Criminal Code — C-46 462.48
Definition of designated substance offence 462.48 (1) In this section, designated substance offence means (a) an offence under Part I of the Controlled Drugs and Substances Act , except subsection 4(1) of that Act; (a.1) an offence under Division 1 of Part 1 of the Cannabis Act , except subsection 8(1) of that Act; or (b) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a) or (a.1). Disclosure of income tax information (1.1) The Attorney General may make an application in accordance with subsection (2) for an order for disclosure of information under subsection (3), for the purposes of an investigation in relation to (a) a designated substance offence; (b) an offence against subsection 119(1), section 120, subsection 121(1) or (2), section 122 or subsection 123(1) or (2), or a conspiracy or an attempt to commit, or being an accessory after the fact in relation to, such an offence; (b.1) an offence against subsection 279.01(1), 279.011(1) or 279.02(1) or (2) or a conspiracy or an attempt to commit, or being an accessory after the fact in relation to, such an offence; (b.2) an offence against subsection 346(1) or a conspiracy or an attempt to commit, or being an accessory after the fact in relation to, such an offence; (b.3) an offence against paragraph 380(1)(a) or subsection 380(2) or a conspiracy or an attempt to commit, or being an accessory after the fact in relation to, such an offence; (c) an offence against section 52, 52.1, 52.2, 467.11, 467.111, 467.12 or 467.13, or a conspiracy or an attempt to commit, or being an accessory after the fact in relation to, such an offence; (d) a terrorism offence; (e) an offence against subsection 3(1) of the Corruption of Foreign Public Officials Act , or a conspiracy or an attempt to commit, or being an accessory after the fact in relation to, such an offence; or (f) an offence against section 354, 355.2, 355.4 or 462.31 — or a conspiracy or attempt to commit, or being an accessory after the fact in relation to such an offence — if the offence is alleged to have been committed in relation to any property, thing or proceeds obtained or derived directly or indirectly as a result of (i) the commission in Canada of an offence referred to in any of paragraphs (a) to (e), or (ii) an act or omission anywhere that, if it had occurred in Canada, would have constituted an offence referred to in any of those paragraphs. Application (2) An application under subsection (1.1) shall be made ex parte in writing to a judge and be accompanied by an affidavit sworn on the information and belief of the Attorney General or a person specially designated by the Attorney General for that purpose deposing to the following matters, namely, (a) the offence or matter under investigation; (b) the person in relation to whom the information or documents referred to in paragraph (c) are required; (c) the type of information or book, record, writing, return or other document obtained by or on behalf of the Minister of National Revenue for the purposes of Part IX of the Excise Tax Act , the Income Tax Act , the Excise Act, 2001 , the Underused Housing Tax Act , the Select Luxury Items Tax Act or the Global Minimum Tax Act to which access is sought or that is proposed to be examined or communicated; and (d) the facts relied on to justify the belief, on reasonable grounds, that the person referred to in paragraph (b) has committed or benefited from the commission of any of the offences referred to in subsection (1.1) and that the information or documents referred to in paragraph (c) are likely to be of substantial value, whether alone or together with other material, to the investigation for the purposes of which the application is made. Order for disclosure of information (3) Where the judge to whom an application under subsection (1.1) is made is satisfied (a) of the matters referred to in paragraph (2)(d), a