Greenhouse Gas Pollution Pricing Act

Marginal note:Definition of foreign-based information or record

• 144 (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 Part.

• Marginal note:Requirement to provide foreign-based information

  (2) Despite any other provision of this Part, the Minister may, by notice served personally or by confirmed delivery service, 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) A notice referred to in subsection (2) must set out

  • (a) a reasonable period of time 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 of time set out in the notice.

• Marginal note:Review of foreign information requirement

  (4) The person on which a notice of a requirement is served under subsection (2) may, within 90 days after the day on which the notice was served, 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 the judge is satisfied that it is appropriate in the circumstances; or

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

• Marginal note:Related person

  (6) For the purposes of subsection (5), a requirement to provide information or a record is not to 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 served with the notice of the requirement under subsection (2) if that person is related, within the meaning of section 6 of the Excise Act, 2001, to the non-resident person.

• Marginal note:Time during consideration not to count

  (7) The period of time between the day an application for the review of a requirement is made under subsection (4) and the day the review is decided must not be counted in the computation of

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

  • (b) the period of time within which an assessment may be made under section 108 or 109.

• Marginal note:Consequence of failure

  (8) If a person fails to comply substantially with a notice served 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 Part must, on motion of the Minister, prohibit the introduction by that person of any foreign-based information or record covered by that notice.