Prohibitions, Offences and Punishment
Marginal note:False statements, evasion of duties
153 No person shall
(a) make, or participate in, assent to or acquiesce in the making of, false or deceptive statements in a statement or answer made orally or in writing pursuant to this Act or the regulations;
(a.1) make, or participate in, assent to or acquiesce in the making of, false or deceptive statements in an application for an advance ruling under section 43.1 or a certificate referred to in section 97.1;
(b) to avoid compliance with this Act or the regulations,
(i) destroy, alter, mutilate, secrete or dispose of records or books of account,
(ii) make, or participate in, assent to or acquiesce in the making of, false or deceptive entries in records or books of account, or
(iii) omit, or participate in, assent to or acquiesce in the omission of, a material particular from records or books of account; or
(c) wilfully, in any manner, evade or attempt to evade compliance with any provision of this Act or evade or attempt to evade the payment of duties under this Act.
- R.S., 1985, c. 1 (2nd Supp.), s. 153;
- 1988, c. 65, s. 80;
- 1993, c. 44, s. 105;
- 1996, c. 33, s. 39;
- 1997, c. 14, s. 46.
Marginal note:Hindering an officer
153.1 No person shall, physically or otherwise, do or attempt to do any of the following:
(a) interfere with or molest an officer doing anything that the officer is authorized to do under this Act; or
(b) hinder or prevent an officer from doing anything that the officer is authorized to do under this Act.
- 2001, c. 17, s. 255.
Marginal note:Misdescription of goods in accounting documents
154 No person shall include in any document used for the purpose of accounting under section 32 a description of goods that does not correspond with the goods so described.
Marginal note:Keeping, acquiring, disposing of goods illegally imported
155 No person shall, without lawful authority or excuse, the proof of which lies on him, have in his possession, purchase, sell, exchange or otherwise acquire or dispose of any imported goods in respect of which the provisions of this or any other Act of Parliament that prohibits, controls or regulates the importation of goods have been contravened.
Marginal note:Possession of blank documents
156 No person shall, without lawful authority or excuse, the proof of which lies on him, send or bring into Canada or have in his possession any form, document or other writing that is wholly or partly blank and is capable of being completed and used in accounting for imported goods pursuant to this Act, where the form, document or other writing bears any certificate, signature or other mark that is intended to show that such form, document or writing is correct or authentic.
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