Section 231.7 — Income Tax Act: Compliance order

On summary application by the Minister, a judge may, notwithstanding subsection 238(2), order a person to provide any access, assistance, information or document sought by the Minister under section 231.1 or 231.2 if the judge is satisfied that the person was required under section 231.1 or 231.2 to provide the access, assistance, information or document and did not do so;

and in the case of information or a document, the information or document is not protected from disclosure by solicitor-client privilege (within the meaning of subsection 232(1)). An application under subsection (1) must not be heard before the end of five clear days from the day the notice of application is served on the person against whom the order is sought. A judge making an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate. If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed. An order by a judge under subsection (1) may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made.