You're at your office, or Home, and the doorbell rings - it's the Canada Revenue Agency ("CRA").

The first thing to do is find out why they've come. If it is an "inspection, audit or examination" of your books and records under 231.1 Income Tax Act ("ITA") then they have a right to be at your place of business, during Business hours, to do these things.

Just collect a copy of the Business card of the officer and ask them to write what authority under the ITA they are relying on. Other than that cooperate with them, and produce your books and records.

If they are there to serve you with a "Requirement to Produce Information or Documents" under 231.2 then, they'll have an RPID, in writing, to give to you. Subject to certain technical prerequisites this is something CRA is empowered to do.

Just collect a copy of the business card of the officer, as well as, a copy of the RPID and ask them to write on the back of their Business card; whether it is you, or someone else, who is the subject of the RPID.

If it someone else, ensure that their name is listed on the front of the RPID. CRA must give you a "reasonable time" to produce the information or documents and use this time to consult with your accountant or lawyer. Normally, however, you'll be required to produce the materials required.

Once again, be polite and listen to what is said. When the officer's leave write everything you can remember down.

But, if they are at your house, or present you with a search warrant then this is something else entirely, and you need to know your rights.

There is no substitute for prompt legal advice, but the following suggests may assist you, when and if this ever happens to you:

1. Ask to see the search warrant before you let anyone in. If you are at Home, step outside and close the door behind you while you examine the Search Warrant ("SW") papers.

The searchers are required to show you a copy of the warrant or tell you what is in it before executing it. Examine the paperwork very carefully. The officers are required to leave you a copy of the SW when they leave.

SWs can be based on incorrect, incomplete or inadequate grounds and searches can be carried out as a "Fishing" expedition by CRA; if any of those prove to be true then you do you have legal rights, but that is something that your lawyer will have to handle for you - in the future - while the search(es) are on-going your only responsibilities are to be observant, record everything that occurs, be polite and avoid a confrontation with the officers.

2. Ask the person in possession of the search warrant to identify themselves and all of those with him (or her) and to indicate whether those persons are authorized to aid in the execution of the warrant.

See if the persons who are present are listed on, or authorized by, the warrant to conduct the searches. Collect Business cards from each of the searchers, and if someone doesn't have a card then get a card from another searcher and have them write their information on the back of that card.

3. Request time to review the warrant and to obtain legal advice with respect to your appropriate course of conduct.

4. Read the warrant carefully to determine:

- the premises covered

- the specific documents or objects it covers

- the alleged offence(s) which are the subject of the warrant(s)

- Read the date and times that the warrant authorizes search.

While you do these things the officers will see that nothing is removed from the premises, either by you or by someone else; but as long as they can ensure this to be the case, they should give you the time to review and satisfy yourself on the terms of the SW.

5. At the same time that the warrant is being reviewed, instruct someone to make the following calls:

- to your legal counsel; say something like "Officer, I have nothing to say until I speak with my lawyer." You have the right to be silent, use it.

NB: if your lawyer's office, or

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