A-6.002 - Tax Administration Act

Full text
59.6. No person shall incur, in respect of the same statement, omission or action, both the penalty provided for in any of sections 59.3, 59.5.10 and 59.5.11 or in section 1049 of the Taxation Act (chapter I-3) and the penalty provided for in section 59.4 or, in respect of the same omission, both the penalty provided for in section 59 and the penalty provided for in any of sections 59.0.0.1, 59.0.0.3 and 59.0.0.4. Moreover, no person shall incur, in respect of the same omission, both the penalty provided for in any of sections 59, 59.0.0.1 and 59.2 or in section 1045 of the Taxation Act and the penalty provided for in section 59.3.1. In addition, no person shall incur, in respect of the same statement, omission or action, both a penalty provided for in any of those sections, in section 59.5.3 or in section 1049.0.5 of the Taxation Act and the payment of a fine provided for in a fiscal law unless, in the latter case, the penalty was imposed before the proceedings giving rise to the fine were brought.
1983, c. 49, s. 44; 2001, c. 51, s. 242; 2005, c. 1, s. 316; 2006, c. 7, s. 10; 2010, c. 25, s. 231; 2015, c. 21, s. 14; 2017, c. 1, s. 8.
59.6. No person shall incur, in respect of the same statement or omission, both the penalty provided for in section 59.3 or section 1049 of the Taxation Act (chapter I-3) and the penalty provided for in section 59.4 or, in respect of the same omission, both the penalty provided for in section 59 and the penalty provided for in any of sections 59.0.0.1, 59.0.0.3 and 59.0.0.4. Moreover, no person shall incur, in respect of the same omission, both the penalty provided for in any of sections 59, 59.0.0.1 and 59.2 or section 1045 of the Taxation Act and the penalty provided for in section 59.3.1. In addition, no person shall incur, in respect of the same statement or omission, both a penalty provided for in any of those sections, section 59.5.3 or section 1049.0.5 of the Taxation Act and the payment of a fine provided for in a fiscal law unless, in the latter case, the penalty was imposed before the proceedings giving rise to the fine were brought.
1983, c. 49, s. 44; 2001, c. 51, s. 242; 2005, c. 1, s. 316; 2006, c. 7, s. 10; 2010, c. 25, s. 231; 2015, c. 21, s. 14.
59.6. No person shall incur, in respect of the same statement or omission, both the penalty provided for in section 59.3 or section 1049 of the Taxation Act (chapter I-3) and the penalty provided for in section 59.4 or, in respect of the same omission, both the penalty provided for in section 59 and the penalty provided for in section 59.0.0.1. Moreover, no person shall incur, in respect of the same omission, both the penalty provided for in any of sections 59, 59.0.0.1 and 59.2 or section 1045 of the Taxation Act and the penalty provided for in section 59.3.1. In addition, no person shall incur, in respect of the same statement or omission, both a penalty provided for in any of those sections, section 59.5.3 or section 1049.0.5 of the Taxation Act and the payment of a fine provided for in a fiscal law unless, in the latter case, the penalty was imposed before the proceedings giving rise to the fine were brought.
1983, c. 49, s. 44; 2001, c. 51, s. 242; 2005, c. 1, s. 316; 2006, c. 7, s. 10; 2010, c. 25, s. 231.
59.6. However, no person shall incur, in respect of the same statement or omission, both the penalty provided for in section 59.3 or section 1049 of the Taxation Act (chapter I-3) and the penalty provided for in section 59.4. Moreover, no person shall incur, in respect of the same omission, both the penalty provided for in section 59 or 59.2 or section 1045 of the Taxation Act and the penalty provided for in section 59.3.1. In addition, no person shall incur, in respect of the same statement or omission, both a penalty provided for in any of those sections or section 59.5.3 or section 1049.0.5 of the Taxation Act and the payment of a fine provided for in a fiscal law unless, in the latter case, the penalty was imposed before the proceedings giving rise to the fine were brought.
1983, c. 49, s. 44; 2001, c. 51, s. 242; 2005, c. 1, s. 316; 2006, c. 7, s. 10.
59.6. However, no person shall incur, in respect of the same statement or omission, both the penalty provided for in section 59.3 or section 1049 of the Taxation Act (chapter I-3) and the penalty provided for in section 59.4. In addition, no person shall incur, in respect of the same statement or omission, both a penalty provided for in any of those sections or section 59.5.3 or section 1049.0.5 of the Taxation Act and the payment of a fine provided for in a fiscal law unless, in the latter case, the penalty was imposed before the proceedings giving rise to the fine were brought.
1983, c. 49, s. 44; 2001, c. 51, s. 242; 2005, c. 1, s. 316.
59.6. However, no person shall incur, in respect of the same statement or omission, both the penalty provided in section 59.3 or 59.5 and the penalty provided in section 59.4, or both a penalty provided in those sections or section 59.5.3 and the payment of a fine provided in a fiscal law unless, in the latter case, the penalty was imposed before the proceedings giving rise to the fine were brought.
1983, c. 49, s. 44; 2001, c. 51, s. 242.
59.6. Notwithstanding the foregoing, no person shall incur, in respect of the same statement or omission, both the penalty provided in section 59.3 or 59.5 and that provided in section 59.4, or both a penalty provided in those sections and the payment of a fine provided in a fiscal law unless, in the latter case, the penalty was imposed before the proceedings giving rise to the fine were brought.
1983, c. 49, s. 44.