A-6.002 - Tax Administration Act

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68.0.1. Every person who, by act or omission, aids another person to commit an offence against a fiscal law or a regulation made under such a law is a party to the offence and is liable to the sentence provided for the offence, whether or not the person who received the aid has been prosecuted or convicted.
1991, c. 7, s. 5; 1991, c. 67, s. 594.
68.0.1. Every person who, by act or omission, aids another person to commit an offence against a fiscal law or a regulation made under such a law is deemed to have been a party to the offence and is liable to the sentence provided for the offence, whether or not the person who received the aid had been prosecuted or convicted.
1991, c. 7, s. 5.