Income Tax Act — I-3.3 239
a fine of not less than 100%, and not more than 200%, of the cost to the other person of that person’s interest in the shelter; (b) imprisonment for a term not exceeding 2 years; or (c) both the fine described in paragraph 239(2.1)(a) and the imprisonment described in paragraph 239(2.1)(b). Offence with respect to confidential information (2.2) Every person who (a) contravenes subsection 241(1), or (b) knowingly contravenes an order made under subsection 241(4.1) 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. Idem (2.21) Every person (a) to whom taxpayer information has been provided for a particular purpose under paragraph 241(4)(b), (c), (e), (h), (k), (n), (o) or (p). (b) who is an official to whom taxpayer information has been provided for a particular purpose under paragraph 241(4)(a), (d), (f), (f.1), (i), (j.1) or (j.2) and who 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. Definitions (2.22) In subsection 239(2.21), official and taxpayer information have the meanings assigned by subsection 241(10). Offence with respect to an identification number (2.3) Every person to whom the business number of a taxpayer or partnership, to whom the Social Insurance Number of an individual or to whom the trust account number of a trust has been provided under this Act or the Regulations, and every officer, employee and agent of such a person, who without written consent of the individual, taxpayer, partnership or trust, as the case may be, knowingly uses, communicates or allows to be communicated the number (otherwise than as required or authorized by law, in the course of duties in connection with the administration or enforcement of this Act or for a purpose for which it was provided by the individual, taxpayer, partnership or trust, as the case may be) 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. (2.31) [Repealed, 2017, c. 12, s. 13] Penalty on conviction (3) If a person is convicted under this section, the person is not liable to pay a penalty imposed under any of sections 162, 163, 163.2 and 163.3 for the same contravention unless the penalty is assessed before the information or complaint giving rise to the conviction was laid or made. Stay of appeal (4) Where, in any appeal under this Act, 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 thereupon the proceedings before that Court are stayed pending final determination of the outcome of the prosecution. Offence and punishment without reference to subsection 120(2.2) (5) In determining whether an offence under this Act, for which a person may on summary conviction or indictment be liable for a fine or imprisonment, has been committed, and in determining the punishment for such an offence, this Act is to be read without reference to subsection 120(2.2). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 239; 1994, c. 7, Sch. II, s. 189, Sch. VIII, s. 136; 1998, c. 19, s. 235, c. 21, s. 96; 1999, c. 26, s. 40; 2000, c. 19, s. 66; 2001, c. 17, s. 185, c. 41, s. 117; 2005, c. 19, s. 50; 2013, c. 40, s. 85; 2015, c. 41, s. 2; 2017, c. 12, s. 13; 2018, c. 12, s. 35