Corporations Returns Act (R.S.C., 1985, c. C-43)

Act current to 2013-04-29

Marginal note:Non-compliance with subsection 8(3) demand

10. Every person who fails to comply with any demand made to that person under subsection 8(3) is guilty of an offence and liable on summary conviction to the punishment provided by subsection 9(2) for an offence under section 9, whether or not the corporation or any other person has been prosecuted or convicted therefor.

  • R.S., c. C-31, s. 8;
  • 1970-71-72, c. 15, s. 39.

PART II

[Repealed, 1998, c. 26, s. 65]

PART III

GENERAL

Marginal note:Information available for inspection

16. The information contained in any return filed by a corporation pursuant to section 4 shall be made available to the Minister of Industry and that information shall be made available by the Minister of Industry for inspection by any person, on application at any reasonable time and on payment of such fee, not exceeding one dollar in respect of any one corporation, as may be prescribed.

  • R.S., 1985, c. C-43, s. 16;
  • 1992, c. 1, s. 145(F);
  • 1995, c. 1, s. 62;
  • 1998, c. 26, s. 66.
Marginal note:Definitions

17. In sections 18 to 20,

“authorized person”

« personne autorisée »

“authorized person” means any person engaged or employed, or formerly engaged or employed, by or on behalf of Her Majesty for any purpose relating to the administration or enforcement of this Act;

“official”

« fonctionnaire »

“official” means any person employed in, or occupying a position of responsibility in, the service of Her Majesty and includes any person formerly so employed or formerly occupying such a position.

  • R.S., c. C-31, s. 15.
Marginal note:Privileged information; prohibition against communication

  • 18. (1) Except as provided in section 19, all information contained in a return filed by a corporation pursuant to section 5 or 6 is privileged and no official or authorized person shall knowingly

    • (a) communicate or allow to be communicated to any person any such information (in this section and section 19 referred to as "privileged information") obtained under this Act; or

    • (b) allow any person to inspect or have access to any statement or other writing containing any privileged information obtained under this Act.

  • Marginal note:Information privileged in connection with legal proceedings

    (2) Notwithstanding any other Act or law, no official or authorized person shall be required, in connection with any legal proceedings,

    • (a) to give evidence relating to any privileged information obtained under this Act; or

    • (b) to produce any statement or other writing containing any privileged information obtained under this Act.

  • R.S., 1985, c. C-43, s. 18;
  • 1998, c. 26, s. 67.