Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2016-11-21 and last amended on 2016-06-23. Previous Versions

Records and Information

Marginal note:Keeping records — general
  •  (1) The following persons shall keep all records that are necessary to determine whether they have complied with this Act:

    • (a) every licensee or registrant;

    • (b) every person who is required under this Act to file a return;

    • (c) every person who makes an application for a refund that may be obtained under this Act; and

    • (d) every person who transports non-duty-paid packaged alcohol or a tobacco product that is not stamped.

  • Marginal note:Keeping records — tobacco growers and provincial tobacco marketing boards

    (2) Every tobacco grower and every body established under provincial law for the marketing of raw leaf tobacco grown in the province shall keep records that will enable the determination of the amount of raw leaf tobacco grown, received or disposed of by them.

  • Marginal note:Keeping records — tobacco manufacturing equipment

    (2.1) Every person who possesses tobacco manufacturing equipment (other than equipment that is designed for use by an individual manufacturing manufactured tobacco or cigars for their personal use as permitted under subsection 25(3) and that is not designed for commercial manufacturing) shall keep records that will enable the determination of the source, the type and the disposition of that equipment.

  • Marginal note:Keeping records — excise stamps

    (2.2) Every person who has been issued an excise stamp shall keep all records that are necessary to determine the receipt, retention, location, use or disposition of the stamp.

  • Marginal note:Minister may specify information

    (3) 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

    (4) Unless otherwise authorized by the Minister, a record shall be kept in Canada in English or French.

  • Marginal note:Electronic records

    (5) 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

    (6) 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:Period for retention

    (7) 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.

  • 2002, c. 22, s. 206;
  • 2008, c. 28, s. 59;
  • 2010, c. 12, s. 41.
Marginal note:Objection or appeal
  •  (1) 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

    (2) 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

    (3) A person who is required under this Act to keep records may dispose of them before the expiry of the period in respect of which they are required to be kept if written permission for their disposal is given by the Minister.

Marginal note:Electronic funds transfer

 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act.

  • 2014, c. 20, s. 74.
Marginal note:Requirement to provide records or information
  •  (1) Despite any other provision of this Act, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of a listed international agreement or of this Act, by notice served personally or by registered or certified mail, require any person to provide the Minister, within any reasonable time that is stipulated in the notice, with

    • (a) any information or additional information, including a return under this Act; or

    • (b) any record.

  • Marginal note:Unnamed persons

    (2) The Minister shall not impose on any person (in this section referred to as a “third party”) a requirement to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (3).

  • Marginal note:Judicial authorization

    (3) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement relating to an unnamed person or more than one unnamed person (in this section referred to as the “group”) if the judge is satisfied by information on oath that

    • (a) the person or group is ascertainable; and

    • (b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Act.

  • (4) to (6) [Repealed, 2013, c. 33, s. 53]

  • 2002, c. 22, s. 208;
  • 2007, c. 18, s. 116;
  • 2013, c. 33, s. 53.
Marginal note:Compliance order
  •  (1) On summary application by the Minister, a judge may, despite section 224, order a person to provide any access, assistance, information or record sought by the Minister under section 208 or 260 if the judge is satisfied that

    • (a) the person was required under section 208 or 260 to provide the access, assistance, information or record and did not do so; and

    • (b) in the case of information or a record, the information or record is not protected from disclosure by solicitor-client privilege.

  • Marginal note:Notice required

    (2) An application must not be heard before the end of five clear days from the time the notice of application is served on the person against whom the order is sought.

  • Marginal note:Judge may impose conditions

    (3) The judge making an order may impose any conditions in respect of the order that the judge considers appropriate.

  • Marginal note:Contempt of court

    (4) If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed.

  • Marginal note:Appeal

    (5) An order by a judge may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made.

  • Marginal note:Scope of solicitor-client privilege

    (6) For the purposes of paragraph (1)(b), an accounting record of a legal counsel and any invoice, voucher or cheque that relates to the record is deemed not to be protected from disclosure by solicitor-client privilege.

Meaning of foreign-based information or record

  •  (1) In this section, foreign-based information or record means any information or record that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act.

  • Marginal note:Requirement to provide foreign-based information

    (2) Despite any other provision of this Act, the Minister may, by notice served personally or by registered or certified mail, require a person resident in Canada or a non-resident person who carries on business in Canada to provide any foreign-based information or record.

  • Marginal note:Notice

    (3) 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 (8) to the person of the failure to provide the information or record being sought within the period set out in the notice.

  • Marginal note:Review of foreign information requirement

    (4) 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

    (5) 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; or

    • (c) set aside the requirement if satisfied that it is unreasonable.

  • Marginal note:Requirement not unreasonable

    (6) For the purposes of subsection (5), a requirement to provide information or a record shall not be considered to be unreasonable because the information or record is under the control of or available to a non-resident person that is not controlled by the person served with the notice of the requirement if that person is related to the non-resident person.

  • Marginal note:Time during consideration not to count

    (7) 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; and

    • (b) the period within which an assessment may be made under section 188 or 189.

  • Marginal note:Consequence of failure

    (8) If a person fails to comply substantially with a notice served under subsection (2) and the notice is not set aside under subsection (5), 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 foreign-based information or record described in that notice.

 
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