paid under sections 1018 or 1025 to 1029 of the Taxation Act (chapter I-3).
