Excise Act, 2001

Marginal note:Meaning of foreign-based information or record

• 210 (1) In this section, foreign-based information or record means any information or record that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act.

• Marginal note:Requirement to provide foreign-based information

  (2) Despite any other provision of this Act, the Minister may, by a notice served or sent in accordance with subsection (3.1), require a person resident in Canada or a non-resident person that carries on business in Canada to provide any foreign-based information or record.

• Marginal note:Notice

  (3) The notice shall set out

  • (a) a reasonable period of not less than 90 days for the provision of the information or record;

  • (b) a description of the information or record being sought; and

  • (c) the consequences under subsection (8) to the person of the failure to provide the information or record being sought within the period set out in the notice.

• Marginal note:Notice

  (3.1) A notice referred to in subsection (2) may be

  • (a) served personally;

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

  • (c) sent electronically to a bank or credit union, as those terms are defined in subsection 123(1) of the Excise Tax Act, that has provided written consent to receive notices under subsection (2) electronically.

• Marginal note:Review of foreign information requirement

  (4) If a person is served or sent a notice of a requirement under subsection (2), the person may, within 90 days after the day on which the notice is served or sent, apply to a judge for a review of the requirement.

• Marginal note:Powers on review

  (5) On hearing an application in respect of a requirement, a judge may

  • (a) confirm the requirement;

  • (b) vary the requirement if satisfied that it is appropriate in the circumstances; or

  • (c) set aside the requirement if satisfied that it is unreasonable.

• Marginal note:Requirement not unreasonable

  (6) For the purposes of subsection (5), a requirement to provide information or a record shall not be considered to be unreasonable because the information or record is under the control of or available to a non-resident person that is not controlled by the person on which the notice of the requirement is served, or to which that notice is sent, if that person is related to the non-resident person.

• Marginal note:Time period not to count

  (7) The period between the day on which an application for the review of a requirement is made and the day on which the application is finally disposed of shall not be counted in the computation of

  • (a) the period set out in the notice of the requirement; and

  • (b) the period within which an assessment may be made under section 188 or 189.

• Marginal note:Consequence of failure

  (8) If a person fails to comply substantially with a notice served or sent under subsection (2) and the notice is not set aside under subsection (5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act shall, on the motion of the Minister, prohibit the introduction by that person of any foreign-based information or record described in that notice.