Records and Information
Marginal note:Keeping records
Marginal note:Minister may specify information
(2) The Minister may specify in writing the form a record is to take and any information that the record must contain.
Marginal note:Language and location of record
(3) Unless otherwise authorized by the Minister, a record shall be kept in Canada in English or French.
Marginal note:Electronic records
(4) Every person required under this Act to keep a record who does so electronically shall ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record.
Marginal note:Inadequate records
(5) If a person fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person shall keep the records specified by the Minister.
Marginal note:General period for retention
(6) Every person who is required to keep records shall retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed.
Marginal note:Objection or appeal
(7) If a person who is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under this Act, the person shall retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of.
Marginal note:Demand by Minister
(8) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally or by registered or certified mail, require any person required under this Act to keep records to retain those records for any period that is specified in the demand, and the person shall comply with the demand.
Marginal note:Permission for earlier disposal
(9) A person who is required under this Act to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister.
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
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
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.
Marginal note:Assessment of refund
40 (1) On receipt of an application made by a person for a refund under this Act, the Minister shall, without delay, consider the application and assess the amount of the refund, if any, payable to the person.
(2) The Minister may reassess or make an additional assessment of the amount of a refund despite any previous assessment of the amount of the refund.
(3) If on assessment under this section the Minister determines that a refund is payable to a person, the Minister shall pay the refund to the person.
(4) A refund shall not be paid until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under this Act, the Excise Act, 2001, the Excise Tax Act and the Income Tax Act.
(5) If a refund is paid to a person, the Minister shall pay interest at the prescribed rate to the person on the refund for the period beginning on the day that is 30 days after the day on which the application for the refund is filed with the Minister and ending on the day on which the refund is paid.
- 2002, c. 9, s. 5 “40”;
- 2006, c. 4, s. 104.
Marginal note:Notice of assessment
Marginal note:Payment of remainder
(2) If the Minister has assessed a person for an amount, any portion of that amount then remaining unpaid is payable to the Receiver General as of the date of the notice of assessment.
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