Eric is a CERTIFIED FINANCIAL PLANNER professional however, he is of dubious character. He advised one of his clients, Sheila, to overstate her childcare expenses and told her that it was not a major issue considering she did not have to provide receipts when filing her return and that the Canada Revenue Agency rarely checks on these types of expenses. Sheila followed his advice and as a result she reduced her tax owing by $1,200. What statement is FALSE? a) Sheila has committed tax evasion. b) Eric may face a criminal penalty. c) Eric may face a penalty of at least $1,000. d) Sheila could face both civil and criminal penalties