Search - contravention

Accordingly, the accused could not be charged with failure to comply with the demand because it, in turn, was based on information that had been obtained from the RCMP Drug Squad in contravention of the accused's rights under s. 8 of the Charter. ...

Accordingly, the accused could not be charged with failure to comply with the demand because it, in turn, was based on information that had been obtained from the RCMP Drug Squad in contravention of the accused's rights under s. 8 of the Charter. ...

Smith, [1927] A.C. 193 (PC)-- summary under Exempt Receipts/Business Summary Under Tax Topics- Income Tax Act- Section 9- Exempt Receipts/Business A reference was made to the Judicial Committee as to whether it was lawful for Canada to impose tax under the Income War Tax Act on the profits of a liquor trading business carried on in contravention of the Ontario prohibition law. ...

Smith J went on to find that, even if there had been a contravention of Art. 1275, this rendered the distributions only voidable (“nullité relative”) and not void, so that the Minister had no standing to challenge their validity. ...

. … Furthermore, the judge contrasted “auditing” and “investigation” in concluding that there was a contravention of the Jarvis principles. ...

Smith J went on to find that, even if there had been a contravention of Art. 1275, this rendered the distributions only voidable (“nullité relative”) and not void, so that the Minister had no standing to challenge their validity. ...

After finding (at para. 162) that “the improvised system established by the CRA to pick from closed audit files was not abusive, in and of itself” and that the transfer of the file information from the RQ to CRA was unlawful as being contrary to the relevant inter-governmental agreement given that “the CRA’s investigative body sought to obtain it from RQ for the explicit purpose of incriminating the accused in a criminal matter – in contravention of the statutory prohibition against sharing (subject to exceptions)” (para. 232), and (at para. 264) “that the applicants did not have a reasonable expectation of privacy in the emails, faxes or billing and commercial documents held by VP Construction in its premises” given that “a taxpayer’s privacy interest with regard to his tax record vis-à-vis the Government is – without being absent – relatively low,” Galiatsatos JCQ went on to find that there had been a violation of the Jarvis principle (notwithstanding that CRA had not performed the audit), stating (at paras 297, 298, 300): …[T]he closed RQ audit files may be seen as a treasure trove of ready-made files for “investigation” and prosecution containing uncautioned conscripted evidence. ...