Offence and punishment
379 (1) Every person who contravenes any of the provisions of this Part or the regulations made under this Part is guilty of an offence and liable (a) on summary conviction, to a fine not exceeding $100,000 or to imprisonment for a term not exceeding one year, or to both; or (b) on conviction on indictment, to a fine not exceeding $1,000,000 or to imprisonment for a term not exceeding five years, or to both. (2) A person is not to be found guilty of an offence under subsection (1) if they establish that they exercised due diligence to prevent the commission of the offence. (3) If a corporation commits an offence under subsection (1), any officer or director, or agent or mandatary, of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted. (4) In any prosecution for an offence under subsection (1), it is sufficient proof of the offence to show that it was committed by an employee, or an agent or mandatary, of the accused, whether or not the employee, or agent or mandatary, is identified or has been prosecuted for the offence, unless the accused establishes that the offence was committed without the knowledge or consent of the accused and that the accused exercised due diligence to prevent its commission. (5) If an offence under subsection (1) is committed on more than one day, it is deemed to be a separate offence for each day on which the offence is committed or continued. (6) Proceedings by way of summary conviction in respect of an offence under subsection (1) may be instituted at any time within but not later than one year after the day on which the subject matter of the proceedings arose.
Source
https://laws-lois.justice.gc.ca/eng/acts/C-15.1/section-379.htmlCanonical document at the regulator. Always cite this URL — not the Vantage detail page — in compliance evidence.