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A-6.002 - Tax Administration Act

Section 62
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Full text
62. A person is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $2,000 and not more than $1,000,000 or, despite articles 231 and 348 of the Code of Penal Procedure (chapter C-25.1), to both that fine and imprisonment for a term not exceeding five years less one day, if the person
(a)  makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, report, certificate, statement, answer, application for a refund or other document filed or made as required under a fiscal law or a regulation made under such a law;
(b)  (subparagraph repealed);
(c)  (subparagraph repealed);
(d)  wilfully, in any manner, evades or attempts to evade compliance with a fiscal law or payment or remittance of a duty imposed under such a law;
(e)  (subparagraph repealed);
(f)  in any manner, knowing that the person or another person is not entitled thereto, obtains or attempts to obtain a refund or credit under a fiscal law; or
(g)  conspires with any person to commit an offence described in subparagraph a, d or f.
This section does not apply in respect of Chapter III.1 of the Act respecting labour standards (chapter N‐1.1) or Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3).
1972, c. 22, s. 62; 1990, c. 4, s. 593; 1992, c. 1, s. 217; 1994, c. 46, s. 12; 1995, c. 43, s. 49; 1998, c. 16, s. 275; 1999, c. 65, s. 36; 2000, c. 5, s. 295; 2007, c. 3, s. 68; 2010, c. 20, s. 29; 2011, c. 17, s. 37.
62. A person is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $1,000 and not more than $25,000 or, despite articles 231 and 348 of the Code of Penal Procedure (chapter C-25.1), to both that fine and imprisonment for a term not exceeding five years less one day, if the person
(a)  makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, report, certificate, statement, answer, application for a refund or other document filed or made as required under a fiscal law or a regulation made under such a law;
(b)  (subparagraph repealed);
(c)  (subparagraph repealed);
(d)  wilfully, in any manner, evades or attempts to evade compliance with a fiscal law or payment or remittance of a duty imposed under such a law;
(e)  (subparagraph repealed);
(f)  in any manner, knowing that the person or another person is not entitled thereto, obtains or attempts to obtain a refund or credit under a fiscal law; or
(g)  conspires with any person to commit an offence described in subparagraph a, d or f.
This section does not apply in respect of Chapter III.1 of the Act respecting labour standards (chapter N‐1.1) or Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3).
1972, c. 22, s. 62; 1990, c. 4, s. 593; 1992, c. 1, s. 217; 1994, c. 46, s. 12; 1995, c. 43, s. 49; 1998, c. 16, s. 275; 1999, c. 65, s. 36; 2000, c. 5, s. 295; 2007, c. 3, s. 68; 2010, c. 20, s. 29.
62. A person is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $1,000 and not more than $25,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine herein described and imprisonment for a term not exceeding two years, if the person
(a)  makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, report, certificate, statement, answer, application for a refund or other document filed or made as required under a fiscal law or a regulation made under such a law;
(b)  (subparagraph repealed);
(c)  (subparagraph repealed);
(d)  wilfully, in any manner, evades or attempts to evade compliance with a fiscal law or payment or remittance of a duty imposed under such a law;
(e)  (subparagraph repealed);
(f)  in any manner, knowing that the person or another person is not entitled thereto, obtains or attempts to obtain a refund or credit under a fiscal law; or
(g)  conspires with any person to commit an offence described in subparagraph a, d or f.
This section does not apply in respect of Chapter III.1 of the Act respecting labour standards (chapter N‐1.1) or Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3).
1972, c. 22, s. 62; 1990, c. 4, s. 593; 1992, c. 1, s. 217; 1994, c. 46, s. 12; 1995, c. 43, s. 49; 1998, c. 16, s. 275; 1999, c. 65, s. 36; 2000, c. 5, s. 295; 2007, c. 3, s. 68.
62. A person is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $1,000 and not more than $25,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine herein described and imprisonment for a term not exceeding two years, if the person
(a)  makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, report, certificate, statement, answer, application for a refund or other document filed or made as required under a fiscal law or a regulation made under such a law;
(b)  (subparagraph repealed);
(c)  (subparagraph repealed);
(d)  wilfully, in any manner, evades or attempts to evade compliance with a fiscal law or payment or remittance of a duty imposed under such a law;
(e)  (subparagraph repealed);
(f)  in any manner, knowing that the person or another person is not entitled thereto, obtains or attempts to obtain a refund or credit under a fiscal law; or
(g)  conspires with any person to commit an offence described in subparagraph a, d or f.
This section does not apply in respect of Chapter III.1 of the Act respecting labour standards (chapter N‐1.1) or Division II of Chapter II of the Act to foster the development of manpower training (chapter D‐7.1).
1972, c. 22, s. 62; 1990, c. 4, s. 593; 1992, c. 1, s. 217; 1994, c. 46, s. 12; 1995, c. 43, s. 49; 1998, c. 16, s. 275; 1999, c. 65, s. 36; 2000, c. 5, s. 295.
62. Whoever
(a)  makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a return, report, certificate, statement, answer, application for a refund or other document filed or made as required under a fiscal law or a regulation made under such a law;
(b)  (subparagraph repealed);
(c)  (subparagraph repealed);
(d)  wilfully, in any manner, evades or attempts to evade compliance with a fiscal law or payment or remittance of a duty imposed under such a law;
(e)  conspires with a person to commit an offence described in subparagraph a or d; or
(f)  in any manner, while being aware of not being entitled thereto, obtains or attempts to obtain a refund under a fiscal law,
is guilty of an offence and, in addition to any other penalty otherwise provided, is liable to a fine of not less than $1,000 nor more than $25,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both a fine and imprisonment for a term not exceeding two years.
This section does not apply in respect of Chapter III.1 of the Act respecting labour standards (chapter N‐1.1) or Division II of Chapter II of the Act to foster the development of manpower training (chapter D‐7.1).
1972, c. 22, s. 62; 1990, c. 4, s. 593; 1992, c. 1, s. 217; 1994, c. 46, s. 12; 1995, c. 43, s. 49; 1998, c. 16, s. 275; 1999, c. 65, s. 36.
62. Whoever
(a)  makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a return, report, certificate, statement, answer, application for a refund or other document filed or made as required under a fiscal law or a regulation made under such a law;
(b)  to evade payment of a duty imposed by a fiscal law, destroys, alters, mutilates or secretes or otherwise disposes of the registers, books of account or other documents of a person subject to a fiscal law;
(c)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in the records or books of account of a person subject to a fiscal law;
(d)  wilfully, in any manner, evades or attempts to evade compliance with a fiscal law or payment of a duty imposed under such a law;
(e)  conspires with a person to commit an offence described in paragraphs a to d; or
(f)  in any manner, while knowing he is not entitled thereto, obtains or attempts to obtain a refund under a fiscal law,
is guilty of an offence and, in addition to any other penalty otherwise provided, is liable to a fine of not less than $1 000 nor more than $25 000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C‐25.1), to both the fine and imprisonment for a term not exceeding two years.
This section does not apply in respect of Chapter III.1 of the Act respecting labour standards (chapter N‐1.1) or Division II of Chapter II of the Act to foster the development of manpower training (chapter D‐7.1).
1972, c. 22, s. 62; 1990, c. 4, s. 593; 1992, c. 1, s. 217; 1994, c. 46, s. 12; 1995, c. 43, s. 49; 1998, c. 16, s. 275.
62. Whoever
(a)  makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a return, report, certificate, statement, answer, application for a refund or other document filed or made as required under a fiscal law or a regulation made under such a law;
(b)  to evade payment of a duty imposed by a fiscal law, destroys, alters, mutilates or secretes or otherwise disposes of the registers, books of account or other documents of a person subject to a fiscal law;
(c)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in the records or books of account of a person subject to a fiscal law;
(d)  wilfully, in any manner, evades or attempts to evade compliance with a fiscal law or payment of a duty imposed under such a law;
(e)  conspires with a person to commit an offence described in paragraphs a to d; or
(f)  wilfully, in any manner, while knowing he is not entitled thereto, obtains or attempts to obtain a refund under a fiscal law,
is guilty of an offence and, in addition to any other penalty otherwise provided, is liable to a fine of not less than $1 000 nor more than $25 000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C‐25.1), to both the fine and imprisonment for a term not exceeding two years.
This section does not apply in respect of Chapter III.1 of the Act respecting labour standards (chapter N‐1.1) or Division II of Chapter II of the Act to foster the development of manpower training (chapter D‐7.1).
1972, c. 22, s. 62; 1990, c. 4, s. 593; 1992, c. 1, s. 217; 1994, c. 46, s. 12; 1995, c. 43, s. 49.
62. Whoever
(a)  makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a return, report, certificate, statement, answer, application for a refund or other document filed or made as required under a fiscal law or a regulation made under such a law;
(b)  to evade payment of a duty imposed by a fiscal law, destroys, alters, mutilates or secretes or otherwise disposes of the registers, books of account or other documents of a person subject to a fiscal law;
(c)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in the records or books of account of a person subject to a fiscal law;
(d)  wilfully, in any manner, evades or attempts to evade compliance with a fiscal law or payment of a duty imposed under such a law;
(e)  conspires with a person to commit an offence described in paragraphs a to d; or
(f)  wilfully, in any manner, while knowing he is not entitled thereto, obtains or attempts to obtain a refund under a fiscal law,
is guilty of an offence and, in addition to any other penalty otherwise provided, is liable to a fine of not less than $1 000 nor more than $25 000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C‐25.1), to both the fine and imprisonment for a term not exceeding two years.
This section does not apply in respect of Chapter III.1 of the Act respecting labour standards (chapter N‐1.1).
1972, c. 22, s. 62; 1990, c. 4, s. 593; 1992, c. 1, s. 217; 1994, c. 46, s. 12.
62. Whoever
(a)  makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a return, report, certificate, statement, answer, application for a refund or other document filed or made as required under a fiscal law or a regulation made under such a law;
(b)  to evade payment of a duty imposed by a fiscal law, destroys, alters, mutilates or secretes or otherwise disposes of the registers, books of account or other documents of a person subject to a fiscal law;
(c)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in the records or books of account of a person subject to a fiscal law;
(d)  wilfully, in any manner, evades or attempts to evade compliance with a fiscal law or payment of a duty imposed under such a law;
(e)  conspires with a person to commit an offence described in paragraphs a to d; or
(f)  wilfully, in any manner, while knowing he is not entitled thereto, obtains or attempts to obtain a refund under a fiscal law,
is guilty of an offence and, in addition to any other penalty otherwise provided, is liable to a fine of not less than $1 000 nor more than $25 000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and imprisonment for a term not exceeding two years.
1972, c. 22, s. 62; 1990, c. 4, s. 593; 1992, c. 1, s. 217.
62. Whoever
(a)  makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a return, report, certificate, statement or answer filed or made as required under a fiscal law or a regulation made under such a law;
(b)  to evade payment of a duty imposed by a fiscal law, destroys, alters, mutilates or secretes or otherwise disposes of the registers, books of account or other documents of a person subject to a fiscal law;
(c)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in the records or books of account of a person subject to a fiscal law;
(d)  wilfully, in any manner, evades or attempts to evade compliance with a fiscal law or payment of a duty imposed under such a law;
(e)  conspires with a person to commit an offence described in paragraphs a to d; or
(f)  wilfully, in any manner, while knowing he is not entitled thereto, obtains or attempts to obtain a refund under a fiscal law,
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, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and imprisonment for a term not exceeding two years.
1972, c. 22, s. 62; 1990, c. 4, s. 593; 1992, c. 1, s. 217.
62. Whoever
(a)  makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a return, report, certificate, statement or answer filed or made as required under a fiscal law or a regulation made under such a law;
(b)  to evade payment of a duty imposed by a fiscal law, destroys, alters, mutilates or secretes or otherwise disposes of the registers, books of account or other documents of a person subject to a fiscal law;
(c)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in the records or books of account of a person subject to a fiscal law;
(d)  wilfully, in any manner, evades or attempts to evade compliance with a fiscal law or payment of a duty imposed under such a law; or
(e)  conspires with a person to commit an offence described in paragraphs a to d,
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, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and imprisonment for a term not exceeding two years.
1972, c. 22, s. 62; 1990, c. 4, s. 593.
62. Whoever
(a)  makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a return, report, certificate, statement or answer filed or made as required under a fiscal law or a regulation made under such a law;
(b)  to evade payment of a duty imposed by a fiscal law, destroys, alters, mutilates or secretes or otherwise disposes of the registers, books of account or other documents of a person subject to a fiscal law;
(c)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in the records or books of account of a person subject to a fiscal law;
(d)  wilfully, in any manner, evades or attempts to evade compliance with a fiscal law or payment of a duty imposed under such a law; or
(e)  conspires with a person to commit an offence described in paragraphs a to d,
is guilty of an offence and, in addition to any other penalty provided by any other provision of law, is liable, upon summary proceeding, to a fine of not less than $200 nor more than $10 000, with or without imprisonment for not more than two years.
1972, c. 22, s. 62.
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