Investigation
16.  (1) Any person 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 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 the amount of a grant paid or 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 application required by this Act or in ascertaining the information that is or should be in the books or records or in such application, or the amount of any grant paid or payable under this Act; (c) require any person on the premises to give him or her all reasonable assistance with his or her 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, he or she may require such person to attend at the premises or place with him or her; and (d) if during the course of any audit or examination it appears to him or her that there has been a violation of this Act or the regulations, seize and take away any of the records, books, accounts, vouchers, letters, telegrams and other documents and retain them until they are produced in any court proceedings. Production of documents and records to Minister (2) The Minister may, for any purpose relating to the administration or enforcement of this Act, by registered letter or by a demand served personally, require from any person any information or additional information, or the 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, provided that, in the opinion of the Minister or of the person authorized by him or her, it is necessary to make the demand in order to determine eligibility or possible eligibility for a grant under this Act. Copies of documents and records (3) Where a book, record or other document has been seized, examined or produced under this section, the person by whom it is seized or examined or to whom it is produced, or any officer of the Ministry of Revenue, 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 thereunto 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. Compliance (4) No person shall hinder 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 he or she is unable to do so, do everything he or she is required by this section to do. Administration of oaths (5) Any officer or employee in the Ministry of Revenue who is authorized by the Minister may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, and every person so authorized has, in respect of any such oath, affidavit, declaration or affirmation, all the powers of a commissioner for taking affidavits. R.S.O. 1990, c.O.33, s.16.