Income Tax Act

Definition of foreign-based information or document

• 231.6 (1) For the purposes of this section, foreign-based information or document means any information or document that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act, including the collection of any amount payable under this Act by any person.

• Marginal note:Requirement to provide foreign-based information

  (2) Notwithstanding any other provision of this Act, the Minister may, by notice served personally or by registered or certified mail, require that a person resident in Canada or a non-resident person carrying on business in Canada provide any foreign-based information or document.

• Marginal note:Notice

  (3) The notice referred to in subsection 231.6(2) shall set out

  • (a) a reasonable period of time of not less than 90 days for the production of the information or document;

  • (b) a description of the information or document being sought; and

  • (c) the consequences under subsection 231.6(8) to the person of the failure to provide the information or documents being sought within the period of time set out in the notice.

• Marginal note:Review of foreign information requirement

  (4) The person on whom a notice of a requirement is served under subsection 231.6(2) 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 under subsection 231.6(4) in respect of a requirement, a judge may

  • (a) confirm the requirement;

  • (b) vary the requirement as the judge considers appropriate in the circumstances; or

  • (c) set aside the requirement if the judge is satisfied that the requirement is unreasonable.

• Marginal note:Idem

  (6) For the purposes of paragraph 231.6(5)(c), the requirement to provide the information or document shall not be considered to be unreasonable because the information or document 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 under subsection 231.6(2) if that person is related to the non-resident person.

• Marginal note:Time during consideration not to count

  (7) The period of time between the day on which an application for review of a requirement is made pursuant to subsection 231.6(4) and the day on which the review is decided shall not be counted in the computation of

  • (a) the period of time set out in the notice of the requirement; and

  • (b) the period of time within which an assessment may be made pursuant to subsection 152(4).

• Marginal note:Consequence of failure

  (8) If a person fails to comply substantially with a notice served under subsection 231.6(2) and if the notice is not set aside by a judge pursuant to subsection 231.6(5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act shall, on motion of the Minister, prohibit the introduction by that person of any foreign-based information or document covered by that notice.