Section 107 — Excise Tax Act: Inquiries

Any person designated by the Minister may conduct any inquiry or investigation in matters relating to this Act, and any person so authorized has all the powers and authority of a commissioner appointed under Part I of the Inquiries Act . A person designated to conduct an inquiry or investigation under subsection (1) may, for the purpose thereof, issue a summons to any person in any part of Canada requiring him to appear at the time and place mentioned therein, to testify to all matters within his knowledge relating to the subject-matter of the inquiry or investigation and to bring with him and produce any document, book or paper that he has in his possession or under his control relating to the subject-matter of the inquiry or investigation. Reasonable travel expenses shall be paid to any person summoned under subsection (2) at the time of the service of the summons. Every person who fails, without valid excuse, to attend an inquiry or investigation as required under this section, fails to produce any document, book or paper in his possession or under his control, as required under this section, or at any inquiry or investigation under this section refuses to be sworn, to affirm or to declare, as the case may be, or refuses to answer any proper question put to him by the person conducting the inquiry or investigation, is guilty of an offence and liable on summary conviction to a fine of not less than twenty dollars and not more than four hundred dollars.