Statute
Section 231.31 — Income Tax Act: Warrant under Criminal Code
Text of the provision Official document
For the purposes of this Act and subject to subsection (2), a warrant may be issued under subsection 487.01(1) of the Criminal Code to an authorized person even though that person is not a peace officer. The warrant is not to authorize the observation of a person by means of a video camera or other similar electronic device.
Official source: laws-lois.justice.gc.ca
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