I-3 - Taxation Act

Section 1045.0.1.1 Disposition versions

2015-10-21

1045.0.1.1. Every person or partnership who makes, or participates in, assents to or acquiesces in the making of, a false statement or omission in respect of information relating to a claim preparer required to be included in a scientific research and experimental development form solidarily incurs, together with the claim preparer, a penalty of $1,000.

However, a person or partnership, as the case may be, may not incur, in respect of the same false statement or omission, both the penalty provided for in the first paragraph and the penalty provided for in section 59.0.2 of the Tax Administration Act (chapter A-6.002).

2015, c. 21, s. 495.