A-6.002 - Tax Administration Act

Full text
59.0.2. Every person who fails to provide any information required on a prescribed form filed in accordance with a fiscal law is liable to a penalty of $100.
Where the prescribed form is required to be filed in respect of work carried out on a building, structure or land used in the course of carrying on a business or for the purpose of earning income therefrom, the penalty is $200 for each person in respect of whom any required information is not provided.
However, the penalties do not apply in the case of
(a)  a failure to provide information referred to in section 58.1 with respect to a person, if the person required to provide the information has made a reasonable effort to obtain it from such person; or
(b)  a failure to provide the Social Insurance Number in a fiscal return, if the person required to provide the number has applied for the assignment of such a number and has not received it at the time the return is filed.
1990, c. 59, s. 368; 1991, c. 67, s. 586; 1995, c. 1, s. 211; 1996, c. 31, s. 28; 2001, c. 51, s. 239.
59.0.2. Every person who fails to provide any information required on a prescribed form filed in accordance with a fiscal law is liable to a penalty of $100.
Where the prescribed form is required to be filed in respect of work carried out on a building, structure or land used in the course of carrying on a business or for the purpose of earning income therefrom, the penalty is $200 for each person in respect of whom any required information is not provided.
However, the penalties do not apply in the case of
(a)  a failure to provide the information referred to in section 58.1 with respect to a person where the person required to provide such information has made a reasonable effort to obtain it from such person, or
(b)  a failure to provide the identification number referred to in section 58.1 on a return of income where the person required to provide such number has applied for the assignment of such number and has not received it at the time the return is filed.
1990, c. 59, s. 368; 1991, c. 67, s. 586; 1995, c. 1, s. 211; 1996, c. 31, s. 28.
59.0.2. Every person who fails to provide any information required on a prescribed form filed in accordance with a fiscal law is liable to a penalty of $100.
Where the prescribed form is required to be filed by a lessor of a rental housing unit or a lessee or lessor of premises used for commercial purposes in respect of work carried out on an immovable, the penalty is $200 for each person in respect of whom any required information is not provided.
However, the penalties do not apply in the case of
(a)  a failure to provide the information referred to in section 58.1 with respect to a person where the person required to provide such information has made a reasonable effort to obtain it from such person, or
(b)  a failure to provide the identification number referred to in section 58.1 on a return of income where the person required to provide such number has applied for the assignment of such number and has not received it at the time the return is filed.
1990, c. 59, s. 368; 1991, c. 67, s. 586; 1995, c. 1, s. 211.
59.0.2. Every person who fails to provide any information required on a prescribed form filed in accordance with a fiscal law is liable to a penalty of $100.
Notwithstanding the foregoing, the penalty does not apply in the case of
(a)  a failure to provide the information referred to in section 58.1 with respect to a person where the person required to provide such information has made a reasonable effort to obtain it from such person, or
(b)  a failure to provide the identification number referred to in section 58.1 on a return of income where the person required to provide such number has applied for the assignment of such number and has not received it at the time the return is filed.
1990, c. 59, s. 368; 1991, c. 67, s. 586.
59.0.2. Every person who fails to provide any information required on a prescribed form filed in accordance with a fiscal law is liable to a penalty of $100.
Notwithstanding the foregoing, the penalty does not apply in the case of
(a)  a failure to provide the identification number referred to in section 58.1 with respect to another person where the person required to provide such number has made a reasonable effort to obtain the Social Insurance Number from the other person, or
(b)  a failure to provide the identification number referred to in section 58.1 on a return of income where the person required to provide such number has applied for the assignment of such number and has not received it at the time the return is filed.
1990, c. 59, s. 368.