Misrepresentation in tax matters by a third party

We will charge a penalty if a person:

• counsels or assists another person in filing a false return; or
• knowingly allows a taxpayer to submit false tax information.

Reference
Section 163.2 of the Income Tax Act

Forms and publications

• T2 Corporation – Income Tax Guide (T4012)
• IC 01-1, Third-Party Civil Penalties

Date modified:

2015-12-15