10 (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 where anything is done in connection with any business or where any books or records are or should be kept 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 to an amount payable under this Act; (b) examine property described in any conveyance or any property, process or matter an examination of which may, in his or her opinion, assist him or her in determining the accuracy of any statement, affidavit or return required by this Act or in ascertaining the information that is or should be in the books or records or in a statement, affidavit or return, or in ascertaining any amount payable under this Act; and (c) require a designated collector, an officer, director, agent or representative of a designated collector, a transferee who is liable or possibly liable to pay tax under this Act, an officer, director, agent or representative of that transferee or any person on the premises, (i) to give him or her all reasonable assistance with his or her audit or examination, (ii) 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 (iii) to attend at the premises or place with him or her for the purposes of giving reasonable assistance and answering questions relating to the audit or examination. (d)  Repealed:  2004, c. 31, Sched. 21, s. 17 (2). R.S.O. 1990, c. L.6, s. 10 (1); 2004, c. 31, Sched. 21, s. 17 (1, 2). Demand for information (2) The Minister may, for any purpose relating to the administration or enforcement of this Act, serve on any person personally, by registered mail or by a courier service a written demand for information or for the production on oath or otherwise of books, letters, accounts, invoices, financial statements or such other documents as the Minister or the person authorized by the Minister to make the demand considers necessary to determine compliance with this Act.  2004, c. 31, Sched. 21, s. 17 (3). Deemed receipt of registered mail (2.0.1) A demand served by registered mail under subsection (2) is deemed to have been received on the fifth day after the day of mailing unless the person establishes that, although acting in good faith, the person did not receive it or did not receive it until a later date.  2011, c. 9, Sched. 22, s. 1. Same (2.1) A person in receipt of a demand under subsection (2) shall comply with the demand within the time specified in the demand.  2004, c. 31, Sched. 21, s. 17 (3). Copies as evidence (3) 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.  2004, c. 31, Sched. 21, s. 17 (4). Admission of evidence (3.1) 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. 4 (17). Same (3.2) 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. 4 (17). Same (3.3) 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. 4 (17). Compliance (4) 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 shall prevent or attempt to prevent any person doing any such thing, and despite any other law to the contrary, every person shall, unless the person is unable to do so, do everything the person is required by this section to do.  R.S.O. 1990, c. L.6, s. 10 (4). Offence (5) Every person who has failed to comply with or has contravened this section is guilty of an offence and, in addition to any penalty otherwise provided, is liable on conviction to a fine of $50 for each day during which the default continues.  R.S.O. 1990, c. L.6, s. 10 (5). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 4 (16, 17) - 23/06/1994 2004, c. 31, Sched. 21, s. 17 (1-4) - 16/12/2004 2011, c. 9, Sched. 22, s. 1 - 12/05/2011