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A-6.002 - Tax Administration Act

Section 63
Disposition versions

Full text
63. The fines provided for in sections 62, 62.0.1 and 62.1 may be imposed even in the case where, after an offence contemplated therein has been committed, no additional duty is payable.
Where an additional duty is payable after an offence contemplated in section 62 or 62.1 has been committed, the fine must be at least equal to the amount of the duties which such person evaded or attempted to evade or permitted to be evaded, plus 25% of such amount, without exceeding twice such amount.
Where an additional duty is payable after an offence contemplated in section 62.0.1 has been committed, the fine must be at least equal to the amount of the duties which such person failed to pay, deduct, withhold, collect or remit, plus 25% of such amount, without exceeding twice such amount.
Where the offence described in subparagraph f of the first paragraph of section 62 has been committed, the fine shall be at least equal to the amount of the refund or credit which the person has obtained or attempted to obtain, plus 25% of that amount, without exceeding an amount that is twice that amount.
1972, c. 22, s. 63; 1995, c. 63, s. 275; 1999, c. 65, s. 38; 2000, c. 5, s. 296; 2001, c. 52, s. 13.
63. The fines provided by sections 62 and 62.1 may be imposed even in the case where, after an offence contemplated therein has been committed, no additional duty is payable.
Where an additional duty is payable after an offence contemplated in section 62 or 62.1 has been committed, the fine must be at least equal to the amount of the duties which such person evaded or attempted to evade or permitted to be evaded, plus 25 per cent of such amount, without exceeding twice such amount.
Where the offence described in subparagraph f of the first paragraph of section 62 has been committed, the fine shall be at least equal to the amount of the refund or credit which the person has obtained or attempted to obtain, plus 25 % of that amount, without exceeding an amount that is twice that amount.
1972, c. 22, s. 63; 1995, c. 63, s. 275; 1999, c. 65, s. 38; 2000, c. 5, s. 296.
63. The fines provided by sections 62 and 62.1 may be imposed even in the case where, after an offence contemplated therein has been committed, no additional duty is payable.
Where an additional duty is payable after an offence contemplated in section 62 or 62.1 has been committed, the fine must be at least equal to the amount of the duties which such person evaded or attempted to evade or permitted to be evaded, plus 25 per cent of such amount, without exceeding twice such amount.
Where the offence described in subparagraph f of the first paragraph of section 62 has been committed, the fine shall be at least equal to the amount of the refund which the person has obtained or attempted to obtain, plus 25 % of that amount, without exceeding an amount that is twice that amount.
1972, c. 22, s. 63; 1995, c. 63, s. 275; 1999, c. 65, s. 38.
63. The fines provided by section 62 may be imposed even in the case where, after an offence contemplated therein has been committed, no additional duty is payable.
Where an additional duty is payable after an offence contemplated in section 62 has been committed, the fine must be at least equal to the amount of the duties which such person evaded or attempted to evade or permitted to be evaded, plus 25 per cent of such amount, without exceeding twice such amount.
Where the offence described in subparagraph f of the first paragraph of section 62 has been committed, the fine shall be at least equal to the amount of the refund which the person has obtained or attempted to obtain, plus 25 % of that amount, without exceeding an amount that is twice that amount.
1972, c. 22, s. 63; 1995, c. 63, s. 275.
63. The fines provided by section 62 may be imposed even in the case where, after an offence contemplated therein has been committed, no additional duty is payable.
Where an additional duty is payable after an offence contemplated in section 62 has been committed, the fine must be at least equal to the amount of the duties which such person evaded or attempted to evade or permitted to be evaded, plus 25 per cent of such amount, without exceeding twice such amount.
1972, c. 22, s. 63.
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