Canada Business Corporations Act

Marginal note:Disclosure to investigative bodies

• 21.31 (1) On request by an investigative body referred to in subsection (2), a corporation to which section 21.1 applies shall, as soon as feasible after the request is served on the corporation or deemed to be received by it, and in the manner specified by the investigative body,

  • (a) provide the investigative body with a copy of the corporation’s register of individuals with significant control; or

  • (b) disclose to the investigative body any information specified by the investigative body that is in the corporation’s register of individuals with significant control.

• Marginal note:Investigative bodies

  (2) The investigative bodies for the purpose of this section are

  • (a) any police force;

  • (b) the Canada Revenue Agency and any provincial body that has responsibilities similar to those of the Canada Revenue Agency; and

  • (c) any prescribed body that has investigative powers in relation to offences referred to in the schedule.

• Marginal note:Requirement

  (3) An investigative body may make a request only if it has reasonable grounds to suspect that the copy of the register or the specified information would be relevant to investigating an offence referred to in the schedule and it also has reasonable grounds to suspect that

  • (a) the corporation that is the subject of the request committed the offence or was used to

    • (i) commit the offence,

    • (ii) facilitate the commission of the offence, or

    • (iii) protect from detection or punishment a person who has committed the offence;

  • (b) an individual with significant control over the corporation that is the subject of the request is also an individual with significant control over a corporation that committed the offence or was used to do anything referred to in any of subparagraphs (a)(i) to (iii); or

  • (c) an individual with significant control over the corporation that is the subject of the request is also an individual who, directly or indirectly, influences the affairs of an entity, other than a corporation, that committed the offence or was used to do anything referred to in any of subparagraphs (a)(i) to (iii).

• Marginal note:Service or sending of request

  (4) The request must be served on the corporation by leaving the request at the corporation’s registered office as shown in the last notice filed under section 19 or sent to the corporation by registered mail to that registered office and, if so sent, is deemed to be received at the time it would be delivered in the ordinary course of mail, unless there are reasonable grounds for believing that the corporation did not receive the request at that time or at all.

• Marginal note:Offence

  (5) A corporation that, without reasonable cause, contravenes subsection (1) is guilty of an offence and liable on summary conviction to a fine of not more than $100,000.

• Marginal note:Amendment to schedule

  (6) The Governor in Council may, by order, amend the schedule by adding or deleting a reference to an offence.