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A-6.002 - Tax Administration Act

Section 71.3.2
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71.3.2. Every person who communicates or uses information contained in a tax record or originating from such a record otherwise than in accordance with the provisions of this division, or who contravenes a provision of this division, other than a contravention referred to in section 71.3.1, is guilty of an offence and is liable to a fine of not less than $2,500 and not more than $25,000 in the case of a natural person, and not less than $7,500 and not more than $75,000 in any other case. For a second or subsequent offence, the minimum and maximum fines are doubled.
2002, c. 5, s. 26; 2023, c. 30, s. 67.
71.3.2. Every person who communicates or uses information contained in a tax record or originating from such a record otherwise than in accordance with the provisions of this division, or who contravenes a provision of this division, other than a contravention referred to in section 71.3.1, is guilty of an offence and is liable to a fine of not less than $1,000 and not more than $10,000, and, in the case of a second or subsequent offence, to a fine of not less than $10,000 and not more than $20,000.
2002, c. 5, s. 26.
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