Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))
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Act current to 2024-11-26 and last amended on 2024-10-21. Previous Versions
Marginal note:Production of records
43 (1) The Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount owing under this Act by any person, by notice served personally or sent by registered or certified mail, require any person to provide any record at a place specified by the Minister and within any reasonable time that may be stipulated in the notice.
Marginal note:Compliance
(2) Any person who is required to provide any records, books, letters, accounts, invoices, statements or other documents or information under subsection (1) shall, notwithstanding any other law to the contrary but subject to subsection (3), do so as required.
Marginal note:Application of section 232 of the Income Tax Act
(3) The definitions lawyer and solicitor-client privilege in subsection 232(1) of the Income Tax Act, and subsection 232(2) of that Act, apply with respect to a requirement under subsection (1) as if the reference in subsection 232(2) to section 231.2 of that Act were a reference to this section.
- R.S., 1985, c. 1 (2nd Supp.), s. 43
- 2000, c. 30, s. 160
- 2001, c. 25, s. 35
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