L’attribution de ce numéro n’est qu’une formalité administrative et ne confirme aucunement le droit de l’investisseur aux avantages fiscaux découlant de cet abri fiscal.’ ”
Marginal note:Deductions and claims disallowed
(6)No amount may be deducted or claimed by a person in respect of a tax shelter unless the person files with the Minister a prescribed form containing prescribed information, including the identification number for the tax shelter.
Marginal note:Deductions and claims disallowed
(6.1)No amount may be deducted or claimed by any person for any taxation year in respect of a tax shelter of the person where any person is liable to a penalty under subsection 237.1(7.4) or 162(9) in respect of the tax shelter or interest on the penalty and
(a)the penalty or interest has not been paid; or
(b)the penalty and interest have been paid, but an amount on account of the penalty or interest has been repaid under subsection 164(1.1) or applied under subsection 164(2).
Marginal note:Assessments
(6.2)Notwithstanding subsections 152(4) to 152(5), such assessments, determinations and redeterminations may be made as are necessary to give effect to subsection 237.1(6.1).
Marginal note:Information return
(7)Every promoter in respect of a tax shelter who accepts consideration in respect of the tax shelter or who acts as a principal or agent in respect of the tax shelter in a calendar year shall, in prescribed form and manner, file an information return for the year containing
(a)the name, address and the business number, Social Insurance Number or trust account number of each person who so acquires or otherwise invests in the tax shelter in the year,
(b)the amount paid by each of those persons in respect of the tax shelter, and
(c)such other information as is required by the prescribed form
unless an information return in respect of the tax shelter has previously been filed.
Marginal note:Time for filing return
(7.1)An information return required under subsection 237.1(7) to be filed in respect of the acquisition of an interest in a tax shelter in a calendar year shall be filed with the Minister on or before the last day of February of the following calendar year.
Marginal note:Time for filing — special case
(7.2)Notwithstanding subsection 237.1(7.1), where a person is required under subsection 237.1(7) to file an information return in respect of a business or activity and the person discontinues that business or activity, the return shall be filed on or before the earlier of
(a)the day referred to in subsection 237.1(7.1); and
(b)the day that is 30 days after the day of the discontinuance.
Marginal note:Copies to be provided
(7.3)Every person required to file a return under subsection 237.1(7) shall, on or before the day on or before which the return is required to be filed with the Minister, forward to each person to whom the return relates 2 copies of the portion of the return relating to that person.
Marginal note:Penalty
(7.4)Every person who files false or misleading information with the Minister in respect of an application under subsection 237.1(2) or, whether as a principal or as an agent, sells, issues or accepts consideration in respect of a tax shelter before the Minister has issued an identification number for the tax shelter is liable to a penalty equal to the greater of
(a)$500, and
(b)25% of the greater of
(i)the total of all amounts each of which is the consideration received or receivable from a person in respect of the tax shelter before the correct information is filed with the Minister or the identification number is issued, as the case may be, and
(ii)the total of all amounts each of which is an amount stated or represented to be the value of property that a particular person who acquires or otherwise invests in the tax shelter could donate to a qualified donee, if the tax shelter is a gifting arrangement and consideration has been received or is receivable from the particular person in respect of the tax shelter before the correct information is filed with the Minister or the identification number is issued, as the case may be.
Marginal note:Penalty
(7.5)Every person who is required under subsection (7) to file an information return and who fails to comply with a demand under section 233 to file the return, or to report in the return information required under paragraph (7)(a) or (b), is liable to a penalty equal to 25% of the greater of
(a)the total of all amounts each of which is the consideration received or receivable by the person in respect of the tax shelter from a particular person in respect of whom information required under paragraph (7)(a) or (b) had not been reported at or before the time that the demand was issued or the return was filed, as the case may be, and
(b)if the tax shelter is a gifting arrangement, the total of all amounts each of which is an amount stated or represented to be the value of property that the particular person could donate to a qualified donee.
Marginal note:Application of ss. 231 to 231.3
(8)Without restricting the generality of sections 231 to 231.3, where an application under subsection 237.1(2) with respect to a tax shelter has been made, notwithstanding that a return of income has not been filed by any taxpayer under section 150 for the taxation year of the taxpayer in which an amount is claimed as a deduction in respect of the tax shelter, sections 231 to 231.3 apply, with such modifications as the circumstances require, for the purpose of permitting the Minister to verify or ascertain any information in respect of the tax shelter.
Marginal note:Application of s. 237.1
237.2Section 237.1 is applicable with respect to interests acquired after August 31, 1989.
Marginal note:Definitions
237.3(1)The following definitions apply in this section.
advisor, in respect of a transaction or series of transactions, means each person who provides, directly or indirectly in any manner whatever, any contractual protection in respect of the transaction or series, or any assistance or advice with respect to creating, developing, planning, organizing or implementing the transaction or series, to another person (including any person who enters into the transaction for the benefit of another person). (conseiller)
avoidance transactionhas the meaning assigned by subsection 245(3). (opération d’évitement)
confidential protection, in respect of a transaction or series of transactions, means anything that prohibits the disclosure to any person or to the Minister of the details or structure of the transaction or series under which a tax benefit results, or would result but for section 245, but for greater certainty, the disclaiming or restricting of an advisor’s liability shall not be considered confidential protection if it does not prohibit the disclosure of the details or structure of the transaction or series. (droit à la confidentialité)
contractual protection, in respect of a transaction or series of transactions, means
(a)any form of insurance (other than standard professional liability insurance) or other protection, including, without limiting the generality of the foregoing, an indemnity, compensation or a guarantee that, either immediately or in the future and either absolutely or contingently,
(i)protects a person against a failure of the transaction or series to achieve any tax benefit from the transaction or series, or
(ii)pays for or reimburses any expense, fee, tax, interest, penalty or similar amount that may be incurred by a person in the course of a dispute in respect of a tax benefit from the transaction or series; and
(b)any form of undertaking provided by a promoter, or by any person who does not deal at arm’s length with a promoter, that provides, either immediately or in the future and either absolutely or contingently, assistance, directly or indirectly in any manner whatever, to a person in the course of a dispute in respect of a tax benefit from the transaction or series. (protection contractuelle)
fee, in respect of a transaction or series of transactions, means any consideration that is, or could be, received or receivable, directly or indirectly in any manner whatever, by an advisor or a promoter, or any person who does not deal at arm’s length with an advisor or promoter, for
(a)providing advice or an opinion with respect to the transaction or series;
(b)creating, developing, planning, organizing or implementing the transaction or series;
(c)promoting or selling an arrangement, plan or scheme that includes, or relates to, the transaction or series;
(d)preparing documents supporting the transaction or series, including tax returns or any information returns to be filed under this Act; or
(e)providing contractual protection. (honoraires)
personincludes a partnership. (personne)
promoter, in respect of a transaction or series of transactions, means each person who
(a)promotes or sells (whether as principal or agent and whether directly or indirectly) an arrangement, plan or scheme (referred to in this definition as an “arrangement”), if it may reasonably be considered that the arrangement includes or relates to the transaction or series;
(b)makes a statement or representation (whether as principal or agent and whether directly or indirectly) that a tax benefit could result from an arrangement, if it may reasonably be considered that
(i)the statement or representation was made in furtherance of the promoting or selling of the arrangement, and
(ii)the arrangement includes or relates to the transaction or series; or
(c)accepts (whether as principal or agent and whether directly or indirectly) consideration in respect of an arrangement referred to in paragraph (a) or (b). (promoteur)
reportable transaction, at any time, means an avoidance transaction that is entered into by or for the benefit of a person, and each transaction that is part of a series of transactions that includes the avoidance transaction, if at the time any two of the following paragraphs apply in respect of the avoidance transaction or series:
(a)an advisor or a promoter, or any person who does not deal at arm’s length with the advisor or promoter, has or had an entitlement, either immediately or in the future and either absolutely or contingently, to a fee that to any extent
(i)is based on the amount of a tax benefit that results, or would result but for section 245, from the avoidance transaction or series,
(ii)is contingent upon the obtaining of a tax benefit that results, or would result but for section 245, from the avoidance transaction or series, or may be refunded, recovered or reduced, in any manner whatever, based upon the failure of the person to obtain a tax benefit from the avoidance transaction or series, or
(iii)is attributable to the number of persons
(A)who participate in the avoidance transaction or series, or in a similar avoidance transaction or series, or
(B)who have been provided access to advice or an opinion given by the advisor or promoter regarding the tax consequences from the avoidance transaction or series, or from a similar avoidance transaction or series;
(b)an advisor or promoter in respect of the avoidance transaction or series, or any person who does not deal at arm’s length with the advisor or promoter, obtains or obtained confidential protection in respect of the avoidance transaction or series,
(i)in the case of an advisor, from a person to whom the advisor has provided any assistance or advice with respect to the avoidance transaction or series under the terms of an engagement of the advisor by that person to provide such assistance or advice, or
(ii)in the case of a promoter, from a person
(A)to whom an arrangement, plan or scheme has been promoted or sold in the circumstances described in paragraph (a) of the definitionpromoter,
(B)to whom a statement or representation described in paragraph (b) of the definitionpromoterhas been made, or
(C)from whom consideration described in paragraph (c) of the definitionpromoterhas been received; or
(c)either
(i)the person (in this subparagraph referred to as the “particular person”), another person who entered into the avoidance transaction for the benefit of the particular person or any other person who does not deal at arm’s length with the particular person or with a person who entered into the avoidance transaction for the benefit of the particular person, has or had contractual protection in respect of the avoidance transaction or series, otherwise than as a result of a fee described in paragraph (a), or
(ii)an advisor or promoter in respect of the avoidance transaction or series, or any person who does not deal at arm’s length with the advisor or promoter, has or had contractual protection in respect of the avoidance transaction or series, otherwise than as a result of a fee described in paragraph (a). (opération à déclarer)
solicitor-client privilegehas the meaning assigned by subsection 232(1). (privilège des communications entre client et avocat)
tax benefithas the meaning assigned by subsection 245(1). (avantage fiscal)
transactionhas the meaning assigned by subsection 245(1). (opération)
Marginal note:Application
(2)An information return in prescribed form and containing prescribed information in respect of a reportable transaction must be filed with the Minister by
(a)every person for whom a tax benefit results, or would result but for section 245, from the reportable transaction, from any other reportable transaction that is part of a series of transactions that includes the reportable transaction or from the series of transactions;
(b)every person who has entered into, for the benefit of a person described in paragraph (a), an avoidance transaction that is a reportable transaction;
(c)every advisor or promoter in respect of the reportable transaction, or in respect of any other transaction that is part of a series of transactions that includes the reportable transaction, who is or was entitled, either immediately or in the future and either absolutely or contingently, to a fee in respect of any of those transactions that is
(i)described in paragraph (a) of the definitionreportable transactionin subsection (1), or
(ii)in respect of contractual protection provided in circumstances described in paragraph (c) of the definitionreportable transactionin subsection (1); and
(d)every person who is not dealing at arm’s length with an advisor or promoter in respect of the reportable transaction and who is or was entitled, either immediately or in the future and either absolutely or contingently, to a fee that is referred to in paragraph (c).
Marginal note:Clarification of reporting transactions in series
(3)For greater certainty, and subject to subsection (11), if subsection (2) applies to a person in respect of each reportable transaction that is part of a series of transactions that includes an avoidance transaction, the filing of a prescribed form by the person that reports each transaction in the series is deemed to satisfy the obligation of the person under subsection (2) in respect of each transaction so reported.
Marginal note:Application
(4)For the purpose of subsection (2), if any person is required to file an information return in respect of a reportable transaction under that subsection, the filing by any such person of an information return with full and accurate disclosure in prescribed form in respect of the transaction is deemed to have been made by each person to whom subsection (2) applies in respect of the transaction.
Marginal note:Time for filing return
(5)An information return required by subsection (2) to be filed by a person for a reportable transaction is to be filed with the Minister on or before June 30 of the calendar year following the calendar year in which the transaction first became a reportable transaction in respect of the person.
Marginal note:Tax benefits disallowed
(6)Notwithstanding subsection 245(4), subsection 245(2) is deemed to apply at any time to any reportable transaction in respect of a person described in paragraph (2)(a) in relation to the reportable transaction if, at that time,
(a)the obligation under subsection (2) of the person in respect of the reportable transaction, or any other reportable transaction that is part of a series of transactions that includes the reportable transaction, has not been satisfied;
(b)a person is liable to a penalty under subsection (8) in respect of the reportable transaction or any other reportable transaction that is part of a series of transactions that includes the reportable transaction; and
(c)the penalty under subsection (8) or interest on the penalty has not been paid, or has been paid but an amount on account of the penalty or interest has been repaid under subsection 164(1.1) or applied under subsection 164(2).
Marginal note:Assessments
(7)Notwithstanding subsections 152(4) to (5), the Minister may make any assessments, determinations and redeterminations that are necessary to give effect to subsection (8).
Marginal note:Penalty
(8)Every person who fails to file an information return in respect of a reportable transaction as required under subsection (2) on or before the day required under subsection (5) is liable to a penalty equal to the total of each amount that is a fee to which an advisor or a promoter (or any person who does not deal at arm’s length with the advisor or the promoter) in respect of the reportable transaction is or was entitled, either immediately or in the future and either absolutely or contingently, to receive in respect of the reportable transaction, any transaction that is part of the series of transactions that includes the reportable transaction or the series of transactions that includes the reportable transaction, if the fee is
(a)described in paragraph (a) of the definitionreportable transactionin subsection (1); or
(b)in respect of contractual protection provided in circumstances described in paragraph (c) of the definitionreportable transactionin subsection (1).
Marginal note:Joint and several liability
(9)If more than one person is liable to a penalty under subsection (8) in respect of a reportable transaction, each of those persons are jointly and severally, or solidarily, liable to pay the penalty.
Marginal note:Joint and several liability — special cases
(10)Notwithstanding subsections (8) and (9), the liability of an advisor or a promoter, or a person with whom the advisor or promoter does not deal at arm’s length, to a penalty under those subsections in respect of a reportable transaction shall not exceed the total of each amount that is a fee referred to in subsection (8) to which that advisor or promoter, or a person with whom the advisor or promoter does not deal at arm’s length, is or was entitled, either immediately or in the future and either absolutely or contingently, to receive in respect of the reportable transaction.
Marginal note:Due diligence
(11)A person required to file an information return in respect of a reportable transaction is not liable for a penalty under subsection (8) if the person has exercised the degree of care, diligence and skill to prevent the failure to file that a reasonably prudent person would have exercised in comparable circumstances.
Marginal note:Reporting not an admission
(12)The filing of an information return under this section by a person in respect of a reportable transaction is not an admission by the person that
(a)section 245 applies in respect of any transaction; or
(b)any transaction is part of a series of transactions.
Marginal note:Application of sections 231 to 231.3
(13)Without restricting the generality of sections 231 to 231.3, even if a return of income has not been filed by a taxpayer under section 150 for the taxation year of the taxpayer in which a tax benefit results, or would result but for section 245, from a reportable transaction, sections 231 to 231.3 apply, with such modifications as the circumstances require, for the purpose of permitting the Minister to verify or ascertain any information in respect of that transaction.
Marginal note:Tax shelters and flow-through shares
(14)For the purpose of this section, a reportable transaction does not include a transaction that is, or is part of a series of transactions that includes,
(a)the acquisition of a tax shelter for which an information return has been filed with the Minister under subsection 237.1(7); or
(b)the issuance of a flow-through share for which an information return has been filed with the Minister under subsection 66(12.68).
Marginal note:Tax shelters and flow-through shares — penalty
(15)Notwithstanding subsection (8), the amount of the penalty, if any, that applies on a person under that subsection in respect of a reportable transaction shall not exceed the amount determined by the formula
A – B
where
(a)if the reportable transaction is the acquisition of a tax shelter, the amount of the penalty, if any, that applies on the person under subsection 237.1(7.4) in respect of the tax shelter,
(b)if the reportable transaction is the issuance of a flow-through share, the amount of the penalty, if any, that applies on the person under subsection 66(12.74) in respect of the issuance of the flow-through share, and
(c)in any other case, nil.
Marginal note:Anti-avoidance
(16)Subsection (14) does not apply to a reportable transaction if it is reasonable, having regard to all of the circumstances, to conclude that one of the main reasons for the acquisition of a tax shelter, or the issuance of a flow-through share, is to avoid the application of this section.
Marginal note:Solicitor-client privilege
(17)For greater certainty, for the purpose of this section, a lawyer who is an advisor in respect of a reportable transaction is not required to disclose in an information return in respect of the transaction any information in respect of which the lawyer, on reasonable grounds, believes that a client of the lawyer has solicitor-client privilege.
Marginal note:Offences and punishment
238(1)Every person who has failed to file or make a return as and when required by or under this Act or a regulation or who has failed to comply with subsection 116(3), 127(3.1) or (3.2), 147.1(7) or 153(1), any of sections 230 to 232, 244.7 and 267 or a regulation made under subsection 147.1(18) or with an order made under subsection (2) 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 $1,000 and not more than $25,000; or
(b)both the fine described in paragraph 238(1)(a) and imprisonment for a term not exceeding 12 months.
Marginal note:Compliance orders
(2)Where a person has been convicted by a court of an offence under subsection 238(1) for a failure to comply with a provision of this Act or a regulation, the court may make such order as it deems proper in order to enforce compliance with the provision.
Marginal note:Saving
(3)Where a person has been convicted under this section of failing to comply with a provision of this Act or a regulation, the person is not liable to pay a penalty imposed under section 162 or 227 for the same failure unless the person was assessed for that penalty or that penalty was demanded from the person before the information or complaint giving rise to the conviction was laid or made.
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),officialandtaxpayer informationhave the meanings assigned by subsection 241(10).
Marginal note:Offence with respect to an identification number
(2.3)Every person to whom the business number of a taxpayer or partnership, to whom the Social Insurance Number of an individual or to whom the trust account number of a trust has been provided under this Act or the Regulations, and every officer, employee and agent of such a person, who without written consent of the individual, taxpayer, partnership or trust, 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, partnership or trust, 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).
Marginal note:Definitions
239.1(1)The definitions in subsection 163.3(1) apply in this section.
Marginal note:Offences
(2)Every person that, without lawful excuse, the proof of which lies on the person,
(a)uses an electronic suppression of sales device or a similar device or software in relation to records that are required to be kept by any person under section 230,
(b)acquires or possesses an electronic suppression of sales device, or a right in respect of an electronic suppression of sales device, that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 230,
(c)designs, develops, manufactures, possesses for sale, offers for sale, sells, transfers or otherwise makes available to another person an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 230,
(d)supplies installation, upgrade or maintenance services for an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 230, or
(e)participates in, assents to or acquiesces in the commission of, or conspires with any person to commit, an offence described in any of paragraphs (a) to (d),
is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $10,000 and not more than $500,000 or to imprisonment for a term not exceeding two years, or to both.
Marginal note:Prosecution on indictment
(3)Every person that is charged with an offence described in subsection (2) 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 fine of not less than $50,000 and not more than $1,000,000 or to imprisonment for a term not exceeding five years, or to both.
Marginal note:Penalty on conviction
(4)A person that is convicted of an offence under this section is not liable to pay a penalty imposed under any of sections 162, 163, 163.2 and 163.3 for the same action unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made.
Marginal note:Stay of appeal
(5)If, 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, upon that filing, the proceedings before that Court are stayed pending final determination of the outcome of the prosecution.
Definition oftaxable obligationandnon-taxable obligation
240(1)In this section,taxable obligationmeans any bond, debenture or similar obligation the interest on which would, if paid by the issuer to a non-resident person, be subject to the payment of tax under Part XIII by that non-resident person at the rate provided in subsection 212(1) (otherwise than by virtue of subsection 212(6)), andnon-taxable obligationmeans any bond, debenture or similar obligation the interest on which would not, if paid by the issuer to a non-resident person, be subject to the payment of tax under Part XIII by that non-resident person.
Marginal note:Interest coupon to be identified in prescribed manner — offence and punishment
(2)Every person who, at any time after July 14, 1966, issues
(a)any taxable obligation, or
(b)any non-taxable obligation
the right to interest on which is evidenced by a coupon or other writing that does not form part of, or is capable of being detached from, the evidence of indebtedness under the obligation is, unless the coupon or other writing is marked or identified in prescribed manner by the letters “AX” in the case of a taxable obligation, and by the letter “F” in the case of a non-taxable obligation, on the face thereof, guilty of an offence and liable on summary conviction to a fine not exceeding $500.
Marginal note:Provision of information
241(1)Except as authorized by this section, no official or other representative of a government entity shall
(a)knowingly provide, or knowingly allow to be provided, to any person any taxpayer information;
(b)knowingly allow any person to have access to any taxpayer information; or
(c)knowingly use any taxpayer information otherwise than in the course of the administration or enforcement of this Act, theCanada Pension Plan, theUnemployment Insurance Actor theEmployment Insurance Actor for the purpose for which it was provided under this section.
Marginal note:Evidence relating to taxpayer information
(2)Notwithstanding any other Act of Parliament or other law, no official or other representative of a government entity shall be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information.
Marginal note:Communication where proceedings have been commenced
(3)Subsections 241(1) and 241(2) do not apply in respect of
(a)criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or
(b)any legal proceedings relating to the administration or enforcement of this Act, theCanada Pension Plan, theUnemployment Insurance Actor theEmployment Insurance Actor any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty.
Marginal note:Circumstances involving danger
(3.1)The Minister may provide to appropriate persons any taxpayer information relating to imminent danger of death or physical injury to any individual.
Marginal note:Certain qualified donees
(3.2)An official may provide to any person the following taxpayer information relating to another person (in this subsection referred to as the “registrant”) that was at any time a registered charity, registered Canadian amateur athletic association or registered journalism organization:
(a)a copy of the registrant’s governing documents, including its statement of purpose, and function in the case of a Canadian amateur athletic association;
(b)any information provided in prescribed form to the Minister by the registrant on applying for registration under this Act;
(c)the names of the persons who at any time were the registrant’s directors and the periods during which they were its directors;
(d)a copy of the notification of the registrant’s registration, including any conditions and warnings;
(e)if the registration of the registrant has been revoked or annulled, a copy of the entirety of or any part of any letter sent by or on behalf of the Minister to the registrant relating to the grounds for the revocation or annulment;
(f)financial statements required to be filed with an information return referred to in subsection 149.1(14) or (14.1);
(g)a copy of the entirety of or any part of any letter or notice by the Minister to the registrant relating to a suspension under section 188.2 or an assessment of tax or penalty under this Act (other than the amount of a liability under subsection 188(1.1));
(h)in the case of a registrant that is a charity, an application by the registrant, and information filed in support of the application, for a designation, determination or decision by the Minister under any of subsections 149.1(6.3), (7), (8) and (13); and
(i)in the case of a registrant that is a charity, in respect of an application for a determination by the Minister under subsection 149.1(5), information in respect of the application, including
(i)the application,
(ii)information filed in support of the application, and
(iii)a copy of the entirety of or any part of any letter or notice by the Minister to the registrant relating to the application.
Marginal note:Information may be communicated
(3.3)The Minister of Canadian Heritage may communicate or otherwise make available to the public, in any manner that that Minister considers appropriate, the following taxpayer information in respect of a Canadian film or video production certificate (as defined under subsection 125.4(1)) that has been issued or revoked:
(a)the title of the production for which the Canadian film or video production certificate was issued;
(b)the name of the taxpayer to whom the Canadian film or video production certificate was issued;
(c)the names of the producers of the production;
(d)the names of the individuals in respect of whom and places in respect of which that Minister has allotted points in respect of the production in accordance with regulations made for the purpose of section 125.4;
(e)the total number of points so allotted; and
(f)any revocation of the Canadian film or video production certificate.
Marginal note:Information may be communicated
(3.4)The Minister may communicate or otherwise make available to the public, in any manner that the Minister considers appropriate, the following taxpayer information:
(a)the names of each organization in respect of which an individual can be entitled to a deduction under subsection 118.02(2);
(b)information relating to the eligibility, for the deduction under subsection 118.02(2), of subscriptions offered by organizations referred to in paragraph (a); and
(c)the start and, if applicable, end of the period in which paragraph (a) or (b) applies in respect of any particular organization or subscription.
Marginal note:Information may be communicated
(3.5)The Minister may communicate or otherwise make available to the public, in any manner that the Minister considers appropriate, the name of any person or partnership that makes an application under section 125.7.
Marginal note:Where taxpayer information may be disclosed
(4)An official may
(a)provide to any person taxpayer information that can reasonably be regarded as necessary for the purposes of the administration or enforcement of this Act, theCanada Pension Plan, theUnemployment Insurance Actor theEmployment Insurance Act, solely for that purpose;
(b)provide to any person taxpayer information that can reasonably be regarded as necessary for the purposes of determining any tax, interest, penalty or other amount that is or may become payable by the person, or any refund or tax credit to which the person is or may become entitled, under this Act or any other amount that is relevant for the purposes of that determination;
(c)provide to the person who seeks a certification referred to in paragraph 147.1(10)(a) the certification or a refusal to make the certification, solely for the purposes of administering a registered pension plan;
(d)provide taxpayer information
(i)to an official of the Department of Finance solely for the purposes of the formulation or evaluation of fiscal policy,
(ii)to an official solely for the purposes of the initial implementation of a fiscal policy or for the purposes of the administration or enforcement of an Act of Parliament that provides for the imposition and collection of a tax or duty,
(iii)to an official solely for the purposes of the administration or enforcement of a law of a province that provides for the imposition or collection of a tax or duty,
(iv)to an official of the government of a province solely for the purposes of the formulation or evaluation of fiscal policy,
(v)to an official of the Department of Natural Resources or of the government of a province solely for the purposes of the administration or enforcement of a program of the Government of Canada or of the province relating to the exploration for or exploitation of Canadian petroleum and gas resources,
(vi)to an official of the government of a province that has received or is entitled to receive a payment referred to in this subparagraph, or to an official of the Department of Natural Resources, solely for the purposes of the provisions relating to payments to a province in respect of the taxable income of corporations earned in the offshore area with respect to the province under theCanada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, chapter 28 of the Statutes of Canada, 1988, theCanada–Newfoundland and Labrador Atlantic Accord Implementation Act, chapter 3 of the Statutes of Canada, 1987, or similar Acts relating to the exploration for or exploitation of offshore Canadian petroleum and gas resources,
(vi.1)to an official of the Department of Natural Resources solely for the purpose of determining whether property is prescribed energy conservation property or whether an outlay or expense is a Canadian renewable and conservation expense,
(vii)to an official solely for the purposes of the administration or enforcement of thePension Benefits Standards Act, 1985, thePooled Registered Pension Plans Actor a similar law of a province,
(vii.1)to an official solely for the purpose of the administration or enforcement of theCanada Education Savings Actor a designated provincial program as defined in subsection 146.1(1),
(vii.2)to an official solely for the purposes of the administration and enforcement of Part 1 of theEnergy Costs Assistance Measures Act,
(vii.3)to an official solely for the purposes of the administration and enforcement of theChildren’s Special Allowances Actor the evaluation or formation of policy for that Act,
(vii.4)to an official solely for the purposes of the administration and enforcement of theUniversal Child Care Benefit Actor the evaluation or formation of policy for that Act,
(vii.5)to an official solely for the purposes of the administration or enforcement of theCanada Disability Savings Actor a designated provincial program as defined in subsection 146.4(1),
(vii.6)to an official solely for the purposes of the administration and enforcement of theCanada Emergency Response Benefit Actor the evaluation or formulation of policy for that Act,
(vii.7)to an official solely for the purposes of the administration and enforcement of theCanada Recovery Benefits Actor theCanada Worker Lockdown Benefit Act, or the evaluation or formulation of policy for those Acts,
(vii.8)to an official, if the taxpayer information is taxpayer information of an individual who has made an application under theCanada Recovery Benefits Actor theCanada Worker Lockdown Benefit Act, solely for the purposes of the evaluation or formulation of policy for a program administered and enforced by
(A)the Minister of Employment and Social Development,
(B)the Minister of Labour, or
(C)the Canada Employment Insurance Commission,
(vii.9)to an official of a department or agency of the Government of Canada or of a provincial government (or to an individual who occupies a similar position in connection with an Aboriginal government) as to the name, Social Insurance Number, date of birth, address, telephone number, email address or occupation of an individual who has made an application under theCanada Recovery Benefits Actor theCanada Worker Lockdown Benefit Act, solely for the purposes of
(A)the administration and enforcement of employment benefits and supports and social assistance programs established by a department or agency of the Government of Canada, the government of a province or an Aboriginal government, or
(B)the evaluation or formulation of policy of a program established by a department or agency of the Government of Canada, the government of a province or an Aboriginal government,
(vii.10)to an official of a department or agency of a provincial government solely for the purposes of the administration and enforcement, or evaluation or formulation of policy, of a program that provides financial assistance in respect of rent or interest payments in the context of the coronavirus disease 2019 (COVID-19) pandemic,
(viii)to an official of the Department of Veterans Affairs solely for the purposes of the administration of theWar Veterans Allowance Act, theVeterans Well-being Actor Part XI of theCivilian War-related Benefits Act,
(ix)to an official of a department or agency of the Government of Canada or of a province as to the name, address, telephone number, occupation, size or type of business of a taxpayer, solely for the purpose of enabling that department or agency to obtain statistical data for research and analysis,
(x)to an official of the Canada Employment Insurance Commission or the Department of Employment and Social Development, solely for the purpose of the administration or enforcement of theEmployment Insurance Act, an employment program of the Government of Canada (including, for greater certainty, any activity relating to a program for temporary foreign workers for which the administration or enforcement is the responsibility of the Minister of Employment and Social Development under theImmigration and Refugee Protection Regulations) or the evaluation or formation of policy for that Act or program,
(x.1)to an official of the Department of Employment and Social Development solely for the purpose of the administration or enforcement of a program established under the authority of theDepartment of Employment and Social Development Actin respect of children who are deceased or missing as a result of an offence, or a probable offence, under theCriminal Code,
(xi)to an official of the Department of Agriculture and Agri-Food or of the government of a province solely for the purposes of the administration or enforcement of a program of the Government of Canada or of the province established under an agreement entered into under theFarm Income Protection Act,
(xii)to a member of the Canadian Cultural Property Export Review Board or an official of the Administrative Tribunals Support Service of Canada solely for the purposes of administering sections 32 to 33.2 of theCultural Property Export and Import Act,
(xiii)to an official solely for the purposes of setting off against any sum of money that may be due or payable by Her Majesty in right of Canada a debt due to
(A)Her Majesty in right of Canada, or
(B)Her Majesty in right of a province,
(xiv)to an official solely for the purposes of section 7.1 of theFederal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act,
(xv)to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under theProceeds of Crime (Money Laundering) and Terrorist Financing Act,
(xvi)to a person employed or engaged in the service of an office or agency, of the Government of Canada or of a province, whose mandate includes the provision of assistance (as defined in subsection 125.4(1) or 125.5(1)) in respect of film or video productions or film or video production services, solely for the purpose of the administration or enforcement of the program under which the assistance is offered,
(xvi.1)to a person employed or engaged in the service of an office or agency, of the Government of Canada or of a province, whose mandate includes the provision ofassistance(as defined in subsection 125.6(1)) in respect of qualified Canadian journalism organizations, solely for the purpose of the administration or enforcement of the program under which the assistance is offered,
(xvi.2)to a body referred to in paragraph (b) of the definitionqualified Canadian journalism organizationin subsection 248(1), solely for the purpose of determining eligibility for designation under that paragraph,
(xvii)to an official of the Canadian Radio-television and Telecommunications Commission, solely for the purpose of the administration or enforcement of a regulatory function of that Commission,
(xviii)to an official of the Canada Revenue Agency solely for the purpose of the collection of amounts owing to Her Majesty in right of Canada or of a province under theGovernment Employees Compensation Act, theCanada Labour Code, theMerchant Seamen Compensation Act, theCanada Student Loans Act, theCanada Student Financial Assistance Act, thePostal Services Continuation Act, 1997, theWage Earner Protection Program Act, theApprentice Loans Actor a law of a province governing the granting of financial assistance to students at the post-secondary school level,
(xix)to an official of the Canada Revenue Agency solely for the purpose of the collection of amounts owing to Her Majesty in right of Canada under the Canada Emergency Business Account program established by Export Development Canada in accordance with an authorization made under subsection 23(1) of theExport Development Act,
(xx)to an official of
(A)the Canada Revenue Agency solely for the purposes of the administration or enforcement of theDental Benefit Act, or
(B)the Department of Health solely for the purposes of the formulation or evaluation of policy for that Act,
(xxi)to an official of the Canada Revenue Agency solely for the purposes of the administration or enforcement of theRental Housing Benefit Act, or
(xxii)to a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, the Canada Mortgage and Housing Corporation, solely for the purposes of the formulation or evaluation of policy for theRental Housing Benefit Act;
(e)provide taxpayer information, or allow the inspection of or access to taxpayer information, as the case may be, under, and solely for the purposes of,
(i)subsection 36(2) or section 46 of theAccess to Information Act,
(ii)section 13 of theAuditor General Act,
(iii)section 92 of theCanada Pension Plan,
(iv)a warrant issued under subsection 21(3) of theCanadian Security Intelligence Service Act,
(v)an order made under subsection 462.48(3) of theCriminal Code,
(vi)section 26 of theCultural Property Export and Import Act,
(vii)section 79 of theFamily Orders and Agreements Enforcement Assistance Act,
(viii)paragraph 33.1(a) of theOld Age Security Act,
(ix)subsection 34(2) or section 45 of thePrivacy Act,
(x)section 24 of theStatistics Act,
(xi)section 9 of theTax Rebate Discounting Act,
(xii)a provision contained in a tax treaty with another country or in a listed international agreement, or
(xiii)an order made under theMutual Legal Assistance in Criminal Matters Actto gather or send information, for the purposes of an investigation or prosecution relating to an act or omission that, if it had occurred in Canada, would constitute an offence for which an order could be obtained under subsection 462.48(3) of theCriminal Code, in response to a request made pursuant to
(A)an administrative arrangement entered into under section 6 of theMutual Legal Assistance in Criminal Matters Act, or
(B)a bilateral agreement for mutual legal assistance in criminal matters to which Canada is a party;
(f)provide taxpayer information solely for the purposes of sections 23 to 25 of theFinancial Administration Act;
(f.1)provide taxpayer information to an official for the purposes of the administration and enforcement of theCharities Registration (Security Information) Act, and where an official has so received taxpayer information, the official may provide that information to another official as permitted by subsection (9.1);
(g)use taxpayer information to compile information in a form that does not directly or indirectly reveal the identity of the taxpayer to whom the information relates;
(h)use, or provide to any person, taxpayer information solely for a purpose relating to the supervision, evaluation or discipline of an authorized person by Her Majesty in right of Canada in respect of a period during which the authorized person was employed by or engaged by or on behalf of Her Majesty in right of Canada to assist in the administration or enforcement of this Act, theCanada Pension Plan, theUnemployment Insurance Actor theEmployment Insurance Act, to the extent that the information is relevant for the purpose;
(h.1)use, or provide to an official of a department or agency of the Government of Canada, taxpayer information solely for a purpose relating to the administration or enforcement of a program to provide a one-time payment to persons with disabilities for reasons related to the coronavirus disease 2019 (COVID-19), to the extent that the information is relevant for the purpose;
(i)provide access to records of taxpayer information to the Librarian and Archivist of Canada or a person acting on behalf of or under the direction of the Librarian and Archivist, solely for the purposes of section 12 of theLibrary and Archives of Canada Act, and transfer such records to the care and control of such persons solely for the purposes of section 13 of that Act;
(j)use taxpayer information relating to a taxpayer to provide information to the taxpayer;
(j.1)provide taxpayer information to an official or a designated person solely for the purpose of permitting the making of an adjustment to a social assistance payment made on the basis of a means, needs or income test if the purpose of the adjustment is to take into account
(i)the amount determined in respect of a person for C in subsection 122.61(1), as it read before July 2018, in respect of abase taxation year(as defined in section 122.6) before 2017, or
(ii)an amount determined in respect of a person under subsection 122.61(1) or (1.1) in respect of abase taxation year(as defined in section 122.6) after 2014;
(j.2)provide information obtained under section 122.62 to an official of the government of a province solely for the purposes of the administration or enforcement of a prescribed law of the province;
(k)provide, or allow inspection of or access to, taxpayer information to or by any person otherwise legally entitled to it under an Act of Parliament solely for the purposes for which that person is entitled to the information;
(l)subject to subsection (9.2), provide to a representative of a government entity the business number of, the name of (including any trade name or other name used by), and any contact information, corporate information and registration information in respect of, the holder of a business number (other than an excluded individual), if the information is provided solely for the purposes of the administration or enforcement of
(i)an Act of Parliament or of a legislature of a province, or
(ii)a by-law of a municipality in Canada or a law of an aboriginal government;
(m)provide taxpayer information to an official of the government of a province solely for use in the management or administration by that government of a program relating to payments under subsection 164(1.8);
(n)provide taxpayer information to any person, solely for the purposes of the administration or enforcement of a law of a province that provides for workers’ compensation benefits;
(o)provide taxpayer information to any person solely for the purpose of enabling the Chief Statistician, within the meaning assigned by section 2 of theStatistics Act, to provide to a statistical agency of a province data concerning business activities carried on in the province, where the information is used by the agency solely for research and analysis and the agency is authorized under the law of the province to collect the same or similar information on its own behalf in respect of such activities;
(p)provide taxpayer information to a police officer (within the meaning assigned by subsection 462.48(17) of theCriminal Code) solely for the purpose of investigating whether an offence has been committed under theCriminal Code, or the laying of an information or the preferring of an indictment, where
(i)such information can reasonably be regarded as being necessary for the purpose of ascertaining the circumstances in which an offence under theCriminal Codemay have been committed, or the identity of the person or persons who may have committed an offence, with respect to an official, or with respect to any person related to that official,
(ii)the official was or is engaged in the administration or enforcement of this Act, and
(iii)the offence can reasonably be considered to be related to that administration or enforcement;
(q)provide taxpayer information to an official of the government of a province solely for the use in the management or administration by that government of a program relating to earning supplementation or income support;
(r)provide taxpayer information to a person who has — under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance — entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract;
(s)provide taxpayer information, solely for the purpose of ensuring compliance with Part 1 of theProceeds of Crime (Money Laundering) and Terrorist Financing Act, to an official of the Financial Transactions and Reports Analysis Centre of Canada, if the information
(i)can reasonably be considered to be relevant to a determination of whether a reporting entity (as defined in section 244.1) has complied with a duty or obligation under Part XV.1, and
(ii)does not directly or indirectly reveal the identity of a client (as defined in section 244.1); or
(t)provide taxpayer information to an official solely for the purpose of enabling the Chief Actuary of the Office of the Superintendent of Financial Institutions to conduct actuarial reviews of pension plans established under theOld Age Security Actas required by thePublic Pensions Reporting Act.
Marginal note:Measures to prevent unauthorized use or disclosure
(4.1)The person who presides at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order such measures as are necessary to ensure that taxpayer information is not used or provided to any person for any purpose not relating to that proceeding, including
(a)holding a hearingin camera;
(b)banning the publication of the information;
(c)concealing the identity of the taxpayer to whom the information relates; and
(d)sealing the records of the proceeding.
Marginal note:Disclosure to taxpayer or on consent
(5)An official or other representative of a government entity may provide taxpayer information relating to a taxpayer
(a)to the taxpayer; and
(b)with the consent of the taxpayer, to any other person.
Marginal note:Appeal from order or direction
(6)An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official, other representative of a government entity or authorized person to give or produce evidence relating to any taxpayer information may, by notice served on all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to
(a)the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of the province, whether or not that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or
(b)the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of Canada.
Marginal note:Disposition of appeal
(7)The court to which an appeal is taken pursuant to subsection 241(6) may allow the appeal and quash the order or direction appealed from or dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts shall apply, with such modifications as the circumstances require, to an appeal instituted pursuant to that subsection.
Marginal note:Stay of order or direction
(8)An appeal instituted pursuant to subsection 241(6) shall stay the operation of the order or direction appealed from until judgment is pronounced.
Marginal note:Threats to security
(9)An official may provide to the head of a recipient Government of Canada institution listed in Schedule 3 to theSecurity of Canada Information Disclosure Act, or to an official designated for the purposes of that Act by the head of that recipient institution,
(a)publicly accessible charity information;
(b)taxpayer information, if there are reasonable grounds to suspect that the information would be relevant to
(i)an investigation of whether the activity of any person may constitute threats to the security of Canada, as defined in section 2 of theCanadian Security Intelligence Service Act, or
(ii)an investigation of whether any of the following offences may have been committed:
(A)a terrorism offence as defined in section 2 of theCriminal Code, and
(B)an offence under section 462.31 of theCriminal Code, if that investigation is related to a terrorism offence as defined in section 2 of that Act; and
(c)information setting out the reasonable grounds referred to in paragraph (b), to the extent that any such grounds rely on information referred to in paragraph (a) or (b).
Marginal note:Threats to security
(9.1)Information — other than designated donor information — provided to an official of the Canadian Security Intelligence Service or the Royal Canadian Mounted Police, as permitted by paragraph (4)(f.1), may be used by such an official, or communicated by such an official to another official of the Canadian Security Intelligence Service or the Royal Canadian Mounted Police for use by that other official, for the purpose of
(a)investigating whether an offence may have been committed, ascertaining the identity of a person or persons who may have committed an offence, or prosecuting an offence, which offence is
(i)described in Part II.1 of theCriminal Code, or
(ii)described in section 462.31 of theCriminal Code, if that investigation, ascertainment or prosecution is related to an investigation, ascertainment or prosecution in respect of an offence described in Part II.1 of that Act; or
(b)investigating whether the activities of any person may constitute threats to the security of Canada, as defined in section 2 of theCanadian Security Intelligence Service Act.
Marginal note:Restrictions on information sharing
(9.2)No information may be provided to a representative of a government entity under paragraph (4)(l) in connection with a program, activity or service provided or undertaken by the government entity unless the government entity uses the business number as an identifier in connection with the program, activity or service.
Marginal note:Public disclosure
(9.3)The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number (other than an excluded individual).
Marginal note:Public disclosure by representative of government entity
(9.4)A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number (other than an excluded individual), if
(a)a representative of the government entity was provided with that information pursuant to paragraph (4)(l); and
(b)the government entity uses the business number as an identifier in connection with the program, activity or service.
Marginal note:Serious offences
(9.5)An official may provide to a law enforcement officer of an appropriate police organization
(a)taxpayer information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be
(i)an offence under any of
(A)section 3 of theCorruption of Foreign Public Officials Act,
(B)sections 119 to 121, 123 to 125 and 426 of theCriminal Code,
(C)section 465 of theCriminal Codeas it relates to an offence described in clause (B), and
(D)sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of theCriminal Code,
(ii)a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of theCriminal Code, for which the maximum term of imprisonment is 10 years or more, or
(iii)an offence
(A)that is punishable by a minimum term of imprisonment,
(B)for which the maximum term of imprisonment is 14 years or life, or
(C)for which the maximum term of imprisonment is 10 years and that
(I)resulted in bodily harm,
(II)involved the import, export, trafficking or production of drugs, or
(III)involved the use of a weapon; and
(b)information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph.
Marginal note:Definitions
(10)In this section
aboriginal governmentmeans an aboriginal government as defined in subsection 2(1) of theFederal-Provincial Fiscal Arrangements Act; (gouvernement autochtone)
authorized personmeans a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Act, theCanada Pension Plan, theUnemployment Insurance Actor theEmployment Insurance Act; (personne autorisée)
business number[Repealed, 1998, c. 19, s. 236(9)]
contact information, in respect of a holder of a business number, means the name, address, telephone number, facsimile number and preferred language of communication of the holder, or similar information as specified by the Minister in respect of the holder, and includes such information in respect of one or more
(a)trustees of the holder, if the holder is a trust,
(b)members of the holder, if the holder is a partnership,
(c)officers of the holder, if the holder is a corporation, or
(d)officers or members of the holder, if the holder is not described by any of paragraphs (a) to (c); (coordonnées)
corporate information, in respect of a holder of a business number that is a corporation, means the name (including the number assigned by the incorporating authority), date of incorporation, jurisdiction of incorporation and any information on the dissolution, reorganization, amalgamation, winding-up or revival of the corporation; (renseignements d’entreprise)
court of appealhas the meaning assigned by the definitioncourt of appealin section 2 of theCriminal Code; (cour d’appel)
designated donor informationmeans information of a charity, or of a person who has at any time made an application for registration as a registered charity, that is directly attributable to a gift that has been made or proposed to be made to the charity or applicant and that is presented in any form that directly or indirectly reveals the identity of the donor or prospective donor, other than a donor or prospective donor who is not resident in Canada and is neither a citizen of Canada nor a person described in subsection 2(3); (renseignements désignés sur les donateurs)
designated personmeans any person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of,
(a)a municipality in Canada, or
(b)a public body performing a function of government in Canada,
or any person who was formerly so employed, who formerly occupied such a position or who was formerly so engaged; (personne déterminée)
designated taxpayer information[Repealed, 2015, c. 20, s. 6]
excluded individualmeans an individual who is a holder of a business number solely because the individual is required under this Act to deduct or withhold an amount from an amount paid or credited or deemed to be paid or credited; (particulier exclu)
government entitymeans
(a)a department or agency of the government of Canada or of a province,
(b)a municipality in Canada,
(c)an aboriginal government,
(d)a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is
(i)Her Majesty in right of Canada,
(ii)Her Majesty in right of a province,
(iii)a municipality in Canada, or
(iv)a corporation described in this paragraph, or
(e)a board or commission, established by Her Majesty in right of Canada or Her Majesty in right of a province, that performs an administrative or regulatory function of government, or by one or more municipalities in Canada, that performs an administrative or regulatory function of a municipality; (entité gouvernementale)
officialmeans any person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of,
(a)Her Majesty in right of Canada or a province, or
(b)an authority engaged in administering a law of a province similar to thePension Benefits Standards Act, 1985or thePooled Registered Pension Plans Act,
or any person who was formerly so employed, who formerly occupied such a position or who was formerly so engaged and, for the purposes of subsection 239(2.21), subsections 241(1) and 241(2), the portion of subsection 241(4) before paragraph (a), and subsections 241(5) and 241(6), includes a designated person; (fonctionnaire)
publicly accessible charity informationmeans taxpayer information that is
(a)described in subsection (3.2), or that would be described in that subsection if the words “that was at any time a registered charity” were read as “that has at any time made an application for registration as a registered charity”,
(b)information — other than designated donor information — submitted to the Minister with, or required to be contained in, any public information return filed or required to be filed under subsection 149.1(14), or
(c)information prepared from information referred to in paragraph (a) or (b); (renseignement d’organismes de bienfaisance accessible au public)
registration information, in respect of a holder of a business number, means
(a)any information pertaining to the legal form of the holder,
(b)the type of activities carried on or proposed to be carried on by the holder,
(c)each date on which
(i)the business number was issued to the holder,
(ii)the holder began activities,
(iii)the holder ceased or resumed activities, or
(iv)the business number assigned to the holder was changed, and
(d)the reasons for the cessation, resumption or change referred to in subparagraph (c)(iii) or (iv); (renseignements relatifs à l’inscription)
representativeof a government entity means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (1), (2), (5) and (6), a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged; (représentant)
taxpayer informationmeans information of any kind and in any form relating to one or more taxpayers that is
(a)obtained by or on behalf of the Minister for the purposes of this Act, or
(b)prepared from information referred to in paragraph (a),
but does not include information that does not directly or indirectly reveal the identity of the taxpayer to whom it relates and, for the purposes of applying subsections (2), (5) and (6) to a representative of a government entity that is not an official, taxpayer information includes only the information referred to in paragraph (4)(l). (renseignement confidentiel)
Marginal note:References to “this Act”
(11)The references in subsections (1), (3), (4) and (10) to “this Act” shall be read as references to “this Act or theFederal-Provincial Fiscal Arrangements Act”.
Marginal note:Officers, etc., of corporations
242Where a corporation commits an offence under this Act, any 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.
Marginal note:Power to decrease punishment
243Notwithstanding theCriminal Codeor any other statute or law in force on June 30, 1948, the court has, in any prosecution or proceeding under this Act, no power to impose less than the minimum fine or imprisonment fixed by this Act or to suspend sentence.
Marginal note:Information or complaint
244(1)An information or complaint under this Act may be laid or made by any officer of the Canada Revenue Agency, by a member of the Royal Canadian Mounted Police or by any person thereto authorized by the Minister and, where an information or complaint purports to have been laid or made under this Act, it shall be deemed to have been laid or made by a person thereto authorized by the Minister and shall not be called in question for lack of authority of the informant or complainant except by the Minister or by a person acting for the Minister or Her Majesty.
Marginal note:Two or more offences
(2)An information or complaint in respect of an offence under this Act may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences.
Marginal note:Venue
(3)An information or complaint in respect of an offence under this Act may be heard, tried or determined by any court, judge or justice if the accused is resident, carrying on business, found or apprehended or is in custody within the territorial jurisdiction of the court, judge or justice, as the case may be, although the matter of the information or complaint did not arise within that jurisdiction.
Marginal note:Limitation period
(4)An information or complaint under the provisions of theCriminal Coderelating to summary convictions, in respect of an offence under this Act, may be laid or made at any time within but not later than 8 years after the day on which the matter of the information or complaint arose.
Marginal note:Proof of service by mail
(5)Where, by this Act or a regulation, provision is made for sending by mail a request for information, notice or demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has knowledge of the facts in the particular case, that such a request, notice or demand was sent by registered letter on a named day to the person to whom it was addressed (indicating the address) and that the officer identifies as exhibits attached to the affidavit the post office certificate of registration of the letter or a true copy of the relevant portion thereof and a true copy of the request, notice or demand, shall, in the absence of proof to the contrary, be received as evidence of the sending and of the request, notice or demand.
Marginal note:Proof of personal service
(6)Where, by this Act or a regulation, provision is made for personal service of a request for information, notice or demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has knowledge of the facts in the particular case, that such a request, notice or demand was served personally on a named day on the person to whom it was directed and that the officer identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand, shall, in the absence of proof to the contrary, be received as evidence of the personal service and of the request, notice or demand.
Marginal note:Proof of electronic delivery
(6.1)If, by this Act or a regulation, provision is made for sending a notice to a person electronically, an affidavit of an officer of the Canada Revenue Agency sworn before a commissioner or other person authorized to take affidavits, shall, in the absence of proof to the contrary, be received as evidence of the sending and of the notice if the affidavit sets out that
(a)the officer has knowledge of the facts in the particular case;
(b)the notice was sent electronically to the person on a named day; and
(c)the officer identifies as exhibits attached to the affidavit copies of
(i)an electronic message confirming the notice has been sent to the person, and
(ii)the notice.
Marginal note:Proof of failure to comply
(7)Where, by this Act or a regulation, a person is required to make a return, statement, answer or certificate, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that after a careful examination and search of those records the officer has been unable to find in a given case that the return, statement, answer or certificate, as the case may be, has been made by that person, shall, in the absence of proof to the contrary, be received as evidence that in that case that person did not make the return, statement, answer or certificate, as the case may be.
Marginal note:Proof of time of compliance
(8)Where, by this Act or a regulation, a person is required to make a return, statement, answer or certificate, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that after careful examination of those records the officer has found that the return, statement, answer or certificate was filed or made on a particular day, shall, in the absence of proof to the contrary, be received as evidence that it was filed or made on that day and not prior thereto.
Marginal note:Proof of documents
(9)An affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that a document annexed to the affidavit is a document or true copy of a document, or a print-out of an electronic document, made by or on behalf of the Minister or a person exercising a power of the Minister or by or on behalf of a taxpayer, is evidence of the nature and contents of the document.
Marginal note:Proof of no appeal
(10)An affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Agency and that an examination of those records shows that a notice of assessment for a particular taxation year or a notice of determination was mailed or otherwise communicated to a taxpayer on a particular day under this Act and that, after careful examination and search of those records, the officer has been unable to find that a notice of objection or of appeal from the assessment or determination or a request under subsection 245(6), as the case may be, was received within the time allowed, shall, in the absence of proof to the contrary, be received as evidence of the statements contained in it.
Marginal note:Presumption
(11)Where evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Canada Revenue Agency, it is not necessary to prove the person’s signature or that the person is such an officer nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.
Marginal note:Judicial notice
(12)Judicial notice shall be taken of all orders or regulations made under this Act without those orders or regulations being specially pleaded or proven.
Marginal note:Proof of documents
(13)Every document purporting to have been executed under, or in the course of the administration or enforcement of, this Act over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner of Revenue or an officer authorized to exercise a power or perform a duty of the Minister under this Act is deemed to have been signed, made and issued by the Minister, the Deputy Minister, the Commissioner of Customs and Revenue, the Commissioner of Revenue or the officer unless it has been called in question by the Minister or by a person acting for the Minister or Her Majesty.
(13.1)[Repealed, 1994, c. 13, s. 10]
Marginal note:Mailing or sending date
(14)For the purposes of this Act, where any notice or notification described in subsection 149.1(6.3), 152(3.1), 165(3) or 166.1(5) or any notice of assessment or determination is mailed, or sent electronically, it shall be presumed to be mailed or sent, as the case may be, on the date of that notice or notification.
Marginal note:Date when electronic notice sent
(14.1)For the purposes of this Act, if a notice or other communication in respect of a person or partnership is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person or partnership and received by the person or partnership on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person or partnership to the Minister for the purposes of this subsection, informing the person or partnership that a notice or other communication requiring the person or partnership’s immediate attention is available in the person or partnership’s secure electronic account