Definitions2(1)In this Act,Board[Repealed, 2019, c. 28, s. 87]gas means any hydrocarbon or mixture of hydrocarbons that, at a temperature of 15°C and a pressure of 101.325 kPa, is in a gaseous state; (gaz)hydrocarbon does not include coal; (hydrocarbure)Minister means the Minister of Natural Resources; (ministre)natural reservoir in Canada includes a natural reservoir situated in the offshore area as defined in section 20; (réservoir naturel au Canada)oil means any hydrocarbon or mixture of hydrocarbons other than gas and includes an oil product; (pétrole)oil product means any product designated as an oil product by regulations made under section 15. (produit pétrolier)Regulator means the Canadian Energy Regulator. (Régie)Adoption of Excise Tax Act preserved from 1985 amendments(2)Any reference in subsection 10(2), section 13, subsection 60(2) or section 63 to the Excise Tax Act or a provision thereof shall be construed as a reference to the Excise Tax Act or the provision thereof, as it read immediately before the first day of the second month following the month during which an Act entitled An Act to amend the Excise Tax Act and the Excise Act and to amend other Acts in consequence thereof, chapter 7 of the 2nd Supplement to the Revised Statutes of Canada, was assented to.R.S., 1985, c. E-6, s. 2; R.S., 1985, c. 7 (2nd Supp.), s. 70; 1994, c. 41, s. 202019, c. 28, s. 87

Definitions4(1)In this Part,export means(a)subject to paragraph (b), where oil is transported by pipeline, to deliver it at its point of delivery outside Canada,(b)where oil is transported by pipeline from the offshore area as defined in section 20, to deliver it at its point of delivery outside that area and Canada, and(c)where oil is transported by any other means, to send it(i)from Canada other than to export it within the meaning of subsection 16(1), or(ii)to a place outside Canada from the offshore area as defined in section 20; (exporter)exporter means a person holding a licence; (exportateur)licence means a licence or other authorization that is issued under Part 7 of the Canadian Energy Regulator Act and that permits the export of oil under that Act. (licence)Calculation for pipeline traffic(2)For the purpose of calculating the number of cubic metres of oil exported at any place by pipeline during a period in which a specified charge applies to that exportation, the period shall be deemed to commence at seven o’clock local time in the forenoon of the day on which that charge is imposed and to end at seven o’clock local time in the forenoon of the day on which the charge is varied.R.S., 1985, c. E-6, s. 42019, c. 28, s. 88

Charge on oil5(1)There shall be imposed, levied and collected on each cubic metre of oil exported in any month or part of a month a charge in such amount not exceeding three hundred and fifty dollars per cubic metre as may be prescribed in a tariff of charges for that month or part of a month made by order of the Governor in Council on the recommendation of the Minister and the Minister of Finance.Tariff of charges(2)A tariff of charges on oil may set out the charge applicable in respect of any or all of the various kinds or qualities of oil, oil from any source, any or all destinations for oil and such other factors or circumstances as are specified in the tariff.Tariff continues(3)Where a tariff of charges on oil is prescribed in respect of any month or part of a month under subsection (1), that tariff of charges shall continue in respect of each subsequent month until changed pursuant to subsection (1) by order of the Governor in Council in respect of a subsequent month or part of a month.1974-75-76, c. 47, s. 7; 1980-81-82-83, c. 114, s. 5

Exemption or reduction8(1)Where it is shown to the Governor in Council by the Minister that it is in the public interest to do so, the Governor in Council may, by order, conditionally or unconditionally, retroactively or prospectively, and either generally or in respect of a single transaction,(a)exempt any exportation of oil from the charge imposed thereon in respect of any month or part of a month under this Part; or(b)reduce any charge imposed in respect of any month or part of a month on the exportation of oil under this Part.Exemption and reduction to be reported in Public Accounts(2)A statement of each exemption or reduction of one thousand dollars or more ordered pursuant to this section shall be reported to the House of Commons in the Public Accounts.1974-75-76, c. 47, s. 12; 1980-81-82-83, c. 114, s. 8

Monthly return of export sales9(1)Every person who is required by this Part to pay a charge shall make each month a true return of his exports of oil for the last preceding month in such form and containing such information as the regulations require.Date of filing and payment(2)The return required by subsection (1) shall be filed with the Regulator and the charge payable shall be paid to it not later than the last day of the first month succeeding that in which the exports were made.Penalty on default(3)On default in payment of the charge or any portion thereof payable under this Part within the time prescribed by subsection (2), there shall be paid in addition to the amount of the default a penalty equal to the greater of(a)one per cent of the amount of default, and(b)the percentage, if any, prescribed by regulations made under section 15, of the amount of default,in respect of each month or part of a month during which the default continues.Extension of time(4)The Commission of the Regulator may, before or after the day prescribed by subsection (2), specify in writing a later day for the filing of a return or the payment of the charge or any portion thereof; and when the Commission of the Regulator has specified a later day(a)no penalty shall accrue or shall be deemed to have accrued under subsection (3) prior to that later day in respect of default in payment of the charge or portion thereof for the payment of which the later day was specified; and(b)failure to pay, on or before the later day, the charge or portion thereof for the payment of which a later day was specified constitutes a default for the purposes of subsection (3).R.S., 1985, c. E-6, s. 92019, c. 28, s. 95

Debts to Her Majesty10(1)All charges payable under this Part and any penalties payable in respect thereof are debts due to Her Majesty and recoverable as such in any court of competent jurisdiction.Recovery of charges and penalties(2)All charges and penalties payable under this Part may be recovered in the same manner as any amount payable under the Excise Tax Act and for that purpose sections 82 to 93 of that Act apply with any modifications that the circumstances require and any reference to the Minister or Deputy Minister in those sections is to be construed as a reference to the Chief Executive Officer of the Regulator, as the case may be.R.S., 1985, c. E-6, s. 102019, c. 28, s. 90

Deductions and refunds11(1)A deduction from, or refund of, the charges imposed by this Part may be granted(a)where an overpayment has been made by the exporter; or(b)where the charge was paid in error.Application for refund(2)No deduction from, or refund of, the charges imposed by this Part shall be paid unless application therefor is made in writing by the person entitled thereto within two years after the time when the deduction or refund first became payable under this Part or any regulations made thereunder.Refund of moneys paid by mistake(3)If any person, whether by mistake of law or fact, has paid or overpaid to Her Majesty any moneys that have been taken to account as charges imposed by this Part, those moneys shall not be refunded unless application therefor has been made in writing within two years after the moneys were paid or overpaid.1974-75-76, c. 47, s. 15

Records and books12(1)Every person required by or pursuant to this Part to pay any charges shall keep records and books of account at his place of business in Canada in such form and containing such information as will enable the amount of the charges or other sums that should have been paid or collected to be determined.Keeping of records and books of account(2)Every person required by subsection (1) to keep records and books of account shall retain those records and books of account and every account and voucher necessary to verify the information contained therein until the expiration of six years from the end of the calendar year in respect of which those records and books of account are kept.Inspection(3)Every person required by subsection (1) to keep records and books of account must, at all reasonable times, make the records and books of account and the accounts and vouchers necessary to verify the information in them available to designated officers and inspection officers, as defined in section 2 of the Canadian Energy Regulator Act and any other person designated by the Regulator and give them every facility necessary to inspect the records, books, accounts and vouchers.R.S., 1985, c. E-6, s. 122019, c. 28, s. 91

Appeal13If any difference arises or if any doubt exists as to whether any charge is payable or as to the amount of the charge that is payable on the exportation of any oil, the Canadian International Trade Tribunal established by the Canadian International Trade Tribunal Act may declare what amount of charge is payable, if any, and for that purpose sections 104 and 105 of the Excise Tax Act apply with any modifications that the circumstances require and any reference in those sections to the Deputy Minister is to be construed as a reference to the Chief Executive Officer of the Regulator.R.S., 1985, c. E-6, s. 13; R.S., 1985, c. 47 (4th Supp.), s. 522019, c. 28, s. 92

Expenditures14(1)The Minister may make expenditures out of the Consolidated Revenue Fund for the payment of the following amounts:(a)the amounts required to be refunded to a person under subsection 11(1); and(b)such amounts in respect of a fiscal year or part thereof as are authorized pursuant to regulations of the Governor in Council to be paid to a province or its agent in respect of exports of oil during that year.Idem(2)In addition to any amount appropriated by Parliament for any of the purposes mentioned in subsection (1), the Minister may spend, for the purposes mentioned in that subsection, any amount, other than an amount referred to in paragraph 86(2)(a), received in respect of any charge payable under this Part.Limit on expenditures(3)The aggregate of expenditures made under this section in respect of any fiscal year shall not exceed the aggregate of(a)any amount, other than an amount referred to in paragraph 86(2)(a), received in that fiscal year in respect of any charge payable under this Part; and(b)such amount, if any, as is appropriated by Parliament for the purposes mentioned in subsection (1).Report(4)Within three months after the end of each fiscal year, the Minister shall cause to be prepared a report in respect of all revenues, other than any amount referred to in paragraph 86(2)(a), and expenditures during that year under this Part and shall cause the report to be laid before Parliament on any of the first fifteen days that either House of Parliament sits after the report has been prepared.R.S., 1985, c. E-6, s. 14; 1992, c. 1, s. 63

Regulations15The Governor in Council may, by regulation,(a)designate as an oil product any substance resulting from the processing or refining of hydrocarbons or coal if the substance(i)is asphalt or a lubricant, or(ii)is a suitable source of energy by itself or when it is combined or used in association with something else;(b)prescribe the terms and conditions on which payments may be made to a province or its agent pursuant to paragraph 14(1)(b); and(c)provide for such other matters or things as may be necessary to carry out the provisions of this Part.1974-75-76, c. 47, s. 18; 1980-81-82-83, c. 114, s. 11

Definitions16(1)In this Part,export, in respect of transportation fuel, means(a)the delivery by an exporter of that fuel to a person other than an exporter in order that the person may take it from Canada by means of an aircraft or vessel for immediate use by that aircraft or vessel, or(b)the taking by an exporter of that fuel from Canada by means of an aircraft or vessel for use by that aircraft or vessel; (exporter)exporter and licence have the same meanings as in section 4; (exportateur et licence)transportation fuel means fuel designated by regulations under section 19 as being fuel for use by an aircraft or vessel. (carburant)Interpretation of export(2)For the purposes of the definition export in subsection (1), an export in respect of an aircraft or vessel referred to in that definition shall be deemed to occur at the time the aircraft or vessel is at its last port of landing in Canada preceding its journey outside Canada.1980-81-82-83, c. 114, s. 12

Charge17(1)There shall be imposed, levied and collected on each cubic metre of transportation fuel acquired in Canada and exported from Canada in any month or part of a month, in respect of which no charge has been imposed, levied and collected under Part I, a transportation fuel compensation recovery charge in such amount not exceeding three hundred and fifty dollars per cubic metre as may be prescribed in a tariff of charges for that month or part of a month made by order of the Governor in Council, on the recommendation of the Minister and the Minister of Finance.Tariff of charges(2)A tariff of charges on transportation fuel may set out the charge applicable in respect of any or all of the various kinds or qualities of transportation fuel, transportation fuel from any source, any or all destinations for transportation fuel and such other factors or circumstances as are specified in the tariff.Tariff continues(3)Where a tariff of charges on transportation fuel is prescribed in respect of any month or part of a month under subsection (1), that tariff of charges shall continue in respect of each subsequent month until changed pursuant to subsection (1) by order of the Governor in Council in respect of a subsequent month or part of a month.1980-81-82-83, c. 114, s. 12

Definitions20In this Part,consumption means, in relation to crude oil, the action of using it as a fuel or energy source or consuming it in the manufacture of products of trade and commerce; (consommation)crude oil means any hydrocarbon or mixture of hydrocarbons other than gas; (pétrole brut)offshore area means Sable Island or any area of land not within a province that belongs to Her Majesty in right of Canada or in respect of which Her Majesty in right of Canada has the right to dispose of or exploit the natural resources and that is situated in submarine areas in the internal waters of Canada, the territorial sea of Canada or the continental shelf of Canada; (zone extracôtière)prescribed price means, in relation to any quality or kind of crude oil, the maximum price established therefor under this Part for the purpose of interprovincial and international trade; (prix imposé)price means the value in money of the consideration given for a quantity of crude oil or the value of that quantity of oil, as may be determined by regulation in a case where no consideration is given therefor, exclusive of the amount of any charge imposed under this Act; (prix)producer-province means a province in which the quantities of crude oil ordinarily produced, extracted or recovered in that province in a month are such that a significant quantity of that crude oil is normally available for use outside that province in each month; (province pétrolière)province of production means, in relation to any quantity of crude oil, the producer-province in which it was produced, extracted or recovered; (province d’origine)recovered includes manufactured. (Version anglaise seulement)R.S., 1985, c. E-6, s. 20; 1996, c. 31, s. 79

Purpose22The purpose of this Part is to provide legislative authority for measures that will, so far as may be practicable, enable the Government of Canada(a)to achieve a uniform price, exclusive of transportation costs, for crude oil used in Canada outside its province of production;(b)to achieve a balance in Canada between the interests of consumers and producers in Canada;(c)to protect consumers in Canada from instability of prices for petroleum in the international markets; and(d)to encourage the discovery, development and production of a supply of crude oil adequate to the self-sufficiency of Canada.1974-75-76, c. 47, s. 21

Provincial agreement on prices23(1)With the approval of the Governor in Council, the Minister may enter into an agreement with the government of a producer-province for the purpose of establishing mutually acceptable prices for the various qualities and kinds of crude oil produced, extracted or recovered in that province during such period as may be agreed on and for other purposes considered expedient to carry out the purpose of this Part.Expression of agreement(2)An agreement for the purpose of this Part need not be expressed in any formal document executed on behalf of the parties thereto if the expression of that agreement is contained in reciprocal orders in council issued by the governments concerned.1974-75-76, c. 47, s. 22

Prescribing maximum24(1)Where an agreement is entered into with a producer-province under section 23, the Governor in Council may, by regulation, establish maximum prices for the various qualities and kinds of crude oil to which this Part applies that are produced, extracted or recovered in that province.Prescribing maximum(2)Notwithstanding subsection (1), the Governor in Council may, by regulation, establish maximum prices for the various qualities and kinds of crude oil to which this Part applies that are produced, extracted or recovered in Yukon, the Northwest Territories or Nunavut.Idem(3)The Governor in Council may, by regulation, establish maximum prices for the various qualities and kinds of crude oil to which this Part applies that are produced, extracted or recovered in an offshore area and in such case the provisions of this Part, except those that refer to an agreement with the government of a producer-province, that apply in respect of crude oil produced, extracted or recovered in a province apply, with such modifications as the circumstances require, in respect of crude oil produced, extracted or recovered in the offshore area as if the offshore area were a province of production.R.S., 1985, c. E-6, s. 24; 1993, c. 28, s. 78; 2002, c. 7, s. 163(E)

Where no price agreement effective25(1)Where no agreement is entered into under section 23 with the government of a producer-province, or any such agreement is terminated by the declaration of the parties, or, in the opinion of the Governor in Council, is not effective or is not capable of being effective, the Governor in Council may, by regulation, establish maximum prices for the various qualities and kinds of crude oil to which this Part applies that are produced, extracted or recovered in that province.How prescribed price established(2)For the purposes of establishing maximum prices pursuant to subsection (1), the Governor in Council shall have regard to such matters as he deems requisite from time to time to achieve the purpose of this Part, including(a)transportation and other costs applicable to the movement of crude oil;(b)the qualities and kinds of crude oil produced, extracted or recovered in the province of production;(c)the conditions prevailing in the international and interprovincial marketing of oil; and(d)the probable effect on the producers and consumers in Canada of establishing maximum prices for the various qualities and kinds of crude oil.1980-81-82-83, c. 114, s. 16

Offences respecting records and other documents30A person who(a)knowingly makes any false entry or statement in any record, book of account or other document required by this Part or any regulations thereunder to be kept, or(b)knowingly destroys, mutilates or falsifies any record, book of account or other document required by this Part or any regulations thereunder to be keptis guilty of an offence and liable on summary conviction to a fine not exceeding one hundred thousand dollars or to imprisonment for a term not exceeding one year or to both.1974-75-76, c. 47, s. 28; 1980-81-82-83, c. 114, s. 17

Contravention of sections 26 to 2931(1)Every person who contravenes any of the provisions of sections 26 to 29 is guilty of an offence and liable(a)on summary conviction, to a fine not exceeding one hundred thousand dollars or to imprisonment for a term not exceeding one year or to both; or(b)on conviction on indictment, to a fine not exceeding one million dollars or to imprisonment for a term not exceeding five years or to both.Officers, etc., of corporation(2)Where a corporation commits an offence under this Part, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.1974-75-76, c. 47, s. 29; 1980-81-82-83, c. 114, s. 18

Regulations35The Governor in Council may make regulations(a)prescribing the records, books of account or other documents that are to be kept by any person who purchases or sells any crude oil or who enters into any transaction described in section 26 and the form and contents of the information to be maintained in those records, books of account and documents;(b)prescribing the place in Canada where such records, books of account or other documents as are prescribed by the regulations are to be kept;(c)respecting the determination of the value of crude oil in circumstances where no consideration, or no consideration in money, is given therefor; and(d)providing for any matter or thing necessary to effect the purposes of this Part.1974-75-76, c. 47, s. 33

Definitions36(1)In this Part,consumption means, in relation to gas, the action of using it as a fuel or energy source or consuming it in the manufacture of products of trade and commerce; (consommation)offshore area has the same meaning as in section 20; (zone extracôtière)prescribed price means, in relation to any kind of gas, a price that is prescribed by regulation under this Part for that kind of gas; (prix imposé)price means the value in money for a quantity of gas; (prix)producer-province means a province in which the quantities of gas ordinarily produced, extracted, recovered or manufactured in that province in a month are such that a significant quantity of that gas is normally available for use outside that province in each month; (province pétrolière)province of production means, in relation to any quantity of gas, the producer-province in which it was produced, extracted, recovered or manufactured. (province d’origine)Method of prescribing price(2)A regulation made by the Governor in Council that prescribes a price at which a kind of gas is to be sold on or for delivery may(a)fix a price for that gas;(b)designate the prescribed price for that gas to be all the prices that are within a range of prices set out in the regulation;(c)designate the prescribed price for that gas to be all the prices that do not exceed a maximum price set out in the regulation;(d)designate the prescribed price for that gas to be a price that is determinable by reference to criteria or published information identified by the regulation; or(e)designate the prescribed price for that gas to be a price that is established or calculable under a contract for the sale of the gas referred to in the regulation and that is on file with the Regulator.Effect of regulation prescribing price(3)A regulation referred to in subsection (2) may be conditional or unconditional, qualified or unqualified and may be general or restricted to a specific area, person, thing or kind or quantity of gas or to a group or class of persons, things, kinds or quantities.References in regulations(4)A reference in a regulation made under paragraph (2)(d) to criteria or published information shall, unless the regulation provides otherwise, be deemed to be a reference to the criteria or published information, as it is updated or published from time to time.Confidential contract price(5)A regulation made under paragraph (2)(e) need not specify the price that is established or calculable under a confidential contract between the parties thereto but need only identify the parties and the date of the contract.R.S., 1985, c. E-6, s. 36; R.S., 1985, c. 31 (2nd Supp.), s. 12019, c. 28, s. 95

Purpose38The purpose of this Part is to provide legislative authority for measures that will, so far as may be practicable, enable the Government of Canada(a)[Repealed, R.S., 1985, c. 31 (2nd Supp.), s. 3](b)to achieve a balance in Canada between the interests of consumers and producers in Canada;(c)to protect consumers in Canada from instability of prices for gas and to preserve a reasonable balance between the prices of alternative fuels in Canada; and(d)to encourage the discovery, development and production of a supply of gas adequate to the self-sufficiency of Canada.R.S., 1985, c. E-6, s. 38; R.S., 1985, c. 31 (2nd Supp.), s. 3

Prescribing prices40(1)Where an agreement is entered into with a producer-province under section 39, the Governor in Council may, by regulation, prescribe prices at which the various kinds of gas to which this Part applies that are produced, extracted, recovered or manufactured in that province are to be sold on or for delivery in any areas or zones in Canada and outside that province or at any points of export from Canada.Prescribing prices(2)Notwithstanding subsection (1), the Governor in Council may, by regulation, prescribe prices at which the various kinds of gas to which this Part applies that are produced, extracted, recovered or manufactured in Yukon, the Northwest Territories or Nunavut are to be sold on or for delivery in any areas or zones in Canada and outside any of those territories or at any points of export from Canada.Idem(3)The Governor in Council may, by regulation, prescribe prices at which the various kinds of gas to which this Part applies that are produced, extracted, recovered or manufactured in an offshore area are to be sold on or for delivery in any areas or zones in Canada and outside that offshore area or at any points of export from the offshore area and in that case the provisions of this Part, except those that refer to an agreement with the government of a producer-province, that apply in respect of gas produced, extracted, recovered or manufactured in a province apply, with such modifications as the circumstances require, in respect of gas produced, extracted, recovered or manufactured in the offshore area as if the offshore area were a province of production.How prescribed price established(4)For the purpose of establishing prices pursuant to subsection (1) or section 42, the Governor in Council shall have regard to such matters as he deems requisite from time to time to achieve the purpose of this Part including(a)transportation and other costs applicable to the movement of gas;(b)the kinds of gas produced, extracted, recovered or manufactured in Canada;(c)the prices of alternative fuels in interprovincial markets; and(d)the probable effect on the producers and consumers in Canada of establishing prescribed prices for the various kinds of gas.R.S., 1985, c. E-6, s. 40; 1993, c. 28, s. 78; 2002, c. 7, s. 164(E)

Application of certain provisions41(1)Subject to this section, sections 43 to 55 do not apply in respect of a producer-province until such time as the Governor in Council acquires authority under subsection 40(1) or section 42 to prescribe prices at which the various kinds of gas to which this Part applies that are produced, extracted, recovered or manufactured in that producer-province are to be sold on or for delivery in any areas or zones in Canada and outside that province or at any points of export from Canada.Idem(1.1)Sections 43 to 55 do not apply in respect of a producer-province during any period in which an order of the Governor in Council that declares those provisions to be non-applicable in respect of the province remains in effect.Territories or offshore area(2)Where the Governor in Council prescribes prices pursuant to subsection 40(2) or (3) at which the various kinds of gas to which this Part applies that are produced, extracted, recovered or manufactured in Yukon, the Northwest Territories, Nunavut or the offshore area, as the case may be, are to be sold, sections 43 to 55 apply in respect of any of those territories or that offshore area.R.S., 1985, c. E-6, s. 41; R.S., 1985, c. 31 (2nd Supp.), s. 4; 1993, c. 28, s. 78; 2002, c. 7, s. 165(E)

Where no price agreement effective42Where no agreement is entered into under section 39 with the government of a producer-province, or any such agreement is terminated by the declaration of the parties, or, in the opinion of the Governor in Council, is not effective or is not capable of being effective, the Governor in Council may, by regulation, prescribe prices at which the various kinds of gas to which this Part applies that are produced, extracted, recovered or manufactured in that province are to be sold on or for delivery in any areas or zones in Canada and outside the province or at any points of export from Canada.1980-81-82-83, c. 114, s. 25

Prohibition43(1)No person shall(a)move any gas outside its province of production for consumption elsewhere unless the price paid to acquire that gas is a price approved by special or general orders of the Commission of the Regulator;(b)purchase or otherwise acquire from within a producer-province or sell within a producer-province any gas for consumption outside that province unless the price paid therefor is a price approved by special or general orders of the Commission of the Regulator; or(c)sell or purchase any gas outside its province of production unless the price paid therefor is a prescribed price for that gas.Saving(2)Paragraph (1)(c) does not apply in respect of a sale of gas in a province for consumption therein if the gas is purchased in that province otherwise than from a person who brought the gas out of its province of production or caused it to be brought therefrom.R.S., 1985, c. E-6, s. 43; R.S., 1985, c. 31 (2nd Supp.), s. 52019, c. 28, s. 95

Offences respecting records and other documents47Every person who(a)knowingly makes any false entry or statement in any record, book of account or other document required by this Part or any regulations thereunder to be kept, or(b)knowingly destroys, mutilates or falsifies any record, book of account or other document required by this Part or any regulations thereunder to be keptis guilty of an offence and liable on summary conviction to a fine not exceeding one hundred thousand dollars or to imprisonment for a term not exceeding one year or to both.1974-75-76, c. 47, s. 57; 1980-81-82-83, c. 114, s. 26

Contravention of sections 43 and 4448(1)Every person who contravenes any of the provisions of sections 43 and 44 is guilty of an offence and liable(a)on summary conviction, to a fine not exceeding one hundred thousand dollars or to imprisonment for a term not exceeding one year or to both; or(b)on conviction on indictment, to a fine not exceeding one million dollars or to imprisonment for a term not exceeding five years or to both.Officers, etc., of corporation(2)Where a corporation commits an offence under this Part, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.1974-75-76, c. 47, s. 58; 1980-81-82-83, c. 114, s. 27

Regulations52The Governor in Council may make regulations(a)prescribing the records, books of account or other documents that are to be kept by any person who purchases or sells any gas or who engages in any transaction described in section 43 and the form and contents of the information to be maintained in those records, books of account and documents;(b)prescribing the place in Canada where such records, books of account or other documents as are prescribed by the regulations are to be kept;(c)respecting the determination of the value of gas in circumstances where no consideration, or no consideration in money, is given therefor;(d)respecting the approval by the Commission of the Regulator of prices paid to acquire gas from within its province of production for movement out of that province; and(e)providing for any matter or thing necessary to effect the purpose of this Part.R.S., 1985, c. E-6, s. 522019, c. 28, s. 95

Distributing excess54(1)Where in any month gas that is purchased or otherwise acquired in or from its province of production is transported and resold by the purchaser thereof in any areas or zones in Canada outside its province of production or at any points of export from Canada, the purchaser shall, in respect of each such month, distribute to producers, in accordance with such regulations as the Governor in Council may make in that behalf, an amount equal to the excess of(a)the total revenues received by the purchaser for the gas so resold in that monthover(b)the purchaser’s cost of service, as determined by the Commission of the Regulator, in respect of the gas so resold in that month, including the purchaser’s cost of gas.Idem(2)Where in any month gas that is purchased or otherwise acquired in or from its province of production is transported from that province for delivery in any areas or zones in Canada outside its province of production or at any points of export from Canada by a person other than its purchaser, the purchaser shall, in respect of each such month, distribute to producers, in accordance with such regulations as the Governor in Council may make in that behalf, an amount equal to the excess of(a)the total value, as determined by the Commission of the Regulator, of the purchaser’s gas delivered in that month in those areas or zones outside its province of production or at those points of export from Canadaover(b)the purchaser’s cost, as determined by the Commission of the Regulator, in respect of the acquisition and transportation of that gas to its point of delivery in that month.Cost of gas(3)For the purposes of this section, the cost of gas shall be computed, if approved by the Commission of the Regulator, by using prices payable at the well-head to producers of gas or shall be computed by such other means as the Commission of the Regulator may prescribe.Determining other costs(4)In determining a purchaser’s cost of service for the purposes of subsection (1) or a purchaser’s cost in respect of the acquisition and transportation of gas for the purposes of subsection (2), the Commission of the Regulator is to be governed by the rules it applies in determining those costs for the purposes of making orders with respect to traffic, tolls or tariffs under Part 3 of the Canadian Energy Regulator Act.R.S., 1985, c. E-6, s. 542019, c. 28, s. 942019, c. 28, s. 95

Definitions56In this Part,domestic petroleum means petroleum from a natural reservoir in Canada and petroleum produced, extracted, recovered or manufactured in Canada otherwise than from a natural reservoir; (pétrole domestique)foreign petroleum means petroleum other than domestic petroleum; (pétrole étranger)import has the same meaning as it has for the purposes of the Customs Act; (importer)petroleum means any hydrocarbon or mixture of hydrocarbons other than gas; (pétrole)petroleum product means a product that is designated as a petroleum product by regulations under paragraph 64(a). (produit pétrolier)R.S., 1985, c. E-6, s. 56; R.S., 1985, c. 1 (2nd Supp.), s. 213

Imposition of charge57(1)There shall be imposed, levied and collected on(a)each cubic metre of domestic petroleum received for processing or consumption in Canada, and(b)each cubic metre of foreign petroleum or petroleum product imported into Canada for processing, consumption, sale or other use in Canada,in any month or part of a month a charge in such amount not exceeding seventy-five dollars per cubic metre as may be prescribed in a tariff of charges for that month or part of a month made by order of the Governor in Council on the recommendation of the Minister and the Minister of Finance.Tariff of charges(2)A tariff of charges under subsection (1) may set out the charge applicable in respect of any or all of the various kinds or qualities of petroleum, or petroleum products, petroleum or petroleum products from any source, any or all destinations for petroleum or petroleum products and such other factors or circumstances as are specified in the tariff.1980-81-82-83, c. 114, s. 31

By whom charge payable58(1)A charge imposed under this Part is payable to the Minister by(a)the processor or consumer, as the case may be, in the case referred to in paragraph 57(1)(a); or(b)the importer, in the case referred to in paragraph 57(1)(b).Tariff continues(2)Where a tariff of charges on petroleum or petroleum products is prescribed in respect of any month or part of a month under subsection 57(1), that tariff of charges shall continue in respect of each subsequent month until changed pursuant to subsection 57(1) by order of the Governor in Council in respect of a subsequent month or part of a month.1977-78, c. 24, s. 1; 1980-81-82-83, c. 114, s. 31

Monthly return59(1)Every person required by this Part to pay a charge shall make each month a true return, in such form and containing such information as the regulations require, of his(a)receipt of domestic petroleum for processing or consumption in Canada, or(b)importation of foreign petroleum and petroleum products,or both, as the case may be, for the last preceding month.Date of filing and payment(2)The return required by this section shall be filed with the Minister and the charge payable shall be paid to him not later than the last day of the first month succeeding that in which(a)the domestic petroleum was received for processing or consumption in Canada, or(b)the foreign petroleum or petroleum product was imported,as the case may be.Penalty on default(3)On default in payment of the charge or any portion thereof payable under this Part within the time prescribed by subsection (2), there shall be paid in addition to the amount of the default a penalty equal to the greater of(a)one per cent of the amount of default, and(b)the percentage, if any, prescribed by regulations made under section 64, of the amount of default,in respect of each month or part of a month during which the default continues.Extension of time(4)The Minister may, before or after the day prescribed by subsection (2), specify in writing a later day for the filing of a return or the payment of the charge or any portion thereof and in that case,(a)no penalty shall accrue or shall be deemed to have accrued under subsection (3) prior to the later day in respect of default in payment of the charge or portion thereof for the payment of which the later day was specified; and(b)failure to pay, on or before the later day, the charge or portion thereof for the payment of which a later day was specified constitutes a default for the purposes of subsection (3).1977-78, c. 24, s. 1; 1980-81-82-83, c. 114, s. 33

Debts to Her Majesty60(1)All charges payable under this Part and any penalties payable in respect thereof are debts due to Her Majesty and recoverable as such in any court of competent jurisdiction.Recovery of charges and penalties(2)All charges and penalties payable under this Part may be recovered in the same manner as any amount payable under the Excise Tax Act and for that purpose sections 82 to 93 of that Act apply, with any modifications that the circumstances require, and any reference in those sections to the Minister of National Revenue shall be construed as a reference to the Minister of Natural Resources.R.S., 1985, c. E-6, s. 60; 1994, c. 41, s. 21; 1999, c. 17, s. 137

Deductions and refunds61(1)A deduction from, or refund of, a charge or penalty imposed by this Part may be granted where an overpayment has been made or where the charge or penalty was paid in error.Payments(2)Where(a)petroleum or a petroleum product in respect of which charges imposed by this Part have been paid, or(b)a petroleum product that is derived from petroleum in respect of which charges imposed by this Part have been paid,is sent out of Canada by a person for use outside Canada, a payment may be made to that person in an amount not exceeding the charges paid.Application for deduction, etc.(3)No deduction from, refund of, or payment in respect of the charges imposed by this Part shall be granted or made unless application therefor is made in writing in accordance with regulations made under section 64 by the person entitled thereto within two years after the time when the deduction, refund or payment first became payable under this Part or any regulations made thereunder.Exemption or reduction(4)Where it is shown to the Governor in Council by the Minister that it is in the public interest to do so, the Governor in Council may, by order, conditionally or unconditionally, retroactively or prospectively, and either generally or in respect of a single transaction,(a)exempt any petroleum or petroleum product from the charge imposed thereon in respect of a month or part of a month under this Part; or(b)reduce any charge imposed in respect of any month or part of a month under this Part.1977-78, c. 24, s. 1; 1980-81-82-83, c. 114, s. 35

Records and books62(1)Every person required by or pursuant to this Part to pay any charges shall keep records and books of account at his place of business in Canada in such form and containing such information as will enable the amount of the charges or other sums that should have been paid or collected to be determined.Retention of records(2)Every person required by subsection (1) to keep records and books of account shall retain those records and books of account and every account and voucher necessary to verify the information contained therein until the expiration of six years from the end of the calendar year in respect of which those records and books of account are kept.Inspection(3)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 the Minister and other persons authorized by the Minister and give them every facility necessary to inspect the records, books, accounts and vouchers.R.S., 1985, c. E-6, s. 62; R.S., 1985, c. 1 (4th Supp.), s. 24

Appeal63If any difference arises or any doubt exists as to whether a charge is payable or as to the amount of a charge that is payable on any petroleum or petroleum product, the Canadian International Trade Tribunal established by the Canadian International Trade Tribunal Act may declare what amount of charge is payable on it, if any, and for that purpose sections 104 and 105 of the Excise Tax Act apply, with any modifications that the circumstances require, and any reference in those sections to the Commissioner of Revenue shall be construed as a reference to the Deputy Minister of Natural Resources.R.S., 1985, c. E-6, s. 63; R.S., 1985, c. 47 (4th Supp.), s. 52; 1994, c. 41, s. 22; 1999, c. 17, s. 138; 2005, c. 38, s. 140

Regulations64The Governor in Council may, by regulation,(a)designate as a petroleum product any substance resulting from the processing or refining of hydrocarbons or coal if that substance(i)is asphalt or a lubricant, or(ii)is a suitable source of energy by itself or when it is combined or used in association with something else;(b)prescribe the form and content of the monthly return referred to in subsection 59(1); and(c)provide for such other matters or things as may be necessary to carry out the provisions of this Part.1977-78, c. 24, s. 1; 1980-81-82-83, c. 114, s. 38

Charge on petroleum66(1)There shall be imposed, levied and collected on(a)each cubic metre of domestic petroleum received for processing or consumption in Canada, and(b)each cubic metre of foreign petroleum or petroleum product imported into Canada for processing, consumption, sale or other use in Canada,in any month or part of a month a special charge in such amount not exceeding seven dollars and twenty-five cents per cubic metre as may be prescribed in a tariff of charges for that month or part of a month made by order of the Governor in Council on the recommendation of the Minister and the Minister of Finance.Application of certain provisions(2)Subsection 57(2) and sections 58 to 64 apply, with such modifications as the circumstances require, in respect of a special charge imposed under subsection (1).Transitional(3)Effective May 1, 1981, the amount of seven dollars and twenty-five cents per cubic metre on(a)domestic petroleum received for processing or consumption in Canada, and(b)foreign petroleum or petroleum product imported into Canada for processing, consumption, sale or other use in Canada,shall be deemed to have been the amount prescribed in a tariff of charges for the month of May, 1981 by order of the Governor in Council pursuant to subsection (1) and that amount shall continue to be the amount of the charge in respect of each subsequent month until it is changed pursuant to subsection (1) by order of the Governor in Council in respect of a subsequent month or part of a month.1980-81-82-83, c. 114, s. 39

Definition of account71(1)In this section, account means the Canadian Ownership Account established under Energy, Mines and Resources Vote 5c of Appropriation Act No. 4, 1980-81.Crediting of account(2)All amounts received in respect of a special charge imposed pursuant to section 66 shall be credited to the account.Account charges(3)In addition to the investments authorized to be charged to the account under the Vote referred to in subsection (1), there shall be charged to the account(a)the amounts required to be refunded or reimbursed to a person under Division I; and(b)subject to the approval by order of the Governor in Council and in accordance with such terms and conditions, if any, as he may, on the recommendation of the Minister and the Minister of Finance prescribe, such amounts as are from time to time required by the Minister for investment in shares, debentures, bonds or other evidences of indebtedness of or for property acquisitions from any person in order to increase Canadian public ownership of the oil and gas industry in Canada and to repay loans or expenses incurred for that purpose.Account investments(4)Notwithstanding anything in this Act or any other Act of Parliament, shares, debentures, bonds or other evidences of indebtedness issued pursuant to an investment referred to in paragraph (3)(b) shall be held in the name of the Minister to the credit of the account.Report(5)Within three months after the end of each fiscal year, the Minister shall cause to be prepared a report in respect of the operation of the account during that year and shall cause the report to be laid before Parliament on any of the first fifteen days that either House of Parliament sits after the report has been prepared.R.S., 1985, c. E-6, s. 71; R.S., 1985, c. 7 (2nd Supp.), s. 73

Tabling order72(1)An order of the Governor in Council under subsection 71(3) shall be laid before Parliament not later than the fifteenth sitting day of Parliament after it is made.Coming into force of order(2)An order referred to in subsection (1) shall come into force on the twentieth sitting day of Parliament after it has been laid before Parliament pursuant to that subsection unless, before that time,(a)a motion for the consideration of the House of Commons to the effect that the order be confirmed, signed by a minister of the Crown, is filed with the Speaker of the House of Commons; or(b)if no motion has been filed under paragraph (a), a motion for the consideration of the House of Commons to the effect that the order be revoked signed by not less than thirty members of the House of Commons is filed with the Speaker of the House of Commons.Consideration of motion by the House of Commons(3)Where a motion for the consideration of the House of Commons is filed as provided in subsection (2), the House of Commons shall, not later than the sixth sitting day of Parliament following the filing of the motion, take up and consider the motion.Time for disposition of motion(4)A motion taken up and considered in accordance with subsection (3) shall be debated without interruption for not more than three hours and, on the conclusion of the debate or at the expiration of the third hour, the Speaker of the House of Commons shall forthwith, without further debate or amendment, put every question necessary for the disposition of the motion.1980-81-82-83, c. 114, s. 39

If affirmative motion is adopted by the House of Commons75(1)If a motion described in paragraph 72(2)(a) is taken up and considered by the House of Commons in accordance with subsection 72(3) and is adopted by that House, a message shall be sent from the House of Commons informing the Senate that the motion has been so adopted and requesting that the motion be concurred in by the Senate.Consideration of motion by the Senate(2)Where a request for concurrence in a motion is made to the Senate pursuant to subsection (1), the Senate shall, not later than the fifth sitting day of Parliament following the receipt by the Senate of the request, take up and consider the motion.Time for disposition of motion(3)A motion taken up and considered in accordance with subsection (2) shall be debated without interruption for not more than three hours and, on the conclusion of the debate or at the expiration of the third hour, the Speaker of the Senate shall forthwith, without further debate or amendment, put every question necessary to determine whether or not the motion in question is concurred in.If motion is concurred in(4)If a motion taken up and considered in accordance with subsection (2) is concurred in by the Senate, the particular order to which the motion relates comes into force immediately on the concurrence therein.If motion is not concurred in(5)If a motion taken up and considered in accordance with subsection (2) is not concurred in by the Senate, the particular order to which the motion relates shall stand revoked.1980-81-82-83, c. 114, s. 39

If negative motion is not adopted by the House of Commons76(1)If a motion described in paragraph 72(2)(b) is taken up and considered by the House of Commons in accordance with subsection 72(3) but is not adopted by that House, the particular order to which the motion relates shall come into force on the fifth sitting day of Parliament after the failure of the House of Commons to adopt the motion unless before that day a motion to the effect that the order be revoked, signed by not less than fifteen members of the Senate, is filed with the Speaker of the Senate.Consideration of motion by the Senate(2)Where a motion for the consideration of the Senate is filed as provided in subsection (1), the Senate shall, not later than the sixth sitting day of Parliament following the filing of the motion, take up and consider the motion.Time for disposition of motion(3)A motion taken up and considered in accordance with subsection (2) shall be debated without interruption for not more than three hours and, on the conclusion of the debate or at the expiration of the third hour, the Speaker of the Senate shall forthwith, without further debate or amendment, put every question necessary for the disposition of the motion.If motion adopted(4)If a motion taken up and considered in accordance with subsection (2) is adopted by the Senate, the particular order to which the motion relates shall stand revoked.If motion not adopted(5)If a motion taken up and considered in accordance with subsection (2) is not adopted by the Senate, the particular order to which the motion relates comes into force immediately on the failure of the Senate to adopt the motion.1980-81-82-83, c. 114, s. 39

Compensation on application81On application therefor to the Minister by a person who establishes that, pursuant to any regulations made under this Division, he qualifies for compensation in respect of a quantity of a prescribed quality or kind of petroleum, the Minister may authorize the payment to that person, on such terms and conditions as the Minister may in accordance with the regulations impose, of compensation in an amount determined by the Minister in accordance with the regulations.1974-75-76, c. 47, s. 72; 1977-78, c. 24, s. 2; 1980-81-82-83, c. 114, s. 42

Special compensation in hardship cases82Where, on application for compensation made to the Minister by an applicant, it appears to the Minister that the strict application of this Division or the regulations thereunder will, in all the circumstances of the case, result in financial hardship to the applicant, the Minister may, subject to the regulations, authorize special compensation to be paid to that applicant toward the relief of all or part of that hardship, subject to any terms or conditions that the Minister may impose.1974-75-76, c. 47, s. 73; 1980-81-82-83, c. 114, s. 42

Recovery83Where a person receives a payment under this Division as or on account of compensation to which he is not entitled or in an amount in excess of the amount to which he is entitled, or where a payment is made in circumstances in which a term or condition has been imposed under the regulations and the term or condition has not been met or has been contravened, the amount of the payment or excess, as the case may be, is a debt due to Her Majesty in right of Canada and may be recovered as such from the person in any court of competent jurisdiction or may be retained in whole or in part out of any amount payable to the person under this Act.1974-75-76, c. 47, s. 74; 1980-81-82-83, c. 114, s. 42

Regulations84The Governor in Council may make regulations(a)designating any product resulting from the processing or refining of hydrocarbons or coal as a petroleum product;(b)prescribing qualities or kinds of petroleum in respect of which compensation is payable including the source or method of extraction or processing of any such qualities or kinds, prescribing the matters to be taken into account in determining the compensation payable in respect of any such qualities or kinds and respecting the deductions and holdbacks to be made in connection with any payment of compensation;(c)prescribing the matters to be taken into account in determining whether a person qualifies for compensation under this Division;(d)prescribing the method of determining the quantity of any quality or kind of petroleum in respect of which compensation may be paid;(e)respecting the information to be submitted with applications for compensation or required for the purposes of those applications and respecting the keeping of any of that information confidential;(f)prescribing the terms and conditions that shall be imposed or types of terms and conditions that may be imposed by the Minister on the payment of compensation to any person;(g)prescribing the types and forms of undertakings required to be given by recipients of compensation;(h)prescribing the types of deductions that may be made in computing the amount of compensation to be paid to a person, the circumstances in which those deductions shall be made and respecting the manner of effecting a reconciliation, set-off or recovery from the recipient of the compensation;(i)respecting the documentation to be retained by a recipient of compensation;(j)respecting the factors to be taken into account in determining the time of payment of any compensation; and(k)respecting such other matters or things as are necessary to carry out the provisions of this Division.1974-75-76, c. 47, s. 75; 1977-78, c. 24, s. 4; 1980-81-82-83, c. 114, s. 42

Agreement with province85Subject to the approval of the Governor in Council, the Minister may enter into an agreement with the government of a province to pay to the province in accordance with the terms of the agreement, moneys to be used by the province to make payments in accordance with the terms of the agreement to persons in the province who are eligible to receive payments from the province in respect of qualities or kinds of petroleum, and in such case no compensation under this Division shall be paid to a person who is, under the agreement, eligible to receive a payment from the province in respect of those qualities or kinds of petroleum.1974-75-76, c. 47, s. 76; 1977-78, c. 24, s. 4; 1980-81-82-83, c. 114, s. 42

Expenditures86(1)The Minister may make expenditures out of the Consolidated Revenue Fund for the payment of the following amounts:(a)the amounts required to be refunded or paid to a person under Part V; and(b)the amounts payable pursuant to this Division as or on account of compensation or an agreement referred to in section 85.Idem(2)In addition to any amount appropriated by Parliament for any of the purposes mentioned in subsection (1), the Minister may spend, for the purposes mentioned in that subsection,(a)any amount received in respect of such portion of the oil export charge payable under Part I as may be designated by order of the Governor in Council to be for the purposes of paying compensation under this Part; and(b)any amount received in respect of any charge payable under Part V.Appropriation(3)In addition to any amount appropriated by Parliament for the purposes mentioned in subsection (1), there is hereby appropriated for those purposes in respect of each fiscal year the sum of five hundred million dollars.Limit on expenditures(4)The aggregate of expenditures made in any fiscal year under this section shall not exceed the aggregate of(a)amounts received in that fiscal year in respect of the portion of the oil export charge designated pursuant to paragraph (2)(a);(b)amounts received in that fiscal year in respect of any charge payable under Part V;(c)the sum referred to in subsection (3); and(d)such additional amount, if any, as is appropriated by Parliament for any of the purposes mentioned in subsection (1) for that fiscal year.Report(5)Within three months after the end of each fiscal year, the Minister shall cause to be prepared a report in respect of that year of all revenues and expenditures referred to in this section and shall cause the report to be laid before Parliament on any of the first fifteen days that either House of Parliament sits after the report has been prepared.1974-75-76, c. 47, s. 77; 1977-78, c. 24, s. 5; 1980-81-82-83, c. 114, s. 42

Definitions87In this Division,Board means the Minister or such agent of Her Majesty in right of Canada as may be designated by the Minister to be charged with the administration of the compensation program under this Division; (Office)petroleum means any hydrocarbon or mixture of hydrocarbons other than gas and includes any petroleum product; (pétrole)petroleum product means a product that is designated as a petroleum product by regulations under section 94; (produit pétrolier)supplier means a person who deals in petroleum and pays the costs of transporting oil in bulk quantities. (fournisseur)1974-75-76, c. 47, s. 80; 1980-81-82-83, c. 114, s. 43

Regulations94The Governor in Council may make regulations(a)prescribing the matters that are to be taken into account in considering whether a supplier qualifies for compensation under this Division;(b)prescribing the manner in which the Board may give public notice under section 89;(c)prescribing when an area of Canada is to be considered in short supply of any kind of petroleum;(d)prescribing the manner in which transportation costs are to be determined for the purposes of this Part in respect of petroleum delivered to areas of Canada from other areas of Canada or from elsewhere and prescribing the manner of determining the usual costs of delivering similar amounts of petroleum thereto from usual sources of supply for that petroleum;(e)respecting the determination of the amount of any compensation and the deductions and hold-backs to be made in connection therewith;(f)respecting the information to be submitted with applications for compensation or to be required for purposes of those applications;(g)designating as a petroleum product any substance resulting from the processing or refining of hydrocarbons or coal if that substance(i)is asphalt or a lubricant, or(ii)is a suitable source of energy by itself or when it is combined or used in association with something else; and(h)generally, respecting any matter or thing necessary to effect the purposes of this Division.1974-75-76, c. 47, s. 87; 1980-81-82-83, c. 114, s. 44

Returns of information95(1)For the purposes of this Act, the Minister may,(a)by notice in writing, require any person, and in the case of a corporation any officer thereof, to make to him, within a time stated in the notice, a written return, under oath if so required by the notice, showing in detail such information with respect to the affairs of the person named in the notice as is by the notice required and as is relevant for the purposes of this Act;(b)authorize any person designated to carry out investigations under this Act by the Minister to enter any premises in which that person has reason to believe that there may be evidence of a contravention of this Act, to examine anything on the premises and to examine and to copy or take away for further examination or copying any record, book, paper or other document found thereon that in his opinion may afford such evidence;(c)direct any person designated to carry out investigations under this Act by the Minister to inspect any record, book, paper or other document taken away for further examination under paragraph (b); and(d)have copies, pictures or other reproductions made of any record, book, paper or other document referred to in paragraph (c).Return of original or copy of documents(2)The original or a copy of any record, book, paper or other document taken away under paragraph (1)(b) shall be returned to the person from whose custody it was taken within twenty-one days after it was taken or within such longer period as is directed by a judge of a superior, county or district court for cause or agreed to by a person who is entitled to its return.Notice of application for extension of time(3)An application to a judge mentioned in subsection (2) for a direction under that subsection shall be made on notice to the person from whose custody the record, book, paper or other document was taken.Designation of persons(4)The Minister may designate any person to carry out investigations under this Act and shall furnish any person so designated with a certificate of his designation.1974-75-76, c. 47, s. 89

Authority for entry on premises96(1)A person designated by the Minister to carry out investigations under this Act shall, before exercising the power conferred by paragraph 95(1)(b), produce to an occupant of the premises(a)his certificate of designation; and(b)a certificate from the Minister authorizing the exercise of that power.Duty of persons in control of premises(2)Every person who is in possession or control of any premises mentioned in paragraph 95(1)(b) shall, on compliance with subsection (1) by a person designated by the Minister to carry out investigations under this Act, permit the person so designated to enter the premises, to examine anything on the premises and to copy or take away any record, book, paper or other document found thereon.Application to court(3)Where a person acting under paragraph 95(1)(b) is refused admission or access to any premises or to anything thereon or where any such person has reasonable grounds to believe that admission or access will be refused, a judge of a superior, county or district court, on ex parte application by that person, may by order direct a peace officer to take such steps as to the judge seem necessary to give that person such admission or access.Grounds on which judge may act(4)A judge mentioned in subsection (3) may act under that subsection where he is satisfied that there are reasonable grounds for entering the premises to which the application relates and that admission or access has been refused or that there are reasonable grounds for believing that admission or access will be refused, as the case may be.1974-75-76, c. 47, s. 90

Communication of privileged information98(1)Subject to this section, all information with respect to a person or business obtained by any person in the course of the administration of this Act is privileged and no person shall knowingly, except as provided in this Act, communicate or allow to be communicated to any person not legally entitled thereto any such information or allow any person not legally entitled thereto to inspect or have access to any such information.Exception where request in writing(2)Any information with respect to a person or business obtained by any person in the course of the administration of this Act may, on request in writing to the Minister by or on behalf of the person to which it relates or by or on behalf of the person or group of persons carrying on the business to which it relates, be communicated to any person or authority named in the request on such terms and conditions and under such circumstances as are approved by the Minister.Evidence and production of documents(3)Notwithstanding any other Act or law, no person employed in the administration of this Act shall be required, in connection with any legal proceedings, to give evidence relating to any information that is privileged under subsection (1) or to produce any statement or other writing containing that information.Application of subsections (1) and (3)(4)Subsections (1) and (3) do not apply in respect of legal proceedings relating to the administration or enforcement of this Act.1974-75-76, c. 47, s. 92