Section 90 — Canada Pension Plan: Offence and punishment

Every person who knowingly makes a false or misleading statement in any application or declaration or makes any application or declaration that by reason of any non-disclosure of facts is false or misleading, or obtains any benefit payment by false pretences, being the payee thereof, negotiates or attempts to negotiate any cheque for a benefit to which he is not entitled, or knowingly fails to return any cheque or the amount of any benefit payment or any excess amount as required by section 66, is guilty of an offence punishable on summary conviction. Any proceedings under this Act in respect of an offence may be commenced at any time within, but not later than, five years after the Minister becomes aware of the subject-matter of the proceedings. No proceeding shall be commenced under this section or the Criminal Code for an act or omission if a penalty for that act or omission has been imposed under section 90.1.