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A-6.002 - Tax Administration Act

Section 59.3
Disposition versions

Full text
59.3. Every person who, wilfully or in circumstances equivalent to gross negligence, makes a statement or an omission in a document made or filed for the purposes of a fiscal law or a regulation made under such a law or acquiesces or participates therein and as a result thereof the amount that would be required to be paid or remitted, according to the information furnished, is less than the amount that is to be paid or remitted, or the amount that would be required to be refunded by the Minister, according to the information furnished, is greater than the amount that is required to be refunded or an amount would be required to be refunded by the Minister, according to the information furnished, while in fact an amount is required to be paid or remitted, incurs a penalty equal to 50% of the difference between those two amounts.
1983, c. 49, s. 44; 1991, c. 67, s. 589; 2000, c. 5, s. 302; 2005, c. 1, s. 313.
59.3. Every person who, in circumstances equivalent to gross negligence, makes a statement or an omission in a document made or filed for the purposes of a fiscal law or a regulation made under such a law or acquiesces or participates therein and as a result thereof the amount that would be required to be paid or remitted, according to the information furnished, is less than the amount that is to be paid or remitted, or the amount that would be required to be refunded by the Minister, according to the information furnished, is greater than the amount that is required to be refunded or an amount would be required to be refunded by the Minister, according to the information furnished, while in fact an amount is required to be paid or remitted, incurs a penalty equal to 25 % of the difference between those two amounts.
1983, c. 49, s. 44; 1991, c. 67, s. 589; 2000, c. 5, s. 302.
59.3. Every person who, in circumstances equivalent to gross negligence, makes a statement or an omission in a document made or filed under a fiscal law or a regulation made under such a law or acquiesces or participates therein and as a result thereof the amount that would be required to be paid or remitted, according to the information furnished, is less than the amount that is to be paid or remitted, or the amount that would be required to be refunded by the Minister, according to the information furnished, is greater than the amount that is required to be refunded or an amount would be required to be refunded by the Minister, according to the information furnished, while in fact an amount is required to be paid or remitted, incurs a penalty equal to 25 % of the difference between those two amounts.
1983, c. 49, s. 44; 1991, c. 67, s. 589.
59.3. Every person who, in circumstances equivalent to gross negligence, makes a statement or an omission in a document made or filed under a fiscal law or a regulation made under such a law or acquiesces or participates therein and as a result thereof the amount that would be required to be paid or remitted, according to the information furnished, is less than the amount that is to be paid or remitted, incurs a penalty of 25% of the difference between those two amounts.
1983, c. 49, s. 44.
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