Marginal note:Requirement to provide information
38. (1) Despite any other provision of this Act, the Minister may, by a notice served personally or by registered or certified mail, require a person resident in Canada or a person who is not resident in Canada but who carries on business in Canada to provide any information or record.
(2) The notice shall set out
(a) a reasonable period of not less than 90 days for the provision of the information or record;
(b) a description of the information or record being sought; and
(c) the consequences under subsection (7) to the person of any failure to provide the information or record being sought within the period set out in the notice.
Marginal note:Review of information requirement
(3) The person on whom a notice of a requirement is served may, within 90 days after the service of the notice, apply to a judge for a review of the requirement.
Marginal note:Powers on review
(4) On hearing an application in respect of a requirement, a judge may
(a) confirm the requirement;
(b) vary the requirement if satisfied that it is appropriate in the circumstances to do so; or
(c) set aside the requirement if satisfied that it is unreasonable.
Marginal note:Requirement not unreasonable
(5) For the purposes of subsection (4), a requirement to provide information or a record shall not be considered to be unreasonable solely because the information or record is under the control of or available to a person who is not resident in Canada, if that person is related, for the purposes of the Income Tax Act, to the person served with the notice of the requirement.
Marginal note:Time during consideration not to count
(6) The period between the day on which an application for the review of a requirement is made and the day on which the review is decided shall not be counted in the computation of
(a) the period set out in the notice of the requirement; or
(b) the period within which an assessment may be made under section 42.
Marginal note:Consequence of failure
(7) If a person fails to comply substantially with a notice served under subsection (1) and the notice is not set aside under subsection (4), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act shall, on the motion of the Minister, prohibit the introduction by that person of any information or record described in that notice.
39. (1) The Minister may assess a person for any charge or other amount payable by the person under this Act and may, despite any previous assessment covering, in whole or in part, the same matter, vary the assessment, reassess the person assessed or make any additional assessments that the circumstances require.
Marginal note:Liability not affected
(2) The liability of a person to pay an amount under this Act is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.
Marginal note:Minister not bound
(3) The Minister is not bound by any return, application or information provided by or on behalf of any person and may make an assessment despite any return, application or information provided or not provided.
Marginal note:Refund on reassessment
(4) If a person has paid an amount assessed under this section in respect of a reporting period and the amount paid exceeds the amount determined on reassessment to have been payable by the person in respect of that reporting period, the Minister shall refund to the person the amount of the excess and, for the purpose of section 28, the refund is deemed to have been required to be paid on the day on which the amount was paid to the Minister.
Marginal note:Determination of refunds
(5) In making an assessment, the Minister may take into account any refund payable to the person being assessed under this Act. If the Minister does so, the person is deemed to have applied for the refund under this Act on the day the notice of assessment is sent.
- 2002, c. 9, s. 5 "39";
- 2010, c. 25, s. 100.
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