Evidential immunity for complying with particular requirements
222 Evidential immunity for complying with particular requirements
Subsection (2) applies if an individual—
gives or produces information or a document to an inspector under section 182(1); or
makes available for inspection by, or produces to, an inspector a document under section 211(1); or
certifies a copy of a document or an entry in a document under section 211(5).
Evidence of the information or document, and other evidence directly or indirectly derived from the information or document, is not admissible against the individual in any proceeding to the extent it tends to incriminate the individual, or expose the individual to a penalty, in the proceeding.
Subsection (2) does not apply to a proceeding about the false or misleading nature of the information or anything in the document or in which the false or misleading nature of the information or document is relevant evidence.
This Act’s bill:Explanatory memorandumSecond reading speech
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