Sales Tax (Old Law) Regulations
17Purported quotation of certificate
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17 Purported quotation of certificate
(1) A person shall not, in respect of the purchase or lease of goods, or the entry for home consumption of imported goods in respect of which he is not required by an Act under which these Regulations are made or by these Regulations to quote his certificate, represent, or authorize, permit, suffer, procure, be a party or privy to, or be directly or indirectly concerned in, a representation, by any statement whether oral or in writing (not being a statement in accordance with Form C), that his certificate is being quoted in respect of that purchase, lease or entry.
(2) A prosecution in respect of an offence against the last preceding subregulation may be commenced at any time within a period of five years after the commission of the offence.