In a prosecution under this Act of a person for making a statement, or issuing or presenting a document, that is false or misleading in a material particular it is a defence if the person did not know and had no reason to suspect that the statement or document was false or misleading, as the case may be.
Note: The defendant bears an evidential burden in relation to the
matter in this section. See subsection 13.3(3) of the Criminal Code .