Marginal note:Exporters’ or producers’ records
97.2 (1) Every person who exports goods or causes them to be exported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed, and every other person who has completed and signed a certificate in accordance with subsection 97.1(1), shall keep at the person’s place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in the manner and for the period that may be prescribed and shall, if an officer requests, make them available to the officer, within the time specified by the officer, and answer any questions asked by the officer in respect of the records.
Marginal note:Idem
(2) Subsection 40(2) and sections 42 and 43 apply, with such modifications as the circumstances require, to a person required to keep records pursuant to subsection (1).
- 1988, c. 65, s. 78
- 1993, c. 44, s. 104
- 1996, c. 33, s. 38
- 1997, c. 14, s. 45
- 2001, c. 25, s. 57
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