R. v. Ali (R.A.), 2006 NBPC 11

• Judge: LeBlanc, P.C.J.
• Court: Provincial Court of New Brunswick (Canada)
• Case Date: April 28, 2006
• Jurisdiction: New Brunswick
• Citations: 2006 NBPC 11;(2006), 302 N.B.R.(2d) 386 (PC)

R. v. Ali (R.A.) (2006), 302 N.B.R.(2d) 386 (PC);

    302 R.N.-B.(2e) 386; 784 A.P.R. 386

MLB headnote and full text

[French language version follows English language version]

[La version française vient à la suite de la version anglaise]

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Temp. Cite: [2006] N.B.R.(2d) TBEd. MY.004

Her Majesty the Queen v. Reda Ait Ali

(No 13338113; 2006 NBPC 11)

Indexed As: R. v. Ali (R.A.)

New Brunswick Provincial Court

LeBlanc, P.C.J.

April 28, 2006.

Summary:

The accused was charged under the Tobac­co Tax Act (N.B.) with illegal possession of unmarked cigarettes.

The New Brunswick Provincial Court acquitted the accused.

Sales and Services Taxes - Topic 3842

Tobacco tax - Offences and penalties - Contraband, possession, sales, etc. - The accused was an Algerian student - He was studying in Quebec - He enrolled in a summer course which was offered in New Brunswick - He travelled in a car driven by a friend - They stopped at a conve­nience store in Quebec - The accused wanted to purchase cigarettes - He believed that the convenience store was located on a native reserve - He knew there was a contraband cigarette market in Quebec, but he believed that it was a black market and that such cigarettes could not be purchased in a convenience store - As was his habit, the accused asked for the cheapest ciga­rettes - He was given “Native All Natural” cigarettes - This brand was illegal in New Brunswick - It was not marked in accor­dance with the Tobacco Tax Act (N.B.) - The accused arrived in New Brunswick - The car was stopped at a road block - The cigarettes were noticed - The accused explained where they came from - He was charged with illegal possession of un­marked cigarettes - This was a strict lia­bility offence - The New Brunswick Pro­vincial Court allowed the defence of due diligence raised by the accused and ac­quitted him - See paragraphs 1 to 33.

Cases Noticed:

R. v. Sault Ste. Marie (City), [1978] 2 S.C.R. 1299; 21 N.R. 295, appld. [para. 18].

R. v. Pope (A.O.) Ltd. (1972), 5 N.B.R.(2d) 719; 20 C.R.N.S. 159 (Co. Ct.), affd. (1972), 5 N.B.R.(2d) 715; 10 C.C.C.(2d) 430 (C.A.), refd to. [para. 18].

R. v. Wholesale Travel Group Inc. and Chedore, [1991] 3 S.C.R. 154; 130 N.R. 1; 49 O.A.C. 161, refd to. [para. 21].

R. v. Collins, [1987] 1 S.C.R. 265; 74 N.R. 276, refd to. [para. 40].

R. v. Stillman (W.W.D.), [1997] 1 S.C.R. 607; 209 N.R. 81; 185 N.B.R.(2d) 1; 472 A.P.R. 1, refd to. [para. 40].

Counsel:

Pierre Gionet, for the Crown;

Jean-Guy Henry, for the defendant.

This matter was heard by LeBlanc, P.C.J., of the New Brunswick Provincial Court.

LeBlanc, P.C.J., delivered the following decision on April 28, 2006.