Marginal note:Inspection of premises
98 (1) Any person designated in writing by the Minister for the purpose may, at any reasonable time, enter any premises where the person believes on reasonable grounds that there are any records, books of account, accounts, vouchers or other documents relating to amounts payable under section 93 and
(a) examine anything on the premises and copy or take away for further examination or copying any record, book of account, account, voucher or other document that they believe, on reasonable grounds, contains any information relevant to the enforcement of this Part; and
(b) require the owner, occupier or person in charge of the premises to give the person all reasonable assistance in connection with the examination under paragraph (a) and to answer all proper questions relating to the examination and, for that purpose, require the owner, occupier or person in charge of the premises to attend at those premises with the person.
Marginal note:Warrant to enter living quarters
(2) Living quarters may not be entered under subsection (1) unless they are entered with the consent of the occupant or under the authority of a warrant issued under subsection (3).
Marginal note:Authority to issue warrant
(3) On ex parte application, a justice, within the meaning of section 2 of the Criminal Code, may issue a warrant authorizing a person designated under subsection (1) to enter living quarters, subject to any conditions that may be specified in the warrant, if the justice is satisfied by information on oath that entry to the living quarters
(a) is necessary for the purpose of subsection (1); and
(b) has been refused or there are reasonable grounds to believe that it will be refused.
Marginal note:Certificate of designation
(4) Persons designated by the Minister under subsection (1) shall be furnished with a certificate of their designation and, on entering any premises referred to in that subsection, shall produce the certificate on request to the owner, occupier or person in charge of the premises.
Marginal note:Report to Minister
(5) On the conclusion of an examination under this section, the person conducting the examination shall transmit a full report of their findings to the Minister.
Marginal note:Return of original or copy of documents
(6) The original or a copy of any record, book of account, account, voucher or other document taken away under paragraph (1)(a) shall be returned to the person from whose custody it was taken within 21 days after it was taken or within any longer period that is directed by a judge of a superior court for cause or agreed to by a person who is entitled to its return.
Marginal note:Notice of application for extension of time
(7) An application to a judge mentioned in subsection (6) for a direction under that subsection may only be made on notice to the person from whose custody the record, book of account, account, voucher or other document was taken.
Marginal note:Copies of documents
(8) A document purporting to be certified by the Minister to be a copy of a record, book of account, account, voucher or other document made under paragraph (1)(a) is admissible in evidence in any prosecution for an offence under this Part and is, in the absence of evidence to the contrary, proof of its contents.
Marginal note:Obstruction, false statements
(9) No person shall obstruct or hinder anyone engaged in carrying out their duties and functions under this section, or knowingly make a false or misleading statement, either orally or in writing, to any person so engaged.
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