I-3 - Taxation Act

Full text
1049.0.4. For the purposes of this chapter, any reference to a person’s participation includes
(a)  the fact of causing a subordinate to act or to omit information; and
(b)  the fact of knowing of, and not making a reasonable attempt to prevent, the participation of a subordinate in an act or an omission of information.
2001, c. 51, s. 202.