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ABPC decision
Her Majesty the Queen v. Alex Dean Olson, [1993] 1 CTC 393
The remaining counts charge that the accused, also in contravention of that same section of the Act and within the same time period, on various of the same individuals’ returns or T4 reports as applicable did unlawfully make, participate in, assent to or acquiesce in the making of a false statement by failing to report income. ...