12. The Governor in Council may make regulations
(a) requiring a fee to be paid on the filing of a return or a return of a class of returns under section 5 or 7, or for any service performed or the use of any facility provided by the Commissioner, and prescribing the fee or the manner of determining it;
(b) respecting the submission of returns or other documents to the Commissioner under this Act, including those that may be submitted in an electronic or other form under section 7.2, the persons or classes of persons by whom they may be submitted in that form and the time at which they are deemed to be received by the Commissioner;
(c) respecting the entering or recording of any return or other document under section 7.3;
(c.1) designating, individually or by class, any position occupied by a public office holder as a position occupied by a designated public office holder for the purposes of paragraph (c) of the definition “designated public office holder” in subsection 2(1) if, in the opinion of the Governor in Council, doing so is necessary for the purposes of this Act;
(d) prescribing any matter or thing that by this Act is to be or may be prescribed; and
(e) generally for carrying out the purposes and provisions of this Act.
- R.S., 1985, c. 44 (4th Supp.), s. 12;
- 1995, c. 12, s. 7;
- 2003, c. 10, s. 12;
- 2006, c. 9, ss. 79, 81.
RECOVERY OF FEES
Marginal note:Recovery of fees
13. Any fee required by the regulations to be paid constitutes a debt due to Her Majesty in right of Canada and may be recovered in any court of competent jurisdiction.
- R.S., 1985, c. 44 (4th Supp.), s. 13;
- 1995, c. 12, s. 7.
OFFENCES AND PUNISHMENT
14. (1) Every individual who fails to file a return as required under subsection 5(1) or (3) or 7(1) or (4), or knowingly makes any false or misleading statement in any return or other document submitted to the Commissioner under this Act or in any response provided relative to information sent under subsection 9.1(1), whether in electronic or other form, is guilty of an offence and liable
(a) on summary conviction, to a fine not exceeding $50,000 or to imprisonment for a term not exceeding six months, or to both; and
(b) on proceedings by way of indictment, to a fine not exceeding $200,000 or to imprisonment for a term not exceeding two years, or to both.
Marginal note:Other contraventions
(2) Every individual who contravenes any provision of this Act — other than subsections 5(1) and (3), 7(1) and (4) and 10.3(1) — or the regulations is guilty of an offence and liable on summary conviction to a fine not exceeding $50,000.
(3) Proceedings by way of summary conviction in respect of an offence under this section may be instituted at any time within but not later than five years after the day on which the Commissioner became aware of the subject-matter of the proceedings but, in any case, not later than ten years after the day on which the subject-matter of the proceedings arose.
- R.S., 1985, c. 44 (4th Supp.), s. 14;
- 1995, c. 12, s. 7;
- 2006, c. 9, s. 80.
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