GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Global Minimum Tax Act — G-3.3 107
Offences for false or deceptive statement 107 (1) A 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, form, certificate, statement, document, invoice, record or answer filed or made under this Act; (b) for the purposes of evading payment of any amount payable under this Act, or obtaining a refund or other payment payable under this Act 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 Act or payment of an amount payable under this Act; (d) intentionally, in any manner, obtains or attempts to obtain a refund or other payment payable under this Act 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). Punishment (2) A 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 for under this Act, 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 refund or other payment sought; (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. Prosecution on indictment (3) A 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 for under this Act, 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 refund or other payment sought; (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. Penalty on conviction (4) A person that is convicted of an offence under subsection (1) is not liable to a penalty imposed under this Act 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. Stay of appeal (5) If, 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, on that filing, the proceedings before the Tax Court of Canada are stayed pending a final determination of the outcome of the prosecution.
Global Minimum Tax Act — G-3.3 108
Failure to pay tax 108 A person that intentionally fails to pay tax as and when required under this Act is guilty of an offence punishable on summary conviction and, in addition to any penalty or interest otherwise provided for under this Act, is liable to (a) a fine not exceeding 20% of the amount of the tax that should have been paid; (b) imprisonment for a term not exceeding 12 months; or (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding 12 months.
Global Minimum Tax Act — G-3.3 109
Offence — confidential information 109 (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 the person (a) contravenes subsection 123 (2); or (b) knowingly contravenes an order made under subsection 123 (7). Offence (2) A person to whom confidential information has been provided for a particular purpose under subsection 123 (6) 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 is liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both. Definition of confidential information (3) In subsection (2), confidential information has the same meaning as in subsection 123 (1).
Global Minimum Tax Act — G-3.3 110
General offence 110 A person that fails to comply with any provision of this Act, or the regulations made under this Act, for which no other offence is specified in this Act is guilty of an offence punishable on summary conviction and is liable to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 12 months, or to both.
Global Minimum Tax Act — G-3.3 111
Defence of due diligence 111 No person is to be convicted of an offence under section 106 or 110 of this Act if the person establishes that they exercised all due diligence to prevent the commission of the offence.
Global Minimum Tax Act — G-3.3 112
Compliance orders 112 If a person is convicted by a court of an offence for a failure to comply with a provision of this Act, the court may make any order that it deems appropriate to enforce compliance with the provision.
Global Minimum Tax Act — G-3.3 113
Officers of corporations, etc. 113 If a person other than an individual commits an offence under this Act, every officer, director or representative of the person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and is guilty of the offence and is liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted.
Global Minimum Tax Act — G-3.3 114
Power to decrease punishment 114 Despite the Criminal Code or any other law, a court does not have the power to impose less than the minimum fine fixed under this Act in any prosecution or proceeding under this Act.
Global Minimum Tax Act — G-3.3 115
Information or complaint 115 (1) An information or complaint under this Act may be laid or made by any official of the 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 Act, it is deemed to have been laid or made by a person so authorized by the Minister and is not to be called into question for lack of authority of the informant or complainant, except by the Minister or a person acting for the Minister or for His Majesty in right of Canada. Two or more offences (2) An information or complaint in respect of an offence under this Act may be for one or more offences, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences. Territorial jurisdiction (3) An information or complaint in respect of an offence under this Act 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, even if the matter of the information or complaint did not arise within that territorial jurisdiction. Limitation of prosecutions (4) No proceeding by way of summary conviction in respect of an offence under this Act may be instituted more than eight years after the day on which the subject matter of the proceeding arose, unless the prosecutor and the defendant agree that it may be instituted after the eight years.
Global Minimum Tax Act — G-3.3 117
Compliance order 117 (1) On application by the Minister, a judge may, despite section 112 , order a person to provide any access, assistance, information or record sought by the Minister under section 81 or 116 if the judge is satisfied that the person was required under section 81 or 116 to provide the access, assistance, information or record and did not do so. Notice required (2) An application under subsection (1) must not be heard before the end of five clear days after the day on which the notice of application is served on the person against which the order is sought. Judge may impose conditions (3) A judge who makes an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate. Contempt of court (4) If a person fails or refuses to comply with an order under subsection (1), 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. 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. Time period not to count (6) If an application is commenced by the Minister under subsection (1) to order a person to provide any access, assistance, information or record, the period between the day on which the person files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of is not to be counted in the computation of the period within which, under subsection 85 (1), an assessment may be made.
Global Minimum Tax Act — G-3.3 119
Definition of foreign-based information or record 119 (1) For the purposes of this section, foreign-based information or record means any information or record that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act. Requirement to provide foreign-based information (2) Despite any other provision of this Act, the Minister may, by notice served personally, sent by confirmed delivery service or sent electronically, require a person resident in Canada or a non-resident person that carries on business in Canada to provide any foreign-based information or record. Content of notice (3) A notice referred to in subsection (2) must set out (a) a reasonable period of not less than 90 days for the provision of the information or record; (b) a description of the information or record being sought; and (c) the consequences under subsection (8) to the person of the failure to provide the information or record within the period set out in the notice. Review by judge (4) If a person is served or sent a notice of a requirement under subsection (2), the person may, within 90 days after the day on which the notice was served or sent, apply to a judge for a review of the requirement. Powers on review (5) On hearing an application under subsection (4) in respect of a requirement, a judge may (a) confirm the requirement; (b) vary the requirement if the judge is satisfied that it is appropriate to do so in the circumstances; or (c) set aside the requirement if the judge is satisfied that it is unreasonable. Related person (6) For the purposes of subsection (5), a requirement to provide information or a record is not to be considered unreasonable because the information or record is under the control of, or available to, a non-resident person that is not controlled by the person on which the notice of the requirement under subsection (2) is served, or to which that notice is sent, if that person is related to the non-resident person. Time during consideration not to count (7) The period between the day on which an application for review of a requirement is made under subsection (4) and the day on which the review is decided is not to be counted in the computation of (a) the period set out in the notice of the requirement; and (b) the period within which an assessment may be made under section 85 . Consequence of failure (8) If a person fails to comply substantially with a notice of a requirement served or sent under subsection (2) and if the requirement is not set aside under subsection (5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act must, on motion of the Minister, prohibit the introduction by that person (or by any other person that is a constituent entity of an MNE group of which the first person is, at any time between the time the notice was served or sent under subsection (2) and the time the motion is heard, a constituent entity) of any foreign-based information or record covered by that notice.
Global Minimum Tax Act — G-3.3 120
Inquiry 120 (1) The Minister may, for any purpose related to the administration or enforcement of this Act, authorize any person, whether or not the person is an official of the Agency, to make any inquiry that the Minister may deem necessary with reference to anything relating to the administration or enforcement of this Act. Appointment of hearing officer (2) If the Minister, under subsection (1), authorizes a person to make an inquiry, the Minister must without delay apply to the Tax Court of Canada for an order appointing a hearing officer before whom the inquiry will be held. Powers of hearing officer (3) For the purposes of an inquiry authorized under subsection (1), a hearing officer appointed under subsection (2) in relation to the inquiry has all the powers conferred on a commissioner by sections 4 and 5 of the Inquiries Act and that may be conferred on a commissioner under section 11 of that Act. When powers to be exercised (4) A hearing officer appointed under subsection (2) in relation to an inquiry must exercise the powers conferred on a commissioner by section 4 of the Inquiries Act in relation to any persons that the person authorized to make the inquiry considers appropriate for the conduct of the inquiry. However, the hearing officer is not to exercise the power to punish any person unless, on application by the hearing officer, a judge, including a judge of a county court, certifies that the power may be exercised in the matter disclosed in the application and the hearing officer has given to the person in respect of whom the power is proposed to be exercised 24 hours’ notice of the hearing of the application, or any shorter notice that the judge considers reasonable. Rights of witnesses (5) Any person that gives evidence in an inquiry authorized under subsection (1) is entitled to be represented by counsel and, on request made by the person to the Minister, to receive a transcript of that evidence. Rights of person investigated (6) Any person whose affairs are investigated in the course of an inquiry authorized under subsection (1) is entitled to be present and to be represented by counsel throughout the inquiry unless the hearing officer appointed under subsection (2), on application by the Minister or a person giving evidence, orders otherwise in relation to all or any part of the inquiry on the ground that the presence of the person and the person’s counsel, or either of them, would be prejudicial to the effective conduct of the inquiry.
Global Minimum Tax Act — G-3.3 121
Copies 121 If any record is seized, inspected, audited, examined or provided under any of sections 81 , 116 to 118 and 120 , the person by whom it is seized, inspected, audited or examined or to whom it is provided or any official of the Agency may make or cause to be made one or more copies of it and, in the case of an electronic record, make or cause to be made a printout of the electronic record, and any copy or printout of the record purporting to be certified by the Minister or an authorized person to be a copy or printout made under this section is evidence of the nature and content of the original record and has the same probative force as the original record would have if it were proven in the ordinary way.
Global Minimum Tax Act — G-3.3 122
Compliance 122 A person must, unless the person is unable to do so, do everything the person is required to do under any of sections 81 and 116 to 121 and no person is to, physically or otherwise, do or attempt to do any of the following: (a) interfere with, hinder or molest any official doing anything the official is authorized to do under this Act; and (b) prevent any official from doing anything the official is authorized to do under this Act.
Global Minimum Tax Act — G-3.3 123
ho may have committed an offence, with respect to an official, or with respect to any person related to that official, (ii) the official was or is engaged in the administration or enforcement of this Act, and (iii) the offence can reasonably be considered to be related to that administration or enforcement; and (l) provide information to a law enforcement officer of an appropriate police organization in the circumstances described in subsection 211(6.4) of the Excise Act, 2001 . Measures to prevent unauthorized use or disclosure (7) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including (a) holding a hearing in camera ; (b) banning the publication of the information; (c) concealing the identity of the person to whom the information relates; and (d) sealing the records of the proceeding. Disclosure to person or on consent (8) An official may provide confidential information relating to a person (a) to that person; and (b) with the consent of that person, to any other person. Appeal from order or direction (9) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed without delay by the Minister or by the person against whom the order or direction is made to (a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether or not that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or (b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada. Disposition of appeal (10) The court to which an appeal is taken under subsection (9) may allow the appeal and quash the order or direction appealed from or dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts apply, with such modifications as the circumstances require, to an appeal instituted under that subsection. Stay (11) An appeal instituted under subsection (9) stays the operation of the order or direction appealed from until judgment is pronounced.
Global Minimum Tax Act — G-3.3
authorized person means a person that is engaged or employed, or who was formerly engaged or employed, by or on behalf of His Majesty in right of Canada to assist in carrying out the provisions of this Act. ( personne autorisée )
Global Minimum Tax Act — G-3.3 (a)
confidential information means information of any kind and in any form that relates to one or more persons and that is (a) obtained by or on behalf of the Minister for the purposes of this Act; or (b) prepared from information referred to in paragraph (a). It does not include information that does not directly or indirectly reveal the identity of the person to whom it relates. ( renseignement confidentiel )
Global Minimum Tax Act — G-3.3
court of appeal has the same meaning as in section 2 of the Criminal Code . ( cour d’appel )
Global Minimum Tax Act — G-3.3 124
ter has accepted and holds security in lieu of payment of the tax debt; (c) if the person was resident in Canada on the applicable day referred to in paragraph (5)(a) in respect of the tax debt, the person is non-resident; (d) the Minister is not permitted, because of any of subsections 125 (2) to (5), to take any of the actions referred to in subsection 125 (1) in respect of the tax debt; (e) an action that the Minister may otherwise take in respect of the tax debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act , the Companies’ Creditors Arrangement Act or the Farm Debt Mediation Act . Assessment before collection (10) The Minister must not take any collection action under sections 127 to 132 in respect of any amount payable by a person that may be assessed under this Act, other than interest under section 71 , unless the amount has been or may be assessed. Postponement of collection (11) The Minister may, subject to any terms and conditions that the Minister may stipulate, postpone collection action against a person in respect of all or any part of any amount assessed that is the subject of a dispute between the Minister and the person. Interest on judgments (12) If a judgment is obtained for any amount payable under this Act, including by the registration of a certificate under section 127 , the provisions of this Act under which interest is payable for a failure to pay an amount apply, with any modifications that the circumstances require, to the failure to pay the judgment debt and the interest is recoverable in the same manner as the judgment debt. Litigation costs (13) If an amount is payable by a person to His Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 127 to 133 apply to the amount as if it were payable under this Act.
Global Minimum Tax Act — G-3.3
action means an action to collect a tax debt of a person and includes a proceeding in a court and anything done by the Minister under any of sections 127 to 132 . ( action )
Global Minimum Tax Act — G-3.3
legal representative of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other similar person that is administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate or succession that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate or succession. ( représentant légal )
Global Minimum Tax Act — G-3.3
tax debt means any amount payable by a person under this Act. ( dette fiscale )
Global Minimum Tax Act — G-3.3 126
Security 126 (1) The Minister may, if the Minister considers it advisable, accept security in an amount and a form satisfactory to the Minister for the payment of any amount that is or may become payable under this Act. Surrender of excess security (2) If a person that has given security, or on whose behalf security has been given, under this section requests in writing that the Minister surrender the security or any part of it, the Minister must surrender the security to the extent that its value exceeds, at the time the request is received by the Minister, the amount that is sought to be secured. Additional security (3) The adequacy of security furnished by or on behalf of a person under subsection (1) is to be determined by the Minister, and the Minister may require additional security to be given or maintained from time to time by or on behalf of the person if the Minister determines that the security that has been given or maintained is no longer adequate.