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.”
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