INTRODUCTION AND BRIEF DESCRIPTION

This section allows for copies of examined or provided information or documents to be certified and used as evidence with the same force as the original.

SECTION WORDING

462.48(14) When any information or document is examined or provided under subsection (3), the person by whom it is examined or to whom it is provided or any officer of the Canada Revenue Agency may make, or cause to be made, one or more copies of it, and any copy purporting to be certified by the Minister of National Revenue or an authorized person to be a copy made under this subsection is evidence of the nature and content of the original information or document and has the same probative force as the original information or document would have had if it had been proved in the ordinary way.

EXPLANATION

Section 462.48(14) of the Criminal Code of Canada deals with the examination and provision of information or documents during a criminal investigation. This provision allows a person to make one or more copies of the information or document that is being examined or provided, and this provision applies to the person who is examining or providing the document, as well as any officer of the Canada Revenue Agency who is involved in the investigation. The section also provides for the certification of these copied documents by the Minister of National Revenue or an authorized person. When a copy is certified, it is considered evidence of the original document's nature and content. The copy has the same probative force as the original document, meaning it carries the same weight and is treated with the same importance as the original document would have been if it had been introduced in the usual way. This provision is significant in criminal investigations because it allows for the efficient sharing of information and documents without the need to produce and produce physical copies of the original document. This can save a significant amount of time and resources during an investigation. Additionally, the provision of certified copies ensures that the integrity of the original document is maintained, and there is no confusion or uncertainty about the accuracy of the information contained therein. In conclusion, Section 462.48(14) of the Criminal Code of Canada allows for the efficient sharing of information and documents during a criminal investigation while ensuring that the integrity of the original document is maintained. The provision of certified copies ensures that the copies have the same probative force as the original document, making it a valuable tool in criminal investigations.

COMMENTARY

Section 462.48(14) of the Criminal Code of Canada outlines the rules surrounding the examination and provision of information or documents in the context of criminal investigations. Specifically, this subsection allows for the creation of certified copies of any information or document that has been examined or provided, and clarifies the evidentiary weight that these copies hold. Under this subsection, any person who examines or receives information or documents under subsection (3) may make one or more copies of it. This provision is particularly important in criminal investigations, where multiple parties may need access to the same information or document for the purposes of gathering evidence, building a case, or prosecuting a suspect. In addition to allowing for the creation of copies, this subsection also establishes rules for their certification. Specifically, any copy that is certified by the Minister of National Revenue or an authorized person to be a copy made under this subsection has the same probative force as the original information or document. This means that a certified copy can be used as evidence in the same way that the original would be, and can be relied upon to prove the nature and content of the original. The purpose of this provision is to ensure that information and documents obtained in the course of criminal investigations can be shared and used efficiently and reliably. By allowing multiple parties to access and make copies of the same information, it minimizes the potential for delays or errors in the investigative process. Additionally, by establishing rules for certified copies, it ensures that these copies can be relied upon as evidence in court, giving prosecutors and investigators more flexibility and options for building a strong case. Overall, Section 462.48(14) of the Criminal Code of Canada is an important provision that ensures the smooth and efficient sharing of information and documents in the context of criminal investigations. By allowing for certified copies to be created, it streamlines the investigative process and provides prosecutors and investigators with a valuable tool for building their cases.

STRATEGY

Section 462.48(14) of the Criminal Code of Canada grants broad powers to the Canada Revenue Agency (CRA) and other law enforcement personnel to obtain and use information and documents during criminal investigations or prosecutions. The section provides for the examination or provision of information or documents, the making of copies, and the certification of those copies as evidence in court proceedings. While the section can be a powerful investigative tool for law enforcement, it also raises several strategic considerations for individuals and businesses who may be subject to its provisions. One major consideration is the scope of the information or documents that can be obtained under subsection (3). This subsection allows authorities to obtain any information or document that is relevant to a criminal investigation or prosecution, including information that may be protected by solicitor-client privilege or privacy laws. As such, individuals and businesses should be aware of the types of information and documents that they may be required to disclose and should take steps to protect sensitive information where possible, such as by limiting access to confidential documents or seeking legal advice to determine whether certain information may be privileged. Another key consideration is the potential use of certified copies of the information or documents in court proceedings. Under subsection (14), copies of the information or documents that are certified by the Minister of National Revenue or an authorized person are admissible as evidence in court proceedings and have the same probative force as the original information or document. This means that individuals and businesses should ensure that all information and documents that they provide to the authorities are accurate, complete, and properly authenticated to avoid potential challenges to the admissibility or credibility of the evidence in court. Strategic considerations may also arise when deciding whether to cooperate with law enforcement requests for information or documents. While cooperation may be necessary to avoid potential sanctions or criminal charges, businesses and individuals may also have legitimate concerns about the scope or nature of information that is being sought or the potential impact on their reputation or business operations. In such cases, strategies may include negotiating with law enforcement to limit the scope of the request, seeking legal advice to determine the best course of action, or challenging the request through the courts if necessary. Overall, Section 462.48(14) of the Criminal Code of Canada presents several strategic considerations for individuals and businesses who may be subject to its provisions. By understanding the scope and potential uses of the information and documents that can be obtained, ensuring the accuracy and authenticity of all information and documents provided, and carefully evaluating the potential risks and benefits of cooperation, individuals and businesses can minimize the potential impact of the section on their legal rights and interests.