Select Luxury Items Tax Act — S-8.35 122
Offences for false or deceptive statement 122 (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 Act; (b) for the purposes of evading payment of any amount payable under this Act, or obtaining a rebate 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 rebate 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) 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. 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. 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 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, upon that filing, the proceedings before the Tax Court of Canada are stayed pending a final determination of the outcome of the prosecution.