Search - considered

To this item certain exceptions were made which are irrelevant to be considered in this action. ... The provisions of this statute were considered by my learned brother Hogg in a carefully reasoned judgment in an action against the Attorney-General for Canada, in Greenlees v. ... The result, however, is that where a material fact is alleged in pleading and the pleading of the opposite party is silent in respect thereto the fact must be considered in issue. ...

I have also read and considered the following cases cited to me dealing with this section of the Income Tax Act, namely: In re Income Tax Act and a Solicitor, [1963] C.T.C. 1. ...

In this connection I have considered the following cases cited: (a) by the solicitor for Her Majesty—Commissioners of Taxation for the State of New South Wales v. ...

& Cr. 600 at 617, that it is generally considered more important that the rule of law should be settled than that it should be theoretically correct. ...

The very problem that arises here has been considered on almost the same facts, apart from the relationship of husband and wife, under the Finance Act of 1894. ...

.: (1) A reviewing court, on quashing a search warrant, has power to order return of any goods seized under the warrant. (2) If the Crown shows that the things seized are required to be retained for the purposes of a prosecution, either under a charge already laid or one intended to be laid in respect of a specified chargeable offence, the court may refuse to order the return. (3) No particular formality is required in order for the Crown to show the requisite element of necessity to retain the things. (4) The power to order return of goods is incidental to the power to quash but may also arise under subsection 24(1) of the Charter if the search and seizure was unreasonable as well as illegal. (5) The conduct of the prosecuting authorities in relation to the search and seizure is a factor to be considered in deciding whether to exercise the discretion. (6) Other factors to be considered in exercising the discretion may be the seriousness of the alleged offence, the degree of potential cogency of the things in proving the charge, the nature of the defect in the warrant and the potential prejudice to the owner from being kept out of possession. ... Having reached the conclusion that the subsection is void, in face of section 8 of the Charter, he then considered whether or not the seized materials ought to be returned to the taxpayer. ...

But if it is not obeyed no penalty can be imposed without the matter being considered by an impartial judicial arbiter. ...

If the order or search warrant may be reviewed, the weight to be given to the information may be considered at that time. ...

I have had the benefit of a very able argument from both counsel and have considered the provisions of the section and the other relevant provisions of the statute and, in my opinion, the kind of interest in expectancy which is described in subsection (5) is different from the kind of expectancy in subsection (7). ...

In about the same year the matter was considered in Canada in respect of the Customs Act by the Exchequer Court of Canada. ...