Words and Phrases - "enforcement"

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R. v. Jarvis, 2002 DTC 7547, 2002 SCC 73, [2002] 3 S.C.R. 757

cannot use audit powers if CRA predominant purpose is to establish criminal liability

Where the predominant purpose of a particular inquiry is the determination of a penal liability (e.g., under s. 239 of the Act), CCRA officials may not have recourse to the inspection and requirement tools in ss.231.1(1) and 231.2(1). In this regard, "enforcement" in s. 231.1(1) and 231.2(1) did not include prosecution of an s. 239 criminal offence. Here, the predominant purpose of an investigation by an auditor was not the determination of penal liability for the taxpayer, with the result that information obtained in the investigation was admissible for the purpose of an application for a search warrant. Accordingly, the warrant was validly issued.

Words and Phrases
enforcement