Marginal note:Compliance order

• 78. (1) On application by the Minister, a judge may, despite section 74, order a person to provide any access, assistance, information or record sought by the Minister under section 49 or 77 if the judge is satisfied that

  • (a) the person was required under section 49 or 77 to provide the access, assistance, information or record and did not do so; and

  • (b) in the case of information or a record, the information or record is not protected from disclosure by solicitor-client privilege.

• Marginal note:Notice required

  (2) An application under subsection (1) must not be heard before the end of five clear days after the day on which 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:Copies

79. If any record is seized, inspected, audited, examined or provided under any of sections 49, 77, 78 and 83, the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Agency may make or cause to be made one or more copies of it and, in the case of an electronic document, make or cause to be made a print-out of the electronic document. Any document purporting to be certified by the Minister or an authorized person to be a copy of the record, or to be a print-out of an electronic document, made under this section is evidence of the nature and content of the original record and has the same probative force as the original record would have if it were proven in the ordinary way.

Marginal note:Prohibition

• 80. (1) No person shall, physically or otherwise, do or attempt to do either of the following:

  • (a) interfere with, hinder or molest any person doing anything the person is authorized to do under this Act; or

  • (b) prevent any person from doing anything the person is authorized to do under this Act.

• Marginal note:Compliance

  (2) Every person shall, unless the person is unable to do so, do everything the person is required to do by or pursuant to any of sections 49, 77 to 79 and 83.

Definition of “foreign-based information or record”

• 81. (1) For the purposes of 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, including the collection of any amount payable under this Act by any person.

• Marginal note:Requirement to provide foreign-based information

  (2) Despite any other provision of this Act, the Minister may, by notice served personally or sent by registered or certified mail, require a person resident in Canada or a non-resident person who carries on business in Canada to provide any foreign-based information or record.

• Marginal note:Content of notice

  (3) A notice referred to in subsection (2) 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:Review by judge

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

• Marginal note:Powers on review

  (5) On hearing an application under subsection (4) in respect of a requirement, a judge may

  • (a) confirm the requirement;

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

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

• Marginal note:Clarification

  (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 whom the notice of the requirement is served or to whom the notice of requirement is sent under subsection (2) if that person is related to the non-resident person.

• Marginal note:Time during consideration not to count

  (7) The period between the day on which an application for the review of a requirement is made under subsection (4) and the day on which the review is decided 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 50 or 51.

• Marginal note:Consequence of failure

  (8) If a person fails to comply substantially with a notice served or sent under subsection (2) and if 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 motion of the Minister, prohibit the introduction by that person of any foreign-based information or record covered by that notice.

Marginal note:Information respecting non-resident persons

82. Every corporation that, at any time in a taxation year, was resident in Canada or carried on business in Canada shall, in respect of each non-resident person with whom it was not dealing at arm’s length at any time in the year, file with the Minister, within six months after the end of the year, information specified by the Minister for the year in respect of transactions with that person.

Investigation

Marginal note:Search warrant

• 83. (1) A judge may, on ex parte application by the Minister, issue a warrant authorizing any person named in the warrant to enter and search any building, receptacle or place for any record or thing that may afford evidence of the commission of an offence under this Act and to seize the record or thing and, as soon as is practicable, bring it before, or make a report in respect of it 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) if the judge is satisfied that there are reasonable grounds to believe that

  • (a) an offence under this Act has been committed;

  • (b) a record 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 record 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 record or thing to be searched for and seized.

• Marginal note:Seizure of record

  (5) Any person who executes a warrant issued under subsection (1) may seize, in addition to the record or thing referred to in that subsection, any other record or thing that the person believes on reasonable grounds affords evidence of the commission of an offence under this Act and shall, as soon as is practicable, bring the record or thing before, or make a report in respect of it to, the judge who issued the warrant or, if 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), if any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of it 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 record 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) If any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of it 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 record or thing on three clear days notice of application to the Deputy Attorney General of Canada, order that the record or thing be returned to the person from whom it was seized or the person who is otherwise legally entitled to it, if the judge is satisfied that the record 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 record or thing is seized under this section is entitled, at all reasonable times and subject to any reasonable conditions that may be imposed by the Minister, to inspect the record or thing and, in the case of a record, to obtain one copy of the record at the expense of the Minister.

Confidentiality of Information

Marginal note:Definitions

• 84. (1) The following definitions apply in this section.

  “authorized person”

  « personne autorisée »

  “authorized person” means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Act.

  “confidential information”

  « renseignement confidentiel »

  “confidential information” means information of any kind and in any form that relates to one or more persons and that is obtained by or on behalf of the Minister for the purposes of this Act, and any information that is prepared from such information, but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates.

  “court of appeal”

  « cour d’appel »

  “court of appeal” has the same meaning as in section 2 of the Criminal Code.

  “official”

  « fonctionnaire »

  “official” means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, Her Majesty in right of Canada or a province, or a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged.

• Marginal note:Provision of information

  (2) Except as authorized under this section, no official shall knowingly

  • (a) provide, or allow to be provided, to any person any confidential information;

  • (b) allow any person to have access to any confidential information; or

  • (c) use any confidential information other than in the course of the administration or enforcement of this Act.

• Marginal note:Provision of information in legal proceedings

  (3) Despite any other Act of Parliament or other law, no official shall be required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information.

• Marginal note:Communications where proceedings have been commenced

  (4) Subsections (2) and (3) do not apply in respect of

  • (a) criminal proceedings that have been commenced by the laying of an information or the preferring of an indictment under an Act of Parliament;

  • (b) any legal proceedings relating to the administration or enforcement of this Act, the Customs Act, the Export and Import Permits Act or any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty, before a court of record, including a court of record in a jurisdiction outside Canada; or

  • (c) any legal proceedings under an international agreement relating to trade before

    • (i) a court of record, including a court of record in a jurisdiction outside Canada,

    • (ii) an international organization, or

    • (iii) a dispute settlement panel or an appellate body created under an international agreement relating to trade.

• Marginal note:Circumstances involving danger

  (5) The Minister may provide to appropriate persons any confidential information relating to imminent danger of death or physical injury to any individual.

• Marginal note:Disclosure of confidential information

  (6) An official may

  • (a) provide to a person any confidential information that may reasonably be regarded as necessary for the purpose of the administration or enforcement of this Act, solely for that purpose;

  • (b) provide to a person confidential information that can reasonably be regarded as necessary for the purposes of determining any liability or obligation of the person or any refund to which the person is or may become entitled under this Act;

  • (c) provide, allow to be provided, or allow inspection of or access to any confidential information to or by

    • (i) any person, or any person within a class of persons, that the Minister may authorize, subject to any conditions that the Minister may specify, or

    • (ii) any person otherwise legally entitled to the information by reason of an Act of Parliament, solely for the purposes for which that person is entitled to the information;

  • (d) provide confidential information

    • (i) to an official of the Department of Finance solely for the purposes of the administration of a federal-provincial agreement made under the Federal-Provincial Fiscal Arrangements Act,

    • (ii) to an official solely for the purpose of the formulation, evaluation or implementation of a fiscal or trade policy or for the purposes of the administration or enforcement of the Customs Act, the Export and Import Permits Act, any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty or an international agreement relating to trade,

    • (iii) to an official solely for the purposes of the negotiation or implementation of an international agreement relating to trade,

    • (iv) to an official of the government of a province solely for the purposes of the formulation or evaluation of a fiscal or trade policy or any other policy relating to softwood lumber products,

    • (v) to an official of a department or agency of the Government of Canada or of a province as to the name, address, occupation, size or type of business of a person, solely for the purposes of enabling that department or agency to obtain statistical data for research and analysis,

    • (vi) to an official solely for the purposes of setting off, against any sum of money that may be payable by Her Majesty in right of Canada, a debt due to

      • (A) Her Majesty in right of Canada, or

      • (B) Her Majesty in right of a province on account of taxes payable to the province where an agreement exists between Canada and the province under which Canada is authorized to collect taxes on behalf of the province, or

    • (vii) to an official solely for the purposes of section 7.1 of the Federal-Provincial Fiscal Arrangements Act;

  • (e) provide confidential information to an official or any person employed by or representing the government of a foreign state, an international organization established by the governments of states, a community of states, or an institution of any such government or organization, in accordance with an international convention, agreement or other written arrangement relating to trade between the Government of Canada or an institution of the Government of Canada and the government of the foreign state, the organization, the community or the institution, solely for the purposes set out in that arrangement;

  • (f) provide confidential information solely for the purposes of sections 23 to 25 of the Financial Administration Act;

  • (g) use confidential information to compile information in a form that does not directly or indirectly reveal the identity of the person to whom the information relates;

  • (h) use, or provide to any person, confidential information solely for a purpose relating to the supervision, evaluation or discipline of an authorized person by Her Majesty in right of Canada in respect of a period during which the authorized person was employed by or engaged by or on behalf of Her Majesty in right of Canada to assist in the administration or enforcement of this Act, to the extent that the information is relevant for that purpose;

  • (i) provide access to records of confidential information to the Librarian and Archivist of Canada or a person acting on behalf of or under the direction of the Librarian and Archivist, solely for the purposes of section 12 of the Library and Archives of Canada Act, and transfer such records to the care and control of such persons solely for the purposes of section 13 of that Act;

  • (j) use confidential information relating to a person to provide information to that person; and

  • (k) provide confidential information to a police officer, within the meaning assigned by subsection 462.48(17) of the Criminal Code, solely for the purpose of investigating whether an offence has been committed under the Criminal Code, or the laying of an information or the preferring of an indictment, if

    • (i) that information can reasonably be regarded as being relevant for the purpose of ascertaining the circumstances in which an offence under the Criminal Code may have been committed, or the identity of the person or persons who may have committed an offence, with respect to an official, or with respect to any person related to that official,

    • (ii) the official was or is engaged in the administration or enforcement of this Act, and

    • (iii) the offence can reasonably be considered to be related to that administration or enforcement.

• Marginal note:Measures to prevent unauthorized use or disclosure

  (7) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including

  • (a) holding a hearing in camera;

  • (b) banning the publication of the information;

  • (c) concealing the identity of the person to whom the information relates; and

  • (d) sealing the records of the proceeding.

• Marginal note:Disclosure to person or on consent

  (8) An official may provide confidential information relating to a person

  • (a) to that person; and

  • (b) with the consent of that person, to any other person.

• Marginal note:Appeal from order or direction

  (9) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed without delay by the Minister or by the person against whom the order or direction is made to

  • (a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or

  • (b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada.

• Marginal note:Disposition of appeal

  (10) The court to which an appeal is taken under subsection (9) may allow the appeal and quash the order or direction appealed from or may dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts shall apply, with any modifications that the circumstances require, in respect of an appeal instituted under subsection (9).

• Marginal note:Stay

  (11) An appeal instituted under subsection (9) shall stay the operation of the order or direction appealed from until judgment is pronounced.