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I-0.4 - Mining Tax Act

Section 55
Disposition versions

Full text
55. (Repealed).
1975, c. 30, s. 55; 1994, c. 47, s. 52; 2015, c. 8, s. 65.
55. A person who has wilfully and in any manner evaded or attempted to evade payment of the duties payable by the person for a fiscal year or part thereof is liable to a penalty equal to 50 per cent of the amount the payment of which the person evaded or attempted to evade.
1975, c. 30, s. 55; 1994, c. 47, s. 52.
55. Whoever has wilfully and in any manner evaded or attempted to evade payment of the duties payable by him for a fiscal year or part thereof is liable to a penalty, to be fixed by the Minister, of not less than 15 per cent and not more than 50 per cent of the amount of the duties evaded or sought to be evaded.
1975, c. 30, s. 55.
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