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In my reasons for judgment in the case of The Minister of National Revenue v Kruger Inc (File No A-l 153-83), which reasons will be filed at the same time as these, I express the view that subsection 231(4) of the Income Tax Act contravenes section 8 of the Constitution Act, 1982 in that it empowers the Minister, when he has reasons to believe that a taxpayer committed an offence under the Income Tax Act, to authorize a search for documents and things that may afford evidence not only of that offence but, also, of the violation of any other provision of the Income Tax Act. ... I would, for these reasons, allow the appeal, set aside the judgment of the Trial Division and declare (1) that subsection 231(4) of the Income Tax Act contravenes section 8 of the Canadian Charter of Rights and Freedoms and 1s, for that reason, inoperative; (2) that the seizures of the appellants’ documents, books and records executed on July 8 and August 9, 1982, pursuant to authorizations issued under subsection 231(4) of the Income Tax Act, were unlawful; and (3) that the appellants are therefore entitled to the return of all documents and things illegally seized on July 8 and August 9, 1982. ...

Buteau dated January 26, 2005, it is removed from the file and was not considered in the context of this decision, as it contravenes subsection 84(2) of the Rules.                      ...