T-1 - Fuel Tax Act

Section 47 Disposition versions

1999-04-01

47. (Repealed).

1972, c. 30, s. 52; 1983, c. 49, s. 50.

1977-12-31

47. (1)  Every person who wilfully evades or attempts to evade payment, collection or remittance of the taxes provided for by this act is liable to a penalty, to be fixed by the Minister, of not less than twenty-five per cent nor more than fifty per cent of the amount of the taxes which such person evaded or the payment, collection or remittance of which he attempted to evade.

(2)  If a person, knowingly or under circumstances amounting to gross negligence, makes any declaration or omission in a return, certificate, statement or answer made or filed under this act, or participates or acquiesces therein, and if as a result of such declaration or omission the taxes which should be paid or remitted by such person, if they were assessed on the basis of the information provided, are less than the taxes that he must pay or remit, such person incurs a penalty of twenty-five per cent of the difference between the two amounts.

(3)  No person shall incur, with respect to the same declaration or omission, both the penalty provided for in subsection 1 and that provided for in subsection 2, or both a penalty provided for in this section and the payment of a fine provided for in sections 62 and 63 of the Act respecting the Ministère du Revenu (chapter M-31), unless, in the latter case, the penalty is imposed before the proceedings giving rise to the fine are instituted.

1972, c. 30, s. 52.