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A-6.002 - Tax Administration Act
Section 59.5.6
Disposition versions
59.5.6. For the purposes of sections 59.5.1 to 59.5.8, if a person is assessed a penalty that is referred to in section 59.5.3, the person’s gross compensation at any time in respect of the false statement that could be used by or on behalf of the other person referred to in that section does not include the aggregate of all amounts each of which is the amount of a penalty, other than a penalty the assessment of which is deemed to be null because of section 59.5.7, determined under section 59.5.3, to the extent that the false statement was used by or on behalf of that other person, and for which a notice of assessment was sent to the person before that time.
59.5.6. For the purposes of sections 59.5.1 to 59.5.9, if a person is assessed a penalty that is referred to in section 59.5.3, the person’s gross compensation at any time in respect of the false statement that could be used by or on behalf of the other person referred to in that section does not include the aggregate of all amounts each of which is the amount of a penalty, other than a penalty the assessment of which is deemed to be null because of section 59.5.7, determined under section 59.5.3, to the extent that the false statement was used by or on behalf of that other person, and for which a notice of assessment was sent to the person before that time.
59.5.6. For the purposes of sections 59.5.1 to 59.5.9, where a person is assessed a penalty that is referred to in section 59.5.3, the person’s gross compensation at any time in respect of the false statement that could be used by or on behalf of the other person shall exclude the aggregate of all amounts each of which is the amount of a penalty, other than a penalty the assessment of which is null because of section 59.5.7, determined under section 59.5.3, to the extent that the false statement was used by or on behalf of that other person and for which notice of the assessment was sent to the person before that time.
