Pension Benefits Standards Act, 1985
38 (1) Every person who
(a) contravenes any provision of this Act or the regulations or a direction of the Superintendent given under the authority of this Act or the regulations,
(b) to avoid compliance with this Act or the regulations,
(i) destroys, alters, mutilates, secretes or otherwise disposes of any record, writing or other document,
(ii) makes a false or deceptive statement or a false or deceptive entry in any record, writing or other document, or
(iii) omits to furnish any material particular in any statement or in any record, writing or other document,
(c) prevents or obstructs, or attempts to prevent or obstruct, another person doing anything that that other person is authorized by or pursuant to section 34 to do or, unless unable to do so, fails to do anything that is required to be done by or pursuant to that section, or
(d) being an employer, fails to remit to the pension fund all amounts that the employer is liable so to remit,
is guilty of an offence.
(1.1) A person who commits an offence under subsection (1) is
(a) in the case of an individual, liable on summary conviction to a fine not exceeding one hundred thousand dollars or to imprisonment for a term not exceeding twelve months, or to both; and
(b) in the case of a corporation or other body, liable on summary conviction to a fine not exceeding five hundred thousand dollars.
Marginal note:Remittance of amount owing
(2) If an employer is found guilty of not remitting all amounts to a pension fund, the court may, in addition to imposing a penalty under subsection (1.1), order the employer to remit to the pension fund all amounts owing with interest.
(3) In any prosecution for an offence under this section, a certificate purporting to be signed by the Superintendent or by any person on the Superintendent’s behalf certifying that a copy of a pension plan or of an amendment to any such plan was not filed with the Superintendent as required by this Act, or certifying as to the registration of a pension plan, is admissible in evidence and, in the absence of any evidence to the contrary, is proof of the matters so certified.
Marginal note:Limitation period
(4) Proceedings in respect of an offence under this Act may be commenced at any time within, but not later than, two years after the day on which the subject-matter of the proceedings became known to the Superintendent.
Marginal note:Certificate of Superintendent
(4.1) A document appearing to have been issued by the Superintendent, certifying the day on which the subject-matter of any proceedings became known to the Superintendent, is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and is, in the absence of evidence to the contrary, proof of the matter asserted in it.
Marginal note:Corporations and other bodies
(5) Where a corporation or other body is guilty of an offence under this section, every officer, director, agent or member of the corporation or body who directed, authorized, assented to, acquiesced in or participated in the offence is a party to and guilty of the offence and is liable on summary conviction to the punishment provided for the offence, whether or not the corporation or body has been prosecuted or convicted.
Marginal note:Informations and complaints
(6) An information or complaint under this section may be laid or made by any officer of the Office of the Superintendent of Financial Institutions, any member of the Royal Canadian Mounted Police or any person authorized in writing by the Minister.
- R.S., 1985, c. 32 (2nd Supp.), s. 38
- 1998, c. 12, s. 25
- 2001, c. 9, s. 583
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