Audit powers
40. (1) In this section, “document” includes a book of account, bank book, voucher, receipt, correspondence and any other record, whether the document is on paper or is in electronic, photographic or other form. 1993, c. 26, s. 40 (1). Audit (2) For the purpose of determining whether there is compliance with this Act, an employee of the Ministry who is so authorized by the Minister may conduct an audit of a community economic development corporation, eligible business or eligible borrower, and in conducting an audit, (a) may enter any place during normal business hours; (b) may request the production for inspection of documents that may be relevant to the audit; (c) upon giving a receipt, may remove from any place documents produced under clause (b) for the purpose of making copies or extracts and shall promptly return them to the person who produced them; (d) may question a person on matters that are or may be relevant to the audit subject to the person’s right to have counsel or some other representative present during the examination; and (e) may call upon experts for such assistance in conducting the audit as the employee considers necessary. 1993, c. 26, s. 40 (2). Identification (3) When exercising a power of entry under this section, an employee of the Ministry shall produce identification and evidence of his or her authorization if requested to do so by the owner or occupier. 1993, c. 26, s. 40 (3). Dwellings (4) No person conducting an audit under this section shall enter a place that is being used as a dwelling without the consent of the occupier except under the authority of a warrant issued under subsection (5). 1993, c. 26, s. 40 (4). Warrant for search (5) If a justice of the peace is satisfied on evidence upon oath that there are in a place documents that there is a reasonable ground to believe are relevant to the carrying out of an audit, and entry has been denied or will be denied, the justice of the peace may issue a warrant authorizing the person named in the warrant to search the place for any such documents and to remove them for the purpose of making copies or extracts. 1993, c. 26, s. 40 (5). Execution and expiry (6) A warrant issued under this section, (a) shall specify the hours and days during which it may be executed; and (b) shall name a date on which it expires, which date shall not be later than fifteen days after its issue. 1993, c. 26, s. 40 (6). Extension (7) A justice of the peace may extend the date on which a warrant expires for an additional period of not more than fifteen days before or after the warrant expires upon application without notice by the person named in the warrant. 1993, c. 26, s. 40 (7). Admissibility of copies (8) Copies of, or extracts from, documents removed from premises in the course of an audit and certified as being true copies of, or extracts from, the originals by the person who made them are admissible in evidence to the same extent as, and have the same evidentiary value as, the documents of which they are copies or extracts. 1993, c. 26, s. 40 (8). Obligation to produce and assist (9) If an employee of the Ministry so authorized makes a request under clause (2) (b), the person having custody of the document shall produce it to the employee and shall at the employee’s request, (a) provide such assistance as is reasonably necessary to produce the document in a readable form, including use of a data storage, processing or retrieval system; and (b) provide any other assistance that is reasonably necessary to the employee conducting the audit. 1993, c. 26, s. 40 (9). Obstruction (10) No person shall hinder, obstruct or interfere with an employee of the Ministry conducting an audit under this section or otherwise impede an employee of the Ministry in carrying out his or her duties under this Act. 1993, c. 26, s. 40 (10). Offence (11) Any person who contravenes subsection (9) or (10) is guilty of an offence and on conviction is liable to a fine of not more than $5,000 on a first offence and not more than $10,000 for each subsequent offence. 1993, c. 26, s. 40 (11).