R v. Lahaye (B.P.) et al., (1994) 118 Sask.R. 174 (ProvCt)

• Judge: Archambault, P.C.J.
• Court: Provincial Court of Saskatchewan (Canada)
• Case Date: January 25, 1994
• Jurisdiction: Saskatchewan
• Citations: (1994), 118 Sask.R. 174 (ProvCt)

R v. Lahaye (B.P.) (1994), 118 Sask.R. 174 (ProvCt)

MLB headnote and full text

Her Majesty The Queen v. Bernard Peter Lahaye

Indexed As: R v. Lahaye (B.P.) et al.

Saskatchewan Provincial Court

Archambault, P.C.J.

January 25, 1994.

Summary:

An accused charged with offences contrary to the Income Tax Act sought an order for particulars.

The Saskatchewan Provincial Court dis­cussed when it was appropriate to order particulars and refused to grant the order.

See the previous judgment in this volume for a related case.

Criminal Law - Topic 4527

Procedure - Particulars - When obtainable and purpose of - The accused was charged with offences contrary to the Income Tax Act which involved making a false or deceptive statement in an income tax return for a specified taxation year or years and evading payment of income taxes, by failing to declare a specified amount of income for a taxation year or years - The accused sought particulars in relation to, inter alia, the source of the income and the date of the alleged payment - The Saskatchewan Provincial Court discussed when it was appropriate to order particu­lars and refused to grant the order, holding that, inter alia, the request involved matters of evidence and, given disclosure, it was not necessary to further particularize the information.

Trials - Topic 1099

Summary convictions - Informations and search warrants - Particulars - [See Cri­minal Law - Topic 4527 ].

Cases Noticed:

R. v. Stinchcombe, [1991] 3 S.C.R. 326; 130 N.R. 277; 120 A.R. 161; 8 W.A.C. 161; 68 C.C.C.(3d) 1, refd to. [para. 11].

Statutes Noticed:

Criminal Code, R.S.C. 1985, c. C-46, sect. 581 [para. 3]; sect. 585 [para. 28]; sect. 587 [para. 1].

Authors and Works Noticed:

Ewaschuk, Criminal Pleadings and Prac­tice, paras. 98050 [para. 13]; 98120 [para. 14].

Counsel:

B. Miller, for the Crown;

R. Arnot, for the accused.

This case was heard at Prince Albert, Saskatchewan, before Archambault, P.C.J., of the Saskatchewan Provincial Court, who delivered the following oral judgment on January 25, 1994.