Provincial Choice Tax Framework Act (S.C. 2009, c. 32)
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Assented to 2009-12-15
38. (1) Section 278.1 of the Act is amended by adding the following after subsection (2):
Marginal note:Mandatory filing of return by electronic transmission
(2.1) If a person is, in respect of a reporting period of the person, a prescribed person or a person of a prescribed class, the person shall file its return for the reporting period by way of electronic filing in the manner specified by the Minister for the person.
(2) Subsection (1) applies in respect of any return for a reporting period that ends on or after July 1, 2010.
39. The Act is amended by adding the following after section 280.1:
Marginal note:Failure to file by electronic transmission
280.11 In addition to any other penalty under this Part, every person that fails to file a return under Division V for a reporting period as required by subsection 278.1(2.1) is liable to a penalty equal to an amount determined in prescribed manner.
40. Paragraph 281.1(2)(b) of the Act is replaced by the following:
(b) penalty payable by the person under section 280.1, 280.11 or 284.01 in respect of a return for the reporting period.
41. The Act is amended by adding the following after section 284:
Marginal note:Failure to provide information
284.01 Every person that fails to report an amount prescribed by regulation, or to provide information prescribed by regulation, as and when required in a return prescribed by regulation, or that misstates such an amount or such information in such a return, is liable to pay a penalty, in addition to any other penalty under this Part, equal to an amount determined in prescribed manner for each such failure or misstatement by the person.
42. Subsection 326(3) of the Act is replaced by the following:
Marginal note:Saving
(3) A person that is convicted under this section of failing to comply with a provision of this Part or a regulation made under this Part is not liable to pay a penalty imposed under any of sections 280.1, 280.11 and 283 to 284.01 or under a regulation made under this Part for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made.
43. Subsection 327(3) of the Act is replaced by the following:
Marginal note:Penalty on conviction
(3) A person that is convicted of an offence under this section is not liable to pay a penalty imposed under any of sections 280.1, 280.11 and 283 to 285.1 or under a regulation made under this Part for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made.
44. (1) Schedule VIII to the Act is replaced by the Schedule VIII set out in the schedule to this Act.
(2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2010.
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