Marginal note:Inspections
88 (1) An authorized person may, at any reasonable time, for any purpose relating to the administration or enforcement of this Act, inspect, audit or examine any document that relates or may relate to the information that is or should be contained in the records or books of account or to the amount of any premium payable under this Act and, for those purposes, the authorized person may
(a) subject to subsection (2), enter any premises or place where any records or books of account are or should be kept; and
(b) require the owner, occupant or person in charge of 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, occupant or person in charge to attend at the premises or place with the authorized person.
Marginal note:Warrant required to enter dwelling-house
(2) If the premises or place is a dwelling-house, an authorized person may only enter with the consent of the occupant or under the authority of a warrant issued under subsection (3).
Marginal note:Warrant or order
(3) If, on ex parte application by the Minister, a judge is satisfied by information on oath that
(a) there are reasonable grounds for believing that a dwelling-house is a premises or place mentioned in subsection (1),
(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 refused or there are reasonable grounds for believing 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 may be specified in the warrant.
Marginal note:Order for access to documents, etc.
(4) If 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
(a) order the occupant of the dwelling-house to provide an authorized person with reasonable access to any document that is or should be kept in the dwelling-house, and
(b) make such other order as is appropriate in the circumstances to carry out the purposes of this Act,
to the extent that access has been or may be expected to be refused and that the document is or may be expected to be kept in the dwelling-house.
Marginal note:Requirement to provide documents and information
(5) Notwithstanding any other provision of this Act, but subject to subsection (6), the Minister may for any purpose relating to the administration or enforcement of this Part, by notice served personally or by confirmed delivery service, require that any person provide, within such reasonable time as is stated in the notice,
(a) any information or additional information, including any information return or supplementary return; or
(b) any document.
Marginal note:Unnamed persons
(6) The Minister shall not impose on any person, in this section referred to as a “third party”, a requirement under subsection (5) 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 (7).
Marginal note:Judicial authorization
(7) On ex parte application by the Minister, a judge may, subject to such conditions as the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (5) 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;
(b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Part;
(c) it is reasonable to expect, based on any grounds, including statistical or other information or past experience relating to the group or any other persons, that the person or any person in the group may have failed or may be likely to fail to provide information that is sought under the requirement or to otherwise comply with this Act; and
(d) the information or document is not otherwise more readily available.
Marginal note:Service of authorization
(8) If the authorization is granted, it shall be served together with the notice mentioned in subsection (5).
Marginal note:Review of authorization
(9) If the authorization is granted, a third party on whom it is served may, within 15 days after it is served, apply for a review of the authorization to the judge who granted it or, if the judge is unable to act, to another judge of the same court.
Marginal note:Powers on review
(10) On hearing the application, a judge may cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (7)(a) to (d) have been met and the judge may confirm or vary the authorization if satisfied that those conditions have been met.
Marginal note:Additional remedy
(11) If a person is found guilty of an offence under subsection 106(2) for failing to comply with a requirement under subsection (5), the court may make such order as it considers proper in order to enforce compliance with the requirement.
Marginal note:Copies as evidence
(12) If a document is inspected, audited, examined or provided in accordance with this section,
(a) the person by whom it is inspected, audited, or examined or to whom it is provided, or any officer of the Canada Customs and Revenue Agency, may make one or more copies, or have them made; and
(b) any document appearing to be certified by the Minister or an authorized person to be a copy made under this subsection is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.
Marginal note:Compliance
(13) No person shall hinder, molest or interfere with any person doing anything that the person is authorized to do by or under this section or prevent or attempt to prevent any person from doing any such thing and, notwithstanding any other Act or law, every person shall, unless the person is unable to do so, do everything required by or under this section.
- 1996, c. 23, s. 88
- 1999, c. 17, s. 135
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