45Penalty for failure to furnish return etc.

45 Penalty for failure to furnish return etc.

(1) Where a taxpayer refuses or fails to furnish, when and as required under or pursuant to a relevant sales tax law to do so, a return, or any information, relating to goods, the taxpayer is liable to pay, by way of penalty, additional tax equal to double the amount of tax payable by the taxpayer in respect of the goods. (2) Where: (a) a taxpayer: (i) makes a statement to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the operation of a relevant sales tax law, that is false or misleading in a material particular; or (ii) omits from a statement made to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the operation of a relevant sales tax law, any matter or thing without which the statement is misleading in a material particular; and (b) the tax properly payable by the taxpayer exceeds the tax that would have been payable by the taxpayer if it were assessed or determined on the basis that the statement were not false or misleading, as the case may be; the taxpayer is liable to pay, by way of penalty, additional tax equal to double the amount of the excess. (3) Where, but for this subsection, an amount of additional tax, being an amount less than $20, is payable by a taxpayer under this section in respect of an act or omission, then, by force of this subsection, the amount of the additional tax shall be taken to be $20. (4) A reference in subsection (2) to a statement made to a taxation officer is a reference to a statement made to a taxation officer orally, in writing, in a data processing device or in any other form, and, without limiting the generality of the foregoing, includes a statement: (a) made in an application, certificate, notification, declaration, objection, return or other document made, given or furnished, or purporting to be made, given or furnished, under or pursuant to a relevant sales tax law; (b) made in answer to a question asked of a person under or pursuant to a relevant sales tax law; (c) made in any information furnished, or purporting to be furnished, under or pursuant to a relevant sales tax law; or (d) made in a document furnished to a taxation officer otherwise than under or pursuant to a relevant sales tax law; but does not include a statement made in a document produced pursuant to subsection 23(1). (5) A reference in subsection (2) to a statement made to a person other than a taxation officer for a purpose in connection with the operation of a relevant sales tax law is a reference to such a statement made orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes such a statement: (a) made in an application, certificate, declaration, notification or other document made, given or furnished to the person; (b) made in answer to a question asked by the person; or (c) made in any information furnished to the person. (6) In this section: