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

Marginal note:Compliance order

• 289.1 (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.

Marginal note:Search warrant

• 290. (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.