§ CEA s. 496.1Strict liability offences — summary conviction

(1) Every person is guilty of an offence who, being a third party, contravenes (a) section 358.1 (failure to satisfy bank account requirements); (b) subsection 359(1) (failure to file third-party expenses return) or 359(9) (failure to provide documents evidencing expenses on request); (c) paragraph 359.1(b) (filing third-party expenses return that is substantially incomplete); (d) subsection 361(3) (failure to provide corrected or revised return within specified period); or (e) subsection 361.2(3) (failure to provide corrected or revised return within 30-day period or any extension of that period). Offences requiring intent — dual procedure (2) Every person is guilty of an offence who, being a third party, (a) knowingly contravenes subsection 359(1) (failure to file third-party expenses return); (b) contravenes paragraph 359.1(a) or knowingly contravenes paragraph 359.1(b) (filing third-party expenses return that contains false or misleading information or one that is incomplete); (c) knowingly contravenes subsection 361(3) (failure to provide corrected or revised return within specified period); or (d) knowingly contravenes subsection 361.2(3) (failure to provide corrected or revised return within 30-day period or any extension of that period).