Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-1 - Fuel Tax Act

Section 41
Disposition versions

Full text
41. Every person who:
(a)  does not furnish a report or other document or any information provided for by this Act or the regulations thereunder, in the manner and at the time provided in sections 13 to 17.1, 26, 27.6, 29.1, 34, 50.0.5, 51.2 and 52, or
(b)  being a mandatary of the Minister, refuses or neglects to collect, account for, report or remit the tax provided for in section 2 or the amount provided for in section 51.1,
is guilty of an offence and liable to a fine of not less than $200 for each day that the omission continues.
1972, c. 30, s. 46; 1991, c. 15, s. 19; 1995, c. 63, s. 523; 1995, c. 65, s. 136; 1999, c. 65, s. 69.
41. Every person who:
(a)  does not furnish a report or other document or any information provided for by this Act or the regulations thereunder, in the manner and at the time provided in sections 13 to 17.1, 26, 27.6, 34, 50.0.5, 51.2 and 52, or
(b)  being a mandatary of the Minister, refuses or neglects to collect, account for, report or remit the tax provided for in section 2 or the amount provided for in section 51.1,
is guilty of an offence and liable to a fine of not less than $200 for each day that the omission continues.
1972, c. 30, s. 46; 1991, c. 15, s. 19; 1995, c. 63, s. 523; 1995, c. 65, s. 136.
41. Every person who:
(a)  does not furnish a report or other document or any information provided for by this Act or the regulations thereunder, in the manner and at the time provided in sections 13 to 17, 26, 27.6, 34, 50.0.5, 51.2 and 52, or
(b)  being a mandatary of the Minister, refuses or neglects to collect, account for, report or remit the tax provided for in section 2 or the amount provided for in section 51.1,
is guilty of an offence and liable to a fine of not less than $200 for each day that the omission continues.
1972, c. 30, s. 46; 1991, c. 15, s. 19; 1995, c. 63, s. 523.
41. Every person who:
(a)  does not furnish a report or other document or any information provided for by this Act or the regulations thereunder, in the manner and at the time provided in sections 13 to 17, 26, 27.6, 34, 51.2 and 52, or
(b)  being a mandatary of the Minister, refuses or neglects to collect, account for, report or remit the tax provided for in section 2 or the amount provided for in section 51.1,
is guilty of an offence and liable to a fine of not less than $200 for each day that the omission continues.
1972, c. 30, s. 46; 1991, c. 15, s. 19.
41. Every person who:
(a)  does not furnish a report or any other document or information, in the manner and at the time prescribed under this act or the regulations; or
(b)  being an agent of the Minister, refuses or neglects to collect, account for, report or remit the taxes, the whole in accordance with this Act or the regulations,
commits an offence and is liable to a fine of not less than $25 for each day that the omission continues.
1972, c. 30, s. 46.
© Gouvernement du Québec