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From this decision an appeal was taken to the County Judge, who dismissed the appeal, holding that in the absence of affirmative evidence that the notice did not contravene the provisions of s. 66(3) of the Separate Schools Act, the whole of the assessments of the Company ‘‘should be entered, rated and assessed for the purpose of Public Schools. ...

In my view, that subsection violates section 8 of the Constitution Act, 1982 in that it contravenes the right of the taxpayer “to be secure against unreasonable search or seizure/’ This position was affirmed by the Federal Court of Appeal in Vespoli et al v The Queen et al, [1984] CTC 519; 84 DTC 6489. ...

Thus, we conclude that section 239 of the Income Tax Act and the choice made in this case of proceeding by way of summary conviction do not contravene section 15 of the Charter. ... It follows from these reasons that the Attorney General’s right of election, pursuant to section 239 of the Income Tax Act, does not contravene paragraph 11(f) of the Charter providing for a right to a jury in the circumstances specified in that subsection. 7. ... We are, however, satisfied that the Crown's more limited right of appeal under section 755 on questions of fact on the record, as that right has been delineated in the case law, does not contravene either section 7 or paragraph 11(h) of the Charter. 8. ...

Section 241 reads as follows: (1) Except as authorized by this section, no official or authorized person shall (a) knowingly communicate or knowingly allow to be communicated to any person any information obtained by or on behalf of the Minister for the purposes of this Act, or (b) Knowingly allow any person to inspect or to have access to any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act. (2) Notwithstanding any other Act or law, no official or authorized person shall be required, in connection with any legal proceedings, (a) to give evidence relating to any information obtained by or on behalf of the Minister for the purposes of this Act, or (b) to produce any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act. (3) Subsections (1) and (2) do not apply in respect of criminal proceedings, either by indictment or on summary conviction, under an Act of the Parliament of Canada, or in respect of proceedings relating to the administration or enforcement of this Act. (4) An official or authorized person may, (a) in the course of his duties in connection with the administration or enforcement of this Act, (i) communicate or allow to be communicated to an official or authorized person information obtained by or on behalf of the Minister for the purposes of this Act, and (ii) allow an official or authorized person to inspect or to have access to any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act; (b) under prescribed conditions, communicate or allow to be communicated information obtained under this Act, or allow inspection of or access to any written statement furnished under this Act to the government of any province in respect of which information and written statements obtained by the government of the province, for the purpose of a law of the province that imposes a tax similar to the tax imposed under this Act, is communicated or furnished on a reciprocal basis to the Minister; (c) communicate or allow to be communicated information obtained under this Act, or allow inspection of or access to any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act, to or by any person otherwise legally entitled thereto; or (d) communicate or allow to be communicated to a taxpayer, such information obtained under this Act regarding the amount of income of his spouse or of any other person as is necessary for the purposes of an assessment or reassessment of tax, interest, penalty or other amount payable by the taxpayer or of the determination of any refund to which he is entitled for the year. (5) Notwithstanding anything in this section, the Minister may permit a copy of any book, record, writing, return or other document obtained by him or on his behalf for the purposes of this Act to be given to the person from whom such book, record, writing, return or other document was obtained or the legal representative of such person, or to the agent of such person or of such legal representative authorized in writing in that behalf. (6) An order or direction made in the course of or in connection with any legal proceedings requiring an official or authorized person to give evidence relating to any information or produce any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act, may by notice served upon all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to (a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of the province, whether or not such court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or (b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of Canada. (7) The court to which an appeal is taken pursuant to subsection (6) may allow the appeal and quash the order or direction appealed from or dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts shall apply, mutatis mutandis, to an appeal instituted pursuant to subsection (6). (8) An appeal instituted pursuant to subsection (6) shall stay the operation of the order or direction appealed from until judgment is pronounced. (9) Every one who, being an official or authorized person, contravenes subsection (1) is guilty of an offence and liable on summary conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 2 months, or to both such fine and imprisonment. (10) In this section, (a) “official” means any person employed in or occupying a position of responsibility in the service of Her Majesty, or any person formerly so employed or formerly occupying a position therein; (b) “authorized person” means any person engaged or employed, or formerly engaged or employed, by or on behalf of Her Majesty to assist in carrying out the purposes and provisions of this Act; and (c) ‘‘court of appeal” has the meaning assigned by paragraphs (a) to (j) of the definition “court of appeal” in section 2 of the Criminal Code. ...