Tax Rebate Discounting Act (R.S.C., 1985, c. T-3)

Marginal note:Punishment

7 Any person who commits an offence under this Act is liable on summary conviction to a fine not exceeding twenty-five thousand dollars.

Marginal note:Limitation period

8 Proceedings in respect of an offence under this Act may be instituted at any time within but not later than two years after the time when the subject-matter of the proceedings arose.

Marginal note:Copies or information may be disclosed

9 Section 241 of the Income Tax Act does not apply to information or documents essential to the administration or enforcement of this Act and an official or authorized person, as defined for the purposes of that section, may make that information or a copy of any such documents available to

• (a) any person, for a purpose related to the administration or enforcement of this Act; or

• (b) an officer or employee of the government of a province who is engaged in the administration or enforcement of a law relating in whole or in part to the regulation of the conduct of discounters in the province, for any purpose related to the administration or enforcement of that law.

Marginal note:Regulations

10 The Governor in Council may make regulations

• (a) prescribing anything that by this Act is to be prescribed, and

• (b) for carrying out the purposes and provisions of this Act

including, without restricting the generality of the foregoing, regulations setting the fees to be charged for any services or forms provided to discounters.