Saramac – Quebec Court of Appeal confirms the voiding of a search warrant based on failure to disclose that lawyers worked at the targeted premises

When the ARQ laid the information seeking a search warrant for a search of the taxpayers’ office, it did not disclose, despite being aware that this was likely, that a lawyer and notary worked at those premises, and the search warrant accordingly was issued by the magistrate without knowledge of this. After noting that in fact there had been issues as to the proper protection of legal privilege, Mainville JCA affirmed the annulment by Dallaire JCS below of the search warrant and his order to return the seized documents.

Neal Armstrong. Summary of Agence du revenu du Québec v. 9229-0188 Québec Inc. (Saramac Schokbéton Québec Inc.), 2018 QCCA 1039 under s. 231.3(3).