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A-6.002 - Tax Administration Act
Section 59.5
Disposition versions
59.5. (Repealed).
59.5. Every person who wilfully 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 required 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 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.
59.5. Every person who wilfully 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 required 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 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.
59.5. Every person who wilfully 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 required to be paid or remitted, incurs a penalty of 50% of the difference between those two amounts.
