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; Section 246

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

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 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)

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 issued 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.