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I-3 - Taxation Act
Section 1049
Disposition versions
1049. Every person who, knowingly or under circumstances amounting to gross negligence, has made or has participated in or acquiesced in the making of, a false statement or omission in a return, certificate, statement or answer, in this section referred to as a “return”, made or filed in respect of a taxation year for the purposes of this Act, incurs a penalty equal to the greater of $100 and 50% of the amount by which
(a) the aggregate of
i. the tax for the year that would be payable by the person under this Act if
(1) the person’s taxable income for the year, determined on the basis of the information provided in the return, were computed by adding that portion of the amount determined in the second paragraph that may reasonably be attributed to the false statement or omission, and
(2) the person’s taxable income for the year were computed by subtracting from the aggregate of all deductions from the tax otherwise payable by the person for the year such portion of any such deduction as may reasonably be attributed to the false statement or omission, and by adding to that aggregate any amount not deducted from the tax otherwise payable by the person for the year and that is deductible under Book V, if the amount that entitles the person to that deduction is wholly applicable to an amount that was not reported by the person in the return and that was required to be included in computing the person’s income for the year, and
ii. the amount that would be deemed under Divisions II to III of Chapter III.1 of Title III, except Division II.11.2 of that Chapter III.1, to have been paid for the year by the person to the Minister had that amount been determined on the basis of the information provided in the person’s return for the year; exceeds
(b) the aggregate of
i. the tax for the year that would have been payable by the person under this Act had it been determined on the basis of the information provided in the person’s return for the year, and
(ii) the amount that would be deemed under Divisions II to III of Chapter III.1 of Title III, except Division II.11.2 of that Chapter III.1, to have been paid for the year by the person to the Minister had that amount been determined on the basis of the information provided in the person’s return for the year but without reference to the false statement or omission.
The amount to which subparagraph 1 of subparagraph i of subparagraph a of the first paragraph refers in respect of the person is the aggregate of
(a) the amount by which the aggregate of the amounts that were not reported by the person in the return and that were required to be included in computing the person’s income for the year exceeds the aggregate of
i. the aggregate of the amounts, other than those provided for in section 130, that were not deducted by the person in computing the person’s income for the year reported by the person in the return, were deductible by the person in computing the person’s income under this Act and were wholly attributable to the amounts that were required to be so included in computing the person’s income, and
ii. the aggregate of the amounts that were not deducted by the person in computing the person’s taxable income for the year reported by the person in the return, were deductible by the person in computing the person’s taxable income under this Act and consist specifically in all or a fraction of the portion of the person’s income for the year represented by the amounts that were required to be so included in computing the person’s taxable income;
(b) the amount by which the aggregate of amounts deducted by him in computing his income for the year indicated by him in his return exceeds the aggregate of such amounts deductible in computing such income under this Act; and
(c) the amount by which the aggregate of amounts, other than those provided for in sections 727 to 737, deducted by him in computing his taxable income for the year indicated by him in his return exceeds the aggregate of amounts, other than those provided for in sections 727 to 737, deductible in computing his taxable income for the year under this Act.
For the purposes of the first paragraph, the taxable income of a person for a taxation year, determined on the basis of the information provided in the person’s return, is deemed not to be less than nil.
For the purpose of determining the amount referred to in the second paragraph in respect of a person for a taxation year, the following rules apply:
(a) the amount otherwise deductible under Division IV of Chapter IV of Title IV of Book III in respect of the person’s precious property loss for a subsequent taxation year is deemed not to be deductible in computing the person’s income for the year;
(b) the amount that may otherwise be excluded from the person’s income by reason of Division XI of Chapter IV of Title IV of Book III in respect of the exercise of any option in a subsequent taxation year is deemed not to be excluded from the person’s income for the year;
(b.1) any amount that may otherwise be deducted under section 965.0.3 in computing the person’s income for the year because of the application of section 965.0.4.1 as a consequence of the person’s death in the subsequent taxation year, is deemed not to be deductible in computing the person’s income for the year;
(c) the amount otherwise deductible in computing the person’s income for the year because of subparagraph a or b of the first paragraph of section 1054 or section 1055.1.2 or 1055.1.3 is deemed not to be deductible in computing the person’s income for the year.
1049. Every person who, knowingly or under circumstances amounting to gross negligence, has made or has participated in or acquiesced in the making of, a false statement or omission in a return, certificate, statement or answer, in this section referred to as a “return”, made or filed in respect of a taxation year for the purposes of this Act, incurs a penalty equal to the greater of $100 and 50% of the amount by which
(a) the aggregate of
i. the tax for the year that would be payable by the person under this Act if
(1) the person’s taxable income for the year, determined on the basis of the information provided in the return, were computed by adding that portion of the amount determined in the second paragraph that may reasonably be attributed to the false statement or omission, and
(2) the person’s taxable income for the year were computed by subtracting from the aggregate of all deductions from the tax otherwise payable by the person for the year such portion of any such deduction as may reasonably be attributed to the false statement or omission, and by adding to that aggregate any amount not deducted from the tax otherwise payable by the person for the year and that is deductible under Book V, if the amount that entitles the person to that deduction is wholly applicable to an amount that was not reported by the person in the return and that was required to be included in computing the person’s income for the year, and
ii. the amount that would be deemed under Divisions II to II.6.15 of Chapter III.1 of Title III to have been paid for the year by the person to the Minister had that amount been determined on the basis of the information provided in the person’s return for the year; exceeds
(b) the aggregate of
i. the tax for the year that would have been payable by the person under this Act had it been determined on the basis of the information provided in the person’s return for the year, and
ii. the amount that would be deemed under Divisions II to II.6.15 of Chapter III.1 of Title III to have been paid for the year by the person to the Minister had that amount been determined on the basis of the information provided in the person’s return for the year but without reference to the false statement or omission.
The amount to which subparagraph 1 of subparagraph i of subparagraph a of the first paragraph refers in respect of the person is the aggregate of
(a) the amount by which the aggregate of the amounts that were not reported by the person in the return and that were required to be included in computing the person’s income for the year exceeds the aggregate of
i. the aggregate of the amounts, other than those provided for in section 130, that were not deducted by the person in computing the person’s income for the year reported by the person in the return, were deductible by the person in computing the person’s income under this Act and were wholly attributable to the amounts that were required to be so included in computing the person’s income, and
ii. the aggregate of the amounts that were not deducted by the person in computing the person’s taxable income for the year reported by the person in the return, were deductible by the person in computing the person’s taxable income under this Act and consist specifically in all or a fraction of the portion of the person’s income for the year represented by the amounts that were required to be so included in computing the person’s taxable income;
(b) the amount by which the aggregate of amounts deducted by him in computing his income for the year indicated by him in his return exceeds the aggregate of such amounts deductible in computing such income under this Act; and
(c) the amount by which the aggregate of amounts, other than those provided for in sections 727 to 737, deducted by him in computing his taxable income for the year indicated by him in his return exceeds the aggregate of amounts, other than those provided for in sections 727 to 737, deductible in computing his taxable income for the year under this Act.
For the purposes of the first paragraph, the taxable income of a person for a taxation year, determined on the basis of the information provided in the person’s return, is deemed not to be less than nil.
For the purpose of determining the amount referred to in the second paragraph in respect of a person for a taxation year, the following rules apply:
(a) the amount otherwise deductible under Division IV of Chapter IV of Title IV of Book III in respect of the person’s precious property loss for a subsequent taxation year is deemed not to be deductible in computing the person’s income for the year;
(b) the amount that may otherwise be excluded from the person’s income by reason of Division XI of Chapter IV of Title IV of Book III in respect of the exercise of any option in a subsequent taxation year is deemed not to be excluded from the person’s income for the year;
(b.1) any amount that may otherwise be deducted under section 965.0.3 in computing the person’s income for the year because of the application of section 965.0.4.1 as a consequence of the person’s death in the subsequent taxation year, is deemed not to be deductible in computing the person’s income for the year;
(c) the amount otherwise deductible in computing the person’s income for the year because of subparagraph a or b of the first paragraph of section 1054 or section 1055.1.2 or 1055.1.3 is deemed not to be deductible in computing the person’s income for the year.
1049. Every person who, knowingly or under circumstances amounting to gross negligence, has made or has participated in or acquiesced in the making of, a false statement or omission in a return, certificate, statement or answer, in this section referred to as a “return”, made or filed in respect of a taxation year for the purposes of this Act, incurs a penalty equal to the greater of $100 and 50% of the amount by which
(a) the aggregate of
i. the tax for the year that would be payable by the person under this Act if
(1) the person’s taxable income for the year, determined on the basis of the information provided in the return, were computed by adding that portion of the amount determined in the second paragraph that may reasonably be attributed to the false statement or omission, and
(2) the person’s taxable income for the year were computed by subtracting from the aggregate of all deductions from the tax otherwise payable by the person for the year such portion of any such deduction as may reasonably be attributed to the false statement or omission, and by adding to that aggregate any amount not deducted from the tax otherwise payable by the person for the year and that is deductible under Book V, if the amount that entitles the person to that deduction is wholly applicable to an amount that was not reported by the person in the return and that was required to be included in computing the person’s income for the year, and
ii. the amount that would be deemed under Divisions II to II.6.15 of Chapter III.1 of Title III to have been paid for the year by the person to the Minister had that amount been determined on the basis of the information provided in the person’s return for the year; exceeds
(b) the aggregate of
i. the tax for the year that would have been payable by the person under this Act had it been determined on the basis of the information provided in the person’s return for the year, and
ii. the amount that would be deemed under Divisions II to II.6.15 of Chapter III.1 of Title III to have been paid for the year by the person to the Minister had that amount been determined on the basis of the information provided in the person’s return for the year but without reference to the false statement or omission.
The amount to which subparagraph 1 of subparagraph i of subparagraph a of the first paragraph refers in respect of the person is the aggregate of
(a) the amount by which the aggregate of the amounts that were not reported by the person in the return and that were required to be included in computing the person’s income for the year exceeds the aggregate of
i. the aggregate of the amounts, other than those provided for in section 130, that were not deducted by the person in computing the person’s income for the year reported by the person in the return, were deductible by the person in computing the person’s income under this Act and were wholly attributable to the amounts that were required to be so included in computing the person’s income, and
ii. the aggregate of the amounts that were not deducted by the person in computing the person’s taxable income for the year reported by the person in the return, were deductible by the person in computing the person’s taxable income under this Act and consist specifically in all or a fraction of the portion of the person’s income for the year represented by the amounts that were required to be so included in computing the person’s taxable income;
(b) the amount by which the aggregate of amounts deducted by him in computing his income for the year indicated by him in his return exceeds the aggregate of such amounts deductible in computing such income under this Act; and
(c) the amount by which the aggregate of amounts, other than those provided for in sections 727 to 737, deducted by him in computing his taxable income for the year indicated by him in his return exceeds the aggregate of amounts, other than those provided for in sections 727 to 737, deductible in computing his taxable income for the year under this Act.
For the purposes of the first paragraph, the taxable income of a person for a taxation year, determined on the basis of the information provided in the person’s return, is deemed not to be less than nil.
For the purpose of determining the amount referred to in the second paragraph in respect of a person for a taxation year, the following rules apply:
(a) the amount otherwise deductible under Division IV of Chapter IV of Title IV of Book III in respect of the person’s precious property loss for a subsequent taxation year is deemed not to be deductible in computing the person’s income for the year;
(b) the amount that may otherwise be excluded from the person’s income by reason of Division XI of Chapter IV of Title IV of Book III in respect of the exercise of any option in a subsequent taxation year is deemed not to be excluded from the person’s income for the year;
(b.1) any amount that may otherwise be deducted under section 965.0.3 in computing the person’s income for the year because of the application of section 965.0.4.1 as a consequence of the person’s death in the subsequent taxation year, is deemed not to be deductible in computing the person’s income for the year;
(c) the amount otherwise deductible in computing the person’s income for the year because of subparagraph a or b of the first paragraph of section 1054 is deemed not to be deductible in computing the person’s income for the year.
1049. Every person who, knowingly or under circumstances amounting to gross negligence, has made or has participated in or acquiesced in the making of, a false statement or omission in a return, certificate, statement or answer, in this section referred to as a “return”, made or filed in respect of a taxation year for the purposes of this Act, incurs a penalty equal to the greater of $100 and 50% of the amount by which
(a) the aggregate of
i. the tax for the year that would be payable by the person under this Act if
(1) the person’s taxable income for the year, determined on the basis of the information provided in the return, were computed by adding that portion of the amount determined in the second paragraph that may reasonably be attributed to the false statement or omission, and
(2) the person’s taxable income for the year were computed by subtracting from the aggregate of all deductions from the tax otherwise payable by the person for the year such portion of any such deduction as may reasonably be attributed to the false statement or omission, and by adding to that aggregate any amount not deducted from the tax otherwise payable by the person for the year and that is deductible under Book V, if the amount that entitles the person to that deduction is wholly applicable to an amount that was not reported by the person in the return and that was required to be included in computing the person’s income for the year, and
ii. the amount that would be deemed under Divisions II to II.6.15 of Chapter III.1 of Title III to have been paid for the year by the person to the Minister had that amount been determined on the basis of the information provided in the person’s return for the year; exceeds
(b) the aggregate of
i. the tax for the year that would have been payable by the person under this Act had it been determined on the basis of the information provided in the person’s return for the year, and
ii. the amount that would be deemed under Divisions II to II.6.15 of Chapter III.1 of Title III to have been paid for the year by the person to the Minister had that amount been determined on the basis of the information provided in the person’s return for the year but without reference to the false statement or omission.
The amount to which subparagraph 1 of subparagraph i of subparagraph a of the first paragraph refers in respect of the person is the aggregate of
(a) the amount by which the aggregate of the amounts that were not reported by the person in the return and that were required to be included in computing the person’s income for the year exceeds the aggregate of
i. the aggregate of the amounts, other than those provided for in section 130, that were not deducted by the person in computing the person’s income for the year reported by the person in the return, were deductible by the person in computing the person’s income under this Act and were wholly attributable to the amounts that were required to be so included in computing the person’s income, and
ii. the aggregate of the amounts that were not deducted by the person in computing the person’s taxable income for the year reported by the person in the return, were deductible by the person in computing the person’s taxable income under this Act and consist specifically in all or a fraction of the portion of the person’s income for the year represented by the amounts that were required to be so included in computing the person’s taxable income;
(b) the amount by which the aggregate of amounts deducted by him in computing his income for the year indicated by him in his return exceeds the aggregate of such amounts deductible in computing such income under this Act; and
(c) the amount by which the aggregate of amounts, other than those provided for in sections 727 to 737, deducted by him in computing his taxable income for the year indicated by him in his return exceeds the aggregate of amounts, other than those provided for in sections 727 to 737, deductible in computing his taxable income for the year under this Act.
For the purposes of the first paragraph, the taxable income of a person for a taxation year, determined on the basis of the information provided in the person’s return, is deemed not to be less than nil.
For the purpose of determining the amount referred to in the second paragraph in respect of a person for a taxation year, the following rules apply:
(a) the amount otherwise deductible under Division IV of Chapter IV of Title IV of Book III in respect of the person’s precious property loss for a subsequent taxation year is deemed not to be deductible in computing the person’s income for the year;
(b) the amount that may otherwise be excluded from the person’s income by reason of Division XI of Chapter IV of Title IV of Book III in respect of the exercise of any option in a subsequent taxation year is deemed not to be excluded from the person’s income for the year;
(b.1) any amount that may otherwise be deducted under section 965.0.3 in computing the person’s income for the year because of the application of section 965.0.4.1 as a consequence of the person’s death in the subsequent taxation year, is deemed not to be deductible in computing the person’s income for the year;
(c) the amount otherwise deductible in computing the person’s income for the year by reason of an election made in a subsequent taxation year under paragraph a or b of section 1054 by the person’s legal representative is deemed not to be deductible in computing the person’s income for the year.
1049. Every person who, knowingly or under circumstances amounting to gross negligence, has made or has participated in or acquiesced in the making of, a false statement or omission in a return, certificate, statement or answer, in this section referred to as a "return", made or filed in respect of a taxation year for the purposes of this Act, incurs a penalty equal to the greater of $100 and 50 % of the amount by which
(a) the aggregate of
i. the tax for the year that would be payable by the person under this Act if
(1) the person’s taxable income for the year, determined on the basis of the information provided in the return, were computed by adding that portion of the amount determined in the second paragraph that may reasonably be attributed to the false statement or omission, and
(2) the person’s taxable income for the year were computed by subtracting from the aggregate of all deductions from the tax otherwise payable by the person for the year such portion of any such deduction as may reasonably be attributed to the false statement or omission, and by adding to that aggregate any amount not deducted from the tax otherwise payable by the person for the year and that is deductible under Book V, if the amount that entitles the person to that deduction is wholly applicable to an amount that was not reported by the person in the return and that was required to be included in computing the person’s income for the year, and
ii. the amount that would be deemed under Divisions II to II.6.15 of Chapter III.1 of Title III to have been paid for the year by the person to the Minister had that amount been determined on the basis of the information provided in the person’s return for the year; exceeds
(b) the aggregate of
i. the tax for the year that would have been payable by the person under this Act had it been determined on the basis of the information provided in the person’s return for the year, and
ii. the amount that would be deemed under Divisions II to II.6.15 of Chapter III.1 of Title III to have been paid for the year by the person to the Minister had that amount been determined on the basis of the information provided in the person’s return for the year but without reference to the false statement or omission.
The amount to which subparagraph 1 of subparagraph i of subparagraph a of the first paragraph refers in respect of the person is the aggregate of
(a) the amount by which the aggregate of the amounts that were not reported by the person in the return and that were required to be included in computing the person’s income for the year exceeds the aggregate of
i. the aggregate of the amounts that were not deducted by the person in computing the person’s income for the year reported by the person in the return, were deductible by the person in computing the person’s income under this Act and were wholly attributable to the amounts that were required to be so included in computing the person’s income, and
ii. the aggregate of the amounts that were not deducted by the person in computing the person’s taxable income for the year reported by the person in the return, were deductible by the person in computing the person’s taxable income under this Act and consist specifically in all or a fraction of the portion of the person’s income for the year represented by the amounts that were required to be so included in computing the person’s taxable income;
(b) the amount by which the aggregate of amounts deducted by him in computing his income for the year indicated by him in his return exceeds the aggregate of such amounts deductible in computing such income under this Act; and
(c) the amount by which the aggregate of amounts, other than those provided for in sections 727 to 737, deducted by him in computing his taxable income for the year indicated by him in his return exceeds the aggregate of amounts, other than those provided for in sections 727 to 737, deductible in computing his taxable income for the year under this Act.
For the purposes of the first paragraph, the taxable income of a person for a taxation year, determined on the basis of the information provided in the person’s return, is deemed not to be less than nil.
For the purpose of determining the amount referred to in the second paragraph in respect of a person for a taxation year, the following rules apply:
(a) the amount otherwise deductible under Division IV of Chapter IV of Title IV of Book III in respect of the person’s precious property loss for a subsequent taxation year is deemed not to be deductible in computing the person’s income for the year;
(b) the amount that may otherwise be excluded from the person’s income by reason of Division XI of Chapter IV of Title IV of Book III in respect of the exercise of any option in a subsequent taxation year is deemed not to be excluded from the person’s income for the year;
(b.1) any amount that may otherwise be deducted under section 965.0.3 in computing the person’s income for the year because of the application of section 965.0.4.1 as a consequence of the person’s death in the subsequent taxation year, is deemed not to be deductible in computing the person’s income for the year;
(c) the amount otherwise deductible in computing the person’s income for the year by reason of an election made in a subsequent taxation year under paragraph a or b of section 1054 by the person’s legal representative is deemed not to be deductible in computing the person’s income for the year.
1049. Every person who, knowingly or under circumstances amounting to gross negligence, has made or has participated in or acquiesced in the making of, a false statement or omission in a return, certificate, statement or answer, in this section referred to as a "return", made or filed in respect of a taxation year for the purposes of this Act, incurs a penalty equal to the greater of $100 and 50% of the amount by which
(a) the aggregate of
i. the tax for the year that would be payable by the person under this Act if
(1) the person’s taxable income for the year, determined on the basis of the information provided in the return, were computed by adding that portion of the amount determined in the second paragraph that may reasonably be attributed to the false statement or omission, and
(2) the person’s taxable income for the year were computed by subtracting from the aggregate of all deductions from the tax otherwise payable by the person for the year such portion of any such deduction as may reasonably be attributed to the false statement or omission, and by adding to that aggregate any amount not deducted from the tax otherwise payable by the person for the year and that is deductible under Book V, if the amount that entitles the person to that deduction is wholly applicable to an amount that was not reported by the person in the return and that was required to be included in computing the person’s income for the year, and
ii. the amount that would be deemed under Divisions I to II.6.15 of Chapter III.1 of Title III to have been paid for the year by the person to the Minister had that amount been determined on the basis of the information provided in the person’s return for the year; exceeds
(b) the aggregate of
i. the tax for the year that would have been payable by the person under this Act had it been determined on the basis of the information provided in the person’s return for the year, and
ii. the amount that would be deemed under Divisions I to II.6.15 of Chapter III.1 of Title III to have been paid for the year by the person to the Minister had that amount been determined on the basis of the information provided in the person’s return for the year but without reference to the false statement or omission.
The amount to which subparagraph 1 of subparagraph i of subparagraph a of the first paragraph refers in respect of the person is the aggregate of
(a) the amount by which the aggregate of the amounts that were not reported by the person in the return and that were required to be included in computing the person’s income for the year exceeds the aggregate of
i. the aggregate of the amounts that were not deducted by the person in computing the person’s income for the year reported by the person in the return, were deductible by the person in computing the person’s income under this Act and were wholly attributable to the amounts that were required to be so included in computing the person’s income, and
ii. the aggregate of the amounts that were not deducted by the person in computing the person’s taxable income for the year reported by the person in the return, were deductible by the person in computing the person’s taxable income under this Act and consist specifically in all or a fraction of the portion of the person’s income for the year represented by the amounts that were required to be so included in computing the person’s taxable income;
(b) the amount by which the aggregate of amounts deducted by him in computing his income for the year indicated by him in his return exceeds the aggregate of such amounts deductible in computing such income under this Act; and
(c) the amount by which the aggregate of amounts, other than those provided for in sections 727 to 737, deducted by him in computing his taxable income for the year indicated by him in his return exceeds the aggregate of amounts, other than those provided for in sections 727 to 737, deductible in computing his taxable income for the year under this Act.
For the purposes of the first paragraph, the taxable income of a person for a taxation year, determined on the basis of the information provided in the person’s return, is deemed not to be less than nil.
For the purpose of determining the amount referred to in the second paragraph in respect of a person for a taxation year, the following rules apply:
(a) the amount otherwise deductible under Division IV of Chapter IV of Title IV of Book III in respect of the person’s precious property loss for a subsequent taxation year is deemed not to be deductible in computing the person’s income for the year;
(b) the amount that may otherwise be excluded from the person’s income by reason of Division XI of Chapter IV of Title IV of Book III in respect of the exercise of any option in a subsequent taxation year is deemed not to be excluded from the person’s income for the year;
(b.1) any amount that may otherwise be deducted under section 965.0.3 in computing the person’s income for the year because of the application of section 965.0.4.1 as a consequence of the person’s death in the subsequent taxation year, is deemed not to be deductible in computing the person’s income for the year;
(c) the amount otherwise deductible in computing the person’s income for the year by reason of an election made in a subsequent taxation year under paragraph a or b of section 1054 by the person’s legal representative is deemed not to be deductible in computing the person’s income for the year.
