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OTTAWA — The Harper government has considered listing Iran's Revolutionary Guard Corps as a banned terrorist entity, a move that would permit Canada to target the elite military unit's financial dealings and to make it a crime to assist the group.

Documents obtained through an access-to-information request reveal the prospect was the subject of a memo earlier this year to Public Safety Minister Vic Toews from his deputy minister, William Baker, and it was discussed in an inter-departmental meeting of deputy ministers.

While the memo was written about nine months ago, the group is not among the 42 entities listed as terrorist organizations in Canada's Criminal Code. A spokesman for Toews would not comment on whether there is a move to list the group any time soon.

"The government has been outspoken in its condemnation of Iran's continued support for international terrorism, its flagrant disregard for basic human rights, and its dishonest and dangerous nuclear ambitions," Chris McCluskey said in an email.

"We are constantly evaluating the list of terrorist entities, but cannot provide comment on any potential ongoing process."

A separate document, also obtained through access-to-information laws, shows that a package for the Conservative cabinet on listing of terrorist groups was given to Toews to sign in October.

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