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

Marginal note:Requirement to provide documents or information

• 231.2 (1) Notwithstanding any other provision of this Act, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of this Act (including the collection of any amount payable under this Act by any person), of a listed international agreement or, for greater certainty, of a tax treaty with another country, by notice sent or served in accordance with subsection (1.1), require that any person provide, within such reasonable time as is stipulated in the notice,

  • (a) any information or additional information, including a return of income or a supplementary return; or

  • (b) any document.

• Marginal note:Notice

  (1.1) A notice referred to in subsection (1) may be

  • (a) served personally;

  • (b) sent by registered or certified mail; or

  • (c) sent electronically to a bank or credit union that has provided written consent to receive notices under subsection (1) electronically.

• Marginal note:Unnamed persons

  (2) The Minister shall not impose on any person (in this section referred to as a “third party”) a requirement under subsection 231.2(1) 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 231.2(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 under subsection (1) relating to an unnamed person or more than one unnamed person (in this subsection 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.

  • (c) and (d) [Repealed, 1996, c. 21, s. 58(1)]

• (4) to (6) [Repealed, 2013, c. 33, s. 21]