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I-3 - Taxation Act

Section 1079.8.30
Disposition versions

Full text
1079.8.30. (Repealed).
2015, c. 8, s. 89; 2021, c. 15, s. 2.
1079.8.30. A person that fails to comply with an obligation under section 1079.8.26 or paragraph a of section 1079.8.28 in relation to a personnel placement or temporary help contract incurs a penalty equal to the greatest of
(a)  $500;
(b)  1% of the cost of the contract, without exceeding $2,500; and
(c)  $2,500 if it is not possible to determine the cost of the contract.
A person that incurs a penalty under the first paragraph incurs an additional penalty equal to the greatest of the following amounts if the person, or a partnership of which the person is a member, has received an amount for the performance of obligations under the contract without having remedied any failure referred to in the first paragraph:
(a)  $250;
(b)  2% of the amount received, if the cost of the contract is less than $100,000, without exceeding $2,000; and
(c)  5% of the amount received, if the cost of the contract is equal to or greater than $100,000 or if it is not possible to determine the cost, without exceeding $5,000.
2015, c. 8, s. 89.
In force: 2016-09-01
1079.8.30. A person that fails to comply with an obligation under section 1079.8.26 or paragraph a of section 1079.8.28 in relation to a personnel placement or temporary help contract incurs a penalty equal to the greatest of
(a)  $500;
(b)  1% of the cost of the contract, without exceeding $2,500; and
(c)  $2,500 if it is not possible to determine the cost of the contract.
A person that incurs a penalty under the first paragraph incurs an additional penalty equal to the greatest of the following amounts if the person, or a partnership of which the person is a member, has received an amount for the performance of obligations under the contract without having remedied any failure referred to in the first paragraph:
(a)  $250;
(b)  2% of the amount received, if the cost of the contract is less than $100,000, without exceeding $2,000; and
(c)  5% of the amount received, if the cost of the contract is equal to or greater than $100,000 or if it is not possible to determine the cost, without exceeding $5,000.
This section comes into force on 2016-09-01.
2015, c. 8, s. 89.
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