GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 226
Taxpayer leaving Canada 226 (1) Where the Minister suspects that a taxpayer has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice served personally or by registered letter addressed to the taxpayer’s latest known address, demand payment of the amount of all taxes, interest and penalties for which the taxpayer is liable or would be liable if the time for payment had arrived, and that amount shall be paid forthwith by the taxpayer notwithstanding any other provision of this Act. Seizure in case of default of payment (2) If a taxpayer fails to pay, as required, any tax, interest or penalties demanded under this section, the Minister may direct that the goods and chattels, or movable property, of the taxpayer be seized and subsections 225(2) to (5) apply, with respect to the seizure, with any modifications that the circumstances require. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 226; 1994, c. 7, Sch. II, s. 185; 2013, c. 34, s. 164
Income Tax Act — I-3.3 227
resident person, and, where the Minister sends a notice of assessment to the person, sections 150 to 163, subsections 164(1) and 164(1.4) to 164(7), sections 164.1 to 167 and Division J of Part I apply with such modifications as the circumstances require. Joint and several, or solidary, liability re contributions to RCA (10.2) If a non-resident person fails to deduct, withhold or remit an amount as required by subsection 153(1) in respect of a contribution under a retirement compensation arrangement that is paid on behalf of the employees or former employees of an employer with whom the non-resident person does not deal at arm’s length, the employer is jointly and severally, or solidarily, liable with the non-resident person to pay any amount payable under subsection (8), (8.2), (8.3), (9), (9.2) or (9.4) by the non-resident person in respect of the contribution. (10.3) to (10.9) [Repealed, 1994, c. 7, Sch. VIII, s. 153] Withholding tax (11) Provisions of this Act requiring a person to deduct or withhold an amount in respect of taxes from amounts payable to a taxpayer are applicable to Her Majesty in right of Canada or a province. Agreement not to deduct void (12) Where this Act requires an amount to be deducted or withheld, an agreement by the person on whom that obligation is imposed not to deduct or withhold is void. Minister’s receipt discharges debtor (13) The receipt of the Minister for an amount deducted or withheld by any person as required by or under this Act is a good and sufficient discharge of the liability of any debtor to the debtor’s creditor with respect thereto to the extent of the amount referred to in the receipt. Application of other Parts (14) Parts IV, IV.1, VI and VI.1 do not apply to any corporation for any period throughout which it is exempt from tax because of section 149. Partnership included in “person” (15) In this section, a reference to a “person” with respect to any amount deducted or withheld or required to be deducted or withheld is deemed to include a partnership. Municipal or provincial corporation excepted (16) A corporation that at any time in a taxation year would be a corporation described in any of paragraphs 149(1)(d) to (d.6) but for a provision of an appropriation Act is deemed not to be a private corporation for the purposes of Part IV with respect to that year. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 227; 1994, c. 7, Sch. II, s. 186, Sch. V, s. 90, Sch. VIII, ss. 132, 153, c. 21, s. 104; 1996, c. 21, s. 57, c. 23, s. 176; 1997, c. 25, s. 67; 1998, c. 19, s. 226; 2000, c. 12, s. 138; 2001, c. 17, ss. 180, 229; 2006, c. 4, s. 86; 2008, c. 28, s. 33; 2012, c. 19, s. 14, c. 31, s. 52; 2013, c. 34, ss. 165(E), 351; 2014, c. 39, s. 68; 2016, c. 7, s. 46 2023, c. 26, s. 65 2024, c. 15, s. 63 2024, c. 17, s. 70
Income Tax Act — I-3.3 227.1
Liability of directors for failure to deduct 227.1 (1) Where a corporation has failed to deduct or withhold an amount as required by subsection 135(3) or 135.1(7) or section 153 or 215, has failed to remit such an amount or has failed to pay an amount of tax for a taxation year as required under Part VII or VIII, the directors of the corporation at the time the corporation was required to deduct, withhold, remit or pay the amount are jointly and severally, or solidarily, liable, together with the corporation, to pay that amount and any interest or penalties relating to it. Limitations on liability (2) A director is not liable under subsection 227.1(1), unless (a) a certificate for the amount of the corporation’s liability referred to in that subsection has been registered in the Federal Court under section 223 and execution for that amount has been returned unsatisfied in whole or in part; (b) the corporation has commenced liquidation or dissolution proceedings or has been dissolved and a claim for the amount of the corporation’s liability referred to in that subsection has been proved within six months after the earlier of the date of commencement of the proceedings and the date of dissolution; or (c) the corporation has made an assignment or a bankruptcy order has been made against it under the Bankruptcy and Insolvency Act and a claim for the amount of the corporation’s liability referred to in that subsection has been proved within six months after the date of the assignment or bankruptcy order. Idem (3) A director is not liable for a failure under subsection 227.1(1) where the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances. Limitation period (4) No action or proceedings to recover any amount payable by a director of a corporation under subsection 227.1(1) shall be commenced more than two years after the director last ceased to be a director of that corporation. Amount recoverable (5) Where execution referred to in paragraph 227.1(2)(a) has issued, the amount recoverable from a director is the amount remaining unsatisfied after execution. Preference (6) Where a director pays an amount in respect of a corporation’s liability referred to in subsection 227.1(1) that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference that Her Majesty in right of Canada would have been entitled to had that amount not been so paid and, where a certificate that relates to that amount has been registered, the director is entitled to an assignment of the certificate to the extent of the director’s payment, which assignment the Minister is hereby empowered to make. Contribution (7) A director who has satisfied a claim under this section is entitled to contribution from the other directors who were liable for the claim. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 227.1; 1994, c. 7, Sch. V, s. 90; 2004, c. 25, s. 202; 2006, c. 4, s. 87
Income Tax Act — I-3.3 228
Applying payments under collection agreements 228 Where a payment is made to the Minister on account of tax under this Act, an Act of a province that imposes a tax similar to the tax imposed under this Act, or any two or more such Acts, such part of that payment as is applied by the Minister in accordance with the provisions of a collection agreement entered into under Part III of the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act against the tax payable by a taxpayer for a taxation year under this Act discharges the liability of the taxpayer for that tax only to the extent of the part of the payment so applied, notwithstanding that the taxpayer directed that the payment be applied in a manner other than that provided in the collection agreement or made no direction as to its application. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1970-71-72, c. 63, s. 1“228”; 1985, c. 45, s. 118
Income Tax Act — I-3.3 229.1
Repeal of s. 229 229.1 (1) Section 229 is repealed. Coming into force (2) Subsection 229.1(1) shall come into force on a day to be fixed by proclamation. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1986, c. 6, s. 119
Income Tax Act — I-3.3 230
nt serves a notice of objection or where that person is a party to an appeal to the Tax Court of Canada under this Act, that person shall retain every record, book of account, account and voucher necessary for dealing with the objection or appeal until, in the case of the serving of a notice of objection, the time provided by section 169 to appeal has elapsed or, in the case of an appeal, until the appeal is disposed of and any further appeal in respect thereof is disposed of or the time for filing any such further appeal has expired. Exception where demand by Minister (7) Where the Minister is of the opinion that it is necessary for the administration of this Act, the Minister may, by registered letter or by a demand served personally, require any person required by this section to keep records and books of account to retain those records and books of account, together with every account and voucher necessary to verify the information contained therein, for such period as is specified in the letter or demand. Permission for earlier disposal (8) A person required by this section to keep records and books of account may dispose of the records and books of account referred to in this section, together with every account and voucher necessary to verify the information contained therein, before the expiration of the period in respect of which those records and books of account are required to be kept if written permission for their disposal is given by the Minister. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 230; 1994, c. 21, s. 105; 1998, c. 19, s. 227; 2011, c. 24, s. 70; 2013, c. 34, s. 352(F) 2019, c. 29, s. 41
Income Tax Act — I-3.3 230.1
Records re monetary contributions - Canada Elections Act 230.1 (1) Every agent authorized under the Canada Elections Act to accept monetary contributions referred to in that Act shall keep records, sufficient to enable each monetary contribution within the meaning assigned by subsection 127(4.1) that they receive and the expenditures that they make to be verified, (including a duplicate of the receipt referred to in subsection 127(3) for each of those monetary contributions) at (a) in the case of an agent other than an official agent of a candidate, the address recorded in the registry of political parties or of electoral district associations referred to in the Canada Elections Act ; and (b) in the case of an official agent of a candidate, the agent’s address set out in the nomination papers filed under that Act with the returning officer when the candidate was a prospective candidate or any other address that the Minister designates. Information Return (2) Each agent to whom subsection (1) applies shall file with the Minister an information return in prescribed form and containing prescribed information. The return is to be filed within the period for the filing of a financial transactions return or an electoral campaign return, as the case may be, under the Canada Elections Act . Application of subsections 230(3) to (8) (3) Subsections 230(3) to (8) apply, with any modifications that the circumstances require, in respect of the keeping of records by agents as required by subsection (1). (4) and (5) [Repealed, 1994, c. 21, s. 106] (6) and (7) [Repealed, 2003, c. 19, s. 74(1)] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 230.1; 1994, c. 7, Sch. VIII, s. 133, c. 21, s. 106; 2003, c. 19, s. 74; 2014, c. 12, s. 149
Income Tax Act — I-3.3 231
Definitions 231 In sections 231.1 to 231.8, authorized person means a person authorized by the Minister for the purposes of sections 231.1 to 231.5; ( personne autorisée ) document includes money, a security and a record; ( document ) dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence and includes (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway, and (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence; ( maison d’habitation ) judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court. ( juge ) [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 231; 1998, c. 19, s. 228; 2001, c. 17, s. 181; 2018, c. 27, s. 22
Income Tax Act — I-3.3
authorized person means a person authorized by the Minister for the purposes of sections 231.1 to 231.5; ( personne autorisée )
Income Tax Act — I-3.3
document includes money, a security and a record; ( document )
Income Tax Act — I-3.3 (a)
dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence and includes (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway, and (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence; ( maison d’habitation )
Income Tax Act — I-3.3
judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court. ( juge )
Income Tax Act — I-3.3 231.1
Information gathering 231.1 (1) An authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, (a) inspect, audit or examine any document, including books and records, of a taxpayer or any other person that may be relevant in determining the obligations or entitlements of the taxpayer or any other person under this Act; (b) examine any property or process of, or matter relating to, a taxpayer or any other person, an examination of which may assist the authorized person in determining the obligations or entitlements of the taxpayer or any other person under this Act; (c) enter any premises or place where any business is carried on, any property is kept, anything is done in connection with any business or any books or records are or should be kept, except that, if the premises or place is a dwelling-house, the authorized person may enter the dwelling-house without the consent of the occupant only under the authority of a warrant under subsection (3); (d) require a taxpayer or any other person to give the authorized person all reasonable assistance, to answer all proper questions relating to the administration or enforcement of this Act and (i) to attend with the authorized person, at a place designated by the authorized person, or by video-conference or by another form of electronic communication, and to answer the questions orally, and (ii) to answer the questions in writing, in any form specified by the authorized person; and (e) require a taxpayer or any other person to give the authorized person all reasonable assistance with anything the authorized person is authorized to do under this Act. (2) [Repealed, 2022, c. 19, s. 54] Application (3) Where, on ex parte application by the Minister, a judge is satisfied by information on oath that (a) there are reasonable grounds to believe that a dwelling-house is a premises or place referred to in paragraph 231.1(1)(c), (b) entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, and (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused, the judge may issue a warrant authorizing an authorized person to enter the dwelling-house subject to such conditions as are specified in the warrant but, where the judge is not satisfied that entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, the judge may (d) order the occupant of the dwelling-house to provide to an authorized person reasonable access to any document or property that is or should be kept in the dwelling-house, and (e) make such other order as is appropriate in the circumstances to carry out the purposes of this Act, to the extent that access was or may be expected to be refused and that the document or property is or may be expected to be kept in the dwelling-house. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 231.1; 1994, c. 21, s. 107 2022, c. 19, s. 54
Income Tax Act — I-3.3 231.2
Requirement to provide documents or information 231.2 (1) Notwithstanding any other provision of this Act, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of this Act (including the collection of any amount payable under this Act by any person), of a listed international agreement or, for greater certainty, of a tax treaty with another country, by notice sent or served in accordance with subsection (1.1), require that any person provide, within such reasonable time as is stipulated in the notice, (a) any information or additional information, including a return of income or a supplementary return; or (b) any document. Notice (1.1) A notice referred to in subsection (1) may be (a) served personally; (b) sent by registered or certified mail; or (c) sent electronically to a bank or credit union that has provided written consent to receive notices under subsection (1) electronically. Unnamed persons (2) The Minister shall not impose on any person (in this section referred to as a “third party”) a requirement under subsection 231.2(1) to provide information or any document relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection 231.2(3). Judicial authorization (3) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this subsection referred to as the “group”) if the judge is satisfied by information on oath that (a) the person or group is ascertainable; and (b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Act. (c) and (d) [Repealed, 1996, c. 21, s. 58(1)] (4) to (6) [Repealed, 2013, c. 33, s. 21] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 231.2; 1996, c. 21, s. 58; 2000, c. 30, s. 176; 2007, c. 35, s. 63; 2013, c. 33, s. 21, c. 34, s. 353 2021, c. 23, s. 55 2024, c. 17, s. 71
Income Tax Act — I-3.3 231.31
Warrant under Criminal Code 231.31 (1) For the purposes of this Act and subject to subsection (2), a warrant may be issued under subsection 487.01(1) of the Criminal Code to an authorized person even though that person is not a peace officer. Video surveillance not authorized (2) The warrant is not to authorize the observation of a person by means of a video camera or other similar electronic device. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2024, c. 17, s. 353
Income Tax Act — I-3.3 231.32
Things seized 231.32 (1) Subsection (2) applies to an authorized person who has seized anything (a) under a warrant issued under the Criminal Code ; (b) under section 487.11 or 489 of the Criminal Code ; or (c) in the execution of duties under this Act. Restitution of things seized and report (2) If the authorized person is satisfied that the circumstances set out in subparagraphs 489.1(1)(a)(i) and (ii) of the Criminal Code apply in respect of the thing seized, the authorized person is, as soon as practicable, to return the thing seized and report in accordance with paragraph 489.1(1)(a) of that Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2024, c. 17, s. 353
Income Tax Act — I-3.3 231.4
Inquiry 231.4 (1) The Minister may, for any purpose related to the administration or enforcement of this Act, authorize any person, whether or not the person is an officer of the Canada Revenue Agency, to make such inquiry as the person may deem necessary with reference to anything relating to the administration or enforcement of this Act. Appointment of hearing officer (2) Where the Minister, pursuant to subsection 231.4(1), authorizes a person to make an inquiry, the Minister shall forthwith apply to the Tax Court of Canada for an order appointing a hearing officer before whom the inquiry will be held. Powers of hearing officer (3) For the purposes of an inquiry authorized under subsection 231.4(1), a hearing officer appointed under subsection 231.4(2) in relation thereto has all the powers conferred on a commissioner by sections 4 and 5 of the Inquiries Act and that may be conferred on a commissioner under section 11 thereof. When powers to be exercised (4) A hearing officer appointed under subsection 231.4(2) in relation to an inquiry shall exercise the powers conferred on a commissioner by section 4 of the Inquiries Act in relation to such persons as the person authorized to make the inquiry considers appropriate for the conduct thereof but the hearing officer shall not exercise the power to punish any person unless, on application by the hearing officer, a judge of a superior or county court certifies that the power may be exercised in the matter disclosed in the application and the applicant has given to the person in respect of whom the applicant proposes to exercise the power 24 hours notice of the hearing of the application or such shorter notice as the judge considers reasonable. Rights of witness at inquiry (5) Any person who gives evidence in an inquiry authorized under subsection 231.4(1) is entitled to be represented by counsel and, on request made by the person to the Minister, to receive a transcript of the evidence given by the person. Rights of person whose affairs are investigated (6) Any person whose affairs are investigated in the course of an inquiry authorized under subsection 231.4(1) is entitled to be present and to be represented by counsel throughout the inquiry unless the hearing officer appointed under subsection 231.4(2) in relation to the inquiry, on application by the Minister or a person giving evidence, orders otherwise in relation to the whole or any part of the inquiry on the ground that the presence of the person and the person’s counsel, or either of them, would be prejudicial to the effective conduct of the inquiry. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 231.4; 1999, c. 17, s. 168; 2005, c. 38, s. 138