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Excise Tax Act (R.S.C., 1985, c. E-15)

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Act current to 2019-06-20 and last amended on 2019-06-17. Previous Versions

PART IXGoods and Services Tax (continued)

DIVISION VIIIAdministration and Enforcement (continued)

SUBDIVISION CGeneral (continued)

Marginal note:Time period not to count

 The following periods of time shall not be counted in the computation of the period of time within which an assessment of a person may be made under section 296 or 297:

  • (a) if the person is served a notice of a requirement under subsection 289(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and

  • (b) if an application is commenced by the Minister under subsection 289.1(1) to order the person to provide any access, assistance, information or document, the period of time between the day on which the person files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2018, c. 27, s. 50

Marginal note:Search warrant

  •  (1) A judge may, on ex parte application by the Minister, issue a warrant authorizing any person named therein to enter and search any building, receptacle or place for any document or thing that may afford evidence of the commission of an offence under this Part and to seize the document or thing and, as soon as is practicable, bring it before, or make a report in respect thereof to, the judge or, where that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.

  • Marginal note:Evidence on oath

    (2) An application under subsection (1) shall be supported by information on oath establishing the facts on which the application is based.

  • Marginal note:Issue of warrant

    (3) A judge may issue a warrant referred to in subsection (1) where the judge is satisfied that there are reasonable grounds to believe that

    • (a) an offence under this Part has been committed;

    • (b) a document or thing that may afford evidence of the commission of the offence is likely to be found; and

    • (c) the building, receptacle or place specified in the application is likely to contain such a document or thing.

  • Marginal note:Contents of warrant

    (4) A warrant issued under subsection (1) shall refer to the offence for which it is issued, identify the building, receptacle or place to be searched and the person who is alleged to have committed the offence, and it shall be reasonably specific as to any document or thing to be searched for and seized.

  • Marginal note:Seizure of document

    (5) Any person who executes a warrant issued under subsection (1) may seize, in addition to the document or thing referred to in that subsection, any other document or thing that the person believes on reasonable grounds affords evidence of the commission of an offence under this Part and shall, as soon as is practicable, bring the document or thing before, or make a report in respect thereof to, the judge who issued the warrant or, where that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.

  • Marginal note:Retention of things seized

    (6) Subject to subsection (7), where any document or thing seized under subsection (1) or (5) is brought before a judge or a report in respect thereof is made to a judge, the judge shall, unless the Minister waives retention, order that it be retained by the Minister, who shall take reasonable care to ensure that it is preserved until the conclusion of any investigation into the offence in relation to which the document or thing was seized or until it is required to be produced for the purposes of a criminal proceeding.

  • Marginal note:Return of things seized

    (7) Where any document or thing seized under subsection (1) or (5) is brought before a judge or a report in respect thereof is made to a judge, the judge may, on the judge’s own motion or on summary application by a person with an interest in the document or thing on three clear days notice of application to the Deputy Attorney General of Canada, order that the document or thing be returned to the person from whom it was seized or the person who is otherwise legally entitled thereto, if the judge is satisfied that the document or thing

    • (a) will not be required for an investigation or a criminal proceeding; or

    • (b) was not seized in accordance with the warrant or this section.

  • Marginal note:Access and copies

    (8) The person from whom any document or thing is seized under this section is entitled, at all reasonable times and subject to such reasonable conditions as may be imposed by the Minister, to inspect the document or thing and, in the case of a document, to obtain one copy of the document at the expense of the Minister.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1994, c. 21, s. 128

Marginal note:Copies

  •  (1) If any document is seized, inspected, audited, examined or provided under any of sections 276 and 288 to 290, the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Canada Revenue Agency may make or cause to be made one or more copies of it and, in the case of an electronic document, make or cause to be made a print-out of the electronic document, and any document purporting to be certified by the Minister or an authorized person to be a copy of the document, or to be a print-out of an electronic document, made under this section is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.

  • Marginal note:Compliance

    (2) No person shall, physically or otherwise, do or attempt to do any of the following:

    • (a) interfere with, hinder or molest any official (in this subsection having the same meaning as in section 295) doing anything the official is authorized to do under this Part, or

    • (b) prevent any official from doing anything the official is authorized to do under this Part

    and every person shall, unless the person is unable to do so, do everything the person is required to do by or pursuant to subsection (1) or any of sections 288 to 290 and 292.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1998, c. 19, s. 283
  • 1999, c. 17, s. 156
  • 2000, c. 30, s. 86
  • 2001, c. 17, s. 259
  • 2017, c. 33, s. 161

Marginal note:Meaning of foreign-based information or document

  •  (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 Part, including the collection of any amount payable or remittable under this Part by any person.

  • Marginal note:Requirement to provide foreign-based information

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

  • Marginal note:Notice

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

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

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

    • (c) the consequences under subsection (8) to the person of the failure to provide the information or document 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 (2) may, within ninety 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 (4) in respect of a requirement, a judge may

    • (a) confirm the requirement;

    • (b) vary the requirement if satisfied that it is appropriate in the circumstances; or

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

  • Marginal note:Idem

    (6) For the purposes of subsection (5), a requirement to provide information or a 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 (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 the review of a requirement is made under 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 under section 296 or 297.

  • Marginal note:Consequence of failure

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

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 2000, c. 30, s. 87
  • 2018, c. 27, s. 51
 
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