Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 288(1)(a)

E-15 — Excise Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2022-12-15 to present available View Source
    subjectinspect, toaudit subsectionor (2), enterexamine any premisesdocuments, property or placeprocesses whereof anya businessperson that may be relevant in determining the obligations or commercialentitlements activityof is carried on, any property is kept, anything is done in connection with any business or commercial activitythat or any documentsother areperson orunder shouldthis be kept; andPart;
    Full text

    inspect, audit or examine any documents, property or processes of a person that may be relevant in determining the obligations or entitlements of that or any other person under this Part;

  2. 2003-01-01 to 2022-12-15 View Source

    subject to subsection (2), enter any premises or place where any business or commercial activity is carried on, any property is kept, anything is done in connection with any business or commercial activity or any documents are or should be kept; and