14Self‑incrimination

14 Self‑incrimination

(1) For the purposes of subsection 13(1A), it is not a reasonable excuse for a person to refuse or fail to give information or evidence, or to produce documents, in accordance with a requirement under section 10, that the information, evidence or production of the documents might tend to incriminate the person or make the person liable to a penalty. (2) Subsection (3) applies if: (a) before giving information or evidence in accordance with such a requirement, a person claims that the information or evidence might tend to incriminate the person or make the person liable to a penalty; and (b) the information or evidence might in fact tend to incriminate the person or make the person liable to a penalty. (3) The information or evidence, as the case may be, is not admissible in evidence against the person in: (a) a criminal proceeding; or (b) a proceeding for the imposition of a penalty; other than a proceeding in respect of the falsity of the information or evidence, as the case may be.