In terms of the process, the CRA has their criminal investigations program, which is responsible for conducting investigations in respect of tax-related offences, and they'll work closely with the RCMP.
In terms of the serious offences evidence, in talking to the CRA, evidence of those offences almost always arises in the context of a criminal investigations program investigation, most commonly in the context of a search and seizure. Those are actually done by way of search warrants. What happens is that the criminal investigations program approaches a justice of the peace and demonstrates reasonable grounds to believe that a tax offence has been committed. The justice of the peace will issue a search warrant. Then the CRA will go to the search location with the RCMP. The RCMP accompanies them in order to ensure the safety of the CRA officials.
If, for example, the RCMP sees illegal firearms or drugs at the search location, they may be seized immediately. What most commonly happens is that the CRA will search on site. They'll look at the computers there, and if they have evidence that relates to the offence for which the search warrant has been obtained, then the CRA will be able to seize the computers. When they return to the CRA base, they'll search, and that may provide—