Per curiam*.
The appeal is allowed with costs throughout for the reasons given by Justice Strayer of the Federal Court of Appeal. The judgment of the Court of Appeal is set aside and the trial judgment is restored. The constitutional questions are answered as follows:
I. Does s. 231.4 of the Income Tax Act, R.S.C. 1952, c. 148 as amended restrict rights guaranteed by s. 7 of the Canadian Charter of Rights and Freedoms?
The answer is no.
2. If so, can these restrictions be demonstrably justified in a free and democratic society under s. I of the Canadian Charter of Rights and Freedoms!
Given the answer to the first question, the second question does not arise.
3, Does s. 231.4 of the Income Tax Act, R.S.C. 1952, c. 148 as amended
restrict the right guaranteed by s. 8 of the Canadian Charter of Rights and Freedoms!
The answer is no.
4. If so, can these restrictions be demonstrably justified in a free and democratic society under s. I of the Canadian Charter of Rights and Freedoms!
Given the answer to the third question, the fourth question does not arise.
Appeal allowed.
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