Prohibition on furnishing information: criminalizes furnishing or producing documents contrary to statutory confidentiality under income tax law. Amendment substitutes the penalty trigger in section 280(1) so that it applies where a person furnishes any information or produces any document in contravention of subsection (2) of section 138, replacing the previous reference to disclosures prohibited by section 137.
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Prohibition on furnishing information: criminalizes furnishing or producing documents contrary to statutory confidentiality under income tax law.
Amendment substitutes the penalty trigger in section 280(1) so that it applies where a person furnishes any information or produces any document in contravention of subsection (2) of section 138, replacing the previous reference to disclosures prohibited by section 137.
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