16 (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 where any business is carried on or any property is kept or anything is done in connection with any business or where any books or records are or should be kept pursuant to this Act, and may, (a)  audit or examine any books, records or anything else that relates or may relate to the tax imposed by this Act; Note: On January 1, 2024, clause 16 (1) (a) of the Act is amended by adding “or the compliance of an interjurisdictional carrier with an agreement entered into under section 34” at the end. (See: 2023, c. 21, Sched. 4, s. 3 (1)) (b)  examine the property described by an inventory or any property, process or matter, an examination of which may, in his or her opinion, assist the person 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 collectable or payable under this Act; (c)  require a purchaser, person liable to pay tax under subsection 2 (4.1) or (4.2), retailer, wholesaler, exporter, importer, interjurisdictional carrier or collector liable to collect or pay or considered possibly liable to collect or pay tax under this Act or, if such purchaser, person liable to pay tax under subsection 2 (4.1) or (4.2), retailer, wholesaler, exporter, importer, interjurisdictional carrier or collector is a partnership or corporation, require a partner or the president, manager, secretary or any director, agent or representative thereof or any other person on the premises of such purchaser, person liable to pay tax under subsection 2 (4.1) or (4.2), retailer, wholesaler, exporter, importer, interjurisdictional carrier or collector to give the person all reasonable assistance with the audit or examination and to answer all questions relating to the audit or examination either orally or, if the person so requires, in writing, on oath or by statutory declaration, and for that purpose require such person to attend at the premises with him or her; and Note: On January 1, 2024, clause 16 (1) (c) of the Act is amended by adding “or required to comply with an agreement entered into under section 34” after “under this Act”. (See: 2023, c. 21, Sched. 4, s. 3 (2)) (d)  take samples of the contents of any storage tank located on any business premises to determine the amount of any tax payable under this Act.  R.S.O. 1990, c. G.5, s. 16 (1); 1991, c. 13, s. 6 (1); 1992, c. 9, s. 11 (1, 2); 1996, c. 10, s. 13 (1); 2002, c. 22, s. 92 (1); 2019, c. 15, Sched. 14, s. 3; 2020, c. 36, Sched. 19, s. 1 (1). Power to survey, etc. (1.0.1) For clarity, any person authorized to examine anything under subsection (1) may, in person or remotely, survey, photograph or make any kind of record of it. 2020, c. 36, Sched. 19, s. 1 (2). Inventory report (1.1) The Minister may, for any purpose related to the administration or enforcement of this Act and the regulations, require a retailer, wholesaler, importer or collector to complete an inventory report showing all gasoline, aviation fuel and propane that the retailer, wholesaler, importer or collector owns or has in its possession on one or more specified dates. 2014, c. 7, Sched. 11, s. 2. Same (1.2) The inventory report shall contain such other information that the Minister may require and the report shall be given to the Minister within the period of time specified by the Minister. 2014, chapter 7, Sched. 11, s. 2. Idem (2) The Minister may, for any purpose related to the administration or enforcement of this Act, by registered letter or by a demand served personally, require from any purchaser, person liable to pay tax under subsection 2 (4.1) or (4.2), retailer, wholesaler, exporter, interjurisdictional transporter, importer, interjurisdictional carrier, manufacturer or collector, or if such purchaser, person liable to pay tax under subsection 2 (4.1) or (4.2), retailer, wholesaler, exporter, interjurisdictional transporter, importer, interjurisdictional carrier, manufacturer or collector is a partnership or corporation, from a partner or the president, manager, secretary or any director, agent or representative thereof, (a)  any information or a return as required under this Act or the regulations; or (b)  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. G.5, s. 16 (2); 1991, c. 13, s. 6 (2); 1992, c. 9, s. 11 (3); 1996, c. 10, s. 13 (2); 2002, c. 22, s. 92 (2); 2019, c. 15, Sched. 14, s. 3. 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, require from any person, partnership, syndicate, trust or corporation holding for or paying or liable to pay any amount to a purchaser, person liable to pay tax under subsection 2 (4.1) or (4.2), retailer, wholesaler, importer or collector, 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. G.5, s. 16 (3); 1991, c. 13, s. 6 (3); 2019, c. 15, Sched. 14, s. 3. Production of evidence to prove tax payable by another person (4) The Minister may, by registered letter or by a demand served personally, require the production, under oath or otherwise, by any person, partnership, syndicate, trust or corporation, or by their 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 their agent or officer for the purpose of determining what tax, if any, is collectable or payable under this Act by any person, and production thereof shall be made within such reasonable time as is stipulated in such registered letter or demand.  R.S.O. 1990, c. G.5, s. 16 (4); 1991, c. 13, s. 6 (4); 1992, c. 9, s. 11 (4). 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 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. 18, s. 1. Copies (5) If a book, record or other document is 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 of it, and a document purporting to be signed by the Minister, or by a person authorized by the Minister, certifying the document to be a copy made under this subsection is admissible in evidence and has the same probative force as the original document would have had if it had been proved in the ordinary way.  2006, c. 33, Sched. L, s. 7. Admission of evidence (5.1) The Minister, or a person authorized by the Minister, may, for any purpose relating 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 is admissible in evidence and shall have the same probative force as the original document would have had if it had been proven in the ordinary way.  1994, c. 18, s. 3 (17). Same (5.2) If a return, document or any other 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. 18, s. 3 (17). Same (5.3) If the data contained on a return or other document received by the Minister from a person is 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, stating that the document is a print-out of the data contained on the return and 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. 18, s. 3 (17). Compliance (6) No person shall hinder, 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.  R.S.O. 1990, c. G.5, s. 16 (6). Idem (7) 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. G.5, s. 16 (7). Administration of oaths (8) Declarations or affidavits in connection with returns delivered under this Act or statements of information submitted under this section may be taken before any person having authority to administer an oath 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. G.5, s. 16 (8). Offence (9) Every person who contravenes this section or who fails to provide any information or make a return requested under this section is guilty of an offence and on conviction is liable to a fine of $50 for each day during which the default occurs or continues.  1992, c. 9, s. 11 (5). Liability (10) The Crown or any employee of the Crown or any person acting in the administration or enforcement of this Act is not liable for any damage to a screen, filter or other device installed in, on or about the intake of a storage tank and which impedes access to the storage tank by equipment required by and used by a person authorized by the Minister under this Act and the regulations to take samples of gasoline, aviation fuel or propane where the screen, filter or device is not removed or not removable by the person in charge of the tank at the time a sample of gasoline, aviation fuel or propane is to be taken or for any compensation to any person for any gasoline, aviation fuel or propane taken as a sample for the purposes of this Act or the regulations.  1992, c. 9, s. 11 (5). Section Amendments with date in force (d/m/y) 1991, c. 13, s. 6 (1-4) - 27/06/1991; 1992, c. 9, s. 11 (1-5) - 1/01/1992; 1994, c. 18, s. 3 (16, 17) - 23/06/1994; 1996, c. 10, s. 13 (1, 2) - 1/01/1997 2002, c. 22, s. 92 (1, 2) - 1/07/2003 2006, c. 33, Sched. L, s. 7 - 20/12/2006 2011, c. 9, Sched. 18, s. 1 - 12/05/2011 2014, c. 7, Sched.11, s. 2 - 1/09/2014 2019, c. 15, Sched. 14, s. 3 - 01/01/2020 2020, c. 36, Sched. 19, s. 1 (1, 2) - 08/12/2020 2023, c. 21, Sched. 4, s. 3 (1, 2) - 01/01/2024