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

Marginal note:Information gathering

• 231.1 (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 any document, including books and records, of a taxpayer or any other person that may be relevant in determining the obligations or entitlements of the taxpayer or any other person under this Act;

  • (b) examine any property or process of, or matter relating to, a taxpayer or any other person, an examination of which may assist the authorized person in determining the obligations or entitlements of the taxpayer or any other person under this Act;

  • (c) enter 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, except that, if the premises or place is a dwelling-house, the authorized person may enter the dwelling-house without the consent of the occupant only under the authority of a warrant under subsection (3);

  • (d) require a taxpayer or any other person to give the authorized person all reasonable assistance, to answer all proper questions relating to the administration or enforcement of this Act and

    • (i) to attend with the authorized person, at a place designated by the authorized person, or by video-conference or by another form of electronic communication, and to answer the questions orally, and

    • (ii) to answer the questions in writing, in any form specified by the authorized person; and

  • (e) require a taxpayer or any other person to give the authorized person all reasonable assistance with anything the authorized person is authorized to do under this Act.

• (2) [Repealed, 2022, c. 19, s. 54]

• 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.