Section 102.1 — Excise Tax Act: Unnamed persons

The Minister shall not serve or send a notice under subsection 99(1) with respect to an unnamed person or a group of unnamed persons unless the Minister has been authorized to do so under subsection (2). A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to serve or send a notice under subsection 99(1) with respect to an unnamed person or a group of unnamed persons if the judge is satisfied by information on oath that the person or group is ascertainable; and the notice would be served or sent in order to verify compliance by the person or group with any duty or obligation of that person or of persons in that group under this Act. [Repealed, 1996, c. 21, s. 63] [Repealed, 2013, c. 33, s. 42]