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A-6.002 - Tax Administration Act
Section 60.4
Disposition versions
60.4. Every person who contravenes section 350.51, the first paragraph of section 350.51.1, any of sections 350.55, 350.56 and 350.56.1, subparagraph 2 of any of the first, second and fourth paragraphs of section 350.60.4, subparagraph 2 of the first or second paragraph of section 350.60.5, any of the first, second and third paragraphs of section 350.60.6, section 350.60.7, subparagraph 2 of the first or second paragraph of section 350.62 or any of sections 541.25 to 541.28, 541.30 and 541.32 of the Act respecting the Québec sales tax (chapter T-0.1) is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $300 nor more than $5,000 and, for a second offence within five years, to a fine of not less than $1,000 nor more than $10,000 and, for a third or subsequent offence within that period, to a fine of not less than $5,000 nor more than $50,000.
See subsection 2 of section 6 of the Act to give effect to fiscal measures announced in the Budget Speech delivered on 21 March 2023 and to certain other measures (2024, chapter 11) in regard to the date of application of the amendments provided for in subsection 1 of this section.
60.4. Every person who contravenes section 350.51, the first paragraph of section 350.51.1, any of sections 350.55, 350.56 and 350.56.1, subparagraph 2 of any of the first, second and fourth paragraphs of section 350.60.4, subparagraph 2 of the first or second paragraph of section 350.60.5, any of the first, second and third paragraphs of section 350.60.6, section 350.60.7, paragraph 2 of section 350.62 or any of sections 541.25 to 541.28, 541.30 and 541.32 of the Act respecting the Québec sales tax (chapter T-0.1) is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $300 nor more than $5,000 and, for a second offence within five years, to a fine of not less than $1,000 nor more than $10,000 and, for a third or subsequent offence within that period, to a fine of not less than $5,000 nor more than $50,000.
60.4. Every person who contravenes section 350.51, the first paragraph of section 350.51.1, any of sections 350.55, 350.56 and 350.56.1, paragraph 2 of section 350.62 or any of sections 541.25 to 541.28, 541.30 and 541.32 of the Act respecting the Québec sales tax (chapter T-0.1) is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $300 nor more than $5,000 and, for a second offence within five years, to a fine of not less than $1,000 nor more than $10,000 and, for a third or subsequent offence within that period, to a fine of not less than $5,000 nor more than $50,000.
60.4. Every person who contravenes section 350.51, the first paragraph of section 350.51.1, any of sections 350.55, 350.56 and 350.56.1, paragraph 2 of section 350.62 or any of sections 541.25 to 541.28, 541.30 and 541.32 of the Act respecting the Québec sales tax (chapter T-0.1) is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $300 nor more than $5,000 and, for a second offence within five years, to a fine of not less than $1,000 nor more than $10,000 and, for a third or subsequent offence within that period, to a fine of not less than $5,000 nor more than $50,000.
Section 350.62, enacted by section 59 of chapter 18 of the statutes of 2018, will come into force on the date to be set by the Government (2018, c. 18, s. 135).
60.4. Every person who contravenes section 350.51, the first paragraph of section 350.51.1, any of sections 350.55, 350.56 and 350.56.1, paragraph 2 of section 350.62, any of sections 541.25 to 541.28 and 541.30, the fourth paragraph of section 541.31.1 or section 541.32 of the Act respecting the Québec sales tax (chapter T-0.1) is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $300 nor more than $5,000 and, for a second offence within five years, to a fine of not less than $1,000 nor more than $10,000 and, for a third or subsequent offence within that period, to a fine of not less than $5,000 nor more than $50,000.
Section 350.62, enacted by section 59 of chapter 18 of the statutes of 2018, will come into force on the date to be set by the Government (2018, c. 18, s. 135).
60.4. Every person who contravenes section 350.51, the first paragraph of section 350.51.1, any of sections 350.55, 350.56 and 350.56.1, paragraph 2 of section 350.62 or any of sections 541.25 to 541.28, 541.30 and 541.32 of the Act respecting the Québec sales tax (chapter T-0.1) is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $300 nor more than $5,000 and, for a second offence within five years, to a fine of not less than $1,000 nor more than $10,000 and, for a third or subsequent offence within that period, to a fine of not less than $5,000 nor more than $50,000.
Section 350.62, enacted by section 59 of chapter 18 of the statutes of 2018, will come into force on the date to be set by the Government (2018, c. 18, s. 135).
60.4. Every person who contravenes section 350.51, the first paragraph of section 350.51.1 or any of sections 350.55, 350.56 and 350.56.1 of the Act respecting the Québec sales tax (chapter T-0.1) is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $300 nor more than $5,000 and, for a second offence within five years, to a fine of not less than $1,000 nor more than $10,000 and, for a third or subsequent offence within that period, to a fine of not less than $5,000 nor more than $50,000.
60.4. Every person who contravenes any of sections 350.51, 350.55 and 350.56 of the Act respecting the Québec sales tax (chapter T-0.1) is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $300 nor more than $5,000 and, for a second offence within five years, to a fine of not less than $1,000 nor more than $10,000 and, for a third or subsequent offence within that period, to a fine of not less than $5,000 nor more than $50,000.
