This provision is substantially the same as s. 131(1) of the Employment Standards Act, 2000. It prohibits a person from making, keeping or producing false records or other documents required to be kept under the Employment Protection for Foreign Nationals Act, 2009; it also prohibits a person from "going along with" making, keeping or producing such documents.

The Program’s interpretation of s. 131(1) of the Employment Standards Act, 2000 can be applied to this provision with the necessary modifications. See ESA Part XXV, s. 131 for more information.