Section 94

Failure to submit tax return or other document 

(1) A person commits an offence if the person without reasonable cause fails to submit a tax return or other document required under a tax law by the due date.

(2) If a person is convicted of an offence under subsection (1), the person, in addition to any sanction imposed on him or her, shall furnish the tax return or other document within the time that may be specified by the Court.

(3) This section shall apply if a tax law does not provide for an offence in relation to the submission of a document other than a tax return required to be submitted under that tax law.

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