- (ii) the information or material omits any matter or thing without which the information or material is misleading in a material particular.
(4) A person who is guilty of an offence under subsection (3) shall be liable on conviction to a fine not exceeding $5,000.
(5) In proceedings for an offence under subsection (3) in relation to any information or material which is required by a notice under section 108 to be given, it is a defence to the charge for the accused to prove, on a balance of probabilities, that the accused took all reasonable steps, and exercised all due diligence, to ensure that—
- (a) the information or material was not false or misleading in a material particular; or
- (b) the information or material did not contain any omission which would have made the information or material misleading in a material particular.
(6) An offence under subsection (3) is a strict liability offence.
Offences by corporations
110.—(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of a corporation in relation to a particular conduct, evidence that—
- (a) an officer, employee or agent of the corporation engaged in that conduct within the scope of his or her actual or apparent authority; and
- (b) the officer, employee or agent had that state of mind, is evidence that the corporation had that state of mind.
(2) Where a corporation commits an offence under this Act, a person—
- (a) who is—
- (i) an officer of the corporation; or
- (ii) an individual involved in the management of the corporation and in a position to influence the conduct
