Excise Tax Act

Marginal note:Inspections

• 288 (1) An authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Part, inspect, audit or examine the documents, property or processes of a person that may be relevant in determining the obligations of that or any other person under this Part or the amount of any rebate or refund to which that or any other person is entitled and, for those purposes, the authorized person may

  • (a) subject to subsection (2), enter any premises or place where any business or commercial activity is carried on, any property is kept, anything is done in connection with any business or commercial activity or any documents are or should be kept; and

  • (b) require the owner or manager of the property, business or commercial activity and any other person on the premises or in the place to give to the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Part and, for that purpose, require the owner or manager to attend at the premises or place with the authorized person.

• Marginal note:Prior authorization

  (2) Where any premises or place referred to in paragraph (1)(a) is a dwelling-house, an authorized person may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (3).

• Marginal note:Application

  (3) Where, on ex parte application by the Minister, a judge is satisfied by information on oath that

  • (a) there are reasonable grounds to believe that a dwelling-house is a premises or place referred to in paragraph (1)(a),

  • (b) entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Part, and

  • (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused,

  the judge may issue a warrant authorizing an authorized person to enter the dwelling-house subject to such conditions as are specified in the warrant, but, where the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Part, the judge may

  • (d) order the occupant of the dwelling-house to provide an authorized person with reasonable access to any document or property that is or should be kept in the dwelling-house, and

  • (e) make such other order as is appropriate in the circumstances to carry out the purposes of this Part,

  to the extent that access was or may be expected to be refused and that the document or property is or may be expected to be kept in the dwelling-house.