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A-6.002 - Tax Administration Act

Section 59.5.4
Disposition versions

Full text
59.5.4. For the purposes of section 59.5.3, a person (in this section referred to as the “advisor”) who acts on behalf of the other person referred to in that section is not considered to have acted in circumstances amounting to culpable conduct in respect of the false statement referred to in that section solely because the advisor relied, in good faith, on information provided to the advisor by or on behalf of the other person or, because of such reliance, failed to verify, correct or investigate the information.
2001, c. 51, s. 241; 2011, c. 1, s. 115.
59.5.4. For the purposes of section 59.5.3, a person, in this section referred to as the "advisor", who acts on behalf of the other person is not considered to have acted in circumstances amounting to culpable conduct in respect of the false statement referred to in that section solely because the advisor relied, in good faith, on information provided to the advisor by or on behalf of the other person or, because of such reliance, failed to verify, correct or investigate the information.
2001, c. 51, s. 241.
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