49
In forceCommissioner may require specified records to be kept
Part 8Record keeping and general offences
49 Commissioner may require specified records to be kept
(1)
The Commissioner may, for the purposes of a taxation law, by written notice served on a person required to keep records under a taxation law, require the person to keep additional records specified in the notice.
(2)
A person who fails to comply with such a notice is guilty of an offence. Maximum penalty: Maximum penalty: $10 000.
(3)
A decision under subsection (1) is a non-reviewable decision.
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