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) A judge of the Federal Court may, on application by the Minister and subject to any conditions that 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  • (c) and (d) [Repealed, 1996, c. 21, s. 63]

• (3) to (6) [Repealed, 2013, c. 33, s. 42]