Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Excise Tax Act (R.S.C., 1985, c. E-15)

Full Document:  

Act current to 2024-02-06 and last amended on 2024-01-01. Previous Versions

PART IXGoods and Services Tax (continued)

DIVISION VIIIAdministration and Enforcement (continued)

SUBDIVISION CGeneral

Marginal note:Keeping books and records

  •  (1) Every person that carries on a business or is engaged in a commercial activity in Canada, every person that is required under this Part to file a return and every person that makes an application for a rebate or refund shall keep all records that are necessary to enable the determination of the person’s liabilities and obligations under this Part or the amount of any rebate or refund to which the person is entitled.

  • Marginal note:Minister may specify information

    (1.1) The Minister may specify the form a record is to take and any information that the record shall contain.

  • Marginal note:Language and location of record

    (1.2) Unless otherwise authorized by the Minister, a record shall be kept in Canada in English or in French.

  • Marginal note:Inadequate records

    (2) Where a person fails to keep adequate records for the purposes of this Part, the Minister may require the person to keep such records as the Minister may specify and the person shall thereafter keep the records so specified.

  • Marginal note:Period for retention

    (3) Every person required under this section to keep records shall retain them until the expiration of six years after the end of the year to which they relate or for such other period as may be prescribed.

  • Marginal note:Electronic records

    (3.1) Every person required by this section to keep records who does so electronically shall retain them in an electronically readable format for the retention period set out in subsection (3).

  • Marginal note:Exemptions

    (3.2) The Minister may, on such terms and conditions as are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (3.1).

  • Marginal note:Objection or appeal

    (4) Where a person who is required under this section to keep records serves a notice of objection or is a party to an appeal or reference under this Part, the person shall retain, until the objection, appeal or reference and any appeal therefrom is finally disposed of, every record that pertains to the subject-matter of the objection, appeal or reference.

  • Marginal note:Demand by Minister

    (5) Where the Minister is of the opinion that it is necessary for the administration of this Part, the Minister may, by a demand served personally or by registered or certified mail, require any person required under this section to keep records to retain those records for such period as is specified in the demand.

  • Marginal note:Permission for earlier disposal

    (6) A person who is required under this section to keep records may dispose of the records before the expiration of the period in respect of which the records are required to be kept if written permission for their disposal is given by the Minister.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1998, c. 19, s. 282
  • 2021, c. 23, s. 111

Marginal note:Definitions

 In sections 288 to 292,

authorized person

authorized person means a person who is authorized by the Minister for the purposes of sections 288 to 292; (personne autorisée)

dwelling-house

dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes

  • (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway, and

  • (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence; (maison d’habitation)

judge

judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court. (juge)

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12

Marginal note:Inspections

  •  (1) Subject to subsection (2), an authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Part

    • (a) inspect, audit or examine any documents, property or processes of a person that may be relevant in determining the obligations or entitlements of that or any other person under this Part;

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

    • (c) require any person to give the authorized person all reasonable assistance, to answer all proper questions relating to the administration and enforcement of this Part and

      • (i) to attend with the authorized person at a place designated by the authorized person, or by video-conference or by another form of electronic communication, and to answer the questions orally, and

      • (ii) to answer the questions in writing, in any form specified by the authorized person; and

    • (d) require the person or any other person to give the authorized person all reasonable assistance with anything the authorized person is authorized to do under this Part.

  • Marginal note:Prior authorization

    (2) If any premises or place referred to in subsection (1) 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 subsection (1),

    • (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.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1994, c. 21, s. 127
  • 2022, c. 19, s. 62

Marginal note:Requirement to provide documents or information

  •  (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 a notice served or sent in accordance with subsection (1.1), 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:Notice

    (1.1) A notice referred to in subsection (1) may be

    • (a) served personally;

    • (b) sent by registered or certified mail; or

    • (c) sent electronically to a bank or credit union that has provided written consent to receive notices under subsection (1) electronically.

  • 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) 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 impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this subsection referred to as the “group”) if 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.

  • (4) to (6) [Repealed, 2013, c. 33, s. 46]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 2000, c. 30, s. 85
  • 2007, c. 18, s. 47
  • 2013, c. 33, s. 46
  • 2017, c. 33, s. 146
  • 2021, c. 23, s. 68

Marginal note:Compliance order

  •  (1) On summary application by the Minister, a judge may, despite subsection 326(2), order a person to provide any access, assistance, information or document sought by the Minister under section 288 or 289 if the judge is satisfied that

    • (a) the person was required under section 288 or 289 to provide the access, assistance, information or document and did not do so; and

    • (b) in the case of information or a document, the information or document is not protected from disclosure by solicitor-client privilege (within the meaning of subsection 293(1)).

  • Marginal note:Notice required

    (2) An application under subsection (1) must not be heard before the end of five clear days from the day the notice of application is served on the person against whom the order is sought.

  • Marginal note:Judge may impose conditions

    (3) The judge making an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate.

  • Marginal note:Contempt of court

    (4) If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed.

  • Marginal note:Appeal

    (5) An order by a judge under subsection (1) may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2001, c. 17, s. 258

Marginal note:Time period not to count

 The following periods of time shall not be counted in the computation of the period of time within which an assessment of a person may be made under section 296 or 297:

  • (a) if the person is served or sent a notice of a requirement under subsection 289(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and

  • (b) if an application is commenced by the Minister under subsection 289.1(1) to order the person to provide any access, assistance, information or document, the period of time between the day on which the person files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2018, c. 27, s. 50
  • 2021, c. 23, s. 69

Marginal note:Search warrant

  •  (1) A judge may, on ex parte application by the Minister, issue a warrant authorizing any person named therein to enter and search any building, receptacle or place for any document or thing that may afford evidence of the commission of an offence under this Part and to seize the document or thing and, as soon as is practicable, bring it before, or make a report in respect thereof to, the judge or, where that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.

  • Marginal note:Evidence on oath

    (2) An application under subsection (1) shall be supported by information on oath establishing the facts on which the application is based.

  • Marginal note:Issue of warrant

    (3) A judge may issue a warrant referred to in subsection (1) where the judge is satisfied that there are reasonable grounds to believe that

    • (a) an offence under this Part has been committed;

    • (b) a document or thing that may afford evidence of the commission of the offence is likely to be found; and

    • (c) the building, receptacle or place specified in the application is likely to contain such a document or thing.

  • Marginal note:Contents of warrant

    (4) A warrant issued under subsection (1) shall refer to the offence for which it is issued, identify the building, receptacle or place to be searched and the person who is alleged to have committed the offence, and it shall be reasonably specific as to any document or thing to be searched for and seized.

  • Marginal note:Seizure of document

    (5) Any person who executes a warrant issued under subsection (1) may seize, in addition to the document or thing referred to in that subsection, any other document or thing that the person believes on reasonable grounds affords evidence of the commission of an offence under this Part and shall, as soon as is practicable, bring the document or thing before, or make a report in respect thereof to, the judge who issued the warrant or, where that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.

  • Marginal note:Retention of things seized

    (6) Subject to subsection (7), where any document or thing seized under subsection (1) or (5) is brought before a judge or a report in respect thereof is made to a judge, the judge shall, unless the Minister waives retention, order that it be retained by the Minister, who shall take reasonable care to ensure that it is preserved until the conclusion of any investigation into the offence in relation to which the document or thing was seized or until it is required to be produced for the purposes of a criminal proceeding.

  • Marginal note:Return of things seized

    (7) Where any document or thing seized under subsection (1) or (5) is brought before a judge or a report in respect thereof is made to a judge, the judge may, on the judge’s own motion or on summary application by a person with an interest in the document or thing on three clear days notice of application to the Deputy Attorney General of Canada, order that the document or thing be returned to the person from whom it was seized or the person who is otherwise legally entitled thereto, if the judge is satisfied that the document or thing

    • (a) will not be required for an investigation or a criminal proceeding; or

    • (b) was not seized in accordance with the warrant or this section.

  • Marginal note:Access and copies

    (8) The person from whom any document or thing is seized under this section is entitled, at all reasonable times and subject to such reasonable conditions as may be imposed by the Minister, to inspect the document or thing and, in the case of a document, to obtain one copy of the document at the expense of the Minister.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1994, c. 21, s. 128
 

Date modified: