15AProhibition of quotation of certificate

15A Prohibition of quotation of certificate

(1) Where, for the purpose, or for purposes including the purpose, of defeating the purposes of this Act, a registered person: (a) quotes any certificate; or (b) directly or indirectly, aids, abets, counsels or procures another person to quote any certificate; otherwise than in accordance with subsection 12(1), the Commissioner may, by notice in writing served on the registered person as prescribed, prohibit the person from quoting a certificate during the period specified in the notice. (2) The service on a person of a notice under subsection (1) does not prevent the service at any time of a further notice or further notices on that person under that subsection. (3) A registered person shall, within 7 days after service on him of a notice under subsection (1), surrender his certificate to the Commissioner.

Penalty: $500.

(4) The Commissioner shall cancel a certificate surrendered under subsection (3). (5) A person served with a notice or notices under subsection (1) may apply, in a form approved by the Commissioner, for the issue of a fresh certificate, and the Commissioner shall, if satisfied that the person: (a) has not ceased to be required to be registered; and (b) is no longer prohibited from quoting a certificate; issue a certificate accordingly. (6) A person shall not knowingly contravene a prohibition contained in a notice served under subsection (1).

Penalty: $2,000.

(7) Where: (a) a registered person quotes his certificate in relation to a transaction, act or operation in respect of goods; (b) after the person quotes his certificate and before the transaction, act or operation is completed, the person receives a notice under subsection (1); and (c) the person does not forthwith notify the other party or parties to the transaction, act or operation that he has received the notice; the person is guilty of an offence punishable, on conviction, by a fine not exceeding $2,000. (8) Where a person (in this subsection referred to as the convicted person) is convicted before a court of: (a) quoting a certificate in relation to a transaction, act or operation in respect of goods in contravention of a prohibition contained in a notice served under subsection (1); or (b) an offence against subsection (7) in relation to a transaction, act or operation in respect of goods; the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding double the amount of: (c) if sales tax was payable in respect of the transaction, act or operation—that tax; or (d) if no sales tax was so payable—the tax that would have been payable if a certificate had not been quoted in respect of the transaction, act or operation. (9) A person whose certificate is surrendered and cancelled under this section continues to be bound by the conditions subject to which the certificate was issued.