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Statutes of Newfoundland and Labrador 2014
AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT
(Assented to June 5, 2014)
Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:
SNL2009 cR-15.01 as amended
1. Subsection 11(4) of the Revenue Administration Act is repealed and the following substituted:
(4) For the purpose of administering and enforcing this Act and the regulations, the minister may demand the production, including the production on oath or affirmation, of books and records from
(a) a person, syndicate, trust or corporation; and
(b) an agent or official of a person, syndicate, trust or corporation.