Excise Tax Act

Marginal note:Inspections

• 288 (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.