Marginal note:Offence and punishment
41 (1) Every employer who fails to comply with subsection 21(1) or 23(3) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to
(a) a fine not exceeding five thousand dollars; or
(b) both the fine described in paragraph (a) and imprisonment for a term not exceeding six months.
Marginal note:Idem
(2) Every person who fails to comply with or contravenes section 24 or 25 is guilty of an offence punishable on summary conviction.
Marginal note:Idem
(3) Every person who fails to comply with or contravenes section 30 or a regulation made under paragraph 40(1)(b) or (c) 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 twenty-five dollars a day for each day of default, but not exceeding in all one thousand dollars.
Marginal note:Idem
(4) Every person who
(a) makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, certificate, statement or answer filed or made as required by or under this Part or a regulation,
(b) to evade payment of a contribution imposed by this Act, destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of an employer,
(c) makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits, or assents to or acquiesces in the omission, to enter a material particular, in records or books of account of an employer,
(d) wilfully, in any manner, evades or attempts to evade, compliance with this Act or payment of contributions imposed by this Act, or
(e) conspires with any person to commit an offence described in any of paragraphs (a) to (d),
is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to
(f) a fine of not less than twenty-five dollars and not more than five thousand dollars plus, in an appropriate case, an amount not exceeding double the amount of the contribution that should have been shown to be payable or that was sought to be evaded, or
(g) both the fine described in paragraph (f) and imprisonment for a term not exceeding six months.
Marginal note:Saving provision
(5) Where a person has been convicted under this section of failing to comply with subsection 21(1) or a regulation made under paragraph 40(1)(b) or (c), he is not liable to pay any penalty imposed under section 21 or under any regulation made under section 40 for the same failure unless he was assessed for that penalty or that penalty was demanded from him before the information or complaint giving rise to the conviction was laid or made.
Marginal note:Information or complaint
(6) An information or complaint under this section may be laid or made by any officer of the Canada Revenue Agency, a member of the Royal Canadian Mounted Police or any person thereunto authorized by the Minister and, where an information or complaint purports to have been laid or made under this section, it shall be deemed to have been laid or made by a person thereunto 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 him or Her Majesty.
- R.S., 1985, c. C-8, s. 41
- 1999, c. 17, s. 111
- 2005, c. 38, s. 138
- Date modified: