366Retention of books, records and documents

##### 366 Retention of books, records and documents Where an inspector removes a book, record or document from the premises under subsection 362(1) or seizes a book, record or document under section 363 or a person produces a book, record or document to an inspector in accordance with a requirement under subsection 364(1): (a) the inspector may retain possession of the book, record or document for such period as is necessary and reasonable for the purpose of ascertaining whether Divisions 6 and 7 of Part 12 have been complied with; and (b) during that period the inspector must permit a person who would be entitled to inspect the book, record or document if it were not in the inspector’s possession to inspect the book, record or document at all reasonable times.