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Air Travellers Security Charge Act (S.C. 2002, c. 9, s. 5)

Act current to 2020-12-28 and last amended on 2018-12-13. Previous Versions

Enforcement

Penalties

Marginal note:Failure to file a return when required

 Every person who fails to file a return for a reporting period as and when required under this Act shall pay a penalty equal to the sum of

  • (a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid on the day on which the return was required to be filed, and

  • (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed.

  • 2002, c. 9, s. 5 “53”
  • 2006, c. 4, s. 105
  • 2010, c. 25, s. 101

 [Repealed, 2006, c. 4, s. 106]

Marginal note:Waiving or cancelling penalties

  •  (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel any penalty payable by the person under section 53 in respect of the reporting period.

  • Marginal note:Interest where amount waived or cancelled

    (2) If a person has paid an amount of penalty and the Minister waives or cancels that amount under subsection (1), the Minister shall pay interest on the amount paid by the person beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the amount is refunded to the person.

  • 2002, c. 9, s. 5 “55”
  • 2006, c. 4, s. 107
  • 2007, c. 18, s. 151
  • 2010, c. 25, s. 102

Marginal note:Failure to answer demand

 Every person who fails to file a return as and when required under a demand issued under section 26 is liable to a penalty of $250.

  • 2002, c. 9, s. 5 “56”
  • 2006, c. 4, s. 108

Marginal note:Failure to provide information

 Every person who fails to provide any information or record as and when required under this Act is liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.

Marginal note:False statements or omissions

 Every person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) is liable to a penalty of the greater of $250 and 25% of the total of

  • (a) if the false statement or omission is relevant to the determination of an amount payable under this Act by the person, the amount, if any, by which

    • (i) the amount payable

    exceeds

    • (ii) the amount that would be payable by the person if the amount payable were determined on the basis of the information provided in the return, and

  • (b) if the false statement or omission is relevant to the determination of a refund or any other payment that may be obtained under this Act, the amount, if any, by which

    • (i) the amount that would be the refund or other payment payable to the person if the refund or other payment were determined on the basis of the information provided in the return

    exceeds

    • (ii) the amount of the refund or other payment payable to the person.

Penalty Imposition

Marginal note:Notice of imposed penalty

 A penalty that a person is liable to pay under any of sections 56 to 58 may be imposed by the Minister by a notice served personally or by registered or certified mail to the person’s latest known address, which notice is deemed to be an assessment.

Marginal note:When penalty becomes payable

 The amount of penalty imposed on a person under section 59 is payable by the person to the Receiver General at the time it is imposed.

Offences and Punishment

Marginal note:Offence for failure to file return or to comply with demand or order

  •  (1) Every person who fails to file or make a return as and when required under this Act or who fails to comply with an obligation under subsection 37(5) or (8) or section 38 or an order made under section 66 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $1,000 and not more than $25,000 or to imprisonment for a term not exceeding 12 months, or to both.

  • Marginal note:Saving

    (2) A person who is convicted of an offence under subsection (1) for a failure to comply with a provision of this Act is not liable to pay a penalty imposed under section 53, 56 or 57 for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made.

  • 2002, c. 9, s. 5 “61”
  • 2006, c. 4, s. 109

Marginal note:Offences for false or deceptive statement

  •  (1) Every person commits an offence who

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

    • (b) for the purposes of evading payment of any amount payable under this Act, or obtaining a refund to which the person is not entitled under this Act,

      • (i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or

      • (ii) makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person;

    • (c) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of an amount payable under this Act;

    • (d) wilfully, in any manner, obtains or attempts to obtain a refund to which the person is not entitled under this Act; or

    • (e) conspires with any person to commit an offence described in any of paragraphs (a) to (d).

  • Marginal note:Punishment

    (2) Every person who commits an offence under subsection (1) is guilty of an offence punishable on summary conviction and, in addition to any penalty otherwise provided, is liable to

    • (a) a fine of not less than 50%, and not more than 200%, of the amount payable that was sought to be evaded, or of the refund sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $1,000 and not more than $25,000;

    • (b) imprisonment for a term not exceeding 18 months; or

    • (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding 18 months.

  • Marginal note:Penalty on conviction

    (3) A person who is convicted of an offence under subsection (1) is not liable to pay a penalty imposed under any of sections 53 and 56 to 58 for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made.

  • Marginal note:Stay of appeal

    (4) If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court and, on doing so, the proceedings before the Tax Court are stayed pending a final determination of the outcome of the prosecution.

  • 2002, c. 9, s. 5 “62”
  • 2006, c. 4, s. 110

Marginal note:Failure to pay or collect charges

 Every person who wilfully fails to pay or collect a charge as and when required under this Act is guilty of an offence punishable on summary conviction and liable, in addition to any penalty or interest otherwise provided, to

  • (a) a fine not exceeding the aggregate of $1,000 and an amount equal to 20% of the amount of charge that should have been paid or collected;

  • (b) imprisonment for a term not exceeding six months; or

  • (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding six months.

Marginal note:General offence

 Every person who fails to comply with any provision of this Act or the regulations made under this Act for which no other offence is specified in this Act is guilty of an offence punishable on summary conviction and liable to a fine not exceeding $1,000.

 
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