Tax wiki
s. 231.31
PART XV — Administration and Enforcement · General
Warrant under
Not yet annotated · Text current to 2026-06-21 · section last amended 2024-06-20
Current text
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.
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.
Source: Justice Laws Website. Not an official version.
Historic text
This section has not been amended since it was enacted (2024, c. 17, s. 353), so there is no earlier version.
Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 231.31 links to the one before it.
Enacting and amending legislation
- 2024, c. 17, s. 353
Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.
Cross-references
No other section of the Act refers to this section, and it refers to no other section.
References are generated from the statutory text and list other sections of the Act only.
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 231.31.