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

  • (a) the person or group is ascertainable; and

  • (b) the notice would be served in order to verify compliance by the person or group with any duty or obligation of that person or of persons in that group under this Act.

  • (c) and (d) [Repealed, 1996, c. 21, s. 63]

• 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

  • (a) cancel the authorization if the judge is not satisfied that the conditions referred to in paragraphs (2)(a) and (b) have been met; or

  • (b) confirm or vary the authorization if the judge is satisfied that those conditions have been met.

• 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.