Excise Tax Act
Marginal note:Unnamed persons
102.1 (1) The Minister shall not serve a notice under subsection 99(1) with respect to an unnamed person or a group of unnamed persons unless the Minister has been authorized to do so under subsection (2).
Marginal note:Authorization order
(2) On an ex parte application by the Minister, a judge may, subject to such conditions as the judge considers appropriate, authorize the Minister to serve a notice under subsection 99(1) with respect to an unnamed person or a group of unnamed persons if the judge is satisfied by information on oath that
Marginal note:Reference to authorization
(3) Where authorization to serve a notice is granted under subsection (2), the notice shall refer to the authorization and the conditions, if any, imposed by the judge in connection therewith.
Marginal note:Review of authorization
(4) Where authorization to serve a notice is granted under subsection (2), any person on whom the notice is served may, within fifteen days after being served with the notice, apply to the judge who granted the authorization or, where that judge is unable to act, to another judge of the same court, for a review of the authorization.
Marginal note:Powers on review
(5) A judge to whom an application is made under subsection (4) may
Definition of judge
(6) In this section, judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. 7 (2nd Supp.), s. 49
- 1996, c. 21, s. 63
- Date modified: