Section 33: Time limit to require information, books or records
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
33. Time limit to require information, books or records
(1) Subject to subsection (2), no person shall be required to—
(a) furnish or give any information under section 28 or 29; or
(b) produce any books or records under section 31 or 32,
after 5 years immediately following the last day of the taxable period in
which any related transaction took place.
(2) Subsection (1) shall not apply in case of wilful neglect, evasion or
fraud.
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Questions this section answers
- How far back can the tax authority require my old VAT records, unless there was fraud?