Prohibition — false statements or information
107 It is prohibited to knowingly make a false or misleading statement or knowingly provide false or misleading information in connection with any matter under this Part, any of Parts 3 to 5 or section 335 to any inspection officer who is exercising their powers or performing their duties and functions under this Part.
Source
https://laws-lois.justice.gc.ca/eng/acts/C-15.1/section-107.htmlDocument officiel chez le régulateur. Citez toujours cette URL — et non la page de détail Vantage — dans les preuves de conformité.