Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Petroleum and Gas Revenue Tax Act (R.S.C., 1985, c. P-12)

Act current to 2022-07-13 and last amended on 2005-12-12. Previous Versions

PART IIIAdministration and Enforcement (continued)

Offences and Punishment (continued)

Marginal note:Officers, etc., of corporations

 Where a corporation commits an offence under this Act, every officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.

  • 1980-81-82-83, c. 68, s. 111

Special Provisions

Marginal note:Application of Income Tax Act provisions

 Section 244 of the Income Tax Act applies in respect of the administration and enforcement of this Act except that references therein to subsection 152(4) or Division J of Part I of that Act shall be read, respectively, as references to subsection 13(4) and sections 22 to 24 of this Act.

  • 1980-81-82-83, c. 68, s. 112

 [Repealed, R.S., 1985, c. 2 (2nd Supp.), s. 15]

 
Date modified: