Failure to lodge a return by the due date

315(1)

Up to $5 000 for agent of political party

Up to $1 000 in any other case

Lodging an incomplete return

315(2)(a)

Up to $1 000

Failure to retain records for three years

315(2)(b) and 317

Up to $1 000

Including false and misleading information in a return

315(3) and (4)

Up to $10 000 for agent of political party

Up to $5 000 any other person

Providing false or misleading information for inclusion in a return

315(7)

$1 000

A person convicted of having failed to lodge a return, who continues not to lodge the return

315(8)

Up to $100 per day for each day the return is outstanding. The penalty accrues from the day following the day of the initial conviction.

Failure or refusal to comply with a notice relating to a compliance investigation

316(5) and (5A)

$1 000

Providing false or misleading information during a compliance investigation

316(6)

$1 000 or imprisonment for 6 months, or both

Discriminating against a donor

327(2)

$5 000 or imprisonment for 2 years or both for an individual

$20 000 for a body corporate