Strict liability offences — summary conviction 

(1) Every person is guilty of an offence who, being a third party, contravenes

(a) section 358.1 (failure to satisfy bank account requirements);

(b) subsection 359(1) (failure to file third-party expenses return) or 359(9) (failure to provide documents evidencing expenses on request);

(c) paragraph 359.1(b) (filing third-party expenses return that is substantially incomplete);

(d) subsection 361(3) (failure to provide corrected or revised return within specified period); or

(e) subsection 361.2(3) (failure to provide corrected or revised return within 30-day period or any extension of that period).

Offences requiring intent — dual procedure

(2) Every person is guilty of an offence who, being a third party,

(a) knowingly contravenes subsection 359(1) (failure to file third-party expenses return);

(b) contravenes paragraph 359.1(a) or knowingly contravenes paragraph 359.1(b) (filing third-party expenses return that contains false or misleading information or one that is incomplete);

(c) knowingly contravenes subsection 361(3) (failure to provide corrected or revised return within specified period); or

(d) knowingly contravenes subsection 361.2(3) (failure to provide corrected or revised return within 30-day period or any extension of that period).

2018, c. 31, s. 338