93 (1) Any person thereunto authorized by the Minister for any purpose related to the administration or enforcement of this Act may at all reasonable times enter into any premises or place where any business is carried on or any property is kept or anything is done in connection with any business or any books or records are or should be kept pursuant to this Act, and, (a) audit or examine the books and records and any account, voucher, letter, telegram or other document that relates or may relate to the information that is or should be in the books or records or the amount of tax payable under this Act; (b) examine property described by an inventory or any property, process or matter an examination of which may, in the person’s opinion, assist him or her in determining the accuracy of an inventory or in ascertaining the information that is or should be in the books or records or the amount of any tax payable under this Act; and (c) require the president, manager, secretary or any director, agent or representative of the corporation liable to pay or considered possibly liable to pay tax under this Act and any other person on the premises of such corporation to give all reasonable assistance with the audit or examination and to answer all questions relating to the audit or examination either orally or, if he or she so requires, in writing, on oath or affirmation or by statutory declaration and, for that purpose, require such person to attend at the premises or place with him or her.  R.S.O. 1990, c. C.40, s. 93 (1); 2004, c. 16, s. 2 (2). Idem (2) The Minister may, for any purpose relating to the administration or enforcement of this Act, by registered letter or by a demand served personally or delivered by a courier service, require from any corporation or from the president, manager, secretary, or any director, agent or representative thereof, (a) any information or additional information or a return as required by section 75 or a supplementary return; or (b) production, or production on oath or affirmation, of any books, letters, accounts, invoices, statements, financial or otherwise, or other documents, within such reasonable time as is stipulated therein.  R.S.O. 1990, c. C.40, s. 93 (2); 2001, c. 23, s. 59 (1); 2004, c. 16, s. 2 (2). Idem (3) The Minister may, for any purpose related to the administration or enforcement of this Act, by registered letter or by a demand served personally or delivered by a courier service, require from any person, partnership, syndicate, trust or corporation holding or paying or liable to pay any portion of the income of the corporation, or from any partner, agent or official of any such person, partnership, syndicate, trust or corporation, production, or production on oath, of any books, letters, accounts, invoices, statements, financial or otherwise, or other documents, within such reasonable time as is stipulated therein.  R.S.O. 1990, c. C.40, s. 93 (3); 2001, c. 23, s. 59 (2); 2004, c. 16, s. 2 (2). Idem (4) The Minister may, by registered letter or by a demand served personally or delivered by a courier service, require the production, under oath or affirmation or otherwise, by any person, partnership, syndicate, trust or corporation, or by his, her or its agent or officer, of any letters, accounts, invoices, statements, financial or otherwise, books or other documents in the possession or in the control of such person, partnership, syndicate, trust or corporation or of his, her or its agent or officer, for the purpose of determining what tax, if any, is payable under this Act by any corporation and production thereof shall be made within such reasonable time as is stipulated in such registered letter or demand.  R.S.O. 1990, c. C.40, s. 93 (4); 2001, c. 23, s. 59 (3); 2004, c. 16, s. 2 (2). Deemed receipt of registered letter (4.1) A registered letter sent to a person or entity under subsection (2), (3) or (4) is deemed to have been received on the fifth day after the day of mailing unless the person or entity to whom it is sent establishes that, although acting in good faith, the person or entity did not receive it or did not receive it until a later date.  2011, c. 9, Sched. 8, s. 4. Idem (5) 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 Ministry of Finance, to make such inquiry as he or she deems necessary with reference to anything relating to the administration or enforcement of this Act.  R.S.O. 1990, c. C.40, s. 93 (5); 1994, c. 14, s. 42 (1); 2004, c. 16, s. 2 (2). Copies (6) Where a book, record or other document has been examined or produced under this section, the person by whom it is examined or to whom it is produced or any officer of the Ministry of Finance may make, or cause to be made, one or more copies thereof and a document purporting to be certified by the Minister, or a person authorized by the Minister, to be a copy made pursuant to this section is admissible in evidence and has the same probative force as the original document would have had if it had been proven in the ordinary way.  1994, c. 14, s. 42 (2); 2004, c. 16, s. 2 (2). Print-out admissible in evidence (6.1) If a return, document or any information has been delivered by a person to the Minister on computer disk or other electronic medium, or by electronic filing as permitted under this Act, a document, accompanied by the certificate of the Minister, or of a person authorized by the Minister, stating that the document is a print-out of the return, document or information received by the Minister from the person and certifying that the information contained in the document is a true and accurate representation of the return, document or information delivered by the person, is admissible in evidence and shall have the same probative force as the original return, document or information would have had if it had been delivered in paper form.  1994, c. 14, s. 42 (2); 2004, c. 16, s. 2 (2). Same (6.2) The Minister or a person authorized by the Minister may, for any purpose related to the administration or enforcement of this Act, reproduce from original data stored electronically any document previously issued by the Minister under this Act, and the electronically reproduced document shall be admissible in evidence and shall have the same probative force as the original document would have had if it had been proved in the ordinary way.  1994, c. 14, s. 42 (2); 2004, c. 16, s. 2 (2). Same (6.3) If the data contained on a return or other document received by the Minister from a person has been stored electronically by the Minister on computer disk or other electronic medium and the return or other document has been destroyed by a person so authorized by the Minister, a document, accompanied by the certificate of the Minister or of a person authorized by the Minister, stating that the document is a print-out of the data contained on the return or other document received and stored electronically by the Minister and certifying that the information contained in the document is a true and accurate representation of the data contained on the return or document delivered by the person, is admissible in evidence and shall have the same probative force as the original return or document would have had if it had been proved in the ordinary way.  1994, c. 14, s. 42 (2); 2004, c. 16, s. 2 (2). Compliance (7) No person shall hinder or molest or interfere with any person doing anything that he or she is authorized by this section to do or prevent or attempt to prevent any person doing any such thing and, despite any other law to the contrary, every person shall, unless unable to do so, do everything the person is required by this section to do.  R.S.O. 1990, c. C.40, s. 93 (7); 2004, c. 16, s. 2 (2). Administration of oaths and affirmations (8) Declarations or affidavits in connection with returns delivered under this Act or statements of information submitted pursuant to this section may be taken before any person having authority to administer an oath or affirmation, or before any person specially authorized for that purpose by the Lieutenant Governor in Council, but any person so specially authorized shall not charge any fee therefor.  R.S.O. 1990, c. C.40, s. 93 (8); 2004, c. 16, s. 2 (2). Application of Public Inquiries Act, 2009 (9) Section 33 of the Public Inquiries Act, 2009 apply to an inquiry authorized under subsection (5).  2009, c. 33, Sched. 6, s. 49. Section Amendments with date in force (d/m/y) 1994, c. 14, s. 42 (1, 2) - 23/06/1994 2001, c. 23, s. 59 (1-3)
- 05/12/2001 2004, c. 16, s. 2 (2)
- 01/01/2004 2009, c. 33, Sched. 6, s. 49 - 01/06/2011 2011, c. 9, Sched. 8, s. 4 - 12/05/2011