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In This Volume

  • 34.2 (1) If the administrator determines that a person, for the purpose of evading or avoiding a tax liability of the person or of another person, has
  • (a) made, or participated in, assented to or acquiesced in the making of, a false or deceptive statement in a return or record required to be made or provided under this Act, or in information required to be provided under this Act,
  • (b) destroyed, altered, mutilated, hidden or otherwise disposed of a return or record of a transferor or transferee,
  • (c) made, or participated in, assented to or acquiesced in the making of, a false or deceptive entry in a record or return of a transferor or transferee,
  • (d) omitted, or assented to or acquiesced in the omission of, a material particular in a record or return of a transferor or transferee, or
  • (e) willfully, in any manner, avoided or evaded or attempted to avoid or evade
    • (i) compliance with this Act or the regulations, or
    • (ii) remittance or payment of taxes required by this Act or the regulations,
  • the person is jointly and severally liable for the amount of any tax avoided or evaded as a result and must pay to the administrator, in addition to that amount, a penalty in an amount equal to 100% of the amount of tax avoided or evaded.
  • (2) If the administrator determines that a person who is required under section 2 to file a return
  • (a) fails to include in a return any information required by the administrator under section 2(1.2)(a),
  • (b) fails to file with a return any other information or records required by the administrator under section 2(1.2)(b), or
  • (c) fails to include in a return any information required under section 12.13,
  • the person is liable to a penalty of $100 for each failure.
  • (3) A person who fails to comply with section 16.1 or 31(5) is liable, in respect of each failure, to a penalty equal to the greater of
  • (a) $100, and
  • (b) $25 for each day during which the failure continues, to a maximum of $2 500.
  • (4) The administrator may at any time waive or cancel all or part of any penalty otherwise payable by a person under subsection (2) or (3).

2018-4-66; 2024-13-201.