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A-6.002 - Tax Administration Act

Section 39.1
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39.1. Where a person has not complied with a formal demand in respect of information or a document, any court shall, on application by the Minister, prohibit the introduction of such information or document unless the person establishes that the formal demand was unreasonable under the circumstances.
1991, c. 67, s. 579; 2010, c. 31, s. 146; I.N. 2016-01-01 (NCCP).
39.1. Where a person has not complied with a formal demand in respect of information or a document, any court shall, on motion of the Minister, prohibit the introduction of such information or document unless the person establishes that the formal demand was unreasonable under the circumstances.
1991, c. 67, s. 579; 2010, c. 31, s. 146.
39.1. Where a person has not complied with a formal demand in respect of information or a document, any court shall, on motion of the Deputy Minister, prohibit the introduction of such information or document unless the person establishes that the formal demand was unreasonable under the circumstances.
1991, c. 67, s. 579.
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