R. v. Howe (R.)

• Jurisdiction: Newfoundland and Labrador
• Court: Supreme Court of Newfoundland and Labrador (Canada)
• Judge: Mercer, J.
• Citation: (1996), 140 Nfld. & P.E.I.R. 204 (NFTD)
• Date: 15 March 1996
• Subject Matter: SALES AND SERVICE TAXES,CIVIL RIGHTS

R. v. Howe (R.) (1996), 140 Nfld. & P.E.I.R. 204 (NFTD);

    438 A.P.R. 204

MLB headnote and full text

Her Majesty The Queen (appellant) v. Raymond Howe (respondent)

(1995 St. J. No. 1467)

Indexed As: R. v. Howe (R.)

Newfoundland Supreme Court

Trial Division

Mercer, J.

April 12, 1996.

Summary:

Howe pleaded guilty to possessing contra­band tobacco contrary to s. 68.1(1) of the Tobacco Tax Act. Prior to sentencing, Howe challenged the constitutionality of the pen­alty provisions of the Act as being cruel and unusual punishment contrary to s. 12 of the Charter. The trial judge concluded that s. 68.1(3), which mandated a minimum period of incarceration of one month in default of payment of fines imposed under s. 68.1, violated s. 12 of the Charter. Howe was fined $200 under s. 68.1(1) and $102.80 under s. 68.1(2) with no default time imposed for failure to pay. The Crown appealed the decision that s. 68.1(3) violated s. 12 of the Charter.

The Newfoundland Supreme Court, Trial Division, allowed the appeal and sentenced Howe to a term of imprisonment of 30 days in default of payment of the fines imposed under s. 68.1(1) and 68.1(2).

Civil Rights - Topic 3830

Cruel and unusual treatment or punishment - What constitutes cruel and unusual punishment - Circumstances not constitut­ing - Howe pleaded guilty to possessing contraband tobacco contrary to s. 68.1(1) of the Tobacco Tax Act - Prior to sen­tencing, the trial judge concluded that s. 68.1(3), which mandated a minimum period of incarceration of one month in default of payment of fines imposed under s. 68.1, constituted cruel and unusual punishment in violation of s. 12 of the Charter - The Newfoundland Supreme Court, Trial Division, held that s. 68.1(3) did not violate s. 12 of the Charter and should have been applied in the sentence imposed on Howe.

Civil Rights - Topic 3834.2

Cruel and unusual treatment or punishment - What constitutes cruel and unusual punishment - Mandatory imprisonment for non-payment of fines - [See Civil Rights - Topic 3830 ].

Civil Rights - Topic 3836

Cruel and unusual treatment or punishment - What constitutes cruel and unusual punishment - Tax statute penalties - [See Civil Rights - Topic 3830 ].

Sales and Service Taxes - Topic 3842

Tobacco tax - Offences and penalties - Contraband - Possession, sales etc. - [See Civil Rights - Topic 3830 ].

Cases Noticed:

R. v. Smith (E.D.), [1987] 1 S.C.R. 1045; 75 N.R. 321; 58 C.R.(3d) 193, consd. [para. 9].

Steele v. Mountain Institution, [1990] 2 S.C.R. 1285; 121 N.R. 198; 80 C.R.(3d) 257, consd. [para. 10].

R. v. Goltz, [1991] 3 S.C.R. 485; 131 N.R. 1; 5 B.C.A.C. 161; 11 W.A.C. 161; 8 C.R.(4th) 82, consd. [para. 10].

R. v. Brown (B.B.), [1994] 3 S.C.R. 749; 173 N.R. 317; 97 Man.R.(2d) 169; 79 W.A.C. 169; 34 C.R.(4th) 24, refd to. [para. 10].

R. v. Guiller (1985), 48 C.R.(3d) 226 (Ont. Dist. Ct.), refd to. [para. 12].

R. v. Oakes, [1986] 1 S.C.R. 103; 65 N.R. 87; 14 O.A.C. 335; 26 D.L.R.(4th) 200; 50 C.R.(3d) 1; 24 C.C.C.(3d) 321; 19 C.R.R. 308, consd. [para. 24].

R. v. Mobile Services Ltd. et al. (1995), 129 Nfld. & P.E.I.R. 24; 402 A.P.R. 24 (Nfld. Prov. Ct.), refd to. [para. 28].

R. v. Hebb (1989), 89 N.S.R.(2d) 137; 227 A.P.R. 137; 69 C.R.(3d) 1 (T.D.), refd to. [para. 31].

R. v. Joe (1993), 92 Man.R.(2d) 8; 61 W.A.C. 8; 27 C.R.(4th) 79 (C.A.), refd to. [para. 34].

Statutes Noticed:

Canadian Charter of Rights and Freedoms, 1982, sect. 1, sect. 12 [para. 8].

Criminal Code, R.S.C. 1985, c. C-46, sect. 718(4), sect. 718(5), sect. 718(10), sect. 718(11) [para. 30].

Tobacco Tax Act, R.S.N. 1990, c. T-5, sect. 68.1(3) [para. 7].

Counsel:

P. Adams, for the Crown;

D. Eaton, for Raymond Howe.

This appeal was heard on March 15, 1996, before Mercer, J., of the Newfoundland Supreme Court, Trial Division, who filed the following decision on April 12, 1996.