section 462.48(3)

INTRODUCTION AND BRIEF DESCRIPTION

This section allows a judge to order the Commissioner of Revenue or a designated person to provide a police officer with access to information or documents related to an investigation, if it is deemed to be in the public interest.

SECTION WORDING

462.48(3) Where the judge to whom an application under subsection (1.1) is made is satisfied (a) of the matters referred to in paragraph (2)(d), and (b) that there are reasonable grounds for believing that it is in the public interest to allow access to the information or documents to which the application relates, having regard to the benefit likely to accrue to the investigation if the access is obtained, the judge may, subject to any conditions that the judge considers advisable in the public interest, order the Commissioner of Revenue or any person specially designated in writing by the Commissioner for the purposes of this section (c) to allow a police officer named in the order access to all such information and documents and to examine them, or (d) where the judge considers it necessary in the circumstances, to produce all such information and documents to the police officer and allow the police officer to remove the information and documents, within such period after the expiration of seven clear days following the service of the order pursuant to subsection (4) as the judge may specify.

EXPLANATION

The Criminal Code of Canada outlines the laws and procedures for criminal investigations. One important tool for law enforcement is the ability to access information and documents related to the investigation. However, certain restrictions and safeguards are in place to protect the privacy and rights of individuals. Section 462.48(3) outlines the process for obtaining access to information or documents related to an investigation. A judge may order the Commissioner of Revenue or a designated person to allow a police officer named in the order to access and examine all such information and documents. Alternatively, if the judge deems it necessary, the information and documents can be produced and removed by the police officer within a specified time frame. To obtain such an order, the judge must be satisfied that the application meets the criteria outlined in paragraph 2(d) and that there are reasonable grounds for believing that it is in the public interest to allow access to the information or documents. This public interest must be weighed against the potential benefits of obtaining the information, and any conditions deemed necessary in the public interest may be imposed. This section is important in providing law enforcement with the tools necessary to effectively investigate criminal activity while balancing the rights and privacy of individuals. It is a reminder that the investigation process must be conducted within the confines of the law and that any breaches or illegal activity will not be tolerated.

COMMENTARY

Section 462.48(3) of the Criminal Code of Canada is a provision that allows a judge to order access to information and documents relating to tax evasion cases. The provision is designed to assist police officers in their investigations into suspected tax evasion activities by granting them broader powers to collect evidence. This is important as tax evasion can have significant implications for the economy and the country's overall fiscal health. This provision is only applicable in certain situations. First, the judge must be satisfied that there are reasonable grounds to believe that access to the information or documents in question is necessary for the investigation. Second, the judge must be convinced that allowing access to the information or documents would be in the public interest and that the benefits of obtaining access outweigh any potential harm. The provision allows a police officer who has been named in the order to access all information and documents, examine them, and even remove them if necessary. The Commissioner of Revenue or any person specially designated in writing by the Commissioner for this purpose will be required to allow the police officer access to the information and documents. The order may also include any necessary conditions, which the judge considers advisable in the public interest. The provision is an important tool in fighting tax evasion. It provides the government and law enforcement officials with the necessary powers to investigate suspected tax evasion and prosecute those who are involved. It is essential that the government and law enforcement officials have the necessary tools to tackle tax evasion quickly, efficiently, and effectively. Tax evasion undermines the integrity of the tax system and causes a loss of revenue for the government. However, there are some concerns about the provision. Some critics argue that it violates the privacy rights of individuals and businesses since the provision allows for the removal of information and documents without the consent of the parties involved. This is a reasonable concern, and it is crucial that judges exercise their discretion carefully to ensure that the provision is not used inappropriately. Another concern is that the provision gives too much power to law enforcement officials, which may lead to abuse. There have been many instances where officials have misused their authority to collect information and documents without the necessary authorization from a judge. It is important to ensure that the provision is not misused and that there are sufficient safeguards in place to prevent abuse. In conclusion, Section 462.48(3) of the Criminal Code of Canada is an important provision that allows judges to grant police officers access to information and documents related to tax evasion. The provision is a critical tool in fighting tax evasion and maintaining the integrity of the tax system. However, it is essential to balance the need to investigate tax evasion with protecting the privacy rights of individuals and businesses. Judges must exercise their discretion carefully to prevent abuse of the provision, and appropriate safeguards must be put in place to prevent misuse.

STRATEGY

Section 462.48(3) of the Criminal Code of Canada provides a mechanism for law enforcement authorities to access sensitive information and documents belonging to individuals or corporations during an investigation. While this provision is a useful tool for investigating serious crimes, it also raises concerns regarding privacy and civil liberties. Strategic considerations must be taken into account by stakeholders before accessing such information. The first strategic consideration is the need for access to the information. The purpose of this provision is to access information and documents that are relevant to the investigation of serious crimes, such as drug trafficking, money laundering or terrorism financing. Before making an application under this section, law enforcement authorities should consider whether the information is necessary for the investigation and whether alternative means of obtaining the information are available. Secondly, the scope of the information to be accessed should be carefully considered. The provision allows access to all information and documents relevant to the investigation. However, the court may impose conditions on the use, reproduction or disposal of the information obtained. Law enforcement authorities should ensure that they are only accessing information that is necessary and relevant to the investigation and that they are not going beyond the scope of the court order. Thirdly, the potential impact on individual privacy must be taken into consideration. The provision allows the production or removal of information and documents from private individuals or corporations. This could involve sensitive and personal information that is not directly relevant to the investigation. To minimize the impact on individual privacy, law enforcement authorities should limit the information they access and should take steps to safeguard the information they obtain. Fourthly, the role of the Commissioner of Revenue must be taken into account. The court orders the Commissioner of Revenue or any person designated by the Commissioner to provide access to the information and documents. The Commissioner of Revenue may impose conditions on the disclosure of the information. Law enforcement authorities should ensure that they comply with the conditions set by the Commissioner. Lastly, the time frame for obtaining the information or documents should be taken into consideration. The court may specify a time frame for the production or removal of the information and documents. Law enforcement authorities must act within this timeframe to avoid any breaches of the court order. In summary, the strategic considerations when dealing with Section 462.48(3) of the Criminal Code of Canada involve the need for access to the information, the scope of the information accessed, the potential impact on individual privacy, the role of the Commissioner of Revenue, and the time frame for obtaining the information or documents. Strategies that could be employed include limiting the information accessed, safeguarding the information obtained, and complying with the conditions imposed by the Commissioner. It is important for stakeholders to carefully consider these issues to balance the needs of the investigation with individual privacy and civil liberties.