I-3 - Taxation Act

Full text
1079.8.24. In the case of a subsequent failure during the three years after the date on which a notice of assessment imposing a penalty under any of sections 1079.8.20 to 1079.8.22 is sent, the amount of the penalty that would otherwise be determined under any of those sections in respect of the subsequent failure is doubled.
2015, c. 8, s. 89; 2017, c. 29, s. 202.
1079.8.24. In the case of a subsequent failure during the three years after a notice of assessment imposing a penalty under any of sections 1079.8.20 to 1079.8.22 is issued, the amount of the penalty that would otherwise be determined under any of those sections in respect of the subsequent failure is doubled.
2015, c. 8, s. 89.
In force: 2016-09-01
1079.8.24. In the case of a subsequent failure during the three years after a notice of assessment imposing a penalty under any of sections 1079.8.20 to 1079.8.22 is issued, the amount of the penalty that would otherwise be determined under any of those sections in respect of the subsequent failure is doubled.
This section comes into force on 2016-09-01.
2015, c. 8, s. 89.