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T-0.1 - Act respecting the Québec sales tax
Section 350.58
Disposition versions
350.58. Whoever fails to comply with section 350.51, the first paragraph of section 350.51.1 or any of sections 350.55, 350.56 and 350.56.1 incurs a penalty of $100; with any of sections 350.52 to 350.52.2, a penalty of $300; and with section 350.53, a penalty of $200.
350.58. Is liable to a penalty of $100 whoever fails to comply with any of sections 350.51, 350.55 and 350.56, to a penalty of $300 whoever fails to comply with section 350.52 and to a penalty of $200 whoever fails to comply with section 350.53.
From 21 April 2015, sections 350.58 and 350.59 of the Act respecting the Québec sales tax are to be read with reference to section 350.56.1 of that Act as provided by section 155 of chapter 8 of the statutes of 2015. (2015, c. 8, s. 375, par. 7).
Section 350.58 of this Act will be replaced by section 155 of chapter 8 of the statutes of 2015 which will come into force on 1 February 2016 or any earlier date set in accordance with paragraph 7 of section 375 of chapter 8 of the statutes of 2015.
