A-6.002 - Tax Administration Act

Section 59.5.1 Disposition versions

2019-06-19

59.5.1. In this section and sections 59.5.2 to 59.5.8,

“culpable conduct” means an act or a failure to act that

(a)  is tantamount to intentional conduct;

(b)  shows an indifference as to whether Title I of the Act respecting the Québec sales tax (chapter T‐0.1) is complied with; or

(c)  shows a wilful, reckless or wanton disregard of Title I of the Act respecting the Québec sales tax;

“false statement” includes a statement that is misleading because of an omission from the statement;

“gross compensation” of a particular person at any time, in respect of a false statement that could be used by or on behalf of another person, means all amounts that the particular person, or any person not dealing at arm’s length, within the meaning of the Taxation Act (chapter I‐3), with the particular person, is entitled, either absolutely or contingently and either before or after that time, to receive or to obtain in respect of the statement;

“person” has the meaning assigned by section 1 of the Act respecting the Québec sales tax;

“subordinate”, in respect of a particular person, includes any other person over whose activities the particular person has direction, supervision or control whether or not the other person is an employee of the particular person or of another person.

For the purposes of the definition of “subordinate” in the first paragraph, if the particular person is a member of a partnership, the other person is not a subordinate of the particular person solely because the particular person is a member of the partnership.

2001, c. 51, s. 241; 2019, c. 14, s. 3.

2001-12-20

59.5.1. In this section and sections 59.5.2 to 59.5.9,

“culpable conduct” means an act or a failure to act that

(a)  is tantamount to intentional conduct;

(b)  shows an indifference as to whether Title I of the Act respecting the Québec sales tax (chapter T‐0.1) is complied with; or

(c)  shows a wilful, reckless or wanton disregard of Title I of the Act respecting the Québec sales tax;

“false statement” includes a statement that is misleading because of an omission from the statement;

“gross compensation” of a particular person at any time, in respect of a false statement that could be used by or on behalf of another person, means all amounts that the particular person, or any person not dealing at arm’s length, within the meaning of the Taxation Act (chapter I‐3), with the particular person, is entitled, either absolutely or contingently and either before or after that time, to receive or to obtain in respect of the statement;

“person” has the meaning assigned by section 1 of the Act respecting the Québec sales tax;

“subordinate”, in respect of a particular person, includes any other person over whose activities the particular person has direction, supervision or control whether or not the other person is an employee of the particular person or of another person.

For the purposes of the definition of “subordinate” in the first paragraph, if the particular person is a member of a partnership, the other person is not a subordinate of the particular person solely because the particular person is a member of the partnership.

2001, c. 51, s. 241.