All the amendments that were proposed don't contemplate a penalty on promoters or advisers, so there would just be a penalty on the person who has engaged in the tax planning.
On April 25th, 2023. See this statement in context.
On April 25th, 2023. See this statement in context.
Director General, Legislation, Tax Legislation Division, Tax Policy Branch, Department of Finance
All the amendments that were proposed don't contemplate a penalty on promoters or advisers, so there would just be a penalty on the person who has engaged in the tax planning.
See context to find out what was said next.