Tax Search Warrant has to be Produced

The taxpayer was charged with tax evasion under the Income Tax Act and the Excise Tax Act (for GST). The BC Provincial Court held, in the case of R. v McCartie et al that failure by a CRA officer to give the taxpayer a copy of a search warrant when she asked for it resulted in a breach of her rights under s. 8 of the Canadian Charter of Rights and Freedoms which states that “Everyone has the right to be secure against unreasonable search or seizure.”