A-6.002 - Tax Administration Act

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68. Where a corporation is guilty of an offence against a fiscal law or a regulation made under such law, any person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence, is a party to the offence and is liable to the sentence provided for the offence, whether or not the corporation has been prosecuted or convicted.
1972, c. 22, s. 68; 1991, c. 7, s. 4; 1991, c. 67, s. 593.
68. Where a corporation is guilty of an offence against a fiscal law or a regulation made by the Government under such law, any person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence, is deemed to have been a party to the offence and is liable to the sentence provided for the offence, whether or not the corporation has been prosecuted or convicted.
1972, c. 22, s. 68; 1991, c. 7, s. 4.
68. Where a corporation is guilty of an offence against a fiscal law or a regulation made by the Government under such law, any person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence, is deemed to have been a party to the offence and is liable to the penalty provided for the offence, whether or not the corporation has been prosecuted or convicted.
1972, c. 22, s. 68.