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.

Fines

The offences listed above may result in a fine ranging from $5,000 to $30,000 for a natural person and from $15,000 to $100,000 for other persons.

For a subsequent offence within five years, the minimum and maximum fines given above are doubled.