Excise Tax Act

Marginal note:Requirement to provide documents or information

• 289 (1) Despite any other provision of this Part, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of a listed international agreement or this Part, including the collection of any amount payable or remittable under this Part by any person, by notice served personally or by registered or certified mail, require that any person provide the Minister, within any reasonable time that is stipulated in the notice, with

  • (a) any information or additional information, including a return under this Part; or

  • (b) any document.

• Marginal note:Unnamed persons

  (2) The Minister shall not impose on any person (in this section referred to as a “third party”) a requirement under subsection (1) to provide information or any document relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (3).

• Marginal note:Judicial authorization

  (3) On ex parte application by the Minister, a judge may, subject to such conditions as the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this section referred to as the “group”) where the judge is satisfied by information on oath that

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

  • (b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Part.

• Marginal note:Service of authorization

  (4) Where an authorization is granted under subsection (3), the authorization shall be served together with the notice referred to in subsection (1).

• Marginal note:Review of authorization

  (5) Where an authorization is granted under subsection (3), a third party on whom a notice is served under subsection (1) may, within fifteen days after the service of 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

  (6) On hearing an application under subsection (5), a judge may

  • (a) cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (3)(a) and (b) have been met; or

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