(1) A person who aids, abets, counsels or procures the commission of an offence against this Act or the regulations by another person is taken to have committed that offence and is punishable accordingly.
(2) For the person to be found guilty--(a) the person's conduct must have in fact aided, abetted, counselled or procured the commission of the offence by the other person, and(b) the offence must have been committed by the other person.
(3) A person cannot be found guilty of aiding, abetting, counselling or procuring the commission of an offence if, before the offence was committed, the person--(a) terminated his or her involvement, and(b) took all reasonable steps to prevent the commission of the offence.
(4) A person may be found guilty of aiding, abetting, counselling or procuring the commission of an offence even if the principal offender has not been proceeded against or convicted for the offence.