A-6.002 - Tax Administration Act

Full text
59.2.1. Every person who makes a statement or omission in a return filed under the Act respecting the Québec sales tax (chapter T‐0.1) and as a result thereof the amount refunded by the Minister, on the basis of the information provided in the return, is greater than the amount that is required to be refunded, incurs a penalty equal to 15% of the difference between those two amounts.
1997, c. 14, s. 308.