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Excise Tax Act

Version of section 102 from 2003-01-01 to 2014-06-19:


Marginal note:Destroying records and making false entries

 Every person who

  • (a) destroys, alters or mutilates records or books of account kept in respect of any period pursuant to subsection 98(1) to evade paying a tax or otherwise to evade compliance with this Act or to assist any other person to evade paying a tax or otherwise to evade compliance with this Act, or

  • (b) makes, assents to or acquiesces in the making of, false or deceptive entries or omits, assents to or acquiesces in the omission, to enter a material particular in books or records of account required to be kept in respect of any period by subsection 98(1),

is guilty of an offence and liable on summary conviction to a fine of

  • (c) not less than the aggregate of one hundred dollars and an amount equal to double the amount of the taxes that should have been paid or collected or the amount of stamps that should have been affixed or cancelled, as the case may be, in respect of that period, and

  • (d) not more than the aggregate of one thousand dollars and an amount equal to double the amount of the taxes or stamps referred to in paragraph (c),

and in default of payment of the fine, to imprisonment for a term of not less than three months and not more than twelve months.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., c. E-13, s. 57

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