Excise Act, 2001

Marginal note:Meaning of foreign-based information or record

• 210 (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 period 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 application is finally disposed of 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.