Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Marginal note:False statements, evasion of duties

153 No person shall

• (a) make, or participate in, assent to or acquiesce in the making of, false or deceptive statements in a statement or answer made orally or in writing pursuant to this Act or the regulations;

• (a.1) make, or participate in, assent to or acquiesce in the making of, false or deceptive statements in an application for an advance ruling under section 43.1 or a certificate referred to in section 97.1;

• (b) to avoid compliance with this Act or the regulations,

  • (i) destroy, alter, mutilate, secrete or dispose of records or books of account,

  • (ii) make, or participate in, assent to or acquiesce in the making of, false or deceptive entries in records or books of account, or

  • (iii) omit, or participate in, assent to or acquiesce in the omission of, a material particular from records or books of account; or

• (c) wilfully, in any manner, evade or attempt to evade compliance with any provision of this Act or evade or attempt to evade the payment of duties under this Act.