Subsection 231.3(1) - Search warrant
Cases
Kourtessis v. M.N.R., 93 DTC 5137, [1993] 2 S.C.R. 53, [1993] 1 CTC 301
No appeal could be mounted against an order made under s. 231.3(1) by resort to provincial procedures for appeals. However, the appellants could...
Knox Contracting Ltd. v. Canada, 90 DTC 6447, [1990] 2 S.C.R. 338, [1990] 2 CTC 262
The provisions of ss.231.3 and 239 are by their nature criminal law. Because appeals from interlocutory orders by the parties in criminal...
Subsection 231.3(4)
Subsection 231.3(3) - Evidence
Cases
Baron v. Canada, 93 DTC 5018, [1993] 1 S.C.R. 416, [1993] 1 CTC 111
Because s. 231.3 removed the residual discretion of the issuing judge to refuse to issue a search warrant in the proper circumstances,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | invalid removal of judicial discretion | 59 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 11 | 80 |
Carlini Bros. Body Shop Ltd. v. The Queen, 92 DTC 6543, [1993] 1 CTC 55 (Ont. Ct. J. - G.D.)
Brockenshire J. was persuaded by the decision of the Federal Court of Appeal in the Barren decision that s. 231.3 of the Act was invalid, and that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | s. 231.3 invalid | 38 |
| Tax Topics - General Concepts - Stare Decisis | 83 |
Gutsche v. MNR, 91 DTC 5647, [1992] 1 CTC 123 (Alta. Q.B.)
The Baron decision of the Federal Court of Appeal (in which s. 231.3 was found to be contrary to section 8 of the Charter because a judge was...
Kourtessis and Hellenic Import-Export Co. Ltd. v. MNR, 89 DTC 5464, [1990] 1 CTC 241 (BCCA), aff'd 93 DTC 5137, [1993] 2 S.C.R. 53
There is no right of appeal from an order made pursuant to s. 231.3. Interlocutory appeals in criminal matters must be statutorily based, and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | s. 231.3 OK | 13 |
Solvent Petroleum Extraction Inc. v. The Queen, 89 DTC 5381 (FCA)
Before finding that a seizure pursuant to s. 231.3 was not contrary to s. 8 of the Charter, Desjardins J. stated:
"[I]f the issuing judge comes to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | s. 231(4) fixed in s. 231.3 | 18 |
F.K. Clayton Group Ltd. v. MNR, 88 DTC 6202, [1988] 1 CTC 353 (FCA)
The issuing judge must make his own independent assessment of the facts placed before him and draw his own conclusions from those facts as to what...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | in-audit seizure provision was void | 80 |
Corr v. The Queen, 87 DTC 5330, [1987] 2 CTC 104 (Ont CA)
A taxpayer, after the granting of a search warrant, is only entitled to cross-examine the deponent Revenue Canada officer on his affidavits sworn...
Cleaver and Walkinshaw Ltd. v. R., 87 DTC 5055, [1987] 1 CTC 200 (BCSC)
Revenue Canada was able to satisfy the court that it had investigated alternative sources and taken reasonable steps to obtain the information...
Re Precision Mechanics Ltd., 86 DTC 6445, [1986] 2 CTC 240 (Queb. S.Ct.)
An application was dismissed because the information used to apply for the warrant had been obtained, in part, from a previous illegal seizure of...
The Queen v. Print Three Inc., 85 DTC 5303, [1985] 2 CTC 48 (Ont CA)
S.231(4) is unconstitutional in its entirety and "cannot be severed into good and bad parts".
In addition to the reasons given in Kruger, s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 34(2) | 43 |
MNR v. Kruger Inc., 84 DTC 6478, [1984] CTC 506, [1984] CTC 519, [1984] DTC 6489 (FCA)
Although an authorization given by the Minister pursuant to s. 231(4) cannot be challenged either for violation of the principles of natural...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | no link betweeen seizure right and offence | 105 |
Butler Manufacturing Co. (Canada) Ltd. v. MNR, 83 DTC 5361 (S.C.O.)
It was found that it was Parliament's intention to permit cross-examination on affidavits filed in support of the Minister's prior ex parte...
Goodman v. Rompkey et al., 82 DTC 6256, [1982] 1 S.C.R. 589
Even assuming that the Quebec Court of Appeal had the inherent jurisdiction to intervene where an approval by a Superior Court Judge exceeded his...
Kelly Douglas and Co. Ltd. v. The Queen, 82 DTC 6036, [1981] CTC 457 (BCSC)
"[T]he only seizure that is authorized is of documents that may afford evidence of a violation." Consequently, "the authorization [of the judge]...
Royal Craft Products Ltd. v. The Queen, 80 DTC 6143, [1980] CTC 97 (Alta. C.A.)
A S.231(4) authorization is issued as part of an investigation for any violation of the Act. Here, although the S.231(5) affidavit referred only...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(3) | 47 |
In re Paroian, 80 DTC 6077, [1980] CTC 131 (Ont.C.A.)
S.231(4) does not require that the authorized search be confined to the violation with respect to which there are reasonable and probable grounds....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Similar Statutes/ in pari materia | 70 |
In re Corsini, 79 DTC 5356 (S.C.O.)
An approval given by a County Court judge is subject to review by the Supreme Court of Ontario.
There is no right to cross-examine upon the...
Minister of National Revenue v. Coopers and Lybrand, 78 DTC 6528, [1978] CTC 829, [1979] 1 S.C.R. 495
The power exercised by the Minister under s. 231(4) is properly characterized as investigatory, rather than adjudicatory. Since a s. 231(4)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 28 | 81 |
See Also
Agence du revenu du Québec v. 9229-0188 Québec Inc. (Saramac Schokbéton Québec Inc.), 2018 QCCA 1039
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...
9162-4676 Québec Inc. (known as Trimax) v. ARQ, 2016 QCCA 962
According to the ARQ, the appellant (“Trimax”) had been claiming input tax refunds and credits for QST and GST on fictitious purchases, with...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | search of law firm must demonstrate no alternative | 140 |
Uber Canada Inc. v. ARQ, 2016 QCCS 2158, aff'd 2016 QCCA 1303
The ARQ obtained a search warrant for searching an Uber Canada office in Montreal. In order to be granted the search warrant, the ARQ employee...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1.1) | Uber drivers, as operators of “taxi” businesses, likely were required to register for QST | 284 |
| Tax Topics - General Concepts - Illegality | Uber drivers' breach of provincial registration statute did not justify their failure to register for QST purposes | 238 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | seizure of computers containing personal information was the only practicable approach | 142 |
Subsection 231.3(6) - Retention of things seized
Cases
MNR v. Canadian Bio-mass Research, 90 DTC 6564, [1990] 2 CTC 416 (FCTD)
The issuing of a retention order under s. 231.3(6) is not conditional upon the report having been made "as soon as practicable" as required by s....
Re Hertel (1986), 37 DLR (4th) 706 (BCSC)
In light of the doctrine of separation of powers and the principle of the independence of the judiciary, it was appropriate to interpret the word...
Subsection 231.3(7) - Return of things seized
Cases
In re Smith, 82 DTC 6198 (NBCA)
S.231(2) "does not give any discretion to the judge as to the time which the Minister may retain documents legally seized under S.231(1)(d), the...
In re Usarco Ltd., 80 DTC 6085, [1980] CTC 145 (Ont CA)
In order for a retention order to be granted, it must be established before the judge that there were reasonable and probable grounds for the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(3) | 27 |
See Also
Re Corr, 86 DTC 6476 (SCO)
After the applicants already had brought a motion to quash warrants which had authorized the search and seizure of documents, the court granted an...