Cleaver and Walkinshaw Ltd. v. R., 87 DTC 5055, [1987] 1 CTC 200 (BCSC) -- summary under Subsection 231.3(3)

By services, 28 November, 2015

Revenue Canada was able to satisfy the court that it had investigated alternative sources and taken reasonable steps to obtain the information therefrom before seeking a warrant. MacDonald J. also adopted the following statement from the Print Three case: "A search warrant is not intended to be carte blanche, but at the same time the applicants must be afforded a reasonable latitude in describing the things that they have reasonable grounds to believe they might find."

Topics and taglines
Topic
Income Tax Act - s. 231.3(3)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336709
Extra import data
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