Income Tax Act

Version of section 238 from 2014-06-19 to 2017-10-13:

Marginal note:Offences and punishment
  •  (1) Every person who has failed to file or make a return as and when required by or under this Act or a regulation or who has failed to comply with subsection 116(3), 127(3.1) or (3.2), 147.1(7) or 153(1), any of sections 230 to 232, 244.7 and 267 or a regulation made under subsection 147.1(18) or with an order made under subsection (2) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

    • (a) a fine of not less than $1,000 and not more than $25,000; or

    • (b) both the fine described in paragraph 238(1)(a) and imprisonment for a term not exceeding 12 months.

  • Marginal note:Compliance orders

    (2) Where a person has been convicted by a court of an offence under subsection 238(1) for a failure to comply with a provision of this Act or a regulation, the court may make such order as it deems proper in order to enforce compliance with the provision.

  • Marginal note:Saving

    (3) Where a person has been convicted under this section of failing to comply with a provision of this Act or a regulation, the person is not liable to pay a penalty imposed under section 162 or 227 for the same failure unless the person was assessed for that penalty or that penalty was demanded from the person before the information or complaint giving rise to the conviction was laid or made.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 238;
  • 2014, c. 20, s. 27.
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