I-0.4 - Mining Tax Act

Section 87 Disposition versions

2015-09-01

87. (Repealed).

1975, c. 30, s. 87; 1990, c. 4, s. 401; 2015, c. 8, s. 67.

1990-10-01

87. Whoever

(a)  makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a return, report, certificate, statement or answer filed or made as required under this Act or a regulation;

(b)  to evade payment of a duty, destroys, alters, mutilates or secretes or otherwise disposes of the registers, books of account or other documents of a person subject to this Act;

(c)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in the records or books of account of a person subject to this Act;

(d)  wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of a duty imposed under it; or

(e)  conspires with a person to commit an offence described in paragraphs a to d,

is guilty of an offence and, in addition to any other penalty provided by any other provision of this Act, is liable to a fine of $200 to $10,000.

1975, c. 30, s. 87; 1990, c. 4, s. 401.

1977-12-31

87. Whoever

(a)  makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a return, report, certificate, statement or answer filed or made as required under this act or a regulation;

(b)  to evade payment of a duty, destroys, alters, mutilates or secretes or otherwise disposes of the registers, books of account or other documents of a person subject to this act;

(c)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in the records or books of account of a person subject to this act;

(d)  wilfully, in any manner, evades or attempts to evade compliance with this act or payment of a duty imposed under it; or

(e)  conspires with a person to commit an offence described in paragraphs a to d,

is guilty of an offence and, in addition to any other penalty provided by any other provision of this act, is liable, upon summary proceeding, to a fine of not less than $200 nor more than $10 000, with or without imprisonment for not more than two years.

1975, c. 30, s. 87.