A-6.002 - Tax Administration Act

Full text
78. The penal proceedings contemplated by any fiscal law shall be prescribed by five years from the date on which the offence was committed.
However, penal proceedings for an offence under section 62, 62.0.1 or 62.1 shall be prescribed eight years from the date on which the offence is committed.
1972, c. 22, s. 78; 1978, c. 25, s. 17; 1982, c. 38, s. 28; 1996, c. 31, s. 31; 1999, c. 65, s. 45; 2001, c. 52, s. 17.
78. The penal proceedings contemplated by any fiscal law shall be prescribed by five years from the date on which the offence was committed.
However, penal proceedings for an offence under section 62 or 62.1 shall be prescribed eight years from the date on which the offence is committed.
1972, c. 22, s. 78; 1978, c. 25, s. 17; 1982, c. 38, s. 28; 1996, c. 31, s. 31; 1999, c. 65, s. 45.
78. The penal proceedings contemplated by any fiscal law shall be prescribed by five years from the date on which the offence was committed.
However, penal proceedings for an offence under section 62 shall be prescribed eight years from the date on which the offence is committed.
1972, c. 22, s. 78; 1978, c. 25, s. 17; 1982, c. 38, s. 28; 1996, c. 31, s. 31.
78. The penal proceedings contemplated by any fiscal law shall be prescribed by five years from the date on which the offence was committed.
However, if the offender has committed an offence contemplated in section 62, penal proceedings may be brought against him more than five years after the commission of the offence, provided that they are brought less than one year after the date on which sufficient proof to warrant proceedings respecting the offence has come to the knowledge of the Minister or Deputy Minister; the certificate of the Minister or Deputy Minister as to the day on which such proof has come to his knowledge shall be conclusive proof.
1972, c. 22, s. 78; 1978, c. 25, s. 17; 1982, c. 38, s. 28.
78. The penal proceedings contemplated by any fiscal law shall be prescribed by five years from the date on which the offence was committed.
However, if the offender has knowingly made a false declaration or committed a fraud in filing a return or in supplying information contemplated by a fiscal law, penal proceedings may be brought against him more than five years after the commission of the offence, provided that they are brought less than one year after the date on which sufficient proof to warrant proceedings respecting the offence has come to the knowledge of the Minister or Deputy Minister; the certificate of the Minister or Deputy Minister as to the day on which such proof has come to his knowledge shall be primafacie proof of it.
1972, c. 22, s. 78; 1978, c. 25, s. 17.
78. The penal proceedings contemplated by any fiscal law shall be prescribed by five years from the date on which the offence was committed.
However, if the offender has knowingly made a false declaration or committed a fraud in filing a return or in supplying information contemplated by a fiscal law, penal proceedings may be brought against him more than five years after the commission of the offence, provided that they are brought less than one year after the date on which sufficient proof to warrant proceedings respecting the offence has come to the knowledge of the Minister; the certificate of the Minister as to the day on which such proof has come to his knowledge shall be primafacie proof of it.
1972, c. 22, s. 78.