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I-0.4 - Mining Tax Act

Section 53
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Full text
53. (Repealed).
1975, c. 30, s. 53; 1985, c. 39, s. 12; 1994, c. 47, s. 50; 2015, c. 8, s. 65.
53. Every person who fails to make a return on the form prescribed by the Minister and within the prescribed time limits, in accordance with sections 36 to 38, is liable to a penalty of $10 a day for every day the omission continues, up to an amount of $2,000.
1975, c. 30, s. 53; 1985, c. 39, s. 12; 1994, c. 47, s. 50.
53. Every person who fails to make a return in the form prescribed and within the prescribed time limits, in accordance with sections 36 to 38, is liable to a penalty of $10 a day for every day the omission continues, up to an amount of $2 000.
1975, c. 30, s. 53; 1985, c. 39, s. 12.
53. Every person who fails to make a return in the form prescribed and within the delays provided, in accordance with sections 36 to 38, is liable to a penalty equal to 5 per cent of the duties unpaid at the time when such return must be filed, without, however, exceeding $2 000.
1975, c. 30, s. 53.
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