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I-3 - Taxation Act

Section 119.8
Disposition versions

Full text
119.8. Where the Minister establishes that a corporation has, knowingly or under circumstances amounting to gross negligence, made a false declaration in a joint election in respect of an obligation it has issued, the reference in section 119.5 to “the amount paid” shall be read, in respect of that obligation, as a reference to “three times the amount paid”.
1982, c. 5, s. 36; 1994, c. 22, s. 86; 1997, c. 3, s. 71.
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