The Income Tax Act confers on the CRA a broad range of powers to audit Canadian taxpayers, including registered charities and not-for-profit organizations (“NPOs”). Some examples of those audit powers that have been conferred on CRA include the power to inspect books and records, as well as to compel taxpayers to respond to requests for information or obtain third-party records at CRA’s request (potentially subject to CRA having received judicial authorization for the request).
Being subject to a search warrant can be unexpected, shocking and upsetting. If served with a search warrant in connection with a government or regulatory investigation, it is essential to contact legal counsel immediately.
The Supreme Court of Canada released its much-awaited decision in R. v. Cole, 2012 SCC 53, on October 19. This criminal law case is notable for employers because it provides commentary on an employee’s right to privacy when using an employer-supplied laptop.