Statute
Section 284 — Excise Tax Act: Failure to provide information
Text of the provision Official document
Every person who fails to provide any information or document when and as required under this Part or under a regulation made under this Part is, except where the Minister waives the penalty, liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.
Official source: laws-lois.justice.gc.ca
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