Marginal note:Electronic funds transfer
- 2014, c. 20, s. 90.
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.
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