Marine Liability Act

Marginal note:Failure to pay

• 132 (1) Every person who contravenes paragraph 114.1(2)(a) or (b) or subsection 114.2(1) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.

• Marginal note:False or misleading information return — receiver

  (2) Every receiver who files an information return under subsection 74.4(2) that contains a material statement that they know or ought reasonably to know is false or misleading is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.

• Marginal note:Falsifying or destroying books of account

  (3) Every person who knowingly destroys, mutilates or falsifies, or who knowingly makes any false or misleading entry or statement in, any record or book of account required to be kept under subsection 118(1) or (1.1) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.

• Marginal note:Omission from books of account

  (3.1) Every person who knowingly omits a material entry or statement from any record or book of account required to be kept under subsection 118(1) or (1.1) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.

• Marginal note:Contraventions

  (4) Every person who contravenes subsection 74.4(7) or 117.3(2), section 118 or subsection 119(9) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.

• Marginal note:Failure to file information return — receiver

  (4.1) Every receiver who contravenes subsection 74.4(2) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.

• Marginal note:False or misleading information

  (5) Every person who files a claim under subsection 106.1(1) that includes information that they know or ought reasonably to know is false or misleading is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.

• Marginal note:Failure to file information return — person

  (6) Every person who contravenes subsection 117.1(1) or section 118.1 is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.

• Marginal note:False or misleading information return — person

  (7) Every person who files an information return under subsection 117.1(1) that contains a material statement that they know or ought reasonably to know is false or misleading is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.

• Marginal note:False or misleading information

  (8) Every person who provides information or a document under section 118.1 that contains a material statement that they know or ought reasonably to know is false or misleading is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.