Greenhouse Gas Pollution Pricing Act — G-11.55 144
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. Requirement to provide foreign-based information (2) Despite any other provision of this Part, the Minister may, by a notice served or sent in accordance with subsection (3.1), 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. 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. Notice (3.1) A notice referred to in subsection (2) may be (a) served personally; (b) sent by confirmed delivery service; or (c) sent electronically to a bank or credit union (as defined in subsection 123(1) of the Excise Tax Act ) that has provided written consent to receive notices under subsection (2) electronically. Review of foreign information requirement (4) If a person is served or sent a notice of a requirement under subsection (2), the person may, within 90 days after the day on which the notice was served or sent, apply to a judge for a review of the requirement. 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. 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 on which the notice of the requirement under subsection (2) is served, or to which that notice is sent, if that person is related, within the meaning of section 6 of the Excise Act, 2001 , to the non-resident person. 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 . Consequence of failure (8) If a person fails to comply substantially with a notice served or sent 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. 2018, c. 12, s. 186 “144” 2021, c. 23, s. 79