Evidence of child or person ignorant of nature of oath

(1) Where a child or other person is tendered as a witness in a civil or criminal cause and in the opinion of the court that child or other person does not understand the nature of an oath, the evidence of that child or other person may be received without the oath being taken if, in the opinion of the court, the child or other person is possessed of sufficient intelligence to justify the reception of the evidence and understands the duty of speaking the truth. (2) The evidence of that child or other person, although not given on oath but otherwise taken in accordance with the provisions of the law, shall have the same effect as the evidence of a person duly given upon oath, however, no accused person in a criminal cause shall be liable to be convicted of any offence upon the unsworn evidence of a child or such other person unless that evidence is corroborated in some material particular implicating the accused (3) A child or other person whose unsworn evidence is received in accordance with sub-sections (1) and (2), who wilfully gives false evidence under such circumstances that, if the evidence had been given on oath, he would have been guilty of perjury shall, notwithstanding that the evidence has been given without oath, be guilty of an offence and be liable on summary conviction to a fine not exceeding two hundred and fifty dollars or to imprisonment for a term not exceeding six months.