Offences and Fines
Section 1079.8.35 of the Taxation Act provides for fines for persons that commit any of the following offences:
- making a false Attestation de Revenu Québec;
- falsifying or altering an Attestation;
- obtaining or attempting to obtain, in any manner, an Attestation, knowing that the person or another person is not entitled to such a document;
- using a false, falsified or altered or wrongly obtained Attestation, or any other related document;
- assenting to or acquiescing in an offence referred to in any of the four bullets above;
- conspiring with a person to commit an offence referred to in any of the five bullets above.