A-6.002 - Tax Administration Act

Section 38 Disposition versions

2023-09-26

38. Any person authorized to do so by the Minister may, for every purpose dealing with the application or enforcement of a fiscal law, enter at any suitable time the premises or places in which a business is carried on or property is kept or in which anything is done relating to any business or where registers are or should be kept pursuant to a fiscal law. However, the person may not enter a residence without the consent of its occupant.

The person so authorized by the Minister may:

(a)  audit or examine any document, including supporting documents and registers, of a person that may be relevant in determining the obligations or entitlements of a person under a fiscal law, or any things that may relate to a prohibition set out in section 34.2, and copy, print out or photograph such documents or things;

(b)  examine any property, process or matter an examination of which may, in the authorized person’s opinion, assist the authorized person in determining the obligations or entitlements of a person under a fiscal law;

(b.1)  use any computer, equipment or other thing that is on the premises to access data contained in an electronic device, computer system or other medium or to audit, examine, process, copy or print out such data; and

(c)  oblige any person to give the authorized person all reasonable assistance in the audit or examination and to answer all proper questions relating to the administration or enforcement of a fiscal law and, for that purpose, the person so authorized may oblige the person

i.  to attend with the authorized person, at a place designated by the authorized person, by videoconference or by any other technological means, and to answer the authorized person’s questions orally, and

ii.  to answer the authorized person’s questions in writing, in any form specified by the authorized person; and

(d)  (subparagraph repealed);

(e)  oblige any person to give the authorized person all reasonable assistance with anything the authorized person is authorized to do under a fiscal law.

The person so authorized shall, on request, identify himself and produce the document attesting his capacity signed by the Minister.

1972, c. 22, s. 38; 1986, c. 95, s. 190; 1997, c. 14, s. 305; 1997, c. 86, s. 3; 2000, c. 25, s. 16; 2001, c. 51, s. 235; 2006, c. 13, s. 233; 2009, c. 15, s. 465; 2010, c. 31, s. 104; 2023, c. 19, s. 1.

2011-04-01

38. Any person authorized to do so by the Minister may, for every purpose dealing with the application or enforcement of a fiscal law, enter at any suitable time the premises or places in which a business is carried on or property is kept or in which anything is done relating to any business or where registers are or should be kept pursuant to a fiscal law. However, the person may not enter a residence without the consent of its occupant.

The person so authorized by the Minister may:

(a)  audit or examine supporting documents and registers, and any other document or thing which may relate to the information that is or should be contained in the registers or supporting documents, to the prohibition set out in section 34.2 or to the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law, and copy, print out or photograph the document or thing;

(b)  examine the property described in an inventory or any property, process or matter the examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in controlling the information that is contained or should be contained in the registers or supporting documents, or in determining the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law;

(b.1)  use any computer, equipment or other thing that is on the premises to access data contained in an electronic device, computer system or other medium or to audit, examine, process, copy or print out such data; and

(c)  oblige the owner or manager of the property or business and any other person present on the premises to give him reasonable assistance in his audit or examination and, for that purpose, oblige the owner or manager to accompany him on the premises;

(d)  (subparagraph repealed).

The person so authorized shall, on request, identify himself and produce the document attesting his capacity signed by the Minister.

1972, c. 22, s. 38; 1986, c. 95, s. 190; 1997, c. 14, s. 305; 1997, c. 86, s. 3; 2000, c. 25, s. 16; 2001, c. 51, s. 235; 2006, c. 13, s. 233; 2009, c. 15, s. 465; 2010, c. 31, s. 104.

2009-06-04

38. Any person authorized to do so by the Minister may, for every purpose dealing with the application or enforcement of a fiscal law, enter at any suitable time the premises or places in which a business is carried on or property is kept or in which anything is done relating to any business or where registers are or should be kept pursuant to a fiscal law. However, the person may not enter a residence without the consent of its occupant.

The person so authorized by the Minister may:

(a)  audit or examine supporting documents and registers, and any other document or thing which may relate to the information that is or should be contained in the registers or supporting documents, to the prohibition set out in section 34.2 or to the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law, and copy, print out or photograph the document or thing;

(b)  examine the property described in an inventory or any property, process or matter the examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in controlling the information that is contained or should be contained in the registers or supporting documents, or in determining the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law;

(b.1)  use any computer, equipment or other thing that is on the premises to access data contained in an electronic device, computer system or other medium or to audit, examine, process, copy or print out such data;

(c)  oblige the owner or manager of the property or business and any other person present on the premises to give him reasonable assistance in his audit or examination and, for that purpose, oblige the owner or manager to accompany him on the premises; and

(d)  (subparagraph repealed).

The person so authorized shall, on request, identify himself and produce the document attesting his capacity signed by the Deputy Minister.

1972, c. 22, s. 38; 1986, c. 95, s. 190; 1997, c. 14, s. 305; 1997, c. 86, s. 3; 2000, c. 25, s. 16; 2001, c. 51, s. 235; 2006, c. 13, s. 233; 2009, c. 15, s. 465.

2006-06-13

38. Any person authorized to do so by the Minister may, for every purpose dealing with the application or enforcement of a fiscal law, enter at any suitable time the premises or places in which a business is carried on or property is kept or in which anything is done relating to any business or where registers are or should be kept pursuant to a fiscal law. However, the person may not enter a residence without the consent of its occupant.

The person so authorized by the Minister may:

(a)  audit or examine supporting documents and registers, and any other document or thing which may relate to the information that is or should be contained in the registers or supporting documents, to the prohibition set out in section 34.2 or to the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law, and copy, print out or photograph the document or thing;

(b)  examine the property described in an inventory or any property, process or matter the examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in controlling the information that is contained or should be contained in the registers or supporting documents, or in determining the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law;

(c)  oblige the owner or manager of the property or business and any other person present on the premises to give him reasonable assistance in his audit or examination and, for that purpose, oblige the owner or manager to accompany him on the premises; and

(d)  if, during an audit or examination, the person believes on reasonable grounds that an offence against a fiscal law or a regulation made under such a law has been committed, seize and remove any document or thing that may be required as evidence of any offence against any provision of a fiscal law or a regulation made under such a law and keep the document or thing until it is produced in judicial proceedings.

The person so authorized shall, on request, identify himself and produce the document attesting his capacity signed by the Deputy Minister.

The Minister shall, upon request, allow the examination of any document or other thing seized, by its owner or by the person in whose hands it was at the time of the seizure.

1972, c. 22, s. 38; 1986, c. 95, s. 190; 1997, c. 14, s. 305; 1997, c. 86, s. 3; 2000, c. 25, s. 16; 2001, c. 51, s. 235; 2006, c. 13, s. 233.

2001-12-20

38. Any person authorized to do so by the Minister may, for every purpose dealing with the application or enforcement of a fiscal law, enter at any suitable time the premises or places in which a business is carried on or property is kept or in which anything is done relating to any business or where registers are or should be kept pursuant to a fiscal law. However, the person may not enter a residence without the consent of its occupant.

The person so authorized by the Minister may:

(a)  audit or examine supporting documents and registers, and any other document or thing which may relate to the information that is or should be contained in the registers or supporting documents or which may relate to the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law, and copy, print out or photograph the document or thing;

(b)  examine the property described in an inventory or any property, process or matter the examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in controlling the information that is contained or should be contained in the registers or supporting documents, or in determining the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law;

(c)  oblige the owner or manager of the property or business and any other person present on the premises to give him reasonable assistance in his audit or examination and, for that purpose, oblige the owner or manager to accompany him on the premises; and

(d)  if, during an audit or examination, the person believes on reasonable grounds that an offence against a fiscal law or a regulation made under such a law has been committed, seize and remove any document or thing that may be required as evidence of any offence against any provision of a fiscal law or a regulation made under such a law and keep the document or thing until it is produced in judicial proceedings.

The person so authorized shall, on request, identify himself and produce the document attesting his capacity signed by the Deputy Minister.

The Minister shall, upon request, allow the examination of any document or other thing seized, by its owner or by the person in whose hands it was at the time of the seizure.

1972, c. 22, s. 38; 1986, c. 95, s. 190; 1997, c. 14, s. 305; 1997, c. 86, s. 3; 2000, c. 25, s. 16; 2001, c. 51, s. 235.

2000-06-16

38. Any person authorized to do so by the Minister may, for every purpose dealing with the application or enforcement of a fiscal law, enter at any suitable time the premises or places in which a business is carried on or property is kept or in which anything is done relating to any business or where registers are or should be kept pursuant to a fiscal law.

The person so authorized by the Minister may:

(a)  audit or examine supporting documents and registers, and any other document or thing which may relate to the information that is or should be contained in the registers or supporting documents or which may relate to the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law, and copy, print out or photograph the document or thing;

(b)  examine the property described in an inventory or any property, process or matter the examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in controlling the information that is contained or should be contained in the registers or supporting documents, or in determining the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law;

(c)  oblige the owner or manager of the property or business and any other person present on the premises to give him reasonable assistance in his audit or examination and, for that purpose, oblige the owner or manager to accompany him on the premises; and

(d)  if, during an audit or examination, the person believes on reasonable grounds that an offence against a fiscal law or a regulation made under such a law has been committed, seize and remove any document or thing that may be required as evidence of any offence against any provision of a fiscal law or a regulation made under such a law and keep the document or thing until it is produced in judicial proceedings.

The person so authorized shall, on request, identify himself and produce the document attesting his capacity signed by the Deputy Minister.

The Minister shall, upon request, allow the examination of any document or other thing seized, by its owner or by the person in whose hands it was at the time of the seizure.

1972, c. 22, s. 38; 1986, c. 95, s. 190; 1997, c. 14, s. 305; 1997, c. 86, s. 3; 2000, c. 25, s. 16.

1997-12-19

38. Any person authorized to do so by the Minister may, for every purpose dealing with the application or enforcement of a fiscal law, enter at any suitable time the premises or places in which a business is carried on or property is kept or in which anything is done relating to any business or where books or registers in accordance with a fiscal law are or must be kept.

The person so authorized by the Minister may:

(a)  audit or examine the books and registers and any account, voucher, letter, telegram or other document which may relate to the information contained or that should be contained in the books or registers or to the amount of any duty that must be paid, deducted, withheld or collected under a fiscal law and make a copy thereof;

(b)  examine the property described in an inventory or any property, process or matter the examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in controlling the information that is contained or should be contained in the books or registers, or in determining the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law;

(c)  oblige the owner or manager of the property or business and any other person present on the premises to give him reasonable assistance in his audit or examination and, for that purpose, oblige the owner or manager to accompany him on the premises; and

(d)  if, during an audit or examination, he believes on reasonable grounds that an offence against a fiscal law or a regulation made under such a law has been committed, such authorized person may seize and remove all documents, registers, books, vouchers or things that may be required as evidence of any offence against any provision of a fiscal law or a regulation made under such a law and keep them until they are produced in judicial proceedings.

The person so authorized shall, on request, identify himself and produce the document attesting his capacity signed by the Deputy Minister.

The Minister shall, upon request, allow the examination of any document, book, register, paper or other thing seized, by its owner or by the person in whose hands it was at the time of the seizure.

1972, c. 22, s. 38; 1986, c. 95, s. 190; 1997, c. 14, s. 305; 1997, c. 86, s. 3.

1997-05-22

38. Any person authorized to do so by the Minister may, for every purpose dealing with the application or enforcement of a fiscal law, enter at any suitable time the premises or places in which a business is carried on or property is kept or in which anything is done relating to any business or where books or registers in accordance with a fiscal law are or must be kept.

The person so authorized by the Minister may:

(a)  audit or examine the books and registers and any account, voucher, letter, telegram or other document which may relate to the information contained or that should be contained in the books or registers or to the amount of any duty that must be paid, deducted, withheld or collected under a fiscal law;

(b)  examine the property described in an inventory or any property, process or matter the examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in controlling the information that is contained or should be contained in the books or registers, or in determining the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law;

(c)  oblige the owner or manager of the property or business and any other person present on the premises to give him reasonable assistance in his audit or examination and, for that purpose, oblige the owner or manager to accompany him on the premises; and

(d)  if, during an audit or examination, he believes on reasonable grounds that an offence against a fiscal law or a regulation made under such a law has been committed, such authorized person may seize and remove all documents, registers, books, vouchers or things that may be required as evidence of any offence against any provision of a fiscal law or a regulation made under such a law and keep them until they are produced in judicial proceedings.

The person so authorized shall, on request, identify himself and produce the document attesting his capacity signed by the Deputy Minister.

The Minister shall, upon request, allow the examination of any document, book, register, paper or other thing seized, by its owner or by the person in whose hands it was at the time of the seizure.

1972, c. 22, s. 38; 1986, c. 95, s. 190; 1997, c. 14, s. 305.

1987-02-15

38. Any person authorized to do so by the Minister may, for every purpose dealing with the application or enforcement of a fiscal law, enter at any suitable time the premises or places in which a business is carried on or property is kept or in which anything is done relating to any business or where books or registers in accordance with a fiscal law are or must be kept.

The person so authorized by the Minister may:

(a)  audit or examine the books and registers and any account, voucher, letter, telegram or other document which may relate to the information contained or that should be contained in the books or registers or to the amount of any duty that must be paid, deducted, withheld or collected under a fiscal law;

(b)  examine the property described in an inventory or any property, process or matter the examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in controlling the information that is contained or should be contained in the books or registers, or in determining the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law;

(c)  oblige the owner or manager of the property or business and any other person present on the premises to give him reasonable assistance in his audit or examination and, for that purpose, oblige the owner or manager to accompany him on the premises; and

(d)  if, during an audit or examination, he believes on reasonable grounds that an offence against a fiscal law or a regulation made under such a law has been committed, such authorized person may seize and take possession of all documents, registers, books, vouchers or things that may be required as evidence of any offence against any provision of a fiscal law or a regulation made under such a law and keep them until they are produced in judicial proceedings.

The person so authorized shall, on request, identify himself and produce the document attesting his capacity signed by the Deputy Minister.

The Minister shall, upon request, allow the examination of any document, book, register, paper or other thing seized, by its owner or by the person in whose hands it was at the time of the seizure.

1972, c. 22, s. 38; 1986, c. 95, s. 190.

1977-12-31

38. Any person authorized to do so by the Minister may, for every purpose dealing with the application or enforcement of a fiscal law, enter at any suitable time the premises or places in which a business is carried on or property is kept or in which anything is done relating to any business or where books or registers in accordance with a fiscal law are or must be kept.

The person so authorized by the Minister may:

(a)  audit or examine the books and registers and any account, voucher, letter, telegram or other document which may relate to the information contained or that should be contained in the books or registers or to the amount of any duty that must be paid, deducted, withheld or collected under a fiscal law;

(b)  examine the property described in an inventory or any property, process or matter the examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in controlling the information that is contained or should be contained in the books or registers, or in determining the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law;

(c)  oblige the owner or manager of the property or business and any other person present on the premises to give him reasonable assistance in his audit or examination and, for that purpose, oblige the owner or manager to accompany him on the premises; and

(d)  if, during an audit or examination, it appears to him that an offence against a fiscal law or a regulation made under such a law has been committed, such authorized person may seize and take possession of all documents, registers, books, vouchers or things that may be required as evidence of any offence against any provision of a fiscal law or a regulation made under such a law and keep them until they are produced in judicial proceedings.

The Minister shall, upon request, allow the examination of any document, book, register, paper or other thing seized, by its owner or by the person in whose hands it was at the time of the seizure.

1972, c. 22, s. 38.