A-6.002 - Tax Administration Act

Section 69.0.2 Disposition versions

2011-04-01

69.0.2. The Minister must allow the person designated in an order issued in accordance with the second paragraph to have access to and examine the information or documents mentioned in the order.

For the purposes of the first paragraph, a judge of the Court of Québec may, for the purposes of an investigation in relation to a designated substance offence within the meaning of section 462.3 of the Criminal Code (Revised Statutes of Canada, 1985, chapter C-46), make an order requiring the Minister to allow a member of the Sûreté du Québec or, where applicable, of a municipal police force, to have access to and examine the information or documents mentioned in the order.

An application under the second paragraph shall be made ex parte in writing by the Attorney General or the Director of Criminal and Penal Prosecutions and be accompanied by an affidavit of the applicant or of a person specially designated by the Attorney General or the Director of Criminal and Penal Prosecutions for that purpose deposing to the following matters:

(a)  the offence or matter under investigation;

(b)  the person in relation to whom the information or documents are required;

(c)  the type of information or document held by the Minister for the purposes of a fiscal law and to which access is sought;

(d)  the facts relied on to justify the belief, on reasonable grounds, that the person in relation to whom the information or documents are required has committed or benefited from the commission of an offence referred to in the second paragraph and that the information or documents required 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.

The judge may make the order, on such conditions as are required in the public interest, if the judge is satisfied

(a)   that there are reasonable grounds for believing that the person in relation to whom the information or documents are required has committed or benefited from the commission of an offence referred to in the second paragraph and that the information or documents required 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;

(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.

An order remains valid for the period determined by the judge. However, an order cannot be executed before the expiration of seven clear days following the service of a copy of the order on the Minister, service being required to be made in accordance with the rules prescribed by the Code of Penal Procedure (chapter C-25.1) or in the manner ordered by the judge.

However, the judge may, at the request of the Minister, extend the period within which the order is to be complied with.

1997, c. 86, s. 4; 2002, c. 5, s. 9; 2005, c. 34, s. 61; 2010, c. 31, s. 119.

2007-03-15

69.0.2. The Minister or a public servant designated by the Minister must allow the person designated in an order issued in accordance with the second paragraph to have access to and examine the information or documents mentioned in the order.

For the purposes of the first paragraph, a judge of the Court of Québec may, for the purposes of an investigation in relation to a designated substance offence within the meaning of section 462.3 of the Criminal Code (Revised Statutes of Canada, 1985, chapter C-46), make an order requiring the Minister to allow a member of the Sûreté du Québec or, where applicable, of a municipal police force, to have access to and examine the information or documents mentioned in the order.

An application under the second paragraph shall be made ex parte in writing by the Attorney General or the Director of Criminal and Penal Prosecutions and be accompanied by an affidavit of the applicant or of a person specially designated by the Attorney General or the Director of Criminal and Penal Prosecutions for that purpose deposing to the following matters:

(a)  the offence or matter under investigation;

(b)  the person in relation to whom the information or documents are required;

(c)  the type of information or document held by the Minister for the purposes of a fiscal law and to which access is sought;

(d)  the facts relied on to justify the belief, on reasonable grounds, that the person in relation to whom the information or documents are required has committed or benefited from the commission of an offence referred to in the second paragraph and that the information or documents required 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.

The judge may make the order, on such conditions as are required in the public interest, if the judge is satisfied

(a)   that there are reasonable grounds for believing that the person in relation to whom the information or documents are required has committed or benefited from the commission of an offence referred to in the second paragraph and that the information or documents required 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;

(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.

An order remains valid for the period determined by the judge. However, an order cannot be executed before the expiration of seven clear days following the service of a copy of the order on the Minister or a public servant designated by the Minister, service being required to be made in accordance with the rules prescribed by the Code of Penal Procedure (chapter C-25.1) or in the manner ordered by the judge.

However, the judge may, at the request of the Minister or a public servant designated by the Minister, extend the period within which the order is to be complied with.

1997, c. 86, s. 4; 2002, c. 5, s. 9; 2005, c. 34, s. 61.

2002-05-15

69.0.2. The Minister or a public servant designated by the Minister must allow the person designated in an order issued in accordance with the second paragraph to have access to and examine the information or documents mentioned in the order.

For the purposes of the first paragraph, a judge of the Court of Québec may, for the purposes of an investigation in relation to a designated substance offence within the meaning of section 462.3 of the Criminal Code (Revised Statutes of Canada, 1985, chapter C-46), make an order requiring the Minister to allow a member of the Sûreté du Québec or, where applicable, of a municipal police force, to have access to and examine the information or documents mentioned in the order.

An application under the second paragraph shall be made ex parte in writing by the Attorney General or the Attorney General’s prosecutor and be accompanied by an affidavit of the applicant or of a person specially designated by the Attorney General or the Attorney General’s prosecutor for that purpose deposing to the following matters:

(a)  the offence or matter under investigation;

(b)  the person in relation to whom the information or documents are required;

(c)  the type of information or document held by the Minister for the purposes of a fiscal law and to which access is sought;

(d)  the facts relied on to justify the belief, on reasonable grounds, that the person in relation to whom the information or documents are required has committed or benefited from the commission of an offence referred to in the second paragraph and that the information or documents required 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.

The judge may make the order, on such conditions as are required in the public interest, if the judge is satisfied

(a)   that there are reasonable grounds for believing that the person in relation to whom the information or documents are required has committed or benefited from the commission of an offence referred to in the second paragraph and that the information or documents required 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;

(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.

An order remains valid for the period determined by the judge. However, an order cannot be executed before the expiration of seven clear days following the service of a copy of the order on the Minister or a public servant designated by the Minister, service being required to be made in accordance with the rules prescribed by the Code of Penal Procedure (chapter C‐25.1) or in the manner ordered by the judge.

However, the judge may, at the request of the Minister or a public servant designated by the Minister, extend the period within which the order is to be complied with.

1997, c. 86, s. 4; 2002, c. 5, s. 9.

1997-12-19

69.0.2. Notwithstanding section 69, the Minister or a public servant designated by the Minister must allow the person designated in an order issued in accordance with the second paragraph to have access to and examine the information or documents mentioned in the order.

For the purposes of the first paragraph, a judge of the Court of Québec may, for the purposes of an investigation in relation to an enterprise crime offence or a designated substance offence within the meaning of section 462.3 of the Criminal Code (Revised Statutes of Canada, 1985, chapter C-46), make an order requiring the Minister to allow a member of the Sûreté du Québec or, where applicable, of a municipal police force, to have access to and examine the information or documents mentioned in the order.

An application under the second paragraph shall be made ex parte in writing by the Attorney General or the Attorney General’s prosecutor and be accompanied by an affidavit of the applicant or of a person specially designated by the Attorney General or the Attorney General’s prosecutor for that purpose deposing to the following matters:

(a)  the offence or matter under investigation;

(b)  the person in relation to whom the information or documents are required;

(c)  the type of information or document obtained by or on behalf of the Minister for the purposes of a fiscal law and to which access is sought;

(d)  the facts relied on to justify the belief, on reasonable grounds, that the person in relation to whom the information or documents are required has committed or benefited from the commission of an offence referred to in the second paragraph and that the information or documents required 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.

The judge may make the order, on such conditions as are required in the public interest, if the judge is satisfied

(a)   that there are reasonable grounds for believing that the person in relation to whom the information or documents are required has committed or benefited from the commission of an offence referred to in the second paragraph and that the information or documents required 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;

(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.

An order remains valid for the period determined by the judge. However, an order cannot be executed before the expiration of seven clear days following the service of a copy of the order on the person in respect of whom the order is made, service being required to be made in accordance with the rules prescribed by the Code of Penal Procedure (chapter C‐25.1) or in the manner ordered by the judge.

However, the judge may, at the request of the Minister or a public servant designated by the Minister, extend the period within which the order is to be complied with.

1997, c. 86, s. 4.