PART 4General (continued)
Marginal note:Interest payable
34 (1) Interest is payable on any debt due to Her Majesty under subsection 8(2).
Marginal note:No interest payable
(2) No interest is payable on any debt due to Her Majesty under subsection 29(3), under section 38 and under any provision of this Act as a result of an erroneous payment or overpayment.
35 (1) A person commits a violation if they
(a) knowingly make, in relation to an application for a benefit under this Act, a representation that is false or misleading; or
(b) make an application for, and receive, a benefit under this Act knowing that they are not eligible to receive it.
(2) The Minister may impose a penalty on a person if the Minister is of the opinion that the person has committed a violation.
Marginal note:Amount of penalty
(3) The Minister may set the amount of the penalty for each violation at not more than 50% of the benefit that was or would have been paid as a result of committing the violation.
(4) The maximum amount of all penalties that may be imposed on a particular person under this section is $5,000.
Marginal note:For greater certainty
(5) For greater certainty, no penalty may be imposed on a person if they mistakenly believe that a representation is true or that they were eligible to receive the benefit, as the case may be.
Marginal note:Purpose of penalty
(6) The purpose of a penalty is to promote compliance with this Act and not to punish.
Marginal note:Limitation of imposition of penalties
36 A penalty must not be imposed under section 35 if
(a) a prosecution for the act that would constitute the violation has been instituted against the person; or
(b) more than three years have passed after the day on which that act occurred.
Marginal note:Rescission, etc., of penalty
37 The Minister may rescind the imposition of a penalty under section 35, or reduce the penalty, on the presentation of new facts or on being of the opinion that the penalty was imposed without knowledge of, or on the basis of a mistake as to, some material fact.
Marginal note:Recovery as debt due to Her Majesty
38 A penalty imposed under section 35 constitutes a debt due to Her Majesty and the debt is payable and may be recovered by the Minister as of the day on which the penalty is imposed.
39 (1) Every person commits an offence who
(a) for the purpose of obtaining a benefit for themselves under this Act, knowingly uses false identity information or another person’s identity information;
(b) with intent to steal all or a substantial part of another person’s benefit under this Act, counsels that person to apply for the benefit; or
(c) knowingly makes, in relation to one or more applications under this Act, three or more representations that are false or misleading, if the total amount of the benefits that were or would have been paid as a result of the applications is at least $5,000.
Marginal note:For greater certainty
(2) For greater certainty, a person does not commit an offence under paragraph (1)(a) in relation to false identity information if they mistakenly believe that the identity information is not false and does not commit an offence under paragraph (1)(c) if they mistakenly believe that the representations are true.
(3) No prosecution for an offence under this section may be instituted if a penalty for the act that would constitute the offence has been imposed under section 35.
(4) Every person who is guilty of an offence under subsection (1) is liable on summary conviction to a fine of not more than the sum of $5,000 plus an amount of not more than double the amount of the benefit that was or would have been paid as a result of committing the offence, to imprisonment for a term of not more than six months, or to both.
Marginal note:Definition of identity information
(5) In paragraph (1)(a), identity information has the same meaning as in section 402.1 of the Criminal Code.
Marginal note:Designation — investigators
40 (1) The Minister may designate as an investigator any person or class of persons for the purpose of enforcing section 39.
(2) The Minister may authorize the Commissioner, as defined in section 2 of the Canada Revenue Agency Act, to designate as an investigator any employee or class of employees of the Agency, as defined in that section 2, for the purpose of enforcing section 39.
Marginal note:Limitation period
(3) Proceedings in respect of an offence under this Act may be instituted at any time within, but not later than, five years after the day on which the Minister became aware of the subject matter of the prosecution.
Marginal note:Consolidated Revenue Fund
41 All money required to do anything in relation to this Act, including all money required by the Minister to administer and enforce this Act or by the Agency, as defined in section 2 of the Canada Revenue Agency Act, to administer and enforce this Act on behalf of the Minister, may, until March 31, 2026, be paid out of the Consolidated Revenue Fund.
- 2020, c. 12, s. 2 “41”
- 2021, c. 26, s. 18
PART 5Consequential Amendments
R.S., c. 1 (5th Supp.)Income Tax Act
C.R.C., c. 945Income Tax Regulations
- Date modified: