Statute
Section 242 — Income Tax Act: Officers, etc., of corporations
Text of the provision Official document
Where a corporation commits an offence under this Act, any 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.
Official source: laws-lois.justice.gc.ca
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