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I-3 - Taxation Act

Section 1049.0.6
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1049.0.6. For the purposes of sections 1049.0.5 and 1049.0.5.1, a person (in this section referred to as the “advisor”) who acts on behalf of the other person referred to in either of those sections is not considered to have acted in circumstances amounting to culpable conduct in respect of the false statement referred to in either of those sections solely because the advisor relied, in good faith, on information provided to the advisor by or on behalf of the other person or, because of such reliance, failed to verify, correct or investigate the information.
2001, c. 51, s. 202; 2006, c. 37, s. 44; 2011, c. 1, s. 97.
1049.0.6. For the purposes of sections 1049.0.5 and 1049.0.5.1, a person, in this section referred to as the “advisor”, who acts on behalf of the other person is not considered to have acted in circumstances amounting to culpable conduct in respect of the false statement referred to in that section solely because the advisor relied, in good faith, on information provided to the advisor by or on behalf of the other person or, because of such reliance, failed to verify, correct or investigate the information.
2001, c. 51, s. 202; 2006, c. 37, s. 44.
1049.0.6. For the purposes of section 1049.0.5, a person, in this section referred to as the "advisor", who acts on behalf of the other person is not considered to have acted in circumstances amounting to culpable conduct in respect of the false statement referred to in that section solely because the advisor relied, in good faith, on information provided to the advisor by or on behalf of the other person or, because of such reliance, failed to verify, correct or investigate the information.
2001, c. 51, s. 202.
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