Excise Tax Act

Marginal note:Failing to file return

• 97 (1) Every person required, by or pursuant to any Part except Part I, to file a return, who fails to file the return within the time it is required to be filed, is guilty of an offence and liable to a fine of not less than ten dollars and not more than one hundred dollars.

• Marginal note:False or deceptive statements

  (2) When

  • (a) a return is filed as required by or pursuant to any Part except Part I, or

  • (b) an application is made under any of sections 68 to 70,

  every person who makes, assents to or acquiesces in the making of, false or deceptive statements in the return or application is guilty of an offence and liable on summary conviction to a fine of

  • (c) not less than the aggregate of one hundred dollars and an amount equal to

    • (i) double the amount of the tax that should have been paid in or in respect of the period covered by the return, or

    • (ii) double the amount of the tax or other sum that he obtained and accepted by reason of the application, and

  • (d) not more than the aggregate of one thousand dollars and an amount equal to double the amount of the tax or other sum,

  and in default of payment of the fine to imprisonment for a term of not more than twelve months.

• (3) [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 36]