81.36 (1) The Minister may refer any question of law, fact or mixed law and fact relating to this Act to the Federal Court for hearing and determination.

(2) A reference under subsection (1) shall set out

(a) the question to be determined;

(b) the names of any specific persons that the Minister seeks to have bound by the determination; and

(c) the facts and arguments on which the Minister intends to rely at the hearing.

(3) A copy of a reference under subsection (1) shall be served by the Minister on the persons, if any, named in the reference pursuant to subsection (2) and on such other persons as, in the opinion of the Court, are likely to be affected by the determination of the question set out in the reference.

(4) Where a reference under subsection (1) is made to the Court and the Court is of the opinion that persons, other than those named in the reference pursuant to subsection (2), are likely to be affected by the determination of the question set out in the reference but that the identity of those persons is not known or readily ascertainable, the Court may direct that notice of the reference be given in such manner as it considers will most likely come to the attention of those other persons.

(5) The period beginning on the day the Minister institutes proceedings in the Court pursuant to subsection (1) to have a question determined and ending on the day the question is finally determined shall not be counted in determining

(a) the time limited by subsection 81.15(1) or 81.17(1) for serving a notice of objection by any person who is served with a copy of the reference pursuant to subsection (3) or who appears as a party at the hearing to determine the question;

(b) the time limited by section 81.19, 81.2 or 81.24 for instituting an appeal by any person referred to in paragraph (a); or

(c) the time limited by section 82 for commencing proceedings to recover any tax, penalty, interest or other sum payable under this Act by any person referred to in paragraph (a).

(6) A determination of the Federal Court under this section is, subject to an appeal, final and binding on any person who is served with a copy of the reference pursuant to subsection (3) or who appears as a party at the hearing to determine the question.

R.S., 1985, c. 7 (2nd Supp.), s. 38; 2002, c. 8, s. 183.

81.37 (1) If the Minister and a person agree in writing that a question of law, fact or mixed law and fact relating to this Act should be determined by the Federal Court, the question shall be determined by that Court under subsection 17(3) of the Federal Courts Act.

(2) The period beginning on the day proceedings are instituted in the Court pursuant to subsection (1) to have a question determined and ending on the day the question is finally determined shall not be counted in determining

(a) the time limited by subsection 81.15(1) or 81.17(1) for serving a notice of objection by the person who agreed to refer the question or any person who appears as a party at the hearing to determine the question;

(b) the time limited by section 81.19, 81.2 or 81.24 for instituting an appeal by any person referred to in paragraph (a); or

(c) the time limited by section 82 for commencing proceedings to recover any tax, penalty, interest or other sum payable under this Act by any person referred to in paragraph (a).

R.S., 1985, c. 7 (2nd Supp.), s. 38; 2002, c. 8, s. 138.

81.38 (1) If the Tribunal, the Federal Court, the Federal Court of Appeal or the Supreme Court of Canada has, on the disposition of an appeal under this Part,

(a) vacated or varied an assessment or a determination of the Minister respecting an application under any of sections 68 to 69,

(b) referred an assessment or a determination described in paragraph (a) back to the Minister for reconsideration, or

(c) ordered the Minister to pay or repay any tax, penalty, interest or other sum,

unless otherwise directed in writing by the person who served the notice of objection, the Minister shall, with all due dispatch, whether or not a further appeal is instituted,

(d) where the assessment or determination is referred back to the Minister, reconsider the assessment or determination and vary the assessment or determination or make a reassessment or a further determination in accordance with the decision of the Tribunal or Court, and

(e) pay or repay, or surrender any security accepted for the payment of, any tax, penalty, interest or other sum in accordance with the varied assessment or determination, the reassessment or further determination of the Minister or the decision or order of the Tribunal or Court.

(2) Subsections 81.15(5) to (11) and 81.16(2) and (3) apply, with such modifications as the circumstances require, to the reconsideration of an assessment under subsection (1) as if

(a) the words “or a notice of decision” were added immediately after the words “notice of assessment” in subsection 81.15(10) and paragraph (a) of the definition “amount owing” in subsection 81.15(11);

(b) the reference in subsection 81.15(10) to “subsection 81.14(2)” were a reference to “subsection 81.14(2) or 81.16(2)”; and

(c) the reference in paragraph (b) of the definition “amount owing” in subsection 81.15(11) to “subsection 81.14(1)” were a reference to “subsections 81.14(1), 81.16(1) and 81.38(1)”.

(3) Subsections 81.17(5) and (6) apply, with such modifications as the circumstances require, to the reconsideration of a determination under subsection (1) as if

(a) the reference in paragraph (b) of the definition “amount payable” in subsection 81.17(6) to “subsection 72(6)” were a reference to “subsections 72(6), 81.18(1) and 81.38(1)”; and

(b) the reference in that paragraph to “subsection 74(1)” were a reference to “subsections 74(1) and 81.18(2)”.

(4) Where, having regard to the reasons given on the disposition of an appeal referred to in subsection (1), the Minister is satisfied that it would be just and equitable to make a payment to, or surrender any security furnished by or on behalf of, any other person who has served a notice of objection or instituted an appeal, the Minister may, with the consent of that person and subject to such terms and conditions as the Minister may prescribe, pay or repay to that person any tax, penalty, interest or other sum or surrender any security accepted for the payment thereof.

(5) Nothing in this section shall be construed as derogating from the right of the Minister to appeal from a decision of the Tribunal or the Federal Court on an appeal referred to in subsection (1), and any such appeal from a decision of the Tribunal shall proceed as if it were an appeal from the assessment or determination that was the subject of the decision.

(6) Subject to subsection (7), if a payment is made under subsection (1) or (4) in respect of an assessment, interest at the prescribed rate shall be paid, in respect of each day between the date of the notice of assessment and the day on which the payment was sent.

(7) If a person has paid an amount on account of the amount owing as set out in a notice of assessment or a notice of decision and a payment is made to that person under subsection (1) or (4) in respect of the assessment, interest at the prescribed rate shall be paid, in respect of each day between the day on which the amount was paid by that person and the day on which the payment was sent to that person.

(8) If a payment is made under subsection (1) or (4) in respect of an application under any of sections 68 to 69, interest at the prescribed rate shall be paid, in respect of each day between the day that is 30 days after the day on which the application was received by the Minister and the day on which the payment was sent.

(8.1) [Repealed, 2001, c. 16, s. 33]

(9) [Repealed, 2003, c. 15, s. 106]

R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 1994, c. 29, s. 9; 2001, c. 16, s. 33; 2002, c. 8, s. 139; 2003, c. 15, s. 106.

81.39 (1) Subject to subsection (4), if a person has

(a) received a drawback under section 70,

(b) received a payment under subsection 68.16(1) or (2), 72(6) or (7), 81.14(1), 81.16(1), (4) or (5), 81.18(1) or (3) or 120(7), or

(c) made a deduction under subsection 69(2), 73(1), (2) or (3), 74(1) or (3) or 81.18(2) or (4)

to which that person was not entitled or in excess of the drawback, payment or deduction to which the person was entitled, the amount of the drawback, payment or deduction or the excess is deemed to be a tax under this Act payable by that person on the day the drawback, payment or deduction was made.

(2) If a person has received a payment under subsection 81.38(1), (6), (7) or (8) and, on the final disposition of the appeal by further appeal or otherwise, it is determined that the person was not entitled to the payment or that the payment was in excess of the payment to which the person was entitled, the amount of the payment or the excess is deemed to be a tax under this Act payable by that person on the day the payment was made.

(3) If a person has received a payment under subsection 81.38(4), (6), (7) or (8) and, on the final disposition by further appeal or otherwise of the appeal referred to in subsection 81.38(1) on the basis of which the payment was made, it is determined that the person was not entitled to the payment or that the payment was in excess of the payment to which the person was entitled, the amount of the payment or the excess is deemed to be a tax under this Act payable by that person on the day the payment was made.

(4) If a person is liable to pay an amount under subsection 68.15(3) or 68.21(3), that amount is deemed to be a tax under this Act payable by that person on the day the liability arose.

R.S., 1985, c. 7 (2nd Supp.), s. 38; 1993, c. 27, s. 4; 2003, c. 15, s. 107.

81.4 For the purposes of this Act and section 155.1 of the Financial Administration Act, any charge that becomes payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that becomes payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid.

2006, c. 4, s. 132.

82. (1) The following definitions apply in this section.

“action” means an action to collect a tax debt of a person and includes a proceeding in a court and anything done by the Minister under any provision of this Part.

“legal representative” of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate that belongs or belonged to, or that is or was held for the benefit of, the person or the person's estate.

“tax debt” means any amount payable by a person under this Act other than Part IX.

(1.1) A tax debt is a debt due to Her Majesty in right of Canada and is recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Part.

(2) Subject to subsection (3), the Minister may not commence a proceeding in a court to collect a tax debt of a person in respect of an amount that may be assessed under this Part, unless when the proceeding is commenced the person has been or may be assessed for that amount.

(2.1) The Minister may not commence an action to collect a tax debt after the end of the limitation period for the collection of the tax debt.

(2.2) The limitation period for the collection of a tax debt of a person

(a) begins

(i) if a notice of assessment in respect of the tax debt is mailed to or served on the person after March 3, 2004, on the day that is 90 days after the day on which the notice is mailed or served,

(ii) if no notice referred to in subparagraph (i) in respect of the tax debt was mailed or served and the earliest day on which the Minister can commence an action to collect that tax debt is after March 3, 2004, on that earliest day, and

(iii) if subparagraphs (i) and (ii) do not apply and the tax debt was payable on March 4, 2004, or would have been payable on that date but for a limitation period that otherwise applied to the collection of the tax debt, on March 4, 2004; and

(b) ends, subject to subsection (2.6), on the day that is 10 years after the day on which it begins.

(2.3) The limitation period described in subsection (2.2) for the collection of a tax debt of a person restarts (and ends, subject to subsection (2.6), on the day that is 10 years after the day on which it restarts) on any day, before it would otherwise end, on which

(a) the person acknowledges the tax debt in accordance with subsection (2.4);

(b) the Minister commences an action to collect the tax debt; or

(c) the Minister, under section 81.1, assesses another person in respect of the tax debt.

(2.4) A person acknowledges a tax debt if the person

(a) promises, in writing, to pay the tax debt;

(b) makes a written acknowledgement of the tax debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or

(c) makes a payment, including a purported payment by way of a negotiable instrument that is dishonoured, on account of the tax debt.

(2.5) For the purposes of this section, an acknowledgement made by a person's agent or legal representative has the same effect as if it were made by the person.

(2.6) In computing the day on which a limitation period ends, there shall be added the number of days on which one or more of the following is the case:

(a) the Minister may not, because of any of subsections 86(5) to (8), take any of the actions described in subsection 86(4) in respect of the tax debt;

(b) the Minister has accepted and holds security in lieu of payment of the tax debt;

(c) if the person was resident in Canada on the applicable date described in paragraph (2.2)(a) in respect of the tax debt, the person is non-resident; or

(d) an action that the Minister may otherwise take in respect of the tax debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act, of the Companies' Creditors Arrangement Act or of the Farm Debt Mediation Act.

(2.7) Despite any law of Canada or a province, Her Majesty in right of Canada is not liable for any claim that arises because the Minister collected a tax debt after the end of any limitation period that applied to the collection of the tax debt and before March 4, 2004.

(2.8) Despite any order or judgment made after March 3, 2004 that declares a tax debt not to be payable by a person, or that orders the Minister to reimburse to a person a tax debt collected by the Minister, because a limitation period that applied to the collection of the tax debt ended before royal assent to any measure giving effect to this section, the tax debt is deemed to have become payable on March 4, 2004.

(3) Proceedings for the recovery of any tax, penalty, interest or other sum payable under this Act may be commenced in a court at any time if payment thereof was avoided by reason of a misrepresentation attributable to neglect, carelessness or wilful default or by reason of fraud.

(4) Where a penalty or fine is imposed on a corporation pursuant to a conviction for an offence under this Act and the conviction or a certified copy thereof is produced to the Federal Court, the conviction shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken thereon, as if the conviction were a judgment obtained in the Court for a debt of the amount of the penalty or fine and costs, if any, specified in the conviction.

(5) Where a judgment is obtained for any tax, penalty, interest or other sum payable under this Act, including a certificate registered under section 83, the provisions of this Act by virtue of which a penalty or interest is payable for failure to pay or remit the sum apply, with such modifications as the circumstances require, to failure to pay the judgment debt, and the penalty and interest are recoverable in the same manner as the judgment debt.

R.S., 1985, c. E-15, s. 82; R.S., 1985, c. 7 (2nd Supp.), s. 41; 2004, c. 22, s. 48.

83. (1) The Minister may certify that any tax, penalty, interest or other sum payable under this Act has not been paid as and when required by this Act.

(2) On production to the Federal Court, a certificate made under this section shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken thereon, as if the certificate were a judgment obtained in the Court for a debt of the amount specified in the certificate.

(3) All reasonable costs and charges attendant on the registration of the certificate are recoverable in the same manner as if they had been certified and the certificate had been registered under this section.

R.S., 1985, c. E-15, s. 83; R.S., 1985, c. 7 (2nd Supp.), s. 41.

84. (1) Where the Minister has knowledge or suspects that a person is or is about to become liable to make a payment to a tax debtor, the Minister may, by a notice served personally or by registered or certified mail, require that person to pay to the Receiver General, on account of the tax debtor’s liability under this Act, the whole or any part of the moneys that would otherwise, within ninety days after the service of the notice, be paid or become payable to the tax debtor.

(2) Where the Minister has, under subsection (1), required a person to pay to the Receiver General moneys otherwise payable to a tax debtor, the requirement applies in respect of all moneys that are or will become payable by that person to the tax debtor within the ninety day period referred to in that subsection until the tax debtor’s liability under this Act is satisfied.

(3) Where the Minister has knowledge or suspects that a person has received, or is about to receive, an assignment of a book debt or of a negotiable instrument of title to a book debt from a tax debtor, the Minister may, by a notice served personally or by registered or certified mail, require that person to pay to the Receiver General, on account of the tax debtor’s liability under this Act, out of any moneys received by that person on account of the debt within ninety days after service of the notice, an amount equal to the amount of any tax, penalty, interest or other sum payable under this Act in respect of the transaction giving rise to the debt assigned.

(4) Any person on whom a notice is served under this section shall pay the Receiver General according to the terms thereof and, in default of payment, is liable to pay to Her Majesty an amount equal to the lesser of

(a) in the case of a person served under subsection (1),

(i) the amount of the tax debtor’s liability under this Act, and

(ii) the amount payable to the tax debtor by that person, and

(b) in the case of a person served under subsection (3),

(i) the amount of any tax, penalty, interest or other sum payable under this Act in respect of the transaction giving rise to the debt assigned to that person, and

(ii) the amount received by that person on account of the debt assigned after receipt of the notice.

(5) Any moneys paid by a person under subsection (4) shall, in addition to being applied to that person’s liability under this section, be applied on account of the tax debtor’s liability under this Act.

(6) The receipt by the Receiver General of moneys paid as required under this section is a good and sufficient discharge of the liability to the tax debtor to the extent of the amount received.

(7) In this section, “tax debtor” means a person by whom any tax, penalty, interest or other sum is payable under this Act.

(8) and (9) [Repealed, 2003, c. 15, s. 108]

R.S., 1985, c. E-15, s. 84; R.S., 1985, c. 15 (1st Supp.), s. 29, c. 7 (2nd Supp.), ss. 39, 41, c. 42 (2nd Supp.), s. 10, c. 12 (4th Supp.), s. 35; 2003, c. 15, s. 108.

85. Where a person is indebted to Her Majesty in right of Canada under this Act, the Minister may require the retention, by way of deduction or set-off, out of any amount that may be or become payable to that person by Her Majesty in right of Canada, of such amount as the Minister may specify.

R.S., 1985, c. E-15, s. 85; R.S., 1985, c. 15 (1st Supp.), s. 29, c. 7 (2nd Supp.), s. 41.

86. (1) Subsections 82(3) and (5) and sections 83 to 85 do not apply in respect of any penalty or fine imposed pursuant to a conviction for an offence under this Act.

(2) The Minister shall not certify under section 83 that a sum has not been paid, unless the person by whom the sum is payable has been assessed for that sum under this Part.

(3) The Minister shall not

(a) serve a notice under section 84 in respect of a sum payable under this Act, or

(b) require under section 85 the retention of an amount in respect of a sum payable under this Act,

unless the person by whom the sum is payable has been assessed for that sum under this Part or a judgment against that person for the payment of that sum has been rendered by a court of competent jurisdiction.

(4) Where a person has been assessed for any sum payable under this Act, otherwise than pursuant to subsection 81.15(4) or 81.38(1), the Minister shall not, for the purpose of collecting that sum,

(a) commence legal proceedings in a court,

(b) make a certificate under section 83,

(c) serve a notice under section 84, or

(d) require under section 85 the retention of an amount

before ninety days after the day on which the notice of assessment is sent to that person.

(5) Where a person has served a notice of objection under section 81.15, otherwise than pursuant to section 81.33, the Minister shall not, for the purpose of collecting the sum in controversy, take any of the actions described in paragraphs (4)(a) to (d) before ninety days after the day on which the notice of decision is sent to that person.

(6) Where a person has appealed to the Tribunal or the Federal Court under this Part, otherwise than pursuant to section 81.33, in respect of an assessment, the Minister shall not, for the purpose of collecting the sum in controversy, take any of the actions described in paragraphs (4)(a) to (d),

(a) where the appeal is to the Tribunal, before the day on which a copy of the decision of the Tribunal is sent to that person or that person discontinues the appeal; and

(b) where the appeal is to the Federal Court, before the day on which the judgment of the Court is rendered or that person discontinues the appeal.

(7) Where a person is named in a reference under section 81.36, agrees to a reference under section 81.37 or appears as a party at the hearing of any such reference, the Minister shall not, for the purpose of collecting any sum for which that person has been assessed and of which the liability for payment will be affected by the determination of the question, take any of the actions described in paragraphs (4)(a) to (d) before the day on which the question is determined by the Court.

(8) Despite subsections (1) to (7), if a person has served a notice of objection under section 81.15 or has appealed to the Tribunal or the Federal Court under this Part, otherwise than under section 81.33, in respect of an assessment and agrees in writing with the Minister to delay proceedings on the objection or appeal until a decision or judgment is rendered in another action before the Tribunal, the Federal Court, the Federal Court of Appeal or the Supreme Court of Canada in which the issue is the same or substantially the same as that raised in the objection or appeal of that person, the Minister may take any of the actions described in paragraphs (4)(a) to (d) for the purpose of collecting any sum for which that person has been assessed, determined in a manner consistent with the decision or judgment of the Tribunal or Court in the other action, at any time after the Minister notifies the person in writing that the decision or judgment has been rendered.

(9) Subsections (2) and (3) do not apply in respect of any amount deemed to be a tax by subsection 81.39(2) or (3).

R.S., 1985, c. E-15, s. 86; R.S., 1985, c. 15 (1st Supp.), s. 30, c. 7 (2nd Supp.), s. 41, c. 47 (4th Supp.), s. 52; 2002, c. 8, ss. 140, 183.

87. (1) Notwithstanding section 86, where it may reasonably be considered that the collection of any sum for which a person has been assessed would be jeopardized by a delay under that section and the Minister has, by a notice served personally or by registered or certified mail, so advised that person and directed him to pay that sum or any part thereof, the Minister may forthwith take any of the actions described in paragraphs 86(4)(a) to (d) with respect to that sum or part.

(2) Any person on whom a direction is served under subsection (1) may

(a) on three days notice of motion to the Deputy Attorney General of Canada, apply to a judge of a superior court having jurisdiction in the province in which that person resides or to a judge of the Federal Court for an order fixing a day, not earlier than fourteen days nor later than twenty-eight days after the date of the order, and place for the determination of the question whether the direction was justified in the circumstances;

(b) serve a copy of the order on the Deputy Attorney General of Canada within six days after the day on which it was made; and

(c) if that person has proceeded as authorized by paragraph (b), apply at the appointed time and place for an order determining the question.

(3) An application to a judge under paragraph (2)(a) shall be made

(a) within thirty days after the day on which the direction under subsection (1) was served; or

(b) within such further time as the judge, on being satisfied that the application was made as soon as circumstances permitted, may allow.

(4) An application to a judge under paragraph (2)(c) may, on request of the applicant, be heard in private if the applicant establishes to the satisfaction of the judge that the circumstances of the case justify proceedings being held in private.

(5) On the hearing of an application under paragraph (2)(c), the burden of justifying the direction is on the Minister.

(6) On an application under paragraph (2)(c), the judge shall determine the question summarily and may confirm, vacate or vary the direction and make such other order as he considers appropriate.

(7) Where the judge to whom an application has been made under paragraph (2)(a) cannot for any reason act or continue to act in the application under paragraph (2)(c), the application under paragraph (2)(c) may be made to another judge.

(8) No costs may be awarded by a judge on the disposition of an application under subsection (2).

R.S., 1985, c. E-15, s. 87; R.S., 1985, c. 15 (1st Supp.), s. 31, c. 7 (2nd Supp.), s. 41.

88. (1) The Minister may waive or cancel any amount otherwise payable to the Receiver General under this Act that is interest or a penalty.

(2) If a person has paid an amount of interest or penalty and the Minister cancels that amount under subsection (1), the Minister shall pay interest on the amount paid by the person beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the amount is refunded or applied against an amount owed by the person to Her Majesty in right of Canada.

R.S., 1985, c. E-15, s. 88; R.S., 1985, c. 7 (2nd Supp.), s. 41; 2001, c. 15, s. 3; 2003, c. 15, s. 109.

89. to 94. [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41]

95. (1) The amount of all penalties and fines under this Act belong to Her Majesty in right of Canada for the public uses of Canada and form part of the Consolidated Revenue Fund.

(2) Where a penalty calculated by reference to the amount of the tax that should have been paid or collected or the amount of stamps that should have been affixed or cancelled is imposed and recovered under or pursuant to this Act, the Minister may direct that the amount thereof or any portion thereof be applied on account of the tax that should have been paid or collected or the indebtedness arising out of the failure to affix or cancel the stamps.

R.S., 1985, c. E-15, s. 95; R.S., 1985, c. 7 (2nd Supp.), s. 42.

96. (1) Every person who, being required, by or pursuant to this Act, to pay or collect taxes or other sums, or to affix or cancel stamps, fails to do so as required is guilty of an offence and, in addition to any other punishment or liability imposed by law for that failure, is liable on summary conviction to a fine of

(a) not less than the aggregate of twenty-five dollars and an amount equal to the tax or other sum that he should have paid or collected or the amount of stamps that he should have affixed or cancelled, as the case may be, and

(b) not more than the aggregate of one thousand dollars and an amount equal to the tax or other sum or amount of stamps, as the case may be,

and in default of payment of the fine to imprisonment for a term of not less than thirty days and not more than twelve months.

(2) Every person who contravenes any of the provisions of this Act or of a regulation made by the Minister under this Act for which no other punishment is provided is liable on summary conviction to a fine of not less than fifty dollars and not more than one thousand dollars.

(3) Where a corporation commits an offence under this Act, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in, or participated in the commission of the offence is a party to and guilty of the offence and is liable on summary conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.

R.S., 1985, c. E-15, s. 96; R.S., 1985, c. 7 (2nd Supp.), s. 43.

97. (1) Every person required, by or pursuant to any Part except Part I, to file a return, who fails to file the return within the time it is required to be filed, is guilty of an offence and liable to a fine of not less than ten dollars and not more than one hundred dollars.

(2) When

(a) a return is filed as required by or pursuant to any Part except Part I, or

(b) an application is made under any of sections 68 to 70,

every person who makes, assents to or acquiesces in the making of, false or deceptive statements in the return or application is guilty of an offence and liable on summary conviction to a fine of

(c) not less than the aggregate of one hundred dollars and an amount equal to

(i) double the amount of the tax that should have been paid in or in respect of the period covered by the return, or

(ii) double the amount of the tax or other sum that he obtained and accepted by reason of the application, and

(d) not more than the aggregate of one thousand dollars and an amount equal to double the amount of the tax or other sum,

and in default of payment of the fine to imprisonment for a term of not more than twelve months.

(3) [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 36]

R.S., 1985, c. E-15, s. 97; R.S., 1985, c. 15 (1st Supp.), s. 35, c. 7 (2nd Supp.), s. 44, c. 12 (4th Supp.), s. 36.

97.1 and 97.2 [Repealed, 2002, c. 22, s. 418]

97.3 [Repealed, 2001, c. 16, s. 36]

97.4 [Repealed, 2002, c. 22, s. 418]

97.5 [Repealed, 2001, c. 16, s. 37]

98. (1) Every person who

(a) is required, by or pursuant to this Act, to pay or collect taxes or other sums or to affix or cancel stamps, or

(b) makes an application under any of sections 68 to 70,

shall keep records and books of account in English or French at that person’s place of business in Canada in such form and containing such information as will enable the amount of taxes or other sums that should have been paid or collected, the amount of stamps that should have been affixed or cancelled or the amount, if any, of any drawback, payment or deduction that has been made or that may be made to or by that person, to be determined.

(2) Every person required by subsection (1) to keep records and books of account shall retain those records and books of account and every account and voucher necessary to verify the information contained therein until the expiration of six years from the end of the calendar year in respect of which those records and books of account are kept or until written permission for their prior disposal is given by the Minister.

(2.01) Every person required by this section to keep records who does so electronically shall retain them in an electronically readable format for the retention period set out in subsection (2).

(2.02) The Minister may, on such terms and conditions as are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (2.01).

(2.1) Notwithstanding subsection (2), where a person required by subsection (1) to keep records and books of account serves a notice of objection under section 81.15 or 81.17 or is a party to an appeal under this Part, he shall retain those records and books of account and every account and voucher necessary to verify the information therein until the objection or appeal has been finally disposed of by appeal or otherwise.

(3) Every person required by subsection (1) to keep records and books of account shall, at all reasonable times, make the records and books of account and every account and voucher necessary to verify the information therein available to officers of the Agency and other persons thereunto authorized by the Minister and give them every facility necessary to inspect the records, books, accounts and vouchers.

R.S., 1985, c. E-15, s. 98; R.S., 1985, c. 15 (1st Supp.), s. 36, c. 7 (2nd Supp.), s. 45; 1998, c. 19, s. 278; 1999, c. 17, s. 156.

98.1 Every person who is authorized under a statute of the Province of Ontario, Quebec, Nova Scotia, New Brunswick or Prince Edward Island to sell manufactured tobacco in the province to a purchaser who is authorized under a statute of the province to retail manufactured tobacco in the province shall, at all reasonable times, make the person’s records and books of account and the records and vouchers necessary to verify the information in them available to officers of the Agency, and to other persons authorized by the Minister for the purpose of this section, for any purpose relating to the administration or enforcement of this Act and give them every facility necessary to inspect the records, books, accounts and vouchers for that purpose.

1994, c. 29, s. 11; 1999, c. 17, s. 156.

98.2 [Repealed, 2001, c. 16, s. 38]

99. (1) Subject to section 102.1, the Minister may, for any purpose related to the administration or enforcement of this Act, 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 such reasonable time as 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.

R.S., 1985, c. E-15, s. 99; R.S., 1985, c. 15 (1st Supp.), s. 37, c. 7 (2nd Supp.), s. 46.

100. (1) Where a person is found guilty of an offence under subsection 99(2) for failing to comply with a notice, the court may make such order as it deems appropriate to enforce compliance with the notice.

(1.1) Where any record or other document is inspected or provided under sections 98 and 99, the person by whom it is inspected, or to whom it is provided or any officer of the Agency may make, or cause to be made, one or more copies thereof and, in the case of an electronic document, make or cause to be made a print-out of the electronic document, and any document purporting to be certified by the Minister or an authorized person to be a copy of the document, or to be a print-out of an electronic document, made under this section is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.

(2) Where a person required by subsection 98(1) to keep records or books of account has not, in the opinion of the Minister, kept adequate records or books of account, the Minister may prescribe the form of, and the information to be contained in, records or books of account to be kept by that person under that subsection.

(3) Where the form of, or the information to be contained in, records or books of account to be kept by a person has been prescribed under subsection (2), and where that person fails to keep those records or books of account as required, that person is guilty of an offence and liable on summary conviction to a fine of not less than twenty-five dollars and not more than one thousand dollars and in default of payment of the fine to a term of imprisonment of not less than two months and not more than twelve months.

(4) Every person who fails to comply with subsection 98(3) and every person who in any way prevents or attempts to prevent an officer of the Agency or an authorized person from having access to, or from inspecting, records or books of account kept pursuant to subsection 98(1) is guilty of an offence and liable on summary conviction to a fine of not less than two hundred dollars and not more than two thousand dollars or to imprisonment for a term of not more than six months or to both fine and imprisonment.

(5) [Repealed, 2002, c. 22, s. 386]

R.S., 1985, c. E-15, s. 100; R.S., 1985, c. 7 (2nd Supp.), s. 47; 1994, c. 29, s. 12; 1998, c. 19, s. 279; 1999, c. 17, s. 156; 2001, c. 16, s. 39; 2002, c. 22, s. 386.

101. Every person who, physically or otherwise, does or attempts to do any of the following:

(a) interfere with or molest any official (in this section having the same meaning as in section 295) doing anything that the official is authorized to do under this Act, or

(b) hinder or prevent any official from doing anything the official is authorized to do under this Act

is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

(c) a fine of not less than $1,000 and not more than $25,000, or

(d) both a fine described in paragraph (c) and imprisonment for a term not exceeding twelve months.

R.S., 1985, c. E-15, s. 101; R.S., 1985, c. 15 (1st Supp.), s. 38; R.S., 1985, c. 7 (2nd Supp.), s. 48; 2001, c. 17, s. 257.

102. Every person who

(a) destroys, alters or mutilates records or books of account kept in respect of any period pursuant to subsection 98(1) to evade paying a tax or otherwise to evade compliance with this Act or to assist any other person to evade paying a tax or otherwise to evade compliance with this Act, or

(b) makes, assents to or acquiesces in the making of, false or deceptive entries or omits, assents to or acquiesces in the omission, to enter a material particular in books or records of account required to be kept in respect of any period by subsection 98(1),

is guilty of an offence and liable on summary conviction to a fine of

(c) not less than the aggregate of one hundred dollars and an amount equal to double the amount of the taxes that should have been paid or collected or the amount of stamps that should have been affixed or cancelled, as the case may be, in respect of that period, and

(d) not more than the aggregate of one thousand dollars and an amount equal to double the amount of the taxes or stamps referred to in paragraph (c),

and in default of payment of the fine, to imprisonment for a term of not less than three months and not more than twelve months.

R.S., c. E-13, s. 57.

102.1 (1) The Minister shall not serve a notice under subsection 99(1) with respect to an unnamed person or a group of unnamed persons unless the Minister has been authorized to do so under subsection (2).

(2) On an ex parte application by the Minister, a judge may, subject to such conditions as the judge considers appropriate, authorize the Minister to serve a notice under subsection 99(1) with respect to an unnamed person or a group of unnamed persons if the judge is satisfied by information on oath that

(a) the person or group is ascertainable; and

(b) the notice would be served in order to verify compliance by the person or group with any duty or obligation of that person or of persons in that group under this Act.

(c) and (d) [Repealed, 1996, c. 21, s. 63]

(3) Where authorization to serve a notice is granted under subsection (2), the notice shall refer to the authorization and the conditions, if any, imposed by the judge in connection therewith.

(4) Where authorization to serve a notice is granted under subsection (2), any person on whom the notice is served may, within fifteen days after being served with the notice, apply to the judge who granted the authorization or, where that judge is unable to act, to another judge of the same court, for a review of the authorization.

(5) A judge to whom an application is made under subsection (4) may

(a) cancel the authorization if the judge is not satisfied that the conditions referred to in paragraphs (2)(a) and (b) have been met; or

(b) confirm or vary the authorization if the judge is satisfied that those conditions have been met.

(6) In this section, “judge” means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court.

R.S., 1985, c. 7 (2nd Supp.), s. 49; 1996, c. 21, s. 63.

103. Where a tax is payable under this Act on the importation of any goods into Canada, the Customs Act is applicable in the same way and to the same extent as if that tax were payable under the Customs Tariff.

R.S., 1985, c. E-15, s. 103; R.S., 1985, c. 1 (2nd Supp.), s. 196.

104. (1) Except as otherwise provided in this Act, where a notice or other document is required or authorized by this Act to be sent to a person, other than the Minister or the Commissioner or the Tribunal, the notice or document shall be sent to that person by prepaid mail addressed to him at his latest known address or by being served personally on that person.

(2) Where a person referred to in subsection (1) carries on business under a name or style other than his own name, the notice or document may be addressed to the name or style under which that person carries on business and, in the case of personal service, is deemed to have been validly served if it has been left with an adult person employed at the place of business of the addressee.

(3) Where a person referred to in subsection (1) carries on business in partnership, the notice or document may be addressed to the name of the partnership and, in the case of personal service, is deemed to have been validly served if it has been served on one of the partners or left with an adult person employed at the place of business of the partnership.

R.S., 1985, c. E-15, s. 104; R.S., 1985, c. 15 (1st Supp.), s. 39, c. 7 (2nd Supp.), s. 50, c. 47 (4th Supp.), s. 52; 1999, c. 17, s. 155.