PART 5General Provisions Concerning Duty and Other Amounts Payable (continued)
Records and Information
Marginal note:Keeping records — general
(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 that transports a tobacco product or cannabis product that is not stamped or non-duty-paid packaged alcohol.
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 — cannabis licensee
(2.01) Every cannabis licensee shall keep records that will enable the determination of the amount of cannabis product produced, received, used, packaged, re-worked, sold or disposed of by the licensee.
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
- 2018, c. 12, s. 77
Marginal note:Objection or appeal
207 (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
- 2014, c. 20, s. 74
Marginal note:Requirement to provide records or information
208 (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
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
(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
209 (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
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.
(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.
Marginal note:Time period not to count
209.1 The following periods of time shall not be counted in the computation of the period of time within which an assessment of a person may be made under section 188 or 189:
(a) if the person is served a notice of a requirement under subsection 208(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and
(b) if an application is commenced by the Minister under subsection 209(1) to order the person to provide any access, assistance, information or record, the period of time between the day on which the person files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of.
- 2018, c. 27, s. 64
- Date modified: