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I-3 - Taxation Act

Section 1079.7.5
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1079.7.5. Where a partnership incurs a penalty under section 1079.7.4 or 1079.7.4.1, sections 1005 to 1014, 1034 to 1034.0.2, 1035 to 1044.0.2 and 1051 to 1055.1 apply, with the necessary modifications, in respect of the penalty as if the partnership were a corporation.
2000, c. 5, s. 284; 2010, c. 31, s. 175; 2013, c. 10, s. 148; 2017, c. 1, s. 352.
1079.7.5. Where a partnership incurs a penalty under section 1079.7.4 or 1079.7.4.1, the following provisions apply, with the necessary modifications, with respect to the penalty as if the partnership were a corporation:
(a)  sections 1005 to 1014, 1034 to 1034.0.2, 1035 to 1044.0.2 and 1051 to 1055.1;
(b)  sections 14, 14.4 to 14.6, Division II.1 of Chapter III and Chapters III.1 and III.2 of the Tax Administration Act (chapter A-6.002).
2000, c. 5, s. 284; 2010, c. 31, s. 175; 2013, c. 10, s. 148.
1079.7.5. Where a partnership incurs a penalty under section 1079.7.4, the following provisions apply, with the necessary modifications, with respect to the penalty as if the partnership were a corporation:
(a)  sections 1005 to 1014, 1034 to 1034.0.2, 1035 to 1044.0.2 and 1051 to 1055.1;
(b)  sections 14, 14.4 to 14.6, Division II.1 of Chapter III and Chapters III.1 and III.2 of the Tax Administration Act (chapter A-6.002).
2000, c. 5, s. 284; 2010, c. 31, s. 175.
1079.7.5. Where a partnership incurs a penalty under section 1079.7.4, the following provisions apply, with the necessary modifications, with respect to the penalty as if the partnership were a corporation:
(a)  sections 1005 to 1014, 1034 to 1034.0.2, 1035 to 1044.0.2 and 1051 to 1055.1;
(b)  sections 14, 14.4 to 14.6, Division II.1 of Chapter III and Chapters III.1 and III.2 of the Act respecting the Ministère du Revenu (chapter M-31).
2000, c. 5, s. 284.
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