Petroleum and Gas Revenue Tax Act (R.S.C., 1985, c. P-12)

Marginal note:Extensions of time

30 The Minister may at any time extend the time for filing a return under this Act.

Marginal note:Acceptance of security by Minister

31 The Minister may, if he considers it advisable in a particular case, accept security for payment of taxes by way of mortgage or other charge on property of the taxpayer or any other person or by way of guarantees from other persons.

Marginal note:Administration of oaths

32 Any person appointed or employed in connection with the administration or enforcement of this Act, if he is designated by the Minister for the purpose, may, in the course of his duties, administer oaths and take and receive affidavits, declarations and solemn affirmations for the purposes of or incidental to the administration or enforcement of this Act and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.

Marginal note:Application of Income Tax Act provisions

33 Sections 221, 222, 224, 225, 226, 230, 232 and 241 of the Income Tax Act apply, with such modifications as the circumstances require, in respect of the administration and enforcement of this Act.

Marginal note:Certificates

• 34 (1) An amount payable under this Act that has not been paid or such part of an amount payable under this Act as has not been paid may be certified by the Minister

  • (a) where there has been a direction by the Minister under subsection 14(7), forthwith after that direction; and

  • (b) otherwise, on the expiration of thirty days after the default.

• Marginal note:Judgments

  (2) On production to the Federal Court, a certificate made under this section shall be registered in the Court and when registered has the same force and effect, and all proceedings may be taken thereon, as if the certificate were a judgment obtained in that Court for a debt of the amount specified in the certificate plus interest to the day of payment as provided for in this Act.

• Marginal note:Costs

  (3) All reasonable costs and charges incurred in the registration of a certificate made under this section are recoverable in like manner as if they had been certified and the certificate had been registered under this section.

Marginal note:Recovery by deduction or set-off

35 Where a person is indebted to Her Majesty under this Act, the Minister may require the retention by way of deduction or set-off of such amount as the Minister may specify out of any amount that is or may become payable to that person by Her Majesty in right of Canada.

Marginal note:Inspections and investigations

36 Sections 231 to 231.5 of the Income Tax Act apply in respect of the administration and enforcement of this Act, as if the reference in paragraph 231.2(1)(a) thereof to a “return of income” were read as a reference to “a return of production revenue.

Marginal note:Information return

37 Whether or not he has filed an information return in prescribed form, every person shall, on demand from the Minister, served personally or by registered mail, file with the Minister, within such reasonable time as may be stipulated in the demand, such information return as is designated therein.

Marginal note:Execution of documents by corporations

38 A return, certificate or other document made by a corporation pursuant to this Act or a regulation made thereunder shall be signed on its behalf by the President, Secretary or Treasurer of the corporation or by any other officer or person thereunto duly authorized by the Board of Directors or other governing body of the corporation.

Offences and Punishment

Marginal note:Offences

• 39 (1) Every person who fails to file a return as and when required by or under this Act is guilty of an offence and, in addition to any penalty otherwise provided, liable on summary conviction to a fine not exceeding one hundred dollars for each day of default.

• Marginal note:Idem

  (2) Every person who fails to comply with or contravenes subsection 26(5) or any provision of sections 231.1 to 231.5 of the Income Tax Act as it applies to the administration and enforcement of this Act is guilty of an offence and, in addition to any penalty otherwise provided, liable on summary conviction to a fine not exceeding ten thousand dollars or to imprisonment for a term not exceeding six months or to both.

Marginal note:Idem

• 40 (1) Every person who

  • (a) makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, certificate, statement or answer filed or made as required by or under this Act,

  • (b) to evade payment of a tax imposed by this Act, destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of a taxpayer,

  • (c) makes, or assents to or acquiesces in the making of, false or deceptive entries or omits, or assents to or acquiesces in the omission, to enter a material particular in records or books of account of a taxpayer,

  • (d) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of taxes imposed by this Act, or

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

  is guilty of an offence and, in addition to any penalty otherwise provided, liable on summary conviction to a fine of not more than double the amount of the tax that was sought to be evaded or to imprisonment for a term not exceeding two years or to both.

• Marginal note:Penalty on conviction

  (2) Where a person has been convicted under this section of wilfully, in any manner, evading or attempting to evade payment of taxes imposed by Part I, he is not liable to pay a penalty imposed under section 17 for the same evasion or attempt unless he was assessed for that penalty before the information or complaint giving rise to the conviction was laid or made.

• Marginal note:Stay of appeal

  (3) Where, in any appeal under this Act, 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 thereupon the proceedings before that Court are stayed pending final determination of the outcome of the prosecution.

Marginal note:Officers, etc., of corporations

41 Where a corporation commits an offence under this Act, every 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.

Special Provisions

Marginal note:Application of Income Tax Act provisions

42 Section 244 of the Income Tax Act applies in respect of the administration and enforcement of this Act except that references therein to subsection 152(4) or Division J of Part I of that Act shall be read, respectively, as references to subsection 13(4) and sections 22 to 24 of this Act.

43 [Repealed, R.S., 1985, c. 2 (2nd Supp.), s. 15]