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.