Government of Canada / Gouvernement du Canada
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Canada Pension Plan

Version of section 103 from 2013-03-01 to 2013-12-11:

Marginal note:Limitation period

  •  (1) A prosecution for an offence under this Act may be commenced at any time within, but not later than, five years after the time when the subject-matter of the prosecution arose.

  • Marginal note:Officers, etc., of corporations

    (2) Where a corporation commits an offence under this Act, every officer, director or agent of the corporation 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 is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.

  • Marginal note:Information or complaint

    (3) Subsection 41(6) applies with respect to an information or complaint under any of the provisions of this Act other than Part I, as though for the reference therein to the Canada Revenue Agency and the Minister thereof there were substituted a reference to the Department of Human Resources and Skills Development and the Minister.

  • R.S., 1985, c. C-8, s. 103
  • 1996, c. 11, s. 97
  • 1999, c. 17, s. 111
  • 2005, c. 35, s. 66, c. 38, s. 138
  • 2012, c. 19, s. 695

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