Dubin,
A.C.J.O.
[Orally]:
—This
is
an
application
for
leave
to
appeal
from
the
order
of
Judge
Cartwright
dismissing
an
appeal
from
conviction
under
the
Income
Tax
Act
of
Canada.
At
trial,
an
issue
arose
as
to
the
admissibility
of
a
statement
made
by
the
appellant
to
an
investigator
of
the
Revenue
Department
of
the
Government
of
Canada.
The
learned
trial
judge
held
that
the
statement
was
voluntarily
made
and
thus
admissible,
and
there
could
be
no
issue
taken
with
that
ruling.
Following
that
ruling,
further
submissions
were
made
that
notwithstanding
that
the
statement
was
voluntary
and
admissible,
it
was
taken
in
a
manner
which
contravened
section
7
of
the
Charter.
A
lengthy
discussion
took
place
between
counsel
and
the
learned
trial
judge,
who
then
held
that
although
the
statement
was
voluntary,
it
was
taken
in
a
manner
which
contravened
section
7
of
the
Charter,
but
that
the
evidence
would
nevertheless
be
admitted.
The
appellant
was
then
convicted.
An
appeal
was
taken
to
Judge
Cartwright
who
dismissed
the
appeal
on
the
basis
that
the
trial
judge
was
correct
in
not
excluding
the
evidence
under
subsection
24(2)
of
the
Charter.
With
respect
to
the
trial
judge
and
the
appeal
judge,
we
are
all
of
the
view
that
the
argument
with
respect
to
section
7
was
misconceived.
The
sole
issue
to
be
resolved
by
the
trial
judge
was
the
admissibility
of
the
statement.
She
held
the
statement
to
have
been
made
voluntarily
and
admissible.
Once
that
determination
had
been
made,
the
issue
had
been
resolved.
Section
7
and
subsection
24(2)
of
the
Charter
were
completely
inapplicable.
Leave
to
appeal
will
be
granted,
but
the
appeal
will
be
dismissed.
Appeal
dismissed.
Email this Content