Thank you.
Mr. Chair, I would draw attention to the wording in section 40 of IRPA, which lays out the parameters around misrepresentation. In part, it reads that misrepresentation relates to the withholding of material facts that relate to a relevant matter “that induces or could induce an error in the administration of this Act”.
Simply forgetting to tick a box or transcribing numbers or letters in a different manner than would actually be the case would not be conducive to a material fact relevant to the case.