R. v. Bulua (C.S.)

JurisdictionBritish Columbia
CourtSupreme Court of British Columbia (Canada)
JudgeSilverman, J.
Citation[2006] B.C.T.C. 1234 (SC),2006 BCSC 1234
Date19 May 2006

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
    • 23 Junio 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
    • 23 Junio 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.
    • Canada
    • Supreme Court of Nova Scotia (Canada)
    • 14 Abril 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, ......
  • Ontario (Ministry of Finance) v. 1375923 Ontario Inc.
    • Canada
    • Ontario Court of Justice General Division (Canada)
    • 6 Marzo 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......
  • Get Started for Free
3 cases
  • R. v. Clarke (B.E.) et al.
    • Canada
    • Supreme Court of Nova Scotia (Canada)
    • 14 Abril 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, ......
  • Ontario (Ministry of Finance) v. 1375923 Ontario Inc.
    • Canada
    • Ontario Court of Justice General Division (Canada)
    • 6 Marzo 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......
  • R. v. Wilm
    • Canada
    • Ontario Court of Justice General Division (Canada)
    • 20 Enero 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......
2 books & journal articles
  • Table of Cases
    • Canada
    • Irwin Books International Tax Evasion in the Global Information Age
    • 23 Junio 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
    • 23 Junio 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......