s 100
In forceAccess to retained thing
Part 7Investigations
Division 2Investigations under tax laws
Subdivision 5Provisions about seizing and retaining things
100 Access to retained thing
(1)
Until the retained thing is forfeited or returned, the commissioner must allow the owner of the retained thing, or a person who would be entitled to inspect it if it were not in the commissioner’s possession, at any reasonable time to inspect it and, if it is a document, to copy it.
(2)
Subsection (1) does not apply if it is impracticable or would be unreasonable to allow the inspection or copying.
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