Search - contravene

Counsel for the applicant argued that subsection 231(4) does not contravene the Charter in so far as it gives the Minister, when he has valid grounds for believing that offences have been committed by a taxpayer, the power to authorize a search and seizure in respect of that offence. ... It is common ground that subsection 231(4) does not contravene the Charter in so far as it gives the Minister, when he has valid grounds for believing that an offence has been commited by a taxpayer, the power to authorize a search and seizure in respect of that offence. ... In my view, that subsection violates section 8 of the Constitution Act, 1982 in that it contravenes the right of the taxpayer “to be secure against unreasonable search or seizure.” ...

The order sought by the applicants would in effect prohibit all tax investigators conducting audits under the aegis of paragraphs 231 (1)(a), (b) and (c) of the Act from seizing, without a warranty pursuant to paragraph 231 (1)(d) of the Act, any documents they find in the course of their audits on the ground that such a seizure contravenes section 8 of the Charter. ...

The order sought by the applicants would in effect prohibit all tax investigators conducting audits under the aegis of s 231(1)(a), (b) and (c) of the Act from seizing, without a warrant pursuant to s 231(l)(d) of the Act, any documents they find in the course of their audits on the ground that such a seizure contravenes s 8 of the Charter. ...

It is precisely because of the breadth of the general search and seizure authorized by subsection 231(4) that it has been held to contravene section 8 of the Charter and to be since the Charter of no force and effect. ... In my view, that subsection violates section 8 of the Constitution Act, 1982 in that it contravenes the right of the taxpayer “to be secure against unreasonable search and seizure”. ... In my view, to apply section 24 to a pre-Charter search and seizure merely because it was carried out pursuant to a legislative authority which now contravenes section 8 would be to clothe the section with retrospective effect: contra, Blackwoods Beverages Ltd et al v The Queen et al, unreported, Manitoba Court of Appeal, released November 20, 1984. ...