23 (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, (a)  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 may, (i)  audit or examine any books, records or anything else that may relate to, (A)  the tax imposed by this Act, (B)  raw leaf tobacco that was produced, processed, sold, purchased, imported or exported, or (C)  cigarette filter components that were imported, sold or delivered or that are or were in the possession of a person, (ii)  examine the property described by an inventory or any property, process or matter, an examination of which may, in his or her opinion, assist in determining the accuracy of an inventory or in ascertaining the information that is or should be in the books or the amount of any tax imposed by this Act, (iii)  examine any inventory of raw leaf tobacco that may be in the premises or place, (iv)  examine any inventory of cigarettes or fine cut tobacco, any individual packages of cigarettes or of fine cut tobacco in any inventory and any equipment for manufacturing cigarettes or fine cut tobacco that may be in the premises or place, (v)  examine any cigarette filter components that may be in the premises or place, and (vi)  require a dealer liable to collect or pay over or considered possibly liable to collect or pay over tax imposed under this Act, or, if such dealer 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 such dealer to give him or her all reasonable assistance with the audit or examination, or the determination by him or her of the retail price of any tobacco product sold, and to answer all questions relating to such audit, examination or determination, 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; and (b)  examine any land on which raw leaf tobacco is produced. 2020, c. 36, Sched. 44, s. 1 (1). Same, sample (1.1) Any person authorized to examine an inventory of raw leaf tobacco under subclause (1) (a) (iii) may, at the expense of the owner, obtain a sample of raw leaf tobacco examined under that clause. 2015, c. 38, Sched. 21, s. 6; 2020, c. 36, Sched. 44, s. 1 (2). Power to survey, etc. (1.2) 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. 44, s. 1 (3). Idem (2) Every holder of a permit to mark or stamp cigarettes or to mark or stamp fine cut tobacco shall permit any person authorized for the purpose by the Minister to enter any mark-point or designated warehouse operated by the holder during normal business hours and the authorized person may, (a)  audit or examine any books and records and any account, voucher, letter, telegram or other document that is kept at the mark-point; (b)  examine the property described in an inventory or any other property, process or matter, the examination of which may, in the person’s opinion, assist in determining the accuracy of an inventory or in ascertaining information that is or should be in the books or records or in a return, or the amount of any tax imposed by this Act; and (c)  examine any inventory of, (i)  marked or unmarked tobacco products, (ii)  used or unused indicia, and (iii)  used or unused containers or materials designed to pack cigarettes or fine cut tobacco.  R.S.O. 1990, c. T.10, s. 23 (2); 2011, c. 15, s. 32 (4, 5). (2.1) Repealed: 2023, c. 8, Sched. 10, s. 9. Demand for information (3) The Minister may, by registered letter or by a demand served personally, require from any person, partnership, syndicate, trust or corporation or from his, her or its agent or officer any information, additional information, a return, a more complete or sufficient return or the production or production under oath of any books, letters, accounts, invoices, statements, financial or otherwise, or other documents in the possession or control of such person, partnership, syndicate, trust or corporation or of his, her or its agent or officer for the purpose of administering or enforcing this Act or of determining what tax, if any, is collectable or payable under this Act and production of such information or documentation shall be made within such reasonable time as is stipulated in such registered letter or demand.  R.S.O. 1990, c. T.10, s. 23 (3). Demand to keep records (4) Upon giving notice by registered letter or by demand served personally or by courier, the Minister may require any person who fails or refuses to keep adequate records and books of account to keep those records and books of account specified in the notice for the length of time required by the Minister.  2000, c. 42, s. 111. 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. Z.9, s. 7 (2). Admission of evidence (5.1) The Minister, or a person authorized by the Minister, may, for any purpose relating to the administration and 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 would have had if it had been proved in the ordinary way.  1994, c. 18, s. 8 (12). 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. 8 (12). 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. 8 (12). Interference (6) 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.  R.S.O. 1990, c. T.10, s. 23 (6). Offence (6.1) Every person who contravenes subsection (6) is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $5,000. 2015, c. 20, Sched. 43, s. 2. Inventory report (7) The Minister at any time for any purpose related to the administration or enforcement of this Act and the regulations may require a dealer to complete an inventory report showing all tobacco products in the dealer’s possession.  R.S.O. 1990, c. T.10, s. 23 (7); 2011, c. 15, s. 32 (6). Section Amendments with date in force (d/m/y) 1992, c. 28, s. 1 (3) - 01/02/1993; 1994, c. 18, s. 8 (11, 12) - 01/02/1993 2000, c. 42, s. 111 - 01/08/2001 2001, c. 23, s. 233
- 01/07/2004 2006, c. 33, Sched. Z.9, s. 7 (1, 2) - 20/12/2006 2008, c. 19, Sched. W, s. 5 - 27/11/2008 2011, c. 15, s. 32 (1) - 01/10/2012; 2011, c. 15, s. 32 (2, 4, 5) - 01/04/2013; 2011, c. 15, s. 32 (3, 6) - 01/06/2011 2017, c. 34, Sched. 42, s. 6 (1, 2) - 01/01/2018 2020, c. 36, Sched. 44, s. 1 (1-3) - 08/12/2020 2023, c. 8, Sched. 10, s. 9 - 18/05/2023