Offence and punishment — duty to assist and orders
112 (1) Every person who contravenes subsection 103(4) or fails to comply with an order under section 109 is guilty of an offence and is liable (a) on conviction on indictment, to a fine of not more than $1,000,000 or to imprisonment for a term of not more than five years or to both; or (b) on summary conviction, to a fine of not more than $100,000 or to imprisonment for a term of not more than one year or to both. (2) A person must not be found guilty of an offence for failing to comply with an order under section 109 unless the person was given written notice of the order in accordance with paragraph 109(3)(a). (3) Every person who contravenes section 106 is guilty of an offence punishable on summary conviction and is liable, for a first offence, to a fine of not more than $100,000 and, for any subsequent offence, to a fine of not more than $300,000. (4) Subsections 379(2) to (6) apply, with any modifications that the circumstances require, in respect of an offence under subsections (1) and (3). (5) Every person who contravenes section 107 is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $300,000. (6) Subsections 379(3) to (6) apply, with any modifications that the circumstances require, in respect of an offence under subsection (5).
Source
https://laws-lois.justice.gc.ca/eng/acts/C-15.1/section-112.htmlCanonical document at the regulator. Always cite this URL — not the Vantage detail page — in compliance evidence.