Budget Implementation Act, 2024, No. 1 (S.C. 2024, c. 17)
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Assented to 2024-06-20
PART 4Various Measures (continued)
DIVISION 34Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures (continued)
SUBDIVISION BIncome Tax Act and Excise Tax Act (continued)
353 The Act is amended by adding the following after section 231.3:
Marginal note:Warrant under Criminal Code
231.31 (1) 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.
Marginal note:Video surveillance not authorized
(2) The warrant is not to authorize the observation of a person by means of a video camera or other similar electronic device.
Marginal note:Things seized
231.32 (1) Subsection (2) applies to an authorized person who has seized anything
(a) under a warrant issued under the Criminal Code;
(b) under section 487.11 or 489 of the Criminal Code; or
(c) in the execution of duties under this Act.
Marginal note:Restitution of things seized and report
(2) 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.
R.S., c. E-15Excise Tax Act
354 The portion of subsection 290(7) of the Excise Tax Act before paragraph (a) is replaced by the following:
Marginal note:Return of things seized
(7) Subject to section 290.2, if any document or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of any document or thing seized is made to a judge, the judge may, on the judge’s own motion or on summary application by a person with an interest in the document or thing on three clear days notice of application to the Deputy Attorney General of Canada, order that the document or thing be returned to the person from whom it was seized or the person who is otherwise legally entitled to it, if the judge is satisfied that the document or thing
355 The Act is amended by adding the following after section 290:
Marginal note:Warrant under Criminal Code
290.1 (1) For the purposes of this Part 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.
Marginal note:Video surveillance not authorized
(2) The warrant is not to authorize the observation of a person by means of a video camera or other similar electronic device.
Marginal note:Things seized
290.2 (1) Subsection (2) applies to an authorized person who has seized anything
(a) under a warrant issued under the Criminal Code;
(b) under section 487.11 or 489 of the Criminal Code; or
(c) in the execution of duties under this Part.
Marginal note:Restitution of things seized and report
(2) 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.
SUBDIVISION CR.S., c. C-46Criminal Code
Amendments to the Act
356 The Criminal Code is amended by adding the following after section 487.013:
Marginal note:Keep account open or active order
487.0131 (1) On ex parte application made by a peace officer or public officer, a justice or judge may order a person to keep an account specified in the order open or active unless the holder of the account requests that the person close or deactivate the account.
Marginal note:Conditions for making order
(2) Before making the order, the justice or judge must be satisfied by information on oath in Form 5.0031 that there are reasonable grounds to suspect that
(a) an offence has been or will be committed under this or any other Act of Parliament; and
(b) keeping the account open or active will assist in the investigation of the offence.
Marginal note:Form
(3) The order is to be in Form 5.0032.
Marginal note:Notification
(4) The order is to require the person to notify a peace officer or public officer named in the order as soon as practicable after the account is closed or deactivated at the request of the holder of the account.
Marginal note:Limitation
(5) A person who is under investigation for the offence referred to in subsection (2) may not be made subject to an order.
Marginal note:Expiry of order
(6) Unless the order is revoked earlier, it expires 60 days after the day on which it is made.
Marginal note:Renewals
(7) A justice or judge may renew the order for a period of not more than 60 days on ex parte application made by a peace officer or public officer indicating the reason and period for which the renewal is required.
Marginal note:Conditions for renewal
(8) Before renewing the order, the justice or judge must be satisfied by information on oath in Form 5.0031 that the conditions specified in subsection (2) are met.
357 The Act is amended by adding the following after section 487.014:
Marginal note:Production order — specified dates
487.0141 (1) On ex parte application made by a peace officer or public officer, a justice or judge may order a person to produce a document that is a copy of a document that is in their possession or control on any of the dates specified in the order or prepare and produce a document containing data that is in their possession or control on any of the dates specified in the order.
Marginal note:Conditions for making order
(2) Before making the order, the justice or judge must be satisfied by information on oath in Form 5.004 that there are reasonable grounds to believe that
(a) an offence has been or will be committed under this or any other Act of Parliament; and
(b) the document or data, if it is in the person’s possession or control on any of the dates to be specified in the order, will afford evidence respecting the commission of the offence.
Marginal note:Form
(3) The order is to be in Form 5.0051.
Marginal note:Dates specified in order
(4) The order may specify up to 10 dates that fall within the 60-day period after the day on which it is made.
Marginal note:Suspicious transactions
(5) The order may also require the person to produce to a peace officer or public officer named in the order a copy of all reports made under any of sections 7, 7.1 and 9 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act during the period the order is in effect if the justice or judge is satisfied by information on oath in Form 5.004 that there are reasonable grounds to believe that the information contained in such a report will afford evidence respecting the commission of the offence referred to in subsection (2).
Marginal note:Restrictions
(6) The person must not be required to
(a) produce documents more than once in any 72-hour period;
(b) produce a document that is a copy of a document that was in their possession or control before the day on which the order is made; or
(c) prepare and produce a document that contains data that was in their possession or control before the day on which the order is made.
Marginal note:Limitation
(7) A person who is under investigation for the offence referred to in subsection (2) may not be made subject to an order.
Marginal note:Expiry of order
(8) Unless the order is revoked earlier, it expires 60 days after the day on which it is made.
Marginal note:Renewals
(9) A justice or judge may renew the order for a period of not more than 60 days on ex parte application made by a peace officer or public officer indicating the reason and period for which the renewal is required.
Marginal note:Conditions for renewal
(10) Before renewing the order, the justice or judge must be satisfied by information on oath in Form 5.004 that the conditions specified in subsection (2) are met.
Marginal note:Dates specified in renewed order
(11) If the order is renewed, it may specify up to 10 dates during the period for which it is renewed.
358 Subsection 487.019(1) of the Act is replaced by the following:
Marginal note:Conditions in preservation and production orders
487.019 (1) An order made under any of sections 487.013 to 487.018 may contain any conditions that the justice or judge considers appropriate including, in the case of an order made under section 487.014 or 487.0141, conditions to protect a privileged communication between a person who is qualified to give legal advice and their client.
359 Subsections 487.0191(1) and (2) of the Act are replaced by the following:
Marginal note:Order prohibiting disclosure
487.0191 (1) On ex parte application made by a peace officer or public officer, a justice or judge may make an order prohibiting a person from disclosing the existence or some or all of the contents of a preservation demand made under section 487.012 or an order made under any of sections 487.013 to 487.018 during the period set out in the order.
Marginal note:Conditions for making order
(2) Before making the order, the justice or judge must be satisfied by information on oath in Form 5.009 that there are reasonable grounds to believe that the disclosure during that period would jeopardize the conduct of the investigation of the offence to which the demand or order relates.
360 (1) Subsection 487.0192(1) of the Act is replaced by the following:
Marginal note:Particulars — production orders
487.0192 (1) An order made under any of sections 487.014, 487.0141 and 487.016 to 487.018 must require a person, financial institution or entity to produce the document to a peace officer or public officer named in the order within the time, at the place and in the form specified in the order.
(2) Subsection 487.0192(5) of the Act is replaced by the following:
Marginal note:Probative force of copies
(5) Every copy of a document produced under section 487.014 or 487.0141 is admissible in evidence in proceedings under this or any other Act of Parliament on proof by affidavit that it is a true copy and has the same probative force as the document would have if it were proved in the ordinary way.
361 The Act is amended by adding the following after section 487.0192:
Marginal note:Application for review of keep account open or active order
487.01921 (1) A person who is subject to an order made under section 487.0131 may apply in writing to the justice or judge who made the order, or to a judge in the judicial district where the order was made, to revoke or vary the order.
Marginal note:Notice required
(2) The person may make the application only if they give at least three days’ notice of their intention to do so to a peace officer or public officer named in the order.
Marginal note:Compliance with order
(3) The person must comply with the order until a decision is made with respect to the application.
Marginal note:Hearing
(4) The hearing of the application must be commenced within 14 days after the application is made or as soon as practicable after that period.
Marginal note:Revocation or variation of order
(5) The justice or judge may revoke or vary the order if they are satisfied that it is unreasonable in the circumstances to require the person to keep the account open or active.
362 Section 487.0195 of the Act is replaced by the following:
Marginal note:For greater certainty
487.0195 (1) For greater certainty, no preservation demand, preservation order, keep account open or active order or production order is necessary for a peace officer or public officer to ask a person to voluntarily preserve data that the person is not prohibited by law from preserving, to voluntarily keep an account open or active that the person is not prohibited by law from keeping open or active or to voluntarily provide a document to the officer that the person is not prohibited by law from disclosing.
Marginal note:No civil or criminal liability
(2) A person who preserves data, keeps an account open or active or provides a document in those circumstances does not incur any criminal or civil liability for doing so.
363 Part XXVIII of the Act is amended by adding the following after Form 5.003:
FORM 5.0031(Subsections 487.0131(2) and (8))Information To Obtain a Keep Account Open or Active Order
Canada,
Province of 
(territorial division)
This is the information of (name of peace officer or public officer), of (“the informant”).
The informant says that they have reasonable grounds to suspect that an offence has been or will be committed under (specify the provision of the Criminal Code or other Act of Parliament) and that keeping (specify the account) open or active will assist in the investigation of the offence.
The reasonable grounds are:
The informant therefore requests that (name of the person) be ordered to keep (specify the account) open or active for 60 days after the day on which the order is made.
Sworn before me on (date), at (place).
(Signature of informant)
(Signature of justice or judge)
FORM 5.0032(Subsection 487.0131(3))Keep Account Open or Active Order
Canada,
Province of
(territorial division)
To (name of person), of :
Whereas I am satisfied by information on oath of (name of peace officer or public officer), of , that there are reasonable grounds to suspect that an offence has been or will be committed under (specify the provision of the Criminal Code or other Act of Parliament) and that keeping (specify the account) open or active will assist in the investigation of the offence;
Therefore, you are required to
(a) keep the specified account open or active until (insert date) unless the holder of the account requests that you close or deactivate it or this order is revoked or varied; and
(b) notify (name of peace officer or public officer) as soon as practicable after the account is closed or deactivated at the request of the holder of the account.
This order is subject to the following conditions:
You have the right to apply to revoke or vary this order.
If you contravene this order without lawful excuse, you may be subject to a fine, to imprisonment or to both.
Dated (date), at (place).
(Signature of justice or judge)
- Date modified: