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(ii) in any other case, the notice of
assessment of the penalty sent before that
later time is deemed not to have been
sent;
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(b) a person's gross entitlements at any time
in respect of a planning activity or a
valuation activity, in the course of which the
person makes or furnishes, participates in
the making of or causes another person to
make or furnish a false statement, shall
exclude the total of all amounts each of
which is the amount of a penalty (other than
a penalty the assessment of which is void
because of subsection (13)) determined
under paragraph (3)(a) in respect of the
false statement for which notice of the
assessment was sent to the person before
that time; and
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(c) where a person is assessed a penalty that
is referred to in subsection (4), the person's
gross compensation at any time in respect of
the false statement that could be used by or
on behalf of the other person shall exclude
the total of all amounts each of which is the
amount of a penalty (other than a penalty
the assessment of which is void because of
subsection (13)) determined under
subsection (5) to the extent that the false
statement was used by or on behalf of that
other person and for which notice of the
assessment was sent to the person before
that time.
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| Assessment
void
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(13) For the purposes of this Part, if an
assessment of a penalty that is referred to in
subsection (2) or (4) is vacated, the assessment
is deemed to be void.
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| Maximum
penalty
|
(14) A person who is liable at any time to a
penalty under both subsections (2) and (4) in
respect of the same false statement is liable to
pay a penalty that is not more than the greater
of
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(a) the total amount of the penalties to
which the person is liable at that time under
subsection (2) in respect of the statement,
and
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(b) the total amount of the penalties to
which the person is liable at that time under
subsection (4) in respect of the statement.
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| Employee
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(15) If an employee (other than a specified
employee, as defined in subsection 248(1) of
the Income Tax Act, or an employee engaged
in an excluded activity) is employed by the
other person referred to in subsections (2) and
(4)
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(a) subsections (2) to (5) do not apply to the
employee to the extent that the false
statement could be used by or on behalf of
the other person for a purpose of this Part;
and
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(b) the conduct of the employee is deemed
to be that of the other person for the purpose
of applying section 285 to the other person.
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| Burden of
proof in
respect of
penalties
|
(16) If, in an appeal under this Part, a
penalty assessed by the Minister under this
section or section 285 is in issue, the burden of
establishing the facts justifying the
assessment of the penalty is on the Minister.
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(2) Subsection (1) applies to statements
made after the day on which this Act is
assented to.
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| 1990, c. 45,
s. 12(1)
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71. Paragraph 298(1)(e) of the Act is
replaced by the following:
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(e) in the case of any penalty payable by the
person, other than a penalty under section
280, 285 or 285.1, more than four years
after the person became liable to the
penalty;
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| 1990, c. 45,
s. 12(1)
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72. Subsection 327(3) of the Act is
replaced by the following:
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| Penalty on
conviction
|
(3) A person who is convicted of an offence
under this section is not liable to pay a penalty
imposed under any of sections 283 to 285.1 for
the same evasion or attempt unless a notice of
assessment for that penalty was issued before
the information or complaint giving rise to the
conviction was laid or made.
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| 1999, c. 26
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73. (1) Paragraph 36(7)(a) of the Budget
Implementation Act, 1999, chapter 26 of the
Statutes of Canada, 1999, is replaced by the
following:
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(a) the references to ``$955'', ``$755'' and
``$680'' in paragraphs (a) and (b) of the
description of F in subsection 122.61(1) of
the Act, as enacted by subsection (2), shall
be read as references to ``$785'', ``$585''
and ``$510'', respectively; and
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(2) Subsection (1) is deemed to have come
into force on June 17, 1999.
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