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Greenhouse Gas Pollution Pricing Act (S.C. 2018, c. 12, s. 186)

Act current to 2019-07-01 and last amended on 2019-07-01. Previous Versions

PART 1Fuel Charge (continued)

DIVISION 6Administration and Enforcement (continued)

SUBDIVISION IPenalties

Marginal note:Failure to file a return when required

 Every person that fails to file a return for a reporting period as and when required under this Part is liable to 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.

Marginal note:Failure to file by electronic transmission

 In addition to any other penalty under this Part, every person that fails to file a return under this Part for a reporting period as required by subsection 89(3) is liable to pay a penalty equal to an amount determined in prescribed manner.

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 all or any portion of any penalty under this Part payable by the person in respect of the reporting period.

  • Marginal note:Interest if 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 must 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 rebated to the person.

Marginal note:Failure to register

 Every person that is required to be registered under Division 4 of this Part but does not apply for registration under that Division as and when required is liable to pay a penalty of $2,000.

Marginal note:General penalty

 Every person that fails to comply with any provision of this Part for which no other penalty is specified is liable to pay a penalty of $250.

Marginal note:Failure to answer demand

 Every person that fails to file a return as and when required under a demand issued under section 92 is liable to a penalty of $500.

Marginal note:Failure to provide information

 Every person that fails to provide any information or record as and when required under this Part is liable to a penalty of $250 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:Failure to provide information

 Every person that fails to report an amount prescribed by regulation, or to provide information prescribed by regulation, in a return prescribed by regulation as and when required, or that misstates such an amount or such information in such a return, is liable to pay a penalty, in addition to any other penalty under this Part, equal to an amount determined in prescribed manner for each such failure or misstatement by the person.

Marginal note:False statements or omissions

 Every person that 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 pay a penalty of the greater of $500 and 25% of the total of

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

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

    exceeds

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

SUBDIVISION JOffences and Punishment

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

  •  (1) Every person that fails to file or make a return as and when required under this Part or that fails to comply with an obligation under subsection 104(6) or (9) or section 106, or an order made under section 137, 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 $2,000 and not more than $40,000 or to imprisonment for a term not exceeding 12 months, or to both.

  • Marginal note:Saving

    (2) A person that is convicted of an offence under subsection (1) for a failure to comply with a provision of this Part is not liable to pay a penalty under this Part 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.

Marginal note:Offences for false or deceptive statement

  •  (1) Every person commits an offence that

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

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

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

    • (d) intentionally, in any manner, obtains or attempts to obtain a rebate or other payment payable under this Part to which the person is not entitled; or

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

  • Marginal note:Punishment

    (2) Every person that 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 rebate or other payment sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $2,000 and not more than $40,000;

    • (b) imprisonment for a term not exceeding two years; or

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

  • Marginal note:Prosecution on indictment

    (3) Every person that is charged with an offence described in subsection (1) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to

    • (a) a fine of not less than 100%, and not more than 200%, of the amount payable that was sought to be evaded, or of the rebate or other payment sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $5,000 and not more than $100,000;

    • (b) imprisonment for a term not exceeding five years; or

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

  • Marginal note:Penalty on conviction

    (4) A person that is convicted of an offence under this section is not liable to pay a penalty imposed under this Part 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

    (5) If, in any appeal under this Part, 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 of Canada and, upon that filing, the proceedings before the Tax Court of Canada are stayed pending a final determination of the outcome of the prosecution.

Marginal note:Offence — confidential information

  •  (1) A person is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both, if that person

    • (a) contravenes subsection 107(2); or

    • (b) knowingly contravenes an order made under subsection 107(12).

  • Marginal note:Offence — confidential information

    (2) Every person to whom confidential information has been provided for a particular purpose under subsection 107(6) and that for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both.

  • Marginal note:Definition of confidential information

    (3) In this section, confidential information has the same meaning as in subsection 107(1).

 
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