R. v. Kerntopf (W.B.), (1996) 235 A.R. 329 (QB)

• Judge: McMahon, J.
• Court: Court of Queen's Bench of Alberta (Canada)
• Case Date: September 18, 1996
• Jurisdiction: Alberta
• Citations: (1996), 235 A.R. 329 (QB)

R. v. Kerntopf (W.B.) (1996), 235 A.R. 329 (QB)

MLB headnote and full text

Temp. Cite: [1998] A.R. TBEd. DE.076

Her Majesty The Queen in Right of Alberta v. Waldemar Bruno Kerntopf

(Action No. 9501-1365-CO)

Indexed As: R. v. Kerntopf (W.B.)

Alberta Court of Queen's Bench

Judicial District of Calgary

McMahon, J.

September 18, 1996.

Summary:

The accused was charged with four counts of fraud. The accused brought an application challenging the validity of search warrants issued under s. 231.3 of the Income Tax Act and seeking exclusion of the resulting evi­dence.

The Alberta Court of Queen's Bench dismissed the application.

Civil Rights - Topic 1604

Property - Search warrants - Validity of - The accused was charged with four counts of fraud - Search warrants had been issued under s. 231.3 of the Income Tax Act - Section 231.3 was subsequently found to be inconsistent with s. 8 of the Charter and of no force and effect - Search war­rants were obtained under s. 487 of the Criminal Code to reseize the documents - The Supreme Court of Canada later affirmed that s. 231.3(3) of the Act vio­lated the Charter - The accused applied to exclude the seized evidence, arguing that the initial seizures were invalid and the re-seizures under s. 487 of the Code could not cure the defect - The Alberta Court of Queen's Bench dismissed the application - The re-seizures under s. 487 of the Code were valid and exclusion of the evidence would bring the administration of justice into disrepute.

Civil Rights - Topic 8368

Canadian Charter of Rights and Freedoms - Denial of rights - Remedies - Exclusion of evidence - [See Civil Rights - Topic 1604 ].

Criminal Law - Topic 3046

Special powers - Search warrants - Valid­ity of - General - [See Civil Rights - Topic 1604 ].

Income Tax - Topic 9305

Enforcement - Search and seizure - Seizure of documents - General - [See Civil Rights - Topic 1604 ].

Cases Noticed:

Baron et al. v. Minister of National Rev­enue et al. (1990), 122 N.R. 47 (F.C.A.), refd to. [para. 3].

Baron et al. v. Minister of National Rev­enue, [1993] 1 S.C.R. 416; 146 N.R. 270; 78 C.C.C.(3d) 510, refd to. [para. 7].

Multiform Manufacturing Co. et autres v. R. et autres, [1990] 2 S.C.R. 624; 113 N.R. 373; 32 Q.A.C. 241; 58 C.C.C.(3d) 257, refd to. [para. 13].

R. v. Grant (D.), [1993] 3 S.C.R. 223; 159 N.R. 161; 35 B.C.A.C. 1; 57 W.A.C. 1; 84 C.C.C.(3d) 173; 24 C.R.(4th) 1, refd to. [para. 14].

R. v. Harper, [1994] 3 S.C.R. 343; 172 N.R. 91; 97 Man.R.(2d) 1; 79 W.A.C. 1; 92 C.C.C.(3d) 423, refd to. [para. 19].

R. v. Agopsowicz (S.G.) (1993), 112 Sask.R. 163 (Prov. Ct.), refd to. [para. 20].

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; 13 B.C.L.R.(2d) 1; 28 C.R.R. 122, refd to. [para. 21].

R. v. Wiley (R.W.), [1993] 3 S.C.R. 263; 158 N.R. 321; 34 B.C.A.C. 135; 56 W.A.C. 135; 84 C.C.C.(3d) 161, refd to. [para. 25].

R. v. Peel Air Services (1992), 92 D.T.C. 6553 (Ont. H.C.), refd to. [para. 28].

Counsel:

Not disclosed.

This application was heard before McMa­hon, J., of the Alberta Court of Queen's Bench, Judicial District of Calgary, who delivered the following decision on Septem­ber 18, 1996.