A-6.002 - Tax Administration Act

Section 59.5.3 Disposition versions

2011-02-17

59.5.3. Every person who makes a statement to another person or assents to, acquiesces in or participates in the making of a statement by or on behalf of the other person, that the person knows, or would reasonably be expected to know but for circumstances amounting to culpable conduct, is a false statement that could be used by or on behalf of the other person for a purpose of Title I of the Act respecting the Québec sales tax (chapter T-0.1) incurs a penalty in respect of the false statement equal to the greater of $1,000 and the lesser of

(a)  the aggregate of $100,000 and the person’s gross compensation, at the time the notice of assessment of the penalty is sent to the person, in respect of the false statement that could be used by or on behalf of the other person; and

(b)  50% of the aggregate of all amounts each of which is

i.  if the false statement is relevant to the determination of net tax of the other person for a reporting period, the amount, if any, by which the net tax of the other person for the reporting period exceeds the amount that would be the net tax of the other person for the reporting period if the statement were not a false statement,

ii.  if the false statement is relevant to the determination of an amount of tax payable by the other person, the amount, if any, by which the tax payable exceeds the amount that would be the tax payable by the other person if the statement were not a false statement, and

iii.  if the false statement is relevant to the determination of a rebate, the amount, if any, by which the amount that would be the rebate to which the other person would be entitled if the statement were not a false statement exceeds the amount of the rebate payable to the other person.

2001, c. 51, s. 241; 2001, c. 53, s. 262; 2011, c. 1, s. 114.

2001-12-20

59.5.3. Every person who makes a statement to another person, in this section and sections 59.5.4, 59.5.6 and 59.5.8 referred to as the "other person", or assents to, acquiesces in or participates in the making of a statement by or on behalf of the other person, that the person knows, or would reasonably be expected to know but for circumstances amounting to culpable conduct, is a false statement that could be used by or on behalf of the other person for a purpose of Title I of the Act respecting the Québec sales tax (chapter T‐0.1) is liable to a penalty in respect of the false statement equal to the greater of $1,000 and the lesser of

(a)  the aggregate of $100,000 and the person’s gross compensation, at the time at which the notice of assessment of the penalty is sent to the person, in respect of the false statement that could be used by or on behalf of the other person; and

(b)  50% of the aggregate of all amounts each of which is

i.  if the false statement is relevant to the determination of net tax of the other person for a reporting period, the amount, if any, by which the net tax of the other person for the reporting period exceeds the amount that would be the net tax of the other person for the reporting period if the statement were not a false statement,

ii.  if the false statement is relevant to the determination of an amount of tax payable by the other person, the amount, if any, by which the tax payable exceeds the amount that would be the tax payable by the other person if the statement were not a false statement, and

iii.  if the false statement is relevant to the determination of a rebate, the amount, if any, by which the amount that would be the rebate to which the other person would be entitled if the statement were not a false statement exceeds the amount of the rebate payable to the other person.

2001, c. 51, s. 241; 2001, c. 53, s. 262.