I-3 - Taxation Act

Section 1079.8.35 Disposition versions

2016-09-01

1079.8.35. Any person that

(a)  makes a false Revenu Québec certificate,

(b)  falsifies or alters a Revenu Québec certificate,

(c)  obtains or attempts to obtain, in any manner, a Revenu Québec certificate, knowing that the person or another person is not entitled to such a certificate,

(d)  uses a document referred to in any of subparagraphs a to c, or any other related document,

(e)  assents to or acquiesces in an offence referred to in any of subparagraphs a to d, or

(f)  conspires with a person to commit an offence referred to in any of subparagraphs a to e,

is guilty of an offence and liable to a fine of $5,000 to $30,000 in the case of a natural person and $15,000 to $100,000 in any other case.

For a subsequent offence within five years, the minimum and maximum fines set out in the first paragraph are doubled.

2015, c. 8, s. 89.

Not in force

In force: 2016-09-01

1079.8.35. Any person that

(a)  makes a false Revenu Québec certificate,

(b)  falsifies or alters a Revenu Québec certificate,

(c)  obtains or attempts to obtain, in any manner, a Revenu Québec certificate, knowing that the person or another person is not entitled to such a certificate,

(d)  uses a document referred to in any of subparagraphs a to c, or any other related document,

(e)  assents to or acquiesces in an offence referred to in any of subparagraphs a to d, or

(f)  conspires with a person to commit an offence referred to in any of subparagraphs a to e,

is guilty of an offence and liable to a fine of $5,000 to $30,000 in the case of a natural person and $15,000 to $100,000 in any other case.

For a subsequent offence within five years, the minimum and maximum fines set out in the first paragraph are doubled.

This section comes into force on 2016-09-01.

2015, c. 8, s. 89.