Income Tax Act

Marginal note: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 sent or served in accordance with subsection (3.1), 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:Notice

  (3.1) A notice referred to in subsection (2) 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 (2) electronically.

• Marginal note:Review of foreign information requirement

  (4) The person who is sent or served with a notice of a requirement under subsection (2) may, within 90 days after the notice is sent or served, 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:Unreasonableness

  (6) For the purposes of paragraph (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 who is sent or served with the notice of the requirement under subsection (2) if that person is related to the non-resident person.

• Marginal note:Time period 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 (4) and the day on which the application is finally disposed of 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 sent or served under subsection (2) and if the notice is not set aside by a judge pursuant to subsection (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.