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In This Volume

  • 34.1 (1) A person commits an offence if the person wilfully makes a false certification under section 13.1(3).
  • (2) A person commits an offence if the person
  • (a) signs an electronic return using an electronic signature of another person, or
  • (b) permits an electronic signature of the person to be used by another person to sign an electronic return.

1999-35-11, effective December 12, 2003 (B.C. Reg. 471/2003); 2018-37-33, effective November 15, 2019 (B.C. Reg. 171/2019).