Then it says, “may enter any place in which the authorized person”. These are sections that would just say that, if for some reason I file...as a company. I would assume that the person involved would be a business and it has carbon taxes that it pays. It gets a rebate or maybe it doesn't get a rebate, so there's a disagreement at some point. Then the CRA would be able to go in and not just check the corporate income tax files, but would check all of the carbon tax files that you're keeping as well, hopefully.
On May 8th, 2018. See this statement in context.