Section 231.3

Subsection 231.3(1) - Search warrant

Cases

Kourtessis v. M.N.R., 93 DTC 5137, [1993] 2 S.C.R. 53

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Knox Contracting Ltd. v. Canada, 90 DTC 6447, [1990] 2 S.C.R. 338

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Subsection 231.3(3) - Evidence

Cases

Baron v. Canada, 93 DTC 5018, [1993] 1 S.C.R. 416

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Words and Phrases
reasonableness

Carlini Bros. Body Shop Ltd. v. The Queen, 92 DTC 6543 (Ont. Ct. J. - G.D.)

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Gutsche v. MNR, 91 DTC 5647 (Alta. Q.B.)

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Kourtessis and Hellenic Import-Export Co. Ltd. v. MNR, 89 DTC 5464 (BCCA), aff'd 93 DTC 5137, [1993] 2 S.C.R. 53

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Solvent Petroleum Extraction Inc. v. The Queen, 89 DTC 5381 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 s. 231(4) fixed in s. 231.3 16

F.K. Clayton Group Ltd. v. MNR, 88 DTC 6202, [1988] 1 CTC 353 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 in-audit seizure provision was void 78

Corr v. The Queen, 87 DTC 5330, [1987] 2 CTC 104 (Ont CA)

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Cleaver and Walkinshaw Ltd. v. R., 87 DTC 5055, [1987] 1 CTC 200 (BCSC)

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Re Precision Mechanics Ltd., 86 DTC 6445, [1986] 2 CTC 240 (Queb. S.Ct.)

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The Queen v. Print Three Inc., 85 DTC 5303, [1985] 2 CTC 48 (Ont CA)

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MNR v. Kruger Inc., 84 DTC 6478, [1984] CTC 506 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 no link betweeen seizure right and offence 101

Butler Manufacturing Co. (Canada) Ltd. v. MNR, 83 DTC 5361 (S.C.O.)

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Goodman v. Rompkey et al., 82 DTC 6256, [1982] CTC 192, [1982] 1 S.C.R. 589

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Kelly Douglas and Co. Ltd. v. The Queen, 82 DTC 6036, [1981] CTC 457 (BCSC)

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Royal Craft Products Ltd. v. The Queen, 80 DTC 6143, [1980] CTC 97 (Alta. C.A.)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(3) 43

In re Paroian, 80 DTC 6077, [1980] CTC 131 (Ont.C.A.)

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Similar Statutes 66

In re Corsini, 79 DTC 5356 (S.C.O.)

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Minister of National Revenue v. Coopers and Lybrand, 78 DTC 6528, [1978] CTC 829, [1979] 1 S.C.R. 495

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See Also

Agence du revenu du Québec v. 9229-0188 Québec Inc. (Saramac Schokbéton Québec Inc.), 2018 QCCA 1039

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9162-4676 Québec Inc. (known as Trimax) v. ARQ, 2016 QCCA 962

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 search of law firm must demonstrate no alternative 136

Uber Canada Inc. v. ARQ, 2016 QCCS 2158, aff'd 2016 QCCA 1303

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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 268
Tax Topics - General Concepts - Illegality Uber drivers' breach of provincial registration statute did not justify their failure to register for QST purposes 226
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 seizure of computers containing personal information was the only practicable approach 132

Subsection 231.3(6) - Retention of things seized

Cases

MNR v. Canadian Bio-mass Research, 90 DTC 6564 (FCTD)

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Re Hertel (1986), 37 DLR (4th) 706 (BCSC)

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Words and Phrases
shall

Subsection 231.3(7) - Return of things seized

Cases

In re Smith, 82 DTC 6198 (NBCA)

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In re Usarco Ltd., 80 DTC 6085, [1980] CTC 145 (Ont CA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(3) 23

See Also

Re Corr, 86 DTC 6476 (SCO)

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