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Excise Act, 2001

Version of section 208 from 2013-06-26 to 2021-06-28:

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  • (4) to (6) [Repealed, 2013, c. 33, s. 53]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

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