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I-3 - Taxation Act

Section 1049.0.5
Disposition versions

Full text
1049.0.5. Every person who makes a statement to another person or assents to, acquiesces in or participates in the making of a statement by or on behalf of the other person, that the person knows, or would reasonably be expected to know but for circumstances amounting to culpable conduct, is a false statement that could be used by or on behalf of the other person for a purpose of this Act, except sections 965.39.1 to 965.39.7 incurs a penalty in respect of the false statement equal to the greater of $1,000 and the lesser of
(a)  the penalty that the other person would incur under section 1049 if the other person had made the statement in a return filed for the purposes of this Act, except sections 965.39.1 to 965.39.7, and had known that the statement was false; and
(b)  the aggregate of $100,000 and the person’s gross compensation, at the time the notice of assessment of the penalty is sent to the person, in respect of the false statement that could be used by or on behalf of the other person.
2001, c. 51, s. 202; 2001, c. 53, s. 235; 2006, c. 37, s. 42; 2011, c. 1, s. 95.
1049.0.5. Every person who makes a statement to another person, in this section and sections 1049.0.6, 1049.0.8 and 1049.0.10 referred to as the “other person”, or assents to, acquiesces in or participates in the making of a statement by or on behalf of the other person, that the person knows, or would reasonably be expected to know but for circumstances amounting to culpable conduct, is a false statement that could be used by or on behalf of the other person for a purpose of this Act, except sections 965.39.1 to 965.39.7, incurs a penalty in respect of the false statement equal to the greater of $1,000 and the lesser of
(a)  the penalty that the other person would incur under section 1049 if the other person had made the statement in a return filed for the purposes of this Act, except sections 965.39.1 to 965.39.7, and had known that the statement was false; and
(b)  the aggregate of $100,000 and the person’s gross compensation, at the time at which the notice of assessment of the penalty is sent to the person, in respect of the false statement that could be used by or on behalf of the other person.
2001, c. 51, s. 202; 2001, c. 53, s. 235; 2006, c. 37, s. 42.
1049.0.5. Every person who makes a statement to another person, in this section and sections 1049.0.6, 1049.0.8 and 1049.0.10 referred to as the "other person", or assents to, acquiesces in or participates in the making of a statement by or on behalf of the other person, that the person knows, or would reasonably be expected to know but for circumstances amounting to culpable conduct, is a false statement that could be used by or on behalf of the other person for a purpose of this Act incurs a penalty in respect of the false statement equal to the greater of $1,000 and the lesser of
(a)  the penalty that the other person would incur under section 1049 if the other person had made the statement in a return filed for the purposes of this Act and had known that the statement was false; and
(b)  the aggregate of $100,000 and the person’s gross compensation, at the time at which the notice of assessment of the penalty is sent to the person, in respect of the false statement that could be used by or on behalf of the other person.
2001, c. 51, s. 202; 2001, c. 53, s. 235.
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