|THE CHARGES AGAINST MR. LITTLE
Income Tax Act
Requirement to provide documents or information
231.2.(1) Notwithstanding any other provision of this Act, the Minister
may, subject to subsection (2), for any purpose related to the
administration or enforcement of this Act, including the collection of
any amount payable under this Act by any person, by notice served
personally or by registered or certified mail, require that any person
provide, within such reasonable time as is stipulated in the notice,
(a) any information or additional information, including a return of
income or a supplementary return;
OFFENCES AND PUNISHMENT
Offences and punishment
238.(1) Every person who has failed to file or make a return as and
when required by or under this Act or a regulation or who has failed to
comply with subsection 116(3), 127(3.1) or 127(3.2), 147.1(7) or
153(1), any of sections 230 to 232 or a regulation made under
subsection 147.1(18) or with an order made under subsection 238(2) is
guilty of an offence and, in addition to any penalty otherwise
provided, is liable on summary conviction to
(a) a fine of not less than $1,000 and not more than $25,000; or
(b) both the fine described in paragraph 238(1)(a) and imprisonment for
a term not exceeding 12 months.
S.C. 1970-71-72, c. 63, s. 1"238"; S.C. 1973-74, c. 51, s. 21; S.C.
1974-75-76, c. 71, s. 13; S.C. 1986, c. 6, s. 123; S.C. 1988, c. 55, s.
181; S.C. 1990, c. 35, s. 25.