38. Any person authorized to do so by the Minister may, for every purpose dealing with the application or enforcement of a fiscal law, enter at any suitable time the premises or places in which a business is carried on or property is kept or in which anything is done relating to any business or where books or registers in accordance with a fiscal law are or must be kept.
The person so authorized by the Minister may:
(a) audit or examine the books and registers and any account, voucher, letter, telegram or other document which may relate to the information contained or that should be contained in the books or registers or to the amount of any duty that must be paid, deducted, withheld or collected under a fiscal law and make a copy thereof;
(b) examine the property described in an inventory or any property, process or matter the examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in controlling the information that is contained or should be contained in the books or registers, or in determining the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law;
(c) oblige the owner or manager of the property or business and any other person present on the premises to give him reasonable assistance in his audit or examination and, for that purpose, oblige the owner or manager to accompany him on the premises; and
(d) if, during an audit or examination, he believes on reasonable grounds that an offence against a fiscal law or a regulation made under such a law has been committed, such authorized person may seize and remove all documents, registers, books, vouchers or things that may be required as evidence of any offence against any provision of a fiscal law or a regulation made under such a law and keep them until they are produced in judicial proceedings.
The person so authorized shall, on request, identify himself and produce the document attesting his capacity signed by the Deputy Minister.
The Minister shall, upon request, allow the examination of any document, book, register, paper or other thing seized, by its owner or by the person in whose hands it was at the time of the seizure.
1972, c. 22, s. 38; 1986, c. 95, s. 190; 1997, c. 14, s. 305; 1997, c. 86, s. 3.