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A-6.002 - Tax Administration Act

Section 59.1
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59.1. Every person who fails to make the attribution prescribed in section 42.11 of the Taxation Act (chapter I-3) incurs a penalty of 50% of the amount that has not been attributed.
1983, c. 43, s. 8; 1997, c. 85, s. 352.
59.1. Every person who fails to make the allocation prescribed in section 42.2 of the Taxation Act (chapter I-3) incurs a penalty of 50% of the amount that has not been allocated.
1983, c. 43, s. 8.
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