40  Self‑incrimination

• (1)

  An entity is not excused from giving information or producing a document or copy of a document under subsection 37(4) on the ground that the information or the production of the document or copy might tend to incriminate the entity or expose the entity to a penalty.

• (2)

  However, in the case of an individual:

  • (a)

    the information given or the document or copy produced; or

  • (b)

    giving the information or producing the document or copy; or

  • (c)

    any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document or copy;

  is not admissible in evidence against the individual:

  • (d)

    in criminal proceedings other than proceedings for an offence against section 137.1 or 137.2 of the Criminal Code that relates to this Act; or

  • (e)

    in civil proceedings other than proceedings for recovery of a penalty in relation to a contravention of subsection 37(4).