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Bill C-25

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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;

    (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

    (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.

Assessment void

(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.

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

    (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

    (b) the total amount of the penalties to which the person is liable at that time under subsection (4) in respect of the statement.

Employee

(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)

    (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

    (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.

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.

(2) Subsection (1) applies to statements made after the day on which this Act is assented to.

1990, c. 45, s. 12(1)

71. Paragraph 298(1)(e) of the Act is replaced by the following:

    (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;

1990, c. 45, s. 12(1)

72. Subsection 327(3) of the Act is replaced by the following:

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.

1999, c. 26

BUDGET IMPLEMENTATION ACT, 1999

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:

    (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

(2) Subsection (1) is deemed to have come into force on June 17, 1999.

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