section 462.48(6)

INTRODUCTION AND BRIEF DESCRIPTION

This section allows the Minister of National Revenue or designated persons to object to the disclosure of information or documents obtained by order if they cannot be disclosed due to treaties, privilege, sealed packages, or public interest.

SECTION WORDING

462.48(6) The Minister of National Revenue or any person specially designated in writing by that Minister for the purposes of this section may object to the disclosure of any information or document in respect of which an order under subsection (3) has been made by certifying orally or in writing that the information or document should not be disclosed on the ground that (a) the Minister of National Revenue is prohibited from disclosing the information or document by any bilateral or international treaty, convention or other agreement respecting taxation to which the Government of Canada is a signatory; (b) a privilege is attached by law to the information or document; (c) the information or document has been placed in a sealed package pursuant to law or an order of a court of competent jurisdiction; or (d) disclosure of the information or document would not, for any other reason, be in the public interest.

EXPLANATION

Section 462.48(6) of the Criminal Code of Canada deals with the disclosure of information or documents in relation to orders made under subsection (3) of the same section. This subsection allows for the disclosure of information or documents that may be relevant to an ongoing or potential criminal investigation. However, the Minister of National Revenue or any person designated by the Minister may object to the disclosure of such information or documents if they believe that it should not be disclosed for certain specified reasons. These reasons include the prohibition of disclosure by bilateral or international treaties, conventions or agreements respecting taxation to which Canada is a signatory, the attachment of a privilege to the information or document by the law, the sealing of the information or document pursuant to law or court order, or if disclosure of the information or document would not be in the public interest. This section of the Criminal Code recognizes that certain information or documents may be subject to confidentiality or privilege and must be protected from disclosure, even in the context of a criminal investigation. It ensures that the interests of all parties, including the government and individuals, are balanced and that sensitive information is protected while still allowing for the gathering of evidence crucial to investigations.

COMMENTARY

Section 462.48(6) of the Criminal Code of Canada serves as a protection against the unauthorized disclosure of sensitive information related to taxation. The provision grants the Minister of National Revenue, or any person designated in writing by that Minister, the authority to object to the disclosure of information or documents that have been ordered to be produced under subsection (3). This objection may be raised orally or in writing by certifying that the information or document should not be disclosed for reasons related to bilateral or international treaties, conventions, taxation agreements, privileges attached by law to the information or document, or any other reasons not serving the public interest. The protection of confidential information is critical for individuals, corporations, and governments in the modern information economy. Section 462.48(6) ensures that information disclosed to the government for taxation purposes is not disseminated without due consideration for the individual's right to privacy and the harm that could result from its improper disclosure. The provision sets out specific criteria that must be met before an objection is raised, mitigating the potential abuse of power by the government and the associated negative impact on public trust. The provision sets out diplomatic agreements as one of the reasons for an objection, indicating the Canadian government's commitment to upholding international laws and agreements, even in matters of taxation. This upholds Canada's reputation as a reliable and trustworthy partner on the world stage, protecting the country's bilateral and diplomatic relationship with other nations. It also ensures that Canadian taxpayers are not forced to reveal confidential information if doing so would breach a treaty obligation. The inclusion of "privilege attached by law" as a reason for objection acknowledges the existence of legal relationships between taxpayers and their legal representatives and the sensitivity of information exchanged in such relationships. It serves to encourage individuals seeking legal guidance on taxation matters to do so without fear of their confidential information being wrongly exposed. It also reinforces the critical role of legal privilege as a fundamental right of Canadians in protecting against unwarranted intrusions into their personal and private lives. The provision's reference to sealed packages pursuant to law or court orders emphasizes the necessity of following due procedure when handling sensitive information related to taxation matters. It highlights the concerns related to the secure handling and disposal of confidential information, while also recognizing the value in having information readily accessible as required by legal proceedings. Lastly, the provision allows objections to be raised if the disclosure of information or document would not be in the public interest for any other reason, providing a catch-all criterion for cases not covered in previous grounds. This criterion provides leeway for unforeseen circumstances and highlights the importance of preserving the public interest in balancing the need for transparency with that of confidentiality. In conclusion, Section 462.48(6) of the Criminal Code of Canada serves to protect confidential information, in particular, information related to taxation. By setting out specific criteria that must be met before an objection is raised, it mitigates the potential abuses of power by the government and provides critical protections for individual privacy and attorney-client privileges. It also reinforces the importance of following due procedure in handling sensitive information and respects Canada's diplomatic relationships. Overall, the provision is vital in maintaining public trust and confidence in the government's ability to protect sensitive information while ensuring that taxation laws are upheld.

STRATEGY

Section 462.48(6) of the Criminal Code of Canada presents a number of strategic considerations when dealing with the disclosure of information and documents in relation to orders made under subsection (3). These considerations include the potential for objections to be made by the Minister of National Revenue or any person designated by them, based on certain grounds that are outlined in the section. One important consideration is the potential impact of such objections on the success of a case. If the Minister or designate objects to the disclosure of information or documents, this could significantly hinder the ability of law enforcement officials to pursue their investigation or prosecution. For example, if the information or document in question is subject to a privilege or is protected by a treaty or convention, it may be difficult to obtain access to it without the cooperation of foreign governments or the intervention of the courts. In such cases, it may be necessary to consider alternative sources of evidence or to work with Canadian or international partners to overcome these obstacles. Another strategic consideration is the potential for the objections to be challenged in court. If the Minister or designate objects to the disclosure of information or documents, it may be possible to challenge this objection on the basis that it is not justified or that it is contrary to the public interest. This could involve presenting evidence or arguments in court that demonstrate why the information or document is necessary for the investigation or prosecution, or why disclosure is in the public interest despite any potential privilege or foreign treaty restriction that may exist. A further consideration is the potential for negotiation and compromise. If the Minister or designate objects to the disclosure of information or documents, it may be possible to negotiate a compromise or settlement that satisfies both parties. This could involve agreeing to limit the scope of disclosure or to redact certain sensitive information, while still allowing access to the information or document in question. Effective negotiation and compromise could help to avoid protracted legal battles and ensure that investigations and prosecutions are not impeded by objections to disclosure. In order to address these strategic considerations, a number of strategies could be employed when dealing with section 462.48(6) of the Criminal Code of Canada. For example, it may be beneficial to undertake a careful analysis of the information or document in question, as well as any potential objections that may be raised. This could involve conducting research into relevant treaties, conventions, and laws, as well as consulting with legal experts or other relevant parties. Another strategy could be to engage in proactive communication and cooperation with the Minister and other relevant parties. This could involve explaining the reasons why the information or document is necessary for the investigation or prosecution, as well as seeking to understand the concerns or objections of the Minister or designate. By establishing open lines of communication and working collaboratively, it may be possible to resolve objections in a timely and effective manner. Finally, it may be useful to consider alternative sources of evidence or strategies for pursuing the investigation or prosecution. This could involve gathering additional evidence from other sources, such as witnesses or physical evidence, or utilizing alternative legal mechanisms, such as civil forfeiture or regulatory enforcement. By being flexible and adaptable in the face of objections or obstacles, law enforcement officials may be able to achieve their desired outcome while still respecting the concerns and objections of the Minister and others.