Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Marginal note:Officers, etc., of corporations

242 Where a corporation commits an offence under this Act, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.