Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 98(3)

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
    Every person required by subsection (1) to keep records and books of account shall, at all reasonable times, makefor any purpose related to the recordsadministration andor booksenforcement of accountthis and every account and voucher necessary to verify the information therein available to officers of the Agency and other persons thereunto authorized by the Minister and give them every facility necessary to inspect the records, books, accounts and vouchers.Act
    Full text

    Every person required by subsection (1) to keep records and books of account shall, at all reasonable times, for any purpose related to the administration or enforcement of this Act

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

    Every person required by subsection (1) to keep records and books of account shall, at all reasonable times, make the records and books of account and every account and voucher necessary to verify the information therein available to officers of the Agency and other persons thereunto authorized by the Minister and give them every facility necessary to inspect the records, books, accounts and vouchers.