section 462.48(2)

INTRODUCTION AND BRIEF DESCRIPTION

An ex parte written application must be made to a judge, accompanied by an affidavit, in order to obtain access to information or documents related to an Income Tax Act investigation when investigating a person suspected of committing or benefiting from a criminal offense.

SECTION WORDING

462.48(2) An application under subsection (1.1) shall be made ex parte in writing to a judge and be accompanied by an affidavit sworn on the information and belief of the Attorney General or a person specially designated by the Attorney General for that purpose deposing to the following matters, namely, (a) the offence or matter under investigation; (b) the person in relation to whom the information or documents referred to in paragraph (c) are required; (c) the type of information or book, record, writing, return or other document obtained by or on behalf of the Minister of National Revenue for the purposes of the Income Tax Act to which access is sought or that is proposed to be examined or communicated; and (d) the facts relied on to justify the belief, on reasonable grounds, that the person referred to in paragraph (b) has committed or benefited from the commission of any of the offences referred to in subsection (1.1) and that the information or documents referred to in paragraph (c) are likely to be of substantial value, whether alone or together with other material, to the investigation for the purposes of which the application is made.

EXPLANATION

Section 462.48(2) of the Criminal Code of Canada outlines the process for making an application for a court order to access information or documents obtained by the Minister of National Revenue for the purposes of the Income Tax Act. The application must be made ex parte, meaning that only the Attorney General or a specially designated person can make the application, and it must be made in writing to a judge. The application must be accompanied by an affidavit that provides information on the offence or matter under investigation, the person for whom the information or documents are required, the type of information or document sought, and the facts that justify the belief that the person in question has committed an offence and that the information or documents sought are likely to be of substantial value in the investigation. This section is important in the context of the Criminal Code because it provides a mechanism for obtaining access to information that may be relevant to a criminal investigation. By requiring an application to be made ex parte and accompanied by an affidavit, the section helps to ensure that the information is only accessed in cases where there is a genuine need for it and where there are reasonable grounds to believe that it will be of significant value in the investigation. At the same time, the section also helps to protect the privacy rights of individuals whose information is being requested by requiring that the application be made to a judge and that it be supported by specific facts and information. Overall, this section helps to balance the need for access to information with the protection of individual rights and privacy.

COMMENTARY

Section 462.48(2) of the Criminal Code of Canada pertains to the process of obtaining access to information or documents that have been collected by or on behalf of the Minister of National Revenue for the purposes of the Income Tax Act. Such access is typically sought in criminal investigations where the information or documents are likely to be of substantial value to the investigation. The section outlines the requirements for an application to be made ex parte in writing to a judge, and be accompanied by an affidavit sworn on the information and belief of the Attorney General or a person designated by the Attorney General. The affidavit must depose to several matters, including the offence or matter under investigation, the person in relation to whom the information or documents are required, the type of information or documents obtained by the Minister of National Revenue, and the facts relied upon to justify the belief that the person referred to has committed or benefited from the commission of any of the offences referred to in subsection (1.1). The section provides a clear framework for the efficient and ethical use of information and documents obtained by the Minister of National Revenue in support of criminal investigations. The requirement for an affidavit sworn on the information and belief of the Attorney General or designated person ensures that the request for access is made with a legitimate and justifiable cause. The specified information and documents that can be requested are limited to those obtained for the specific purposes of the Income Tax Act, preventing any overreach or abuse of power. The application being made ex parte in writing to a judge also adds another layer of transparency and accountability to the process, ensuring that the judge has the ability to scrutinize the request and determine whether the information or documents being requested are necessary for the investigation. Overall, Section 462.48(2) promotes the fair and just use of information and documents collected by or on behalf of the Minister of National Revenue while also ensuring that criminal investigations have access to relevant information and documents that could be of substantial value. It provides a clear framework for the process of requesting access to such information and documents, which serves the best interests of both the individuals involved and the criminal justice system as a whole.

STRATEGY

Section 462.48(2) of the Criminal Code of Canada can be a powerful tool for law enforcement agencies when investigating serious criminal offences related to tax fraud, money laundering, and other similar activities. However, it is essential to consider several strategic factors while dealing with this section of the Criminal Code to maximize its effectiveness. In this article, we will discuss some of these strategic considerations and strategies that could be employed in dealing with Section 462.48(2). Strategic Considerations: 1. The type of information required: Before making an application under Section 462.48(2), it is crucial to determine the type of information required to investigate the alleged offences. This information can include financial records, bank statements, tax returns, and other similar documents required under the Income Tax Act. The more specific the information, the greater the likelihood of success in obtaining a production order. 2. The person against whom the order is sought: It is essential to identify the person against whom the production order is sought under this section of the Criminal Code. This can include suspects or persons of interest in criminal activities related to tax fraud, money laundering, or other similar offences. Identifying these individuals can help investigators to focus their efforts and seek relevant information that can help establish a case against them. 3. The grounds for seeking the order: The grounds for seeking a production order under Section 462.48(2) must be based on reasonable grounds. Investigators must provide enough evidence to convince a judge that the requested information is likely to be of significant value to the investigation. It is essential to highlight specific facts that support this assertion. 4. The nature of the information requested: It is essential to determine whether the requested information is relevant or not. Investigators should only request information that is essential to the case, thereby ensuring that the production order is narrowly tailored. This can help to reduce the possibility of the production order being challenged as overly broad or vague. Strategies That Could Be Employed: 1. Working closely with financial institutions: Investigators can work closely with financial institutions to obtain specific financial documents that can be used as evidence against suspects. This strategy can reduce the burden on the Attorney General and expedite the process of obtaining relevant information. 2. Obtaining testimony from insiders: Investigators can also obtain testimony from insiders who have knowledge of the alleged offences. This can include employees and other individuals who have direct knowledge of the operations of the suspected criminal enterprise. This strategy can help investigators uncover information that may not be available through other means. 3. Conducting surveillance: Investigators can also conduct surveillance to gather evidence against suspects. This can include monitoring their financial transactions, tracking their movements, and gathering other evidence that may be relevant to the case. This strategy can help investigators build a stronger case against suspects. 4. Seeking expert advice: Investigators can also seek expert advice from forensic accountants and other financial experts. These experts can help investigators analyze financial records and other information to identify patterns, discrepancies, and other related evidence that may be useful in the investigation. In Conclusion: Section 462.48(2) of the Criminal Code of Canada can be a valuable tool for investigators when investigating financial crimes related to tax fraud, money laundering, and other similar activities. However, it is essential to consider strategic factors and employ appropriate strategies to maximize the effectiveness of this section. By ensuring that all relevant factors are considered and employing appropriate strategies, investigators can increase their chances of success in obtaining relevant information and building a strong case against suspects.