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A-6.002 - Tax Administration Act
Section 61.0.0.2
Disposition versions
61.0.0.2. No penalty or fine under a fiscal law may be imposed on a person for failing to comply with an obligation under a fiscal law or a regulation thereunder that is incumbent on an employer where another person undertakes to fulfil that obligation, on behalf of the person, pursuant to an agreement entered into between the Minister and the other person, in respect of wages paid by the person under Division II.11.1 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I‐3), for a taxation year preceding the taxation year 2007, or within the framework of the direct allowance program implemented by the Ministère de la Santé et des Services sociaux under section 478 of the Act respecting health services and social services (chapter S‐4.2).
61.0.0.2. No penalty or fine under a fiscal law may be imposed on a person for failing to comply with an obligation under a fiscal law or a regulation thereunder that is incumbent on an employer where another person undertakes to fulfil that obligation, on behalf of the person, pursuant to an agreement entered into between the Minister and the other person, in respect of wages paid by the person under Division II.11.1 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I‐3) or within the framework of the direct allowance program implemented by the Ministère de la Santé et des Services sociaux under section 478 of the Act respecting health services and social services (chapter S‐4.2).
