Words and Phrases - "reasonableness"

a
88
b
44
c
81
d
55
e
38
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
25
o
38
p
81
q
3
r
77
s
91
t
47
u
16
v
10
w
23
y
2

Baron v. Canada, 93 DTC 5018, [1993] 1 S.C.R. 416, [1993] 1 CTC 111

Summary Under
Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3)

Because s. 231.3 removed the residual discretion of the issuing judge to refuse to issue a search warrant in the proper circumstances, notwithstanding that the statutory criteria for its issuance had been met, it violated s. 8 of the Charter and, therefore, was of no force or effect, and search warrants issued and executed pursuant to it were invalid. It was noted, however, that nothing turned on the omission of the word "probable" from s. 231.3(3) ("'reasonableness' comprehends a requirement of probability" (p. 5028)), and that s. 231.3(3) did not violate the "standard of credibly-based probability" established in the Hunter decision (84 DTC 6467).

Words and Phrases
reasonableness