T-2 - Broadcast Advertising Tax Act

Section 11 Disposition versions

1984-01-01

11. (Repealed).

1977, c. 29, s. 11; 1983, c. 49, s. 51.

1977-12-31

11. (1)  Every person who wilfully evades or seeks 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 tax the payment, collection or remittance of which such person evaded or sought to evade.

(2)  If a person, knowingly or under circumstances equivalent 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 tax that would be paid or remitted by such person, if it was assessed on the basis of the information provided, is less than the tax that he must pay or remit, such person is liable to 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 section 9, unless, in the latter case, the penalty is imposed before the proceedings giving rise to the fine are instituted.

1977, c. 29, s. 11.