Provincial Sales Tax Act, Part 13 - Offences and Penalties

Section 230 – Offences And Penalties

PST - SEC.230/Int.

References:

Act: Section 1 "director"; Section 177; Section 194; Section 228 "confidential information"; Section 230.1; Section 246

Interpretation (Issued: 2013/12; Revised: 2016/01; 2023/10)

Effective May 11, 2023, Bill 10, Budget Measures Implementation Act, 2023, repealed the confidentiality offence provision in subsection 230(1) of the Act and replaced it with the standalone section 230.1, offences in relation to confidential information.

Effective March 25, 2015, Bill 13, Finance Statutes Amendment Act, 2015 amends section 230 by adding a new subsection (6). The new subsection clarifies that a penalty under section 230 is in addition to any other penalty.

Effective April 1, 2013, Bill 54, Provincial Sales Tax Act, 2012 as amended by Bill 2, Provincial Sales Tax Transitional Provisions and Amendments Act, 2013 provides under section 230 the contraventions and other actions that constitute an offence under the Act, and the penalties for those offences.

Section 230.1 - Offences In Relation To Confidential Information

PST - Sec.230.1/Int.

References:

Act: Section 221; Section 228 “authorized person”, “confidential information”, “official”

Interpretation (Issued: 2023/10)

Effective May 11, 2023, the Budget Measures Implementation Act, 2023 amended the Act as part of standardizing confidentiality provisions across tax and revenue statutes, including adding specific offences related to confidential information.

Paragraph 230.1(1)(a) establishes that if a person contravenes section 228(2) it is an offence. Section 228(2) sets out that officials must not knowingly make certain disclosures or use information in certain ways, except as authorized by section 228, or, in relation to liens, section 221(10).

Paragraph 230.1(1)(b) establishes that if a person contravenes section 228(8) it is an offence. Section 228(8) establishes that a person must not violate an order related to the confidentiality of information at a legal proceeding concerning the supervision, evaluation or discipline of an authorized person.

Subsection 230.1(2) establishes that it is an offence if a person has been provided with confidential information for one of the following purposes: 228(5)(a) to (e), (i), (j) or (l), and then, for a purpose other than that for which it was provided:

• Uses the information
• Provides the information to any person
• Allows the information to be provided to any person, or
• Allows any person to access the information

Under subsection 230.1(3), the penalty for committing an offence under subsection 230.1(1) or 230.1(2) is a fine of up to $5,000, imprisonment for up to 12 months, or both.

Section 231 – Onus Of Proof

PST - SEC.231/Int.

Interpretation (Issued: 2013/12)

Effective April 1, 2013, Bill 54, Provincial Sales Tax Act, 2012 provides under section 231 that in a prosecution for failure to collect, remit or pay an amount under the Act, the onus is on the accused to prove that the accused collected the amount or remitted or paid the amount to the government.

Section 232 – Evidence

PST - SEC.232/Int.

References:

Act: Section 1 "assessment", "collector’s return", "tax"; Section 168

Interpretation (Issued: 2013/12; Revised: 2023/08)

Effective October 31, 2019, Bill 35, Miscellaneous Statutes Amendment Act (No.2), 2019, provides under section 232 consistent terminology to clarify that the general rules for giving documents apply by replacing “issued” with “given”.  

Effective April 1, 2013, Bill 54, Provincial Sales Tax Act, 2012 provides under section 232 that in a prosecution under the Act,

(a) evidence that a person applied to be registered under section 168 [registration] is evidence that the person is registered for the purposes of the Act,

(b) evidence that a person is described as a partnership on an application form submitted under section 168 is evidence that the persons named on the form as partners in the partnership are partners in the partnership,

(c) evidence that a person filed a collector's return is evidence that the person collected tax, and

(d) a notice of assessment given under the Act is evidence that the amount stated in the notice of assessment is due and owing.

Section 233 – Offence By Corporation

PST - SEC.233/Int.

References:

Act: Section 1 "board member"; Section 209

Interpretation (Issued: 2013/12)

Effective April 1, 2013, Bill 54, Provincial Sales Tax Act, 2012 provides under section 233 that if a corporation commits an offence under the Act, an employee, officer, board member or agent of the corporation who authorized, permitted or acquiesced in the offence also commits that offence, whether or not the corporation is prosecuted or convicted.

Section 234 – Time Limit On Prosecution

PST - SEC.234/Int.

Interpretation (Issued: 2013/12)

Effective April 1, 2013, Bill 54, Provincial Sales Tax Act, 2012 provides under section 234 that no prosecution for an offence under the Act or the regulations may be instituted more than 6 years after the day the alleged offence was committed.

Section 235 – Section 5 Of Offence Act

PST - SEC.235/Int.

Interpretation (Issued: 2013/12)

Effective April 1, 2013, Bill 54, Provincial Sales Tax Act, 2012 provides under section 235 that section 5 [general offence] of the Offence Act does not apply to the Act or the regulations.