Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Act current to 2016-11-21 and last amended on 2016-07-01. Previous Versions

Marginal note:Records re monetary contributions - Canada Elections Act
  •  (1) Every agent authorized under the Canada Elections Act to accept monetary contributions referred to in that Act shall keep records, sufficient to enable each monetary contribution within the meaning assigned by subsection 127(4.1) that they receive and the expenditures that they make to be verified, (including a duplicate of the receipt referred to in subsection 127(3) for each of those monetary contributions) at

    • (a) in the case of an agent other than an official agent of a candidate, the address recorded in the registry of political parties or of electoral district associations referred to in the Canada Elections Act; and

    • (b) in the case of an official agent of a candidate, the agent’s address set out in the nomination papers filed under that Act with the returning officer when the candidate was a prospective candidate or any other address that the Minister designates.

  • Marginal note:Information Return

    (2) Each agent to whom subsection (1) applies shall file with the Minister an information return in prescribed form and containing prescribed information. The return is to be filed within the period for the filing of a financial transactions return or an electoral campaign return, as the case may be, under the Canada Elections Act.

  • Marginal note:Application of subsections 230(3) to (8)

    (3) Subsections 230(3) to (8) apply, with any modifications that the circumstances require, in respect of the keeping of records by agents as required by subsection (1).

  • (4) and (5) [Repealed, 1994, c. 21, s. 106]

  • (6) and (7) [Repealed, 2003, c. 19, s. 74(1)]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 230.1;
  • 1994, c. 7, Sch. VIII, s. 133, c. 21, s. 106;
  • 2003, c. 19, s. 74;
  • 2014, c. 12, s. 149.
Marginal note:Definitions

 In sections 231.1 to 231.7,

authorized person

personne autorisée

authorized person means a person authorized by the Minister for the purposes of sections 231.1 to 231.5; (personne autorisée)

document

document

document includes money, a security and a record; (document)

dwelling-house

maison d’habitation

dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence and includes

  • (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway, and

  • (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence; (maison d’habitation)

judge

juge

judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court. (juge)

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 231;
  • 1998, c. 19, s. 228;
  • 2001, c. 17, s. 181.
Marginal note:Inspections
  •  (1) An authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Act,

    • (a) inspect, audit or examine the books and records of a taxpayer and any document of the taxpayer or of any other person that relates or may relate to the information that is or should be in the books or records of the taxpayer or to any amount payable by the taxpayer under this Act, and

    • (b) examine property in an inventory of a taxpayer and any property or process of, or matter relating to, the taxpayer or any other person, an examination of which may assist the authorized person in determining the accuracy of the inventory of the taxpayer or in ascertaining the information that is or should be in the books or records of the taxpayer or any amount payable by the taxpayer under this Act,

    and for those purposes the authorized person may

    • (c) subject to subsection 231.1(2), enter into any premises or place where any business is carried on, any property is kept, anything is done in connection with any business or any books or records are or should be kept, and

    • (d) require the owner or manager of the property or business and any other person on the premises or place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner or manager to attend at the premises or place with the authorized person.

  • Marginal note:Prior authorization

    (2) Where any premises or place referred to in paragraph 231.1(1)(c) is a dwelling-house, an authorized person may not enter that dwelling-house without the consent of the occupant except under the authority of a warrant under subsection 231.1(3).

  • Marginal note:Application

    (3) Where, on ex parte application by the Minister, a judge is satisfied by information on oath that

    • (a) there are reasonable grounds to believe that a dwelling-house is a premises or place referred to in paragraph 231.1(1)(c),

    • (b) entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, and

    • (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused,

    the judge may issue a warrant authorizing an authorized person to enter the dwelling-house subject to such conditions as are specified in the warrant but, where the judge is not satisfied that entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, the judge may

    • (d) order the occupant of the dwelling-house to provide to an authorized person reasonable access to any document or property that is or should be kept in the dwelling-house, and

    • (e) make such other order as is appropriate in the circumstances to carry out the purposes of this Act,

    to the extent that access was or may be expected to be refused and that the document or property is or may be expected to be kept in the dwelling-house.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 231.1;
  • 1994, c. 21, s. 107.
Marginal note:Requirement to provide documents or information
  •  (1) Notwithstanding any other provision of this Act, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of this Act (including the collection of any amount payable under this Act by any person), of a listed international agreement or, for greater certainty, of a tax treaty with another country, by notice served personally or by registered or certified mail, require that any person provide, within such reasonable time as is stipulated in the notice,

    • (a) any information or additional information, including a return of income or a supplementary return; or

    • (b) any document.

  • Marginal note:Unnamed persons

    (2) The Minister shall not impose on any person (in this section referred to as a “third party”) a requirement under subsection 231.2(1) to provide information or any document relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection 231.2(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 under subsection (1) 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.

    • (c) and (d) [Repealed, 1996, c. 21, s. 58(1)]

  • (4) to (6) [Repealed, 2013, c. 33, s. 21]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 231.2;
  • 1996, c. 21, s. 58;
  • 2000, c. 30, s. 176;
  • 2007, c. 35, s. 63;
  • 2013, c. 33, s. 21, c. 34, s. 353.
 
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