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A-6.002 - Tax Administration Act

Section 61
Disposition versions

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61. Every person who contravenes sections 38, 39, 43 or section 1015 of the Taxation Act (chapter I‐3), sections 59 and 63 of the Act respecting the Québec Pension Plan (chapter R‐9) or sections 60 and 62 of the Act respecting parental insurance (chapter A‐29.011) is guilty of an offence and, in addition to any penalty prescribed by this Act, is liable to a fine of not less than $800 nor more than $10,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C‐25.1), to both the fine and a term of imprisonment not exceeding six months.
For the purposes of the first paragraph, every person who fails to withhold or pay to the Minister an amount on account of the amount a person is required to pay for a year under section 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) is deemed to have contravened section 1015 of the Taxation Act.
1972, c. 22, s. 61; 1974, c. 17, s. 5; 1976, c. 27, s. 12; 1983, c. 43, s. 8; 1986, c. 15, s. 214; 1990, c. 7, s. 228; 1992, c. 31, s. 17; 1992, c. 61, s. 407; 1997, c. 85, s. 354; 2000, c. 25, s. 21; 2004, c. 4, s. 27; 2001, c. 9, s. 135; 2015, c. 21, s. 15.
61. Every person who contravenes sections 38, 39, 43 or section 1015 of the Taxation Act (chapter I‐3), sections 59 and 63 of the Act respecting the Québec Pension Plan (chapter R‐9) or sections 60 and 62 of the Act respecting parental insurance (chapter A‐29.011) is guilty of an offence and, in addition to any penalty prescribed by this Act, is liable to a fine of not less than $800 nor more than $10,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C‐25.1), to both the fine and a term of imprisonment not exceeding six months.
1972, c. 22, s. 61; 1974, c. 17, s. 5; 1976, c. 27, s. 12; 1983, c. 43, s. 8; 1986, c. 15, s. 214; 1990, c. 7, s. 228; 1992, c. 31, s. 17; 1992, c. 61, s. 407; 1997, c. 85, s. 354; 2000, c. 25, s. 21; 2004, c. 4, s. 27; 2001, c. 9, s. 135.
61. Every person who contravenes sections 38, 39, 43 or section 1015 of the Taxation Act (chapter I-3) or sections 59 and 63 of the Act respecting the Québec Pension Plan (chapter R-9) is guilty of an offence and, in addition to any penalty prescribed by this Act, is liable to a fine of not less than $800 nor more than $10,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and a term of imprisonment not exceeding six months.
1972, c. 22, s. 61; 1974, c. 17, s. 5; 1976, c. 27, s. 12; 1983, c. 43, s. 8; 1986, c. 15, s. 214; 1990, c. 7, s. 228; 1992, c. 31, s. 17; 1992, c. 61, s. 407; 1997, c. 85, s. 354; 2000, c. 25, s. 21; 2004, c. 4, s. 27.
61. Every person who contravenes sections 20, 38, 39, 43 or section 1015 of the Taxation Act (chapter I‐3) or sections 59 and 63 of the Act respecting the Québec Pension Plan (chapter R‐9) is guilty of an offence and, in addition to any penalty prescribed by this Act, is liable to a fine of not less than $800 nor more than $10 000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C‐25.1), to both the fine and a term of imprisonment not exceeding six months.
1972, c. 22, s. 61; 1974, c. 17, s. 5; 1976, c. 27, s. 12; 1983, c. 43, s. 8; 1986, c. 15, s. 214; 1990, c. 7, s. 228; 1992, c. 31, s. 17; 1992, c. 61, s. 407; 1997, c. 85, s. 354; 2000, c. 25, s. 21.
61. Every person who contravenes sections 20, 34, 35 to 35.5, 38, 39, 43 or section 1015 of the Taxation Act (chapter I‐3) or sections 59 and 63 of the Act respecting the Québec Pension Plan (chapter R‐9) is guilty of an offence and, in addition to any penalty prescribed by this Act, is liable to a fine of not less than $800 nor more than $10 000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C‐25.1), to both the fine and a term of imprisonment not exceeding six months.
1972, c. 22, s. 61; 1974, c. 17, s. 5; 1976, c. 27, s. 12; 1983, c. 43, s. 8; 1986, c. 15, s. 214; 1990, c. 7, s. 228; 1992, c. 31, s. 17; 1992, c. 61, s. 407; 1997, c. 85, s. 354.
61. Every person who contravenes section 20, subsection 1 or 2 of section 34, any of sections 35 to 35.5, 38, 39 and 43, section 1015 of the Taxation Act (chapter I-3) or sections 59 and 63 of the Act respecting the Québec Pension Plan (chapter R-9) is guilty of an offence and, in addition to any penalty prescribed by this Act, is liable to a fine of not less than $800 nor more than $10 000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and a term of imprisonment not exceeding six months.
1972, c. 22, s. 61; 1974, c. 17, s. 5; 1976, c. 27, s. 12; 1983, c. 43, s. 8; 1986, c. 15, s. 214; 1990, c. 7, s. 228; 1992, c. 31, s. 17; 1992, c. 61, s. 407.
61. Every person who contravenes section 20, subsection 1 or 2 of section 34, any of sections 35 to 35.5, 38, 39 and 43, section 1015 of the Taxation Act (chapter I-3) or section 59 or 63 of the Act respecting the Québec Pension Plan (chapter R-9) is guilty of an offence and liable, in addition to any other penalty provided in this Act, to a fine of $800 to $10 000 or to both the fine and imprisonment for a term not exceeding six months.
1972, c. 22, s. 61; 1974, c. 17, s. 5; 1976, c. 27, s. 12; 1983, c. 43, s. 8; 1986, c. 15, s. 214; 1990, c. 7, s. 228; 1992, c. 31, s. 17.
61. Every person who contravenes section 20, subsection 1 or 2 of section 34, any of sections 35 to 35.5, 38, 39 and 43, section 1015 of the Taxation Act (chapter I-3) or section 59 or 63 of the Act respecting the Québec Pension Plan (chapter R-9) is guilty of an offence and liable, in addition to any other penalty provided in this Act, to a fine of $200 to $10 000 or to both the fine and imprisonment for a term not exceeding six months.
1972, c. 22, s. 61; 1974, c. 17, s. 5; 1976, c. 27, s. 12; 1983, c. 43, s. 8; 1986, c. 15, s. 214; 1990, c. 7, s. 228.
61. Every person who does not comply with or contravenes section 14.1, 14.2 or 20, subsection 1 or 2 of section 34, sections 35 to 39 or section 43, section 42.2 or 1015 of the Taxation Act (chapter I-3) or sections 59 and 63 of the Act respecting the Québec Pension Plan (chapter R-9), is guilty of an offence and, in addition to any other penalty provided by this Act, is liable to a fine of not less than $200 nor more than $10 000, or both the fine and imprisonment for not over six months.
1972, c. 22, s. 61; 1974, c. 17, s. 5; 1976, c. 27, s. 12; 1983, c. 43, s. 8; 1986, c. 15, s. 214.
61. Every person who does not comply with or contravenes section 20, subsection 1 or 2 of section 34, sections 35 to 39 or section 43, section 42.2 or 1015 of the Taxation Act (chapter I-3) or sections 59 and 63 of the Act respecting the Québec Pension Plan (chapter R-9), is guilty of an offence and, in addition to any other penalty provided by this Act, is liable to a fine of not less than $200 nor more than $10 000, or both the fine and imprisonment for not over six months.
1972, c. 22, s. 61; 1974, c. 17, s. 5; 1976, c. 27, s. 12; 1983, c. 43, s. 8.
61. Every person who has not complied with or has contravened the provisions of sections 20, 34 to 39 or 43, those of section 1015 of the Taxation Act (chapter I-3), or sections 59 and 63 of the Act respecting the Québec Pension Plan (chapter R-9), is guilty of an offence and, in addition to any penalty provided by any other provision of this act, is liable to a fine of not less than $200 nor more than $10,000, or both the fine and imprisonment for a term not exceeding six months.
1972, c. 22, s. 61; 1974, c. 17, s. 5; 1976, c. 27, s. 12.
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