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| Penalty
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53. (1) Subject to this section and section
54, if a person fails to pay an amount to the
Receiver General as and when required under
this Act, the person shall pay a penalty of 6%
per year on the amount not paid, computed for
the period that begins on the first day after the
day on or before which the amount was
required to be paid and that ends on the day the
amount is paid.
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| No penalty if
security
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(2) If on a particular day the Minister holds
security under section 73 in respect of an
amount payable by a person under this Act, the
penalty under this section applies on the
particular day only to the extent that the total
of all amounts payable by the person under
this Act that are outstanding on the particular
day exceeds the value of the security at the
time it was accepted by the Minister.
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| Payment
before
specified date
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(3) If the Minister has served a demand that
a person pay on or before a specified date all
amounts payable by the person under this Act
on the date of the demand, and the person pays
the amount demanded on or before the
specified date, the Minister shall waive any
penalty or interest that would otherwise apply
in respect of the amount demanded for the
period beginning on the first day following the
date of the demand and ending on the day of
payment.
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| Effect of
extension for
returns
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54. If the Minister extends the time within
which a return of a person shall be filed, the
return is filed at or before the expiry of the
time so extended, and any amount that the
person is required to pay with the return is paid
at or before that time, no penalty under section
53 is payable in respect of the return or the
amount.
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| Waiving or
cancelling
penalties
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55. The Minister may waive or cancel
penalties payable by a person under section
53.
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| Failure to
answer
demand
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56. Every person who fails to file a return as
and when required under a demand issued
under section 26 is liable to a penalty equal to
the greater of
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(b) 5% of the amount payable under this Act
by the person, for the fiscal month to which
the demand applies, that was unpaid on the
day that the return was due.
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| Failure to
provide
information
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57. Every person who fails to provide any
information or record as and when required
under this Act is liable to a penalty of $100 for
every failure unless, in the case of information
required in respect of another person, a
reasonable effort was made by the person to
obtain the information.
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| False
statements or
omissions
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58. Every person who knowingly, or under
circumstances amounting to gross negligence,
makes or participates in, assents to or
acquiesces in the making of a false statement
or omission in a return, application, form,
certificate, statement, invoice or answer (each
of which is in this section referred to as a
``return'') is liable to a penalty of the greater
of $250 and 25% of the total of
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(a) if the false statement or omission is
relevant to the determination of an amount
payable under this Act by the person, the
amount, if any, by which
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(ii) the amount that would be payable by
the person if the amount payable were
determined on the basis of the
information provided in the return, and
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(b) if the false statement or omission is
relevant to the determination of a refund or
any other payment that may be obtained
under this Act, the amount, if any, by which
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(i) the amount that would be the refund or
other payment payable to the person if
the refund or other payment were
determined on the basis of the
information provided in the return
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(ii) the amount of the refund or other
payment payable to the person.
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| Notice of
imposed
penalty
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59. A penalty that a person is liable to pay
under any of sections 56 to 58 may be imposed
by the Minister by a notice served personally
or by registered or certified mail to the
person's latest known address, which notice is
deemed to be an assessment.
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| When penalty
becomes
payable
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60. The amount of penalty imposed on a
person under section 59 is payable by the
person to the Receiver General at the time it is
imposed.
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| Offence for
failure to file
return or to
comply with
demand or
order
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61. (1) Every person who fails to file or
make a return as and when required under this
Act or who fails to comply with an obligation
under subsection 37(5) or (8) or section 38 or
an order made under section 66 is guilty of an
offence and, in addition to any penalty
otherwise provided, is liable on summary
conviction to a fine of not less than $1,000 and
not more than $25,000 or to imprisonment for
a term not exceeding 12 months, or to both.
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| Saving
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(2) A person who is convicted of an offence
under subsection (1) for a failure to comply
with a provision of this Act is not liable to pay
a penalty imposed under section 56 or 57 for
the same failure, unless a notice of assessment
for the penalty was issued before the
information or complaint giving rise to the
conviction was laid or made.
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| Offences for
false or
deceptive
statement
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62. (1) Every person commits an offence
who
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(a) makes, or participates in, assents to or
acquiesces in the making of, a false or
deceptive statement in a return, application,
certificate, record or answer filed or made
as required under this Act;
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(b) for the purposes of evading payment of
any amount payable under this Act, or
obtaining a refund to which the person is not
entitled under this Act,
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(i) destroys, alters, mutilates, conceals or
otherwise disposes of any records of a
person, or
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(ii) makes, or assents to or acquiesces in
the making of, a false or deceptive entry,
or omits, or assents to or acquiesces in the
omission, to enter a material particular in
the records of a person;
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(c) wilfully, in any manner, evades or
attempts to evade compliance with this Act
or payment of an amount payable under this
Act;
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(d) wilfully, in any manner, obtains or
attempts to obtain a refund to which the
person is not entitled under this Act; or
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(e) conspires with any person to commit an
offence described in any of paragraphs (a)
to (d).
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| Punishment
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(2) Every person who commits an offence
under subsection (1) is guilty of an offence
punishable on summary conviction and, in
addition to any penalty otherwise provided, is
liable to
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(a) a fine of not less than 50%, and not more
than 200%, of the amount payable that was
sought to be evaded, or of the refund sought,
or, if the amount that was sought to be
evaded cannot be ascertained, a fine of not
less than $1,000 and not more than $25,000;
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(b) imprisonment for a term not exceeding
18 months; or
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(c) both a fine referred to in paragraph (a)
and imprisonment for a term not exceeding
18 months.
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| Penalty on
conviction
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(3) A person who is convicted of an offence
under subsection (1) is not liable to pay a
penalty imposed under any of sections 56 to 58
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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| Stay of appeal
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(4) If, in any appeal under this Act,
substantially the same facts are at issue as
those that are at issue in a prosecution under
this section, the Minister may file a stay of
proceedings with the Tax Court and, on doing
so, the proceedings before the Tax Court are
stayed pending a final determination of the
outcome of the prosecution.
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| Failure to pay
or collect
charges
|
63. Every person who wilfully fails to pay
or collect a charge as and when required under
this Act is guilty of an offence punishable on
summary conviction and liable, in addition to
any penalty or interest otherwise provided, to
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(a) a fine not exceeding the aggregate of
$1,000 and an amount equal to 20% of the
amount of charge that should have been
paid or collected;
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(b) imprisonment for a term not exceeding
six months; or
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(c) both a fine referred to in paragraph (a)
and imprisonment for a term not exceeding
six months.
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| General
offence
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64. Every person who fails to comply with
any provision of this Act or the regulations
made under this Act for which no other
offence is specified in this Act is guilty of an
offence punishable on summary conviction
and liable to a fine not exceeding $1,000.
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| Defence of
due diligence
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65. No person shall be convicted of an
offence under this Act if the person establishes
that they exercised all due diligence to prevent
the commission of the offence.
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| Compliance
orders
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66. If a person is convicted by a court of an
offence for a failure to comply with a
provision of this Act, the court may make such
order as it deems proper in order to enforce
compliance with the provision.
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| Officers of
corporations,
etc.
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67. If a person other than an individual
commits an offence under this Act, every
officer, director or agent of the person who
directed, authorized, assented to, acquiesced
in or participated in the commission of the
offence is a party to and guilty of the offence
and liable on conviction to the punishment
provided for the offence, whether or not the
person has been prosecuted or convicted.
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| Power to
decrease
punishment
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68. Despite the Criminal Code or any other
law, the court has, in any prosecution or
proceeding under this Act, neither the power
to impose less than the minimum fine fixed
under this Act nor the power to suspend
sentence.
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| Information
or complaint
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69. (1) An information or complaint under
this Act may be laid or made by any officer of
the Agency, by a member of the Royal
Canadian Mounted Police or by any person
authorized to do so by the Minister and, if an
information or complaint purports to have
been laid or made under this Act, it is deemed
to have been laid or made by a person so
authorized by the Minister and shall not be
called in question for lack of authority of the
informant or complainant, except by the
Minister or a person acting for the Minister or
for Her Majesty.
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| Two or more
offences
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(2) An information or complaint in respect
of an offence under this Act may be for one or
more offences, and no information,
complaint, warrant, conviction or other
proceeding in a prosecution under this Act is
objectionable or insufficient by reason of the
fact that it relates to two or more offences.
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| Territorial
jurisdiction
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(3) An information or complaint in respect
of an offence under this Act may be heard,
tried or determined by any court, if the
accused is resident, carrying on a commercial
activity, found or apprehended or is in custody
within the court's territorial jurisdiction even
though the matter of the information or
complaint did not arise within that territorial
jurisdiction.
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| Limitation of
prosecutions
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(4) An information or complaint under the
provisions of the Criminal Code relating to
summary convictions, in respect of an offence
under this Act, may be laid or made within two
years after the day on which the matter of the
information or complaint arose.
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| By whom
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70. (1) A person authorized by the Minister
to do so may, at all reasonable times, for any
purpose related to the administration or
enforcement of this Act, inspect, audit or
examine the records, processes, property or
premises of a person in order to determine
whether that or any other person is in
compliance with this Act.
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| Powers of
authorized
person
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(2) For the purposes of an inspection, audit
or examination, the authorized person may
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(a) enter any place in which the authorized
person reasonably believes the person
keeps records or carries on any activity to
which this Act applies; and
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(b) require any individual to be present
during the inspection, audit or examination
and require that individual to answer all
proper questions and to give to the
authorized person all reasonable assistance.
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| Prior
authorization
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(3) If any place referred to in paragraph
(2)(a) is a dwelling-house, the authorized
person may not enter that dwelling-house
without the consent of the occupant, except
under the authority of a warrant issued under
subsection (4).
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| Warrant to
enter
dwelling-hous
e
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(4) A judge may issue a warrant authorizing
a person to enter a dwelling-house subject to
the conditions specified in the warrant if, on ex
parte application by the Minister, a judge is
satisfied by information on oath that
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(a) there are reasonable grounds to believe
that the dwelling-house is a place referred
to in paragraph (2)(a);
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(b) entry into the dwelling-house is
necessary for any purpose related to the
administration or enforcement of this Act;
and
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(c) entry into the dwelling-house has been,
or there are reasonable grounds to believe
that entry will be, refused.
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| Orders if
entry not
authorized
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(5) If the judge is not satisfied that entry into
the dwelling-house is necessary for any
purpose related to the administration or
enforcement of this Act, the judge may, to the
extent that access was or may be expected to
be refused and that a record or property is or
may be expected to be kept in the
dwelling-house,
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(a) order the occupant of the
dwelling-house to provide a person with
reasonable access to any record or property
that is or should be kept in the
dwelling-house; and
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(b) make any other order that is appropriate
in the circumstances to carry out the
purposes of this Act.
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| Definition of
``dwelling-ho
use''
|
(6) In this section, ``dwelling-house''
means the whole or any part of a building or
structure that is kept or occupied as a
permanent or temporary residence, and
includes
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(a) a building within the curtilage of a
dwelling-house that is connected to it by a
doorway or by a covered and enclosed
passageway; and
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(b) a unit that is designed to be mobile and
to be used as a permanent or temporary
residence and that is being used as such a
residence.
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| Copies of
records
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71. A person who inspects, audits,
examines or is provided a record under section
70 may make, or cause to be made, one or
more copies of the record.
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