R. v. Agopsowicz (S.G.), (1993) 112 Sask.R. 163 (ProvCt)

• Judge: Fenwick, P.C.J.
• Court: Provincial Court of Saskatchewan (Canada)
• Case Date: February 24, 1993
• Jurisdiction: Saskatchewan
• Citations: (1993), 112 Sask.R. 163 (ProvCt)

R. v. Agopsowicz (S.G.) (1993), 112 Sask.R. 163 (ProvCt)

MLB headnote and full text

Her Majesty The Queen, on the Information of Darryl Dreger v. Stanley George Agopsowicz

Indexed As: R. v. Agopsowicz (S.G.)

Saskatchewan Provincial Court

Fenwick, P.C.J.

February 24, 1993.

Summary:

The accused was charged with tax evasion and making false or deceptive statements. The Crown acknowledged that the accused's right to be secure from unreasonable search and seizure under s. 8 of the Charter had been infringed. The accused applied under s. 24(1) of the Charter to have the evidence obtained in violation of his s. 8 right excluded under s. 24(2).

The Saskatchewan Provincial Court excluded the evidence and acquitted the accused.

Civil Rights - Topic 1646

Property - Search and seizure - Unreas­onable search and seizure defined - [See Civil Rights - Topic 1648 ].

Civil Rights - Topic 1648

Property - Search and seizure - Return of illegally seized property - The Department of National Revenue seized documents pursuant to search warrants issued under s. 231.3(3) of the Income Tax Act - The Supreme Court of Canada subsequently ruled that s. 213.3 violated s. 8 of the Charter and was of no force and effect - The Department retained the documents - The Saskatchewan Provincial Court held that the search was unreasonable and that admission of the evidence obtained would bring the administration of justice into disrepute, where, inter alia, although the violation was originally inadvertent, the documents were detained for almost two and one-half years and the Crown did not take all possible steps to remedy the vio­lation.

Civil Rights - Topic 1649

Property - Search and seizure - Detention of thing seized - [See Civil Rights - Topic 1648 ].

Civil Rights - Topic 8368

Canadian Charter of Rights and Freedoms - Denial of right - Remedies, exclusion of evidence - [See Civil Rights - Topic 1648 ].

Civil Rights - Topic 8550

Canadian Charter of Rights and Freedoms - Interpretation, particular words and phrases - Bring the administration of justice into disrepute - [See Civil Rights - Topic 1648 ].

Income Tax - Topic 9302

Enforcement - Search and seizure - Search warrants - [See Civil Rights - Topic 1648 ].

Cases Noticed:

Baron et al. v. Minister of National Rev­enue et al., [1991] 1 F.C. 688; 122 N.R. 47 (F.C.A.), affd. [1993] 1 S.C.R. 416; 146 N.R. 270, refd to. [para. 7].

R. v. Collins, [1987] 1 S.C.R. 265; 74 N.R. 276; 56 C.R.(3d) 193; [1987] 3 W.W.R. 699; 38 D.L.R.(4th) 508; 33 C.C.C.(3d) 1; 28 C.R.R. 122; 13 B.C.L.R.(2d) 1, appld. [para. 10].

R. v. Baylis (1988), 66 Sask.R. 268 (C.A.), consd. [para. 16].

R. v. Cancor Software Corp. (1991), 91 D.T.C. 5456 (Ont. Gen. Div.), consd. [para. 26].

R. v. Peel Air Services Ltd. and John Peterson (1992), 92 D.T.C. 6553 (Ont. C.J.), consd. [para. 27].

Carlini Brothers Body Shop Ltd. v. R. (1992), 10 O.R.(3d) 651 (Gen. Div.), refd to. [para. 30].

Hatzinicoloau v. Minister of National Revenue (1987), 34 C.C.C.(3d) 35 (Ont. H.C.), refd to. [para. 30].

Statutes Noticed:

Canadian Charter of Rights and Freedoms, 1982, sect. 8, sect. 24(1), sect. 24(2) [para. 4].

Income Tax Act, S.C. 1970-71-72, c. 63, sect. 231.3(3) [para. 6].

Authors and Works Noticed:

Delisle, R.J., Collins: An Unjustified Dis­tinction (1987), 56 C.R.(3d) 216, p. 217 [para. 15].

Counsel:

K.M. Janke, for the Crown;

J.M. Williams, for the accused.

This case was heard before Fenwick, P.C.J., of the Saskatchewan Provincial Court, who delivered the following oral judgment on February 24, 1993.