R. v. Bulua (C.S.), [2006] B.C.T.C. 1234 (SC)

JudgeSilverman, J.
CourtSupreme Court of British Columbia (Canada)
Case DateMay 19, 2006
JurisdictionBritish Columbia
Citations[2006] B.C.T.C. 1234 (SC);2006 BCSC 1234

R. v. Bulua (C.S.), [2006] B.C.T.C. 1234 (SC)

MLB headnote and full text

Temp. Cite: [2006] B.C.T.C. TBEd. AU.084

Regina (respondent) v. Clifford Sheldon Bulua (appellant)

(23459; 2006 BCSC 1234)

Indexed As: R. v. Bulua (C.S.)

British Columbia Supreme Court

Vancouver

Silverman, J.

August 11, 2006.

Summary:

This headnote contains no summary.

Courts - Topic 589

Judges - Duties - To self-represented party - See paragraphs 60 to 78.

Courts - Topic 686

Judges - Disqualification - Bias - By trial judge - See paragraphs 22 to 59.

Criminal Law - Topic 4294

Procedure - Trial judge - Duties and functions of - Where accused not represented (incl. representation by nonlawyer or agent) - See paragraphs 60 to 78.

Income Tax - Topic 9684

Tax evasion and tax avoidance - Punishments - Sentence - Imprisonment - See paragraphs 97 to 104.

Counsel:

Written argument only for the appellant;

B. Harper, for the respondent.

This appeal was heard on May 19, 2006, by Silverman, J., of the British Columbia Supreme Court, who delivered the following decision on August 11, 2006.

Please Note: The following judgment has not been edited.

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5 practice notes
  • Table of Cases
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • June 23, 2021
    ...R v Andrus, 2013 BCPC 160 ...............................................................................................122 R v Bulua, 2006 BCSC 1234 ...............................................................................................122 R v Burko, 2011 ONSC 479 ......................
  • International Tax Enforcement in Canada
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • June 23, 2021
    ...virtual certain consequence of his actions. See also Burko , above note 121. 128 Act , above note 1, ss 239(1) & 239(2). See R v Bulua , 2006 BCSC 1234; R v Andrus , 2013 BCPC 160. 129 Criminal Code , above note 14, s 718: The fundamental purpose of sentencing is to protect society and to c......
  • R. v. Clarke (B.E.) et al., 2015 NSSC 117
    • Canada
    • Nova Scotia Supreme Court of Nova Scotia (Canada)
    • April 14, 2015
    ...R. v. Baccari (A.P.) (2011), 510 A.R. 301; 527 W.A.C. 301; 2011 ABCA 205, refd to. [para. 14]. R. v. Bulua (C.S.), [2006] B.C.T.C. 1234; 2006 BCSC 1234, refd to. [para. Mark Covan, James Martin and Scott Millar, for the federal Crown; Tyler Hodgson, for R. Blois Colpitts; George MacDonald, ......
  • R. v. Wilm, 2017 ONCJ 97
    • Canada
    • Ontario Court of Justice General Division (Canada)
    • January 20, 2017
    ...over five years totalled $253,089. She was sentenced after trial to a term of 18 months with a fine of 75% of taxes owing. · R v Bulua 2006 BCSC 1234 – The offender was convicted of tax evasion by failing to report income where $400,000 in tax was evaded over two years. Thirty months impris......
  • Request a trial to view additional results
3 cases
  • R. v. Clarke (B.E.) et al., 2015 NSSC 117
    • Canada
    • Nova Scotia Supreme Court of Nova Scotia (Canada)
    • April 14, 2015
    ...R. v. Baccari (A.P.) (2011), 510 A.R. 301; 527 W.A.C. 301; 2011 ABCA 205, refd to. [para. 14]. R. v. Bulua (C.S.), [2006] B.C.T.C. 1234; 2006 BCSC 1234, refd to. [para. Mark Covan, James Martin and Scott Millar, for the federal Crown; Tyler Hodgson, for R. Blois Colpitts; George MacDonald, ......
  • R. v. Wilm, 2017 ONCJ 97
    • Canada
    • Ontario Court of Justice General Division (Canada)
    • January 20, 2017
    ...over five years totalled $253,089. She was sentenced after trial to a term of 18 months with a fine of 75% of taxes owing. · R v Bulua 2006 BCSC 1234 – The offender was convicted of tax evasion by failing to report income where $400,000 in tax was evaded over two years. Thirty months impris......
  • Ontario (Ministry of Finance) v. 1375923 Ontario Inc., 2020 ONCJ 126
    • Canada
    • Ontario Court of Justice General Division (Canada)
    • March 6, 2020
    ...after trial to a term of 18 months with a fine of 75% of taxes owing. *          R v Bulua, 2006 BCSC 1234 – The offender was convicted of tax evasion by failing to report income where $400,000 in tax was evaded after two years.  Thir......
2 books & journal articles
  • Table of Cases
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • June 23, 2021
    ...R v Andrus, 2013 BCPC 160 ...............................................................................................122 R v Bulua, 2006 BCSC 1234 ...............................................................................................122 R v Burko, 2011 ONSC 479 ......................
  • International Tax Enforcement in Canada
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • June 23, 2021
    ...virtual certain consequence of his actions. See also Burko , above note 121. 128 Act , above note 1, ss 239(1) & 239(2). See R v Bulua , 2006 BCSC 1234; R v Andrus , 2013 BCPC 160. 129 Criminal Code , above note 14, s 718: The fundamental purpose of sentencing is to protect society and to c......

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