PART 6Enforcement (continued)
Marginal note:False statements or omissions
253 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”) made in respect of a reporting period or activity is liable to a penalty equal to 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 of duty payable by the person, the amount, if any, by which
(i) that duty payable
(ii) the amount that would be the duty payable by the person if the duty 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
(ii) the amount of the refund or other payment payable to the person.
- 2002, c. 22, s. 253;
- 2010, c. 25, s. 121.
Marginal note:Notice of imposed penalty
254 (1) A penalty that a person is liable to pay under any of sections 233 to 253, other than section 251.1, may be imposed by the Minister by serving on the person a written notice of the imposed penalty or by sending the notice by registered or certified mail to the person’s last known address.
Marginal note:Penalty is in addition to other sanction
(2) A penalty may be imposed in addition to a seizure or forfeiture of a thing or the suspension or cancellation of a licence or registration under this Act that arises from the same event as the contravention in respect of which the penalty is imposed.
- 2002, c. 22, s. 254;
- 2006, c. 4, s. 120.
Marginal note:When penalty becomes payable
255 The amount of a penalty imposed on a person under section 254 is payable by the person to the Receiver General at the time it is imposed.
Marginal note:Waiving or reducing failure to file penalty
255.1 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 reduce any penalty payable by the person under section 251.1 in respect of a return for the reporting period.
- 2006, c. 4, s. 121;
- 2007, c. 18, s. 126;
- 2010, c. 25, s. 122.
Marginal note:Interest on penalty during review period
256 Despite subsection 170(1), if a request is made under subsection 271(1) for a decision of the Minister in respect of a penalty imposed under section 254, no interest is payable in respect of the penalty for the period beginning on the day on which the request is made and ending on the day on which the Minister gives notice of the decision under subsection 273(2) or, if the decision is appealed to the Federal Court under section 276, the day on which the appeal is resolved.
Marginal note:Review of imposed penalty
257 The debt due to Her Majesty as a result of a penalty imposed under section 254 is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided under this Act.
Marginal note:Information for search warrant
258 (1) A judge may at any time issue a warrant signed by the judge authorizing an officer to search a building, receptacle or place for a thing and to seize it if the judge is satisfied by information on oath that there are reasonable grounds to believe that there will be found in the building, receptacle or place anything that there are reasonable grounds to believe will afford evidence in respect of a contravention under this Act.
Marginal note:Form of search warrant
(2) A warrant must refer to the contravention for which it is issued, identify the building, receptacle or place to be searched and be reasonably specific as to the thing to be searched for and seized.
Marginal note:Endorsement of search warrant
(3) If the building, receptacle or place is in a territorial division other than that in which the judge has jurisdiction, the judge may issue the warrant and the warrant may be executed in the other territorial division after it has been endorsed by a judge having jurisdiction in that territorial division.
Marginal note:Effect of endorsement
(4) An endorsement that is made on a warrant as provided for in subsection (3) is sufficient authority to the officers to whom it was originally directed, and to all officers within the jurisdiction of the judge by whom it is endorsed, to execute the warrant and to deal with the things seized in accordance with section 489.1 of the Criminal Code or as otherwise provided by law.
Marginal note:Seizure of things not specified
(5) An officer who executes a warrant may seize, in addition to the things mentioned in the warrant,
Marginal note:Execution of search warrant
(6) A warrant shall be executed during the period between 6:00 a.m. and 9:00 p.m. unless
Marginal note:Operation of computer system and copying equipment
(7) An officer authorized under this section to search a computer system for data may
(a) use or cause to be used any computer system at the building or place to search any data contained in or available to the computer system;
(b) use or cause to be used any equipment at the building or place to make a copy of the data and to render it in any form; and
(c) seize a copy or rendering made under paragraph (b) that may afford evidence in respect of a contravention under this Act.
Marginal note:Duty of person in possession or control
(8) Every person who is in possession or control of any building or place in respect of which a search described by subsection (7) is carried out shall, on presentation of the warrant, provide to the officer carrying out the search all assistance that is necessary to carry out the search.
Marginal note:Application of section 490 of Criminal Code
Extended meaning of judge
Marginal note:Warrant not necessary in exigent circumstances
259 An officer may exercise any of the powers referred to in subsection 258(1) without a warrant if the conditions for obtaining a warrant exist but by reason of exigent circumstances it would not be practical to obtain one.
Marginal note:By whom
260 (1) An officer may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records, processes, property or premises of a person in order to determine whether that or any other person is in compliance with this Act.
Marginal note:Powers of officer
(2) For the purposes of an inspection, audit or examination, the officer may
(a) subject to subsection (3), enter any place in which the officer reasonably believes the person keeps records or carries on any activity to which this Act applies;
(b) stop a conveyance or direct that it be moved to a place where the inspection or examination may be performed;
(c) require any individual to be present during the inspection, audit or examination and require that individual to answer all proper questions and to give to the officer all reasonable assistance;
(d) open or cause to be opened any receptacle that the officer reasonably believes contains anything to which this Act applies;
(e) take samples of anything free of charge; and
(f) seize anything by means of or in relation to which the officer reasonably believes this Act has been contravened.
Marginal note:Prior authorization
(3) If any place referred to in paragraph (2)(a) is a dwelling-house, the officer may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (4).
Marginal note:Warrant to enter dwelling-house
(4) A judge may issue a warrant authorizing an officer to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application by the Minister, a judge is satisfied by information on oath that
(a) there are reasonable grounds to believe that the dwelling-house is a place referred to in paragraph (2)(a);
(b) entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act; and
(c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused.
Marginal note:Orders if entry not authorized
(5) If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act, the judge may, to the extent that access was or may be expected to be refused and that a record or property is or may be expected to be kept in the dwelling-house,
Definition of dwelling-house
(6) In this section, dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes
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