Canada v. Galbraith

• Jurisdiction: British Columbia
• Court: Supreme Court of British Columbia (Canada)
• Judge: R.D. Wilson, J.
• Citation: [2001] B.C.T.C. 675 (SC),2001 BCSC 675
• Date: 06 November 2000

Can. v. Galbraith, [2001] B.C.T.C. 675 (SC)

MLB headnote and full text

Temp. Cite: [2002] B.C.T.C. TBEd. JL.050

Her Majesty the Queen in Right of Canada (respondent) v. Kirk Marshall Galbraith (applicant)

(62856; 2001 BCSC 675)

Indexed As: Canada v. Galbraith

British Columbia Supreme Court

Kamloops

R.D. Wilson, J.

May 7, 2001.

Summary:

This headnote contains no summary.

Criminal Law - Topic 7468

Summary conviction proceedings - Appeals - General - Extension of time for appealing - See paragraphs 1 to 40.

Income Tax - Topic 9344

Enforcement - Offences - Appeals - See paragraphs 1 to 40.

Cases Noticed:

R. v. Whitmore and Carmichael (1987), 41 C.C.C.(3d) 555 (Ont. H.C.), refd to. [para. 21].

Reference Re Section 94(2) of the Motor Vehicle Act (B.C.), [1985] 2 S.C.R. 486; 63 N.R. 266; [1986] 1 W.W.R. 481; 23 C.C.C.(3d) 289; 48 C.R.(3d) 289; 24 D.L.R.(4th) 536; 36 M.V.R. 240; 69 B.C.L.R.(2d) 145; 18 C.R.R. 30, refd to. [para. 22, footnote 2].

R. v. Jean Talon Fashion Centre Inc. (1975), 22 C.C.C.(2d) 223 (Que. Q.B.), refd to. [para. 22, footnote 2].

Casey v. Automobiles Renault Canada Ltd., [1965] S.C.R. 607; [1966] 2 C.C.C. 289, refd to. [para. 22, footnote 2].

R. v. Brown (1975), 28 C.C.C.(2d) 398 (Ont. P.C.), refd to. [para. 22, footnote 2].

R. v. Peavoy, [1974] O.J. No. 103 (S.C.), refd to. [para. 22, footnote 2].

R. v. Tait (1950), 98 C.C.C. 241 (B.C.C.A.), refd to. [para. 22, footnote 2].

R. v. Pilcher and Broadberry (1981), 58 C.C.C.(2d) 435 (Man. Prov. Ct.), refd to. [para. 22, footnote 2].

Blythe and R., Re (1973), 13 C.C.C.(2d) 192 (B.C.S.C.), refd to. [para. 22, footnote 2].

Swan and Tavrydas and R., Re; Ex parte Syme (1979), 48 C.C.C.(2d) 501 (Ont. H.C.), refd to. [para. 22, footnote 2].

R. v. Allen (1974), 20 C.C.C.(2d) 447 (Ont. C.A.), refd to. [para. 22, footnote 2].

Cohen and Quebec (Attorney General), Re (1976), 32 C.C.C.(2d) 446 (Que. C.A.), refd to. [para. 22, footnote 2].

R. v. Doyle, [1977] 1 S.C.R. 597; 9 N.R. 285; 10 Nfld. & P.E.I.R. 45; 17 A.P.R. 45; 29 C.C.C.(2d) 177, refd to. [para. 22, footnote 2].

R. v. Darlyn (1946), 88 C.C.C. 269 (B.C.C.A.), refd to. [para. 31, footnote 3].

R. v. Brouillard, [1985] 1 S.C.R. 39; 57 N.R. 168, refd to. [para. 31, footnote 3].

R. v. Swyryda (1981), 11 Sask.R. 188 (Q.B.), refd to. [para. 34].

Kennedy v. Canada Customs and Revenue Agency, [2000] O.J. No. 3313 (Sup. Ct.), refd to. [para. 37].

Statutes Noticed:

Criminal Code, R.S.C. 1985, c. C-46, sect. 507 [para. 9, footnote 1]; sect. 788(1) [para. 14]; sect. 789(1) [para. 15].

Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, sect. 238(1) [para. 12].

Counsel:

S.A. Besanger, for the respondent;

Dave Lindsay, for the applicant.

This application was heard on November 6, 2000, with written submissions received on November 24, 2000, February 16, 2001 and March 9, 2001, before R.D. Wilson, J., of the British Columbia Supreme Court, who delivered the following decision on May 7, 2001.

Please note: The following judgment has not been edited.