Section 231.32 — Income Tax Act: Things seized

Subsection (2) applies to an authorized person who has seized anything under a warrant issued under the Criminal Code ; under section 487.11 or 489 of the Criminal Code ; or in the execution of duties under this Act. If the authorized person is satisfied that the circumstances set out in subparagraphs 489.1(1)(a)(i) and (ii) of the Criminal Code apply in respect of the thing seized, the authorized person is, as soon as practicable, to return the thing seized and report in accordance with paragraph 489.1(1)(a) of that Act.