R. v. Simmons, 84 DTC 6171 (Nfld. Prov. Ct.)

A Minister's certificate was not invalid by reason of the fact that it was signed by the District Office Director of Taxation who certified as to his own knowledge rather than that of the Minister.

"[O]n the point raised by Mr. Sopinka that the charges were premature ... I will follow the Myers case (R. v. Myers and Inter Publishing Co. Ltd., 35 C.C.C.(2d)1) 'that a tax is imposed whether or not an assessment or reassessment is made'." (Charges apparently were laid before the accused was assessed for the unreported income.)