What is the current test under the current version of subsection 225.2(2) of the Canadian Criminal Code?
Canada (Federal), Canada
The following excerpt is from Canada (Minister of National Revenue) v. Maciver, 1999 CanLII 8523 (FC):
That case was decided under the pre-1988 version of subsection 225.2(2), but it remains the test under the current version: Deputy Minister of National Revenue v. Atchison, 1989 CanLII 2896 (BC SC), [1989] 1 C.T.C. 342 (B.C.S.C.).
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