Income Tax Act

Marginal note:Other offences and punishment

• 239 (1) Every person who has

  • (a) made, or participated in, assented to or acquiesced 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 or a regulation,

  • (b) to evade payment of a tax imposed by this Act, destroyed, altered, mutilated, secreted or otherwise disposed of the records or books of account of a taxpayer,

  • (c) made, or assented to or acquiesced in the making of, false or deceptive entries, or omitted, or assented to or acquiesced in the omission, to enter a material particular, in records or books of account of a taxpayer,

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

  • (e) conspired with any person to commit an offence described in paragraphs 239(1)(a) to 239(1)(d),

  is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

  • (f) a fine of not less than 50%, and not more than 200%, of the amount of the tax that was sought to be evaded, or

  • (g) both the fine described in paragraph 239(1)(f) and imprisonment for a term not exceeding 2 years.

• Marginal note:Offenses re refunds and credits

  (1.1) Every person who obtains or claims a refund or credit under this Act to which the person or any other person is not entitled or obtains or claims a refund or credit under this Act in an amount that is greater than the amount to which the person or other person is entitled

  • (a) by making, or participating in, assenting to or acquiescing in the making of, a false or deceptive statement in a return, certificate, statement or answer filed or made under this Act or a regulation,

  • (b) by destroying, altering, mutilating, hiding or otherwise disposing of a record or book of account of the person or other person,

  • (c) by making, or assenting to or acquiescing in the making of, a false or deceptive entry in a record or book of account of the person or other person,

  • (d) by omitting, or assenting to or acquiescing in an omission to enter a material particular in a record or book of account of the person or other person,

  • (e) wilfully in any manner, or

  • (f) by conspiring with any person to commit any offence under this subsection,

  is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

  • (g) a fine of not less than 50% and not more than 200% of the amount by which the amount of the refund or credit obtained or claimed exceeds the amount, if any, of the refund or credit to which the person or other person, as the case may be, is entitled, or

  • (h) both the fine described in paragraph 239(1.1)(g) and imprisonment for a term not exceeding 2 years.

• Marginal note:Prosecution on indictment

  (2) Every person who is charged with an offence described in subsection 239(1) or 239(1.1) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to

  • (a) a fine of not less than 100% and not more than 200% of

    • (i) where the offence is described in subsection 239(1), the amount of the tax that was sought to be evaded, and

    • (ii) where the offence is described in subsection 239(1.1), the amount by which the amount of the refund or credit obtained or claimed exceeds the amount, if any, of the refund or credit to which the person or other person, as the case may be, is entitled; and

  • (b) imprisonment for a term not exceeding 5 years.

• Marginal note:Providing incorrect tax shelter identification number

  (2.1) Every person who wilfully provides another person with an incorrect identification number for a tax shelter is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

  • (a) a fine of not less than 100%, and not more than 200%, of the cost to the other person of that person’s interest in the shelter;

  • (b) imprisonment for a term not exceeding 2 years; or

  • (c) both the fine described in paragraph 239(2.1)(a) and the imprisonment described in paragraph 239(2.1)(b).

• Marginal note:Offence with respect to confidential information

  (2.2) Every person who

  • (a) contravenes subsection 241(1), or

  • (b) knowingly contravenes an order made under subsection 241(4.1)

  is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both.

• Marginal note:Idem

  (2.21) Every person

  • (a) to whom taxpayer information has been provided for a particular purpose under paragraph 241(4)(b), (c), (e), (h), (k), (n), (o) or (p).

  • (b) who is an official to whom taxpayer information has been provided for a particular purpose under paragraph 241(4)(a), (d), (f), (f.1), (i), (j.1) or (j.2)

  and who for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both.

• Marginal note:Definitions

  (2.22) In subsection 239(2.21), official and taxpayer information have the meanings assigned by subsection 241(10).

• Marginal note:Offence with respect to an identification number

  (2.3) Every person to whom the Social Insurance Number of an individual or to whom the business number of a taxpayer or partnership has been provided under this Act or a regulation, and every officer, employee and agent of such a person, who without written consent of the individual, taxpayer or partnership, as the case may be, knowingly uses, communicates or allows to be communicated the number (otherwise than as required or authorized by law, in the course of duties in connection with the administration or enforcement of this Act or for a purpose for which it was provided by the individual, taxpayer or partnership, as the case may be) is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both.

• (2.31) [Repealed, 2017, c. 12, s. 13]

• Marginal note:Penalty on conviction

  (3) If a person is convicted under this section, the person is not liable to pay a penalty imposed under any of sections 162, 163, 163.2 and 163.3 for the same contravention unless the penalty is assessed before the information or complaint giving rise to the conviction was laid or made.

• Marginal note:Stay of appeal

  (4) 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:Offence and punishment without reference to subsection 120(2.2)

  (5) In determining whether an offence under this Act, for which a person may on summary conviction or indictment be liable for a fine or imprisonment, has been committed, and in determining the punishment for such an offence, this Act is to be read without reference to subsection 120(2.2).