I-3 - Taxation Act

Section 1045 Disposition versions

2019-06-19

1045. Every person who fails to make a fiscal return on the prescribed form and within the prescribed time, in accordance with section 1000, 1001, 1003 or 1004, incurs a penalty equal to 5% of the tax unpaid at the time when the return must be filed and an additional penalty of 1% of that unpaid tax for each complete month, not exceeding 12 months, in the period that begins at the time the return must be filed and ends at the time it is actually filed.

For the purposes of the first paragraph, the unpaid tax of an individual shall be reduced by the amount of reimbursement or refund to which the individual is entitled for the year under section 220.3 of the Act respecting municipal taxation (chapter F-2.1), section 78 of the Act respecting the Québec Pension Plan (chapter R-9), section 70 of the Act respecting parental insurance (chapter A-29.011), the Act respecting property tax refund (chapter R-20.1) and section 358 of the Act respecting the Québec sales tax (chapter T-0.1) and for the following year under section 210.7 of the Act respecting municipal taxation.

1972, c. 23, s. 769; 1979, c. 38, s. 26; 1982, c. 5, s. 187; 1983, c. 49, s. 17; 1990, c. 7, s. 171; 1992, c. 31, s. 3; 1993, c. 64, s. 175; 1994, c. 22, s. 327; 1997, c. 14, s. 248; 1999, c. 40, s. 258; 2001, c. 9, s. 129; 2002, c. 46, s. 5; 2004, c. 21, s. 445; 2017, c. 1, s. 343; 2019, c. 14, s. 426.

2017-02-08

1045. Every person who fails to make a fiscal return on the prescribed form and within the prescribed time, in accordance with section 1000, 1001, 1003 or 1004, incurs a penalty equal to 5% of the tax unpaid at the time when the return must be filed and an additional penalty of 1% of that unpaid tax for each complete month, not exceeding 12 months, in the period between the time when the return must be filed and the time when it is actually filed.

For the purposes of the first paragraph, the unpaid tax of an individual shall be reduced by the amount of reimbursement or refund to which the individual is entitled for the year under section 220.3 of the Act respecting municipal taxation (chapter F-2.1), section 78 of the Act respecting the Québec Pension Plan (chapter R-9), section 70 of the Act respecting parental insurance (chapter A-29.011), the Act respecting property tax refund (chapter R-20.1) and section 358 of the Act respecting the Québec sales tax (chapter T-0.1) and for the following year under section 210.7 of the Act respecting municipal taxation.

1972, c. 23, s. 769; 1979, c. 38, s. 26; 1982, c. 5, s. 187; 1983, c. 49, s. 17; 1990, c. 7, s. 171; 1992, c. 31, s. 3; 1993, c. 64, s. 175; 1994, c. 22, s. 327; 1997, c. 14, s. 248; 1999, c. 40, s. 258; 2001, c. 9, s. 129; 2002, c. 46, s. 5; 2004, c. 21, s. 445; 2017, c. 1, s. 343.

2006-03-01

1045. Every person who fails to make a fiscal return on the prescribed form and within the prescribed time, in accordance with section 1000, 1001, 1003 or 1004, incurs a penalty equal to 5% of the tax unpaid at the time when the return must be filed and an additional penalty of 1% of that unpaid tax for each complete month, not exceeding 12 months, in the period between the time when the return must be filed and the time when it is actually filed.

For the purposes of the first paragraph, the unpaid tax of an individual shall be reduced by the amount of reimbursement or refund to which the individual is entitled for the year under section 220.3 of the Act respecting municipal taxation (chapter F-2.1), section 78 of the Act respecting the Québec Pension Plan (chapter R-9), section 70 of the Act respecting parental insurance (chapter A-29.011), the Act respecting property tax refund (chapter R-20.1) and section 358 of the Act respecting the Québec sales tax (chapter T-0.1).

1972, c. 23, s. 769; 1979, c. 38, s. 26; 1982, c. 5, s. 187; 1983, c. 49, s. 17; 1990, c. 7, s. 171; 1992, c. 31, s. 3; 1993, c. 64, s. 175; 1994, c. 22, s. 327; 1997, c. 14, s. 248; 1999, c. 40, s. 258; 2001, c. 9, s. 129; 2002, c. 46, s. 5; 2004, c. 21, s. 445.