Excise Tax Act
Marginal note:Provision of documents may be required
99 (1) Subject to section 102.1, the Minister may, for any purpose related to the administration or enforcement of this Act, or of a listed international agreement, by a notice served personally or by registered or certified mail, require that any person provide any book, record, writing or other document or any information or further information within any reasonable time that may be stipulated in the notice.
(2) Every person who fails to comply with a notice under subsection (1) is guilty of an offence and, in addition to any penalty otherwise provided, liable on summary conviction to
(a) a fine of not less than two hundred dollars and not more than ten thousand dollars; or
(b) both a fine described in paragraph (a) and imprisonment for a term not exceeding six months.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. E-15, s. 99
- R.S., 1985, c. 15 (1st Supp.), s. 37, c. 7 (2nd Supp.), s. 46
- 2007, c. 18, s. 66
- Date modified: