31 (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 collectable or payable under this Act; (b)  examine the property described by an inventory or any property, process or matter, an examination of which may, in the person’s opinion, assist 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; and (c)  require a vendor, purchaser or registrant liable to collect or pay or considered possibly liable to collect or pay tax under this Act or, if the vendor, purchaser or registrant is a partnership or corporation, require a partner or the president, manager, secretary or any director, agent or representative thereof and any other person on the premises of the vendor, purchaser or registrant to give him or her 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 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. R.31, s. 31 (1); 1993, c. 12, s. 9 (1); 2001, c. 23, s. 202 (1). Same (2) The Minister may, for any purpose related to the administration or enforcement of this Act or the regulations, by registered letter, or by a demand served personally or delivered by a courier service, within such reasonable time as is stipulated in the registered letter or demand, require from any person, partnership, syndicate, trust, corporation, or other business entity or from any partner, agent, member, director or officer thereof, (a)  any information or additional information or a return required by section 15 or 15.1 or a supplementary return; (b)  production of books, letters, accounts, invoices, financial statements, computer programs or data files, or any other documents on paper or stored electronically; (c)  particulars of any amounts paid, held on behalf of or payable to a vendor, purchaser or registrant; or (d)  a written statement, concerning any matter that may be relevant to the administration or enforcement of this Act or the regulations.  1994, c. 13, s. 18; 2001, c. 23, s. 202 (2). Same (2.1) The Minister may require that a written statement referred to in clause (2) (d) be made by way of affidavit or statutory declaration.  1994, c. 13, s. 18. Deemed receipt of registered letter (2.2) A registered letter sent to a person or entity under subsection (2) 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. 37, s. 5. Admission of evidence (3) 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 or any information previously submitted in any form by a vendor, 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. 13, s. 18; 1997, c. 43, Sched. D, s. 10. (4) Repealed:  1994, c. 13, s. 18. Inquiry (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 the Minister considers necessary with reference to anything relating to the administration or enforcement of this Act.  R.S.O. 1990, c. R.31, s. 31 (5); 1994, c. 13, s. 8 (2). Copies (6) 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 thereof, and a document purporting to be certified by the person 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 if proved in the ordinary way.  1993, c. 12, s. 9 (2); 1994, c. 13, s. 8 (2). Compliance (7) No person shall hinder or molest or interfere with any person doing anything that the person is authorized by this section to do or prevent or attempt to prevent any person doing any such thing.  R.S.O. 1990, c. R.31, s. 31 (7). Idem (8) Despite any other law to the contrary, every person shall, unless the person is unable to do so, do everything he, she or it is required by this section to do.  R.S.O. 1990, c. R.31, s. 31 (8). Administration of oaths (9) 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 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. R.31, s. 31 (9). Application of Public Inquiries Act, 2009 (10) Section 33 of the Public Inquiries Act, 2009 applies to an inquiry under subsection (5).  2009, c. 33, Sched. 6, s. 85. Section Amendments with date in force (d/m/y) 1993, c. 12, s. 9 (1, 2) - 29/07/1993; 1994, c. 13, s. 8 (2) - 23/06/1994; 1994, c. 13, s. 18 - 23/06/1994; 1997, c. 43, Sched. D, s. 10 - 18/12/1997 2001, c. 23, s. 202 (1, 2) - 01/10/2001 2009, c. 33, Sched. 6, s. 85 - 01/06/2011 2011, c. 9, Sched. 37, s. 5 - 12/05/2011 Not delivering return, false statements, fraud