A-6.002 - Tax Administration Act

Section 62.1 Disposition versions

2010-06-12

62.1. Whoever

(a)  to evade remittance or payment of a duty imposed by a fiscal law, destroys, alters, mutilates or secretes or otherwise disposes of the registers, supporting documents or other documents of a person subject to a fiscal law;

(b)  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 supporting documents of a person subject to a fiscal law; or

(c)  conspires with a person to commit an offence described in subparagraph a or b,

is guilty of an offence and, in addition to any other penalty otherwise provided, is liable to a fine of not less than $2,000 nor 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.

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).

1999, c. 65, s. 37; 2000, c. 25, s. 24; 2007, c. 3, s. 68; 2010, c. 20, s. 29.

2007-06-08

62.1. Whoever

(a)  to evade remittance or payment of a duty imposed by a fiscal law, destroys, alters, mutilates or secretes or otherwise disposes of the registers, supporting documents or other documents of a person subject to a fiscal law;

(b)  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 supporting documents of a person subject to a fiscal law; or

(c)  conspires with a person to commit an offence described in subparagraph a or b,

is guilty of an offence and, in addition to any other penalty otherwise provided, is liable to a fine of not less than $2,000 nor more than $1,000,000 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 promote workforce skills development and recognition (chapter D-8.3).

1999, c. 65, s. 37; 2000, c. 25, s. 24; 2007, c. 3, s. 68.

2000-06-16

62.1. Whoever

(a)  to evade remittance or payment of a duty imposed by a fiscal law, destroys, alters, mutilates or secretes or otherwise disposes of the registers, supporting documents or other documents of a person subject to a fiscal law;

(b)  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 supporting documents of a person subject to a fiscal law; or

(c)  conspires with a person to commit an offence described in subparagraph a or b,

is guilty of an offence and, in addition to any other penalty otherwise provided, is liable to a fine of not less than $2,000 nor more than $1,000,000 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).

1999, c. 65, s. 37; 2000, c. 25, s. 24.

1999-12-13

62.1. Whoever

(a)  to evade remittance or 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;

(b)  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; or

(c)  conspires with a person to commit an offence described in subparagraph a or b,

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 $1,000,000 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).

1999, c. 65, s. 37.