Marginal note:Compliance with Code
10.3 (1) The following individuals shall comply with the Code:
(a) an individual who is required to file a return under subsection 5(1) or 6(1); and
(b) an individual who, in accordance with paragraph 7(3)(f), is named in a return filed under subsection 7(1).
Marginal note:Non-application of section 126 of the Criminal Code
(2) Section 126 of the Criminal Code does not apply in respect of a contravention of subsection (1).
- 1995, c. 12, s. 5
- Date modified: