A-6.002 - Tax Administration Act

Section 61.0.0.1 Disposition versions

2024-05-07

61.0.0.1. Every person who contravenes any of sections 34 and 35 to 35.2 and 35.3 to 35.5 of this Act, to the extent that sections 35.3 and 35.4 apply to a person referred to in section 35.1, any of sections 350.52 to 350.52.2 and 350.60.3, subparagraph 1 of any of the first, second and fourth paragraphs of section 350.60.4, subparagraph 1 of the first or second paragraph of section 350.60.5, section 350.60.8 or 350.61 or subparagraph 1 of the first or second paragraph of section 350.62 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 $2,000 nor more than $100,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and imprisonment not exceeding six months.

2000, c. 25, s. 22; 2010, c. 5, s. 202; 2015, c. 21, s. 16; 2015, c. 8, s. 143; 2018, c. 18, s. 57; 2023, c. 10, s. 5; 2024, c. 11, s. 7.

See subsection 2 of section 7 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.

2023-11-01

61.0.0.1. Every person who contravenes any of sections 34 and 35 to 35.2 and 35.3 to 35.5, to the extent that sections 35.3 and 35.4 apply to a person referred to in section 35.1, any of sections 350.52 to 350.52.2 and 350.60.3, subparagraph 1 of any of the first, second and fourth paragraphs of section 350.60.4, subparagraph 1 of the first or second paragraph of section 350.60.5, section 350.60.8 or 350.61 or paragraph 1 of section 350.62 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 $2,000 nor more than $100,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and imprisonment not exceeding six months.

2000, c. 25, s. 22; 2010, c. 5, s. 202; 2015, c. 21, s. 16; 2015, c. 8, s. 143; 2018, c. 18, s. 57; 2023, c. 10, s. 5.

2021-11-01

61.0.0.1. Every person who contravenes any of sections 34 and 35 to 35.2 and 35.3 to 35.5, to the extent that sections 35.3 and 35.4 apply to a person referred to in section 35.1, any of sections 350.52 to 350.52.2 and 350.61 of the Act respecting the Québec sales tax (chapter T-0.1) or paragraph 1 of section 350.62 of that Act is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $2,000 nor more than $100,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and imprisonment not exceeding six months.

2000, c. 25, s. 22; 2010, c. 5, s. 202; 2015, c. 21, s. 16; 2015, c. 8, s. 143; 2018, c. 18, s. 57.

2016-02-01

61.0.0.1. Every person who contravenes any of sections 34 and 35 to 35.2 and 35.3 to 35.5, to the extent that sections 35.3 and 35.4 apply to a person referred to in section 35.1, or any of sections 350.52 to 350.52.2 of the Act respecting the Québec sales tax (chapter T-0.1) is guilty of an offence and, in addition to any penalty prescribed by this Act, is liable to a fine of not less than $2,000 nor more than $100,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and imprisonment not exceeding six months.

2000, c. 25, s. 22; 2010, c. 5, s. 202; 2015, c. 21, s. 16; 2015, c. 8, s. 143.

2015-10-21

61.0.0.1. Every person who contravenes any of sections 34 and 35 to 35.2 and 35.3 to 35.5, to the extent that sections 35.3 and 35.4 apply to a person referred to in section 35.1, or section 350.52 of the Act respecting the Québec sales tax (chapter T-0.1) is guilty of an offence and, in addition to any penalty prescribed by this Act, is liable to a fine of not less than $2,000 nor more than $100,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and imprisonment not exceeding six months.

2000, c. 25, s. 22; 2010, c. 5, s. 202; 2015, c. 21, s. 16.

Section 61.0.0.1 of this Act will be amended by section 143 of chapter 8 of the statutes of 2015 which will come into force on 1 February 2016 or any earlier date set in accordance with paragraph 7 of section 375 of chapter 8 of the statutes of 2015.

2010-09-01

61.0.0.1. Every person who contravenes any of sections 34 and 35 to 35.5 or section 350.52 of the Act respecting the Québec sales tax (chapter T-0.1) is guilty of an offence and, in addition to any penalty prescribed by this Act, is liable to a fine of not less than $2,000 nor more than $100,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and imprisonment not exceeding six months.

2000, c. 25, s. 22; 2010, c. 5, s. 202.

Section 61.0.0.1 of this Act will be amended by section 143 of chapter 8 of the statutes of 2015 which will come into force on 1 February 2016 or any earlier date set in accordance with paragraph 7 of section 375 of chapter 8 of the statutes of 2015.

2000-06-16

61.0.0.1. Every person who contravenes any of sections 34 and 35 to 35.5 is guilty of an offence and, in addition to any penalty prescribed by this Act, is liable to a fine of not less than $2,000 nor more than $100,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and imprisonment not exceeding six months.

2000, c. 25, s. 22.