712Power to require persons to produce records or documents

712 Power to require persons to produce records or documents

(1) An inspector may require a person, by notice, to produce a record or document to the inspector.

(2) The notice must:

(a) be in writing; and

(b) be served on the person; and

(c) require the person to produce the record or document at a specified place within a specified period of at least 14 days.

The notice may be served by sending the notice to the person’s fax number.

(3) A person who is served with a notice to produce must not fail to comply with the notice.

Note: This subsection is a civil remedy provision (see Part 4‑1).

(4) Subsection (3) does not apply if the person has a reasonable excuse.