Statute
Section 330 — Excise Tax Act: Officers of corporations, etc.
Text of the provision Official document
Where a person other than an individual is guilty of an offence under this Part, every officer, director or agent of the person 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 liable on conviction to the punishment provided for the offence, whether the person has been prosecuted or convicted.
Official source: laws-lois.justice.gc.ca
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