Greenhouse Gas Pollution Pricing Act (S.C. 2018, c. 12, s. 186)

Marginal note:False statements or omissions

131 Every person that 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 pay a penalty of the greater of $500 and 25% of the total of

• (a) if the false statement or omission is relevant to the determination of an amount payable under this Part by the person, the amount, if any, by which

  • (i) the amount payable

  exceeds

  • (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

• (b) if the false statement or omission is relevant to the determination of a rebate or any other payment that may be obtained under this Part, the amount, if any, by which

  • (i) the amount that would be the rebate or other payment payable to the person if the rebate or other payment were determined on the basis of the information provided in the return

  exceeds

  • (ii) the amount of the rebate or other payment payable to the person.

SUBDIVISION JOffences and Punishment

Marginal note:Offence for failure to file return or to comply with demand or order

• 132 (1) Every person that fails to file or make a return as and when required under this Part or that fails to comply with an obligation under subsection 104(6) or (9) or section 106, or an order made under section 137, 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 $2,000 and not more than $40,000 or to imprisonment for a term not exceeding 12 months, or to both.

• Marginal note:Saving

  (2) A person that is convicted of an offence under subsection (1) for a failure to comply with a provision of this Part is not liable to pay a penalty under this Part 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.

Marginal note:Offences for false or deceptive statement

• 133 (1) Every person commits an offence that

  • (a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, certificate, statement, document, record or answer filed or made as required under this Part;

  • (b) for the purposes of evading payment of any amount payable under this Part, or obtaining a rebate or other payment payable under this Part to which the person is not entitled,

    • (i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or

    • (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;

  • (c) intentionally, in any manner, evades or attempts to evade compliance with this Part or payment of an amount payable under this Part;

  • (d) intentionally, in any manner, obtains or attempts to obtain a rebate or other payment payable under this Part to which the person is not entitled; or

  • (e) conspires with any person to commit an offence described in any of paragraphs (a) to (d).

• Marginal note:Punishment

  (2) Every person that 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

  • (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 rebate or other payment sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $2,000 and not more than $40,000;

  • (b) imprisonment for a term not exceeding two years; or

  • (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding two years.

• Marginal note:Prosecution on indictment

  (3) Every person that is charged with an offence described in subsection (1) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to

  • (a) a fine of not less than 100%, and not more than 200%, of the amount payable that was sought to be evaded, or of the rebate or other payment sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $5,000 and not more than $100,000;

  • (b) imprisonment for a term not exceeding five years; or

  • (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding five years.

• Marginal note:Penalty on conviction

  (4) A person that is convicted of an offence under this section is not liable to pay a penalty imposed under this Part 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.

• Marginal note:Stay of appeal

  (5) If, in any appeal under this Part, 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 of Canada and, upon that filing, the proceedings before the Tax Court of Canada are stayed pending a final determination of the outcome of the prosecution.

Marginal note:Offence — confidential information

• 134 (1) A person is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both, if that person

  • (a) contravenes subsection 107(2); or

  • (b) knowingly contravenes an order made under subsection 107(12).

• Marginal note:Offence — confidential information

  (2) Every person to whom confidential information has been provided for a particular purpose under subsection 107(6) or (7) and that for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both.

• Marginal note:Definition of confidential information

  (3) In this section, confidential information has the same meaning as in subsection 107(1).

Marginal note:Failure to pay charge

135 Every person that intentionally fails to pay a charge as and when required under this Part is guilty of an offence punishable on summary conviction and liable, in addition to any penalty or interest otherwise provided, to

• (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;

• (b) imprisonment for a term not exceeding six months; or

• (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding six months.

Marginal note:General offence

136 Every person that fails to comply with any provision of this Part for which no other offence is specified in this Part is guilty of an offence punishable on summary conviction and liable to a fine of not more than $100,000 or to imprisonment for a term of not more than 12 months, or to both.

Marginal note:Compliance orders

137 If a person is convicted by a court of an offence for a failure to comply with a provision of this Part, the court may make any order that it deems appropriate to enforce compliance with the provision.

Marginal note:Officers of corporations, etc.

138 If a person other than an individual commits an offence under this Part, every officer, director or representative of the person that 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.

Marginal note:Power to decrease punishment

139 Despite the Criminal Code or any other law, the court has, in any prosecution or proceeding under this Part, neither the power to impose less than the minimum fine fixed under this Part nor the power to suspend sentence.

Marginal note:Information or complaint

• 140 (1) An information or complaint under this Part may be laid or made by any officer of the Canada Revenue 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 Part, it is deemed to have been laid or made by a person so authorized by the Minister and must 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 in right of Canada.

• Marginal note:Two or more offences

  (2) An information or complaint in respect of an offence under this Part may be for one or more offences, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Part is objectionable or insufficient by reason of the fact that it relates to two or more offences.

• Marginal note:Territorial jurisdiction

  (3) An information or complaint in respect of an offence under this Part may be heard, tried or determined by any court having territorial jurisdiction where the accused is resident, carrying on a commercial activity, found, apprehended or in custody, despite that the matter of the information or complaint did not arise within that territorial jurisdiction.

• Marginal note:Limitation of prosecutions

  (4) No proceeding by way of summary conviction in respect of an offence under this Part may be instituted more than five years after the day on which the subject matter of the proceedings arose, unless the prosecutor and the defendant agree that they may be instituted after the five years.

SUBDIVISION KInspections

Marginal note:By whom

• 141 (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 Part, inspect, audit or examine the records, processes, property or premises of a person that may be relevant in determining the obligations of that or any other person under this Part, or the amount of any rebate to which that or any other person is entitled under this Part and whether that person or any other person is in compliance with this Part.

• Marginal note:Powers of authorized person

  (2) Subject to subsection (3), the authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Part

  • (a) enter any place in which the authorized person reasonably believes the person keeps or should keep records, carries on any activity to which this Part applies or does anything in relation to that activity; and

  • (b) require any person to give the authorized person all reasonable assistance, to answer all proper questions relating to the administration or enforcement of this Part and

    • (i) to attend with the authorized person at a place designated by the authorized person, or by video-conference or by another form of electronic communication, and to answer the questions orally, and

    • (ii) to answer the questions in writing, in any form specified by the authorized person; and

  • (c) require any person to give the authorized person all reasonable assistance with anything the authorized person is authorized to do under this Part.

• Marginal note:Prior authorization

  (3) If any place referred to in subsection (2) 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).

• Marginal note:Warrant to enter dwelling-house

  (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

  • (a) there are reasonable grounds to believe that the dwelling-house is a place referred to in subsection (2);

  • (b) entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Part; and

  • (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused.

• Marginal note:Orders if entry not authorized

  (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 Part, 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,

  • (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

  • (b) make any other order that is appropriate in the circumstances to carry out the purposes of this Part.

• Marginal note:Definition of dwelling-house

  (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

  • (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

  • (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.

Marginal note:Compliance order

• 142 (1) On summary application by the Minister, a judge may, despite section 137, order a person to provide any access, assistance, information or record sought by the Minister under section 106 or 141 if the judge is satisfied that the person was required under section 106 or 141 to provide the access, assistance, information or record and did not do so.

• Marginal note:Notice required

  (2) An application under subsection (1) must not be heard before the end of five clear days from the day the notice of application is served on the person against which the order is sought.

• Marginal note:Judge may impose conditions

  (3) The judge making an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate.

• Marginal note:Contempt of court

  (4) If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed.

• Marginal note:Appeal

  (5) An order by a judge under subsection (1) may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made.

Marginal note:Search warrant

• 143 (1) A judge may, on ex parte application by the Minister, issue a warrant authorizing any person named in the warrant to enter and search any building, receptacle or place for any record or thing that may afford evidence of the commission of an offence under this Part and to seize the record or thing and, as soon as is practicable, bring it before, or make a report in respect of the record or thing to, the judge or, if that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.

• Marginal note:Evidence on oath

  (2) An application under subsection (1) must be supported by information on oath establishing the facts on which the application is based.

• Marginal note:Issue of warrant

  (3) A judge may issue a warrant referred to in subsection (1) if the judge is satisfied that there are reasonable grounds to believe that

  • (a) an offence under this Part has been committed;

  • (b) a record or thing that may afford evidence of the commission of the offence is likely to be found; and

  • (c) the building, receptacle or place specified in the application is likely to contain a record or thing referred to in paragraph (b).

• Marginal note:Contents of warrant

  (4) A warrant issued under subsection (1) must refer to the offence for which it is issued, identify the building, receptacle or place to be searched and the person that is alleged to have committed the offence, and it must be reasonably specific as to any record or thing to be searched for and seized.

• Marginal note:Seizure

  (5) Any person that executes a warrant issued under subsection (1) may seize, in addition to the record or thing referred to in that subsection, any other record or thing that the person believes on reasonable grounds affords evidence of the commission of an offence under this Part and must, as soon as is practicable, bring the record or thing before, or make a report in respect of the record or thing, the judge that issued the warrant or, if that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.

• Marginal note:Retention

  (6) Subject to subsection (7), if any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of the record or thing is made to a judge, the judge must, unless the Minister waives retention, order that it be retained by the Minister, that must take reasonable care to ensure that it is preserved until the conclusion of any investigation into the offence in relation to which the record or thing was seized or until it is required to be produced for the purposes of a criminal proceeding.

• Marginal note:Return of records or things seized

  (7) If any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of the record or thing is made to a judge, the judge may, on the judge’s own motion or on summary application by a person with an interest in the record or thing on three clear days notice of application to the Deputy Attorney General of Canada, order that the record or thing be returned to the person from which it was seized or the person that is otherwise legally entitled to the record or thing, if the judge is satisfied that the record or thing

  • (a) will not be required for an investigation or a criminal proceeding; or

  • (b) was not seized in accordance with the warrant or this section.

• Marginal note:Access and copies

  (8) The person from which any record or thing is seized under this section is entitled, at all reasonable times and subject to any reasonable conditions that may be imposed by the Minister, to inspect the record or thing and, in the case of a document, to obtain one copy of the record at the expense of the Minister.