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ARTICLE · 27 APRIL 2018

CRA Can Examine Items Seized During Criminal Investigation Before Validity Of Search Warrant Confirmed

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The Canada Revenue Agency ("CRA") can examine and make copies of items seized by the Royal Canadian Mounted Police ("RCMP") pursuant to search warrants issued during a criminal investigation...

CanadaCriminal Law
Anastasia Reklitis
Anastasia Reklitis
Jenny P. Mboutsiadis
Jenny P. Mboutsiadis
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The Canada Revenue Agency ("CRA") can examine and make copies of items seized by the Royal Canadian Mounted Police ("RCMP") pursuant to search warrants issued during a criminal investigation without having to wait for a determination of whether the warrants were valid.  This was confirmed by the British Columbia Supreme Court in Canada Revenue Agency v. Royal Canadian Mounted Police, 2016 BCSC 2275.  The CRA has not appealed the decision.

In this case, the CRA applied to the court under subsection 490(15) of the Criminal Code, RSC, 1985, c. C-46, for access to items obtained by search warrants.  The search warrants had been issued based on the belief that those named in the warrants ("Named Persons") had committed criminal offences, such as laundering proceeds of crime, possession of property obtained by crime, and importing and trafficking in a controlled substance.  The items seized included large amounts of cash, numerous documents and computers, and other

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