53Failure to comply with requirement

53 Failure to comply with requirement

(1) A person who, after having been given notice under subsection 37(1): (a) fails to comply with the notice; or (b) when appearing at a hearing because of the notice fails: (i) to take an oath or make an affirmation; or (ii) to answer a question that is required by the Commissioner presiding at the hearing to be answered; is guilty of an offence.

Penalty: $3,000.

(1A) Subsection (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

(1B) Subsection (1) does not apply if the person has a reasonable excuse. (2) A person who, after having been given notice under subsection 37(1) requiring the person to appear at a hearing, fails to attend from day to day unless excused, or released from further attendance, by the Commissioner presiding at the hearing is guilty of an offence.

Penalty: $3,000.

(2A) Subsection (2) is an offence of strict liability. (2B) Subsection (2) does not apply if the person has a reasonable excuse.

Note: A defendant bears an evidential burden in relation to the matter in subsections (1B) and (2B) (see subsection 13.3(3) of the Criminal Code).

(3) It is a reasonable excuse for the purposes of subsection (1B) for a person to fail to answer a question, give information or produce a document that the answer, the information or the production of the document might tend to incriminate the person or make the person liable to forfeiture or a penalty.