R. v. Wilder (D.M.), [2003] B.C.T.C. 859 (SC)

JudgeRomilly, J.
CourtSupreme Court of British Columbia (Canada)
Case DateJune 03, 2003
JurisdictionBritish Columbia
Citations[2003] B.C.T.C. 859 (SC);2003 BCSC 859

R. v. Wilder (D.M.), [2003] B.C.T.C. 859 (SC)

MLB headnote and full text

Temp. Cite: [2004] B.C.T.C. TBEd. AP.002

Her Majesty the Queen v. Dara M. Wilder

(CC901654; 2003 BCSC 859)

Indexed As: R. v. Wilder (D.M.)

British Columbia Supreme Court

Vancouver

Romilly, J.

June 3, 2003.

Summary:

This headnote contains no summary.

Civil Rights - Topic 1508

Property - General principles - Expectation of privacy - See paragraphs 1 to 278.

Civil Rights - Topic 1525

Property - Personal property - Personal papers - See paragraphs 1 to 278.

Civil Rights - Topic 1642

Property - Search and seizure - Search - What constitutes - See paragraphs 1 to 278.

Civil Rights - Topic 1646

Property - Search and seizure - Unreasonable search and seizure defined - See paragraphs 1 to 278.

Civil Rights - Topic 3157

Trials - Due process, fundamental justice and fair hearings - Criminal and quasi-criminal proceedings - Right to just and fair trial - See paragraphs 1 to 278.

Civil Rights - Topic 3160

Trials - Due process, fundamental justice and fair hearings - Criminal and quasi-criminal proceedings - Right to remain silent and protection against self-incrimination (Charter, s. 7) - See paragraphs 1 to 278.

Civil Rights - Topic 4350

Protection against self-incrimination - Self-incriminating documents - Production of - Denial of right - See paragraphs 1 to 278.

Civil Rights - Topic 8344

Canadian Charter of Rights and Freedoms - Application - Exceptions - Principles of fundamental justice (Charter, s. 7) - See paragraphs 1 to 278.

Civil Rights - Topic 8368

Canadian Charter of Rights and Freedoms - Denial of rights - Remedies - Exclusion of evidence - See paragraphs 1 to 278.

Civil Rights - Topic 8374

Canadian Charter of Rights and Freedoms - Denial of rights - Remedies - Stay of proceedings - See paragraphs 1 to 278.

Criminal Law - Topic 253

General principles - Abuse of process - What constitutes - See paragraphs 1 to 278.

Income Tax - Topic 8965

Administration - Communication of information - Use in criminal proceedings - See paragraphs 1 to 278.

Income Tax - Topic 9255

Enforcement - Production of information - Demand of information - General - See paragraphs 1 to 278.

Income Tax - Topic 9302

Enforcement - Search and seizure - Search warrants - See paragraphs 1 to 278.

Income Tax - Topic 9311

Enforcement - Search and seizure - Validity - See paragraphs 1 to 278.

Cases Noticed:

R. v. Jarvis (W.J.) (2002), 295 N.R. 201; 317 A.R. 1; 284 W.A.C. 1; 169 C.C.C.(3d) 1 (S.C.C.), refd to. [para. 1].

R. v. Ling (C.K.) (2002), 295 N.R. 273; 169 C.C.C.(3d) 46; 173 B.C.A.C. 161; 283 W.A.C. 161 (S.C.C.), refd to. [para. 1].

Baron et al. v. Minister of National Revenue et al., [1993] 1 S.C.R. 416; 146 N.R. 270: 78 C.C.C.(3d) 510; 18 C.R.(4th) 274, refd to. [para. 19].

Solvent Petroleum Extraction Inc. et al. v. Minister of National Revenue, [1988] 3 F.C. 465; 18 F.T.R. 286 (T.D.), affd. [1990] 1 F.C. 20; 99 N.R. 22; 50 C.C.C.(3d) 182 (F.C.A.), leave to appeal dismissed (1989), 105 N.R. 159 (S.C.C.), refd to. [para. 19].

Southam Inc. v. Hunter, [1984] 2 S.C.R. 145; 55 N.R. 241; 55 A.R. 291; 9 C.R.R. 355; 14 C.C.C.(3d) 97; 41 C.R.(3d) 97, refd to. [para. 33].

Coopers and Lybrand v. Minister of National Revenue (1978), 24 N.R. 163; 92 D.L.R.(3d) 1 (S.C.C.), refd to. [para. 33].

Belgoma Transportation Ltd. v. Director of Employment Standards (Ont.) (1985), 10 O.A.C. 11; 20 D.L.R.(4th) 156 (C.A.), refd to. [para. 33].

R. v. Bichel (1986), 29 C.C.C.(3d) 438 (B.C.C.A.), refd to. [para. 33].

R. v. Quesnel (1985), 12 O.A.C. 165; 24 C.C.C.(3d) 78 (C.A.), refd to. [para. 33].

Clayton (F.K.) Group Ltd. v. Minister of National Revenue et al. (1986), 2 F.T.R. 189 (T.D.), revd. [1988] 2 F.C. 467; 82 N.R. 313 (F.C.A.), refd to. [para. 33].

R. v. Mercer, [2003] N.J. No. 65 (Nfld. S.C.), refd to. [para. 37].

Comité paritaire de l'industrie de la chemise v. Potash et Sélection Milton, [1994] 2 S.C.R. 406; 168 N.R. 241; 61 Q.A.C. 241; 91 C.C.C.(3d) 315, refd to. [para. 38].

R. v. Inco Ltd. (2000), 146 O.A.C. 66; 155 C.C.C.(3d) 383 (C.A.), refd to. [para. 41].

R. v. Chusid (S.), [2001] O.T.C. 866; 57 O.R.(3d) 20 (Sup. Ct.), refd to. [para. 81].

R. v. Dilling (F.R.) (1993), 33 B.C.A.C. 54; 54 W.A.C. 54; 84 C.C.C.(3d) 325 (C.A.), refd to. [para. 85].

R. v. Mills (B.J.), [1999] 3 S.C.R. 668; 248 N.R. 101; 244 A.R. 201; 209 W.A.C. 201; 139 C.C.C.(3d) 321; 180 D.L.R.(4th) 1, refd to. [para. 87].

R. v. Golden (I.V.) (2001), 279 N.R. 1; 153 O.A.C. 201; 159 C.C.C.(3d) 449 (S.C.C.), refd to. [para. 90].

Canadian Bank of Commerce v. Canada (Attorney General), [1962] S.C.R. 729, refd to. [para. 98].

Richardson (James) & Sons Ltd. v. Minister of National Revenue, [1984] 1 S.C.R. 614; 54 N.R. 241, refd to. [para. 98].

Del Zotto v. Minister of National Revenue, [1999] 1 S.C.R. 3; 252 N.R. 201; 131 C.C.C.(3d) 353, refd to. [para. 101].

R. v. Oldfield (1986), 28 C.C.C.(3d) 104 (B.C.S.C.), affd. [1987] 3 W.W.R. 670 (B.C.C.A.), refd to. [para. 104].

R. v. Rothman, [1981] 1 S.C.R. 640; 35 N.R. 485; 59 C.C.C.(2d) 30, refd to. [para. 131].

R. v. Collins, [1987] 1 S.C.R. 265; 74 N.R. 276; 56 C.R.(3d) 193; 33 C.C.C.(3d) 1, refd to. [para. 132].

R. v. Clot (1982), 69 C.C.C.(2d) 349 (Que. S.C.), refd to. [para. 132].

R. v. Kelly (R.J.), [1994] B.C.J. No. 1490 (S.C.), affd. (1995), 61 B.C.A.C. 119; 100 W.A.C. 119; 99 C.C.C.(3d) 367 (C.A.), refd to. [para. 137].

R. v. Melenchuk (R.) et al. (1993), 24 B.C.A.C. 97; 40 W.A.C. 97 (C.A.), refd to. [para. 138].

R. v. Norris (B.C.) (1993), 35 B.C.A.C. 133; 57 W.A.C. 133 (C.A.), refd to. [para. 138].

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. 139].

R. v. Plant (R.S.), [1993] 3 S.C.R. 281; 157 N.R. 321; 145 A.R. 104; 55 W.A.C. 104; [1993] 8 W.W.R. 287; 84 C.C.C.(3d) 203, refd to. [para. 140].

R. v. Araujo (A.) et al. (2000), 262 N.R. 346; 143 B.C.A.C. 257; 235 W.A.C. 257; 149 C.C.C.(3d) 449 (S.C.C.), refd to. [para. 142].

R. v. Morris (W.R.) (1998), 173 N.S.R.(2d) 1; 527 A.P.R. 1; 134 C.C.C.(3d) 539 (C.A.), refd to. [para. 145].

R. v. Chan (A.H.) et al. (2002), 307 A.R. 232; 164 C.C.C.(3d) 24 (Q.B.), refd to. [para. 148].

R. v. Trang (D.) et al. (2002), 307 A.R. 201; 168 C.C.C.(3d) 145 (Q.B.), refd to. [para. 148].

R. v. Church of Scientology of Toronto and Zaharia (1987), 18 O.A.C. 321; 31 C.C.C.(3d) 449 (C.A.), refd to. [para. 150].

R. v. Feeney (M.), [1997] 2 S.C.R. 13; 212 N.R. 83; 91 B.C.A.C. 1; 148 W.A.C. 1; 115 C.C.C.(3d) 129, refd to. [para. 151].

R. v. Kouyas (S.) (1994), 136 N.S.R.(2d) 195; 388 A.P.R. 195 (C.A.), affd. [1996] 1 S.C.R. 70; 192 N.R. 36; 148 N.S.R.(2d) 159; 429 A.P.R. 159; 103 C.C.C.(3d) 224, refd to. [para. 160].

R. v. Fitt (S.E.) (1995), 139 N.S.R.(2d) 186; 397 A.P.R. 186; 96 C.C.C.(3d) 341 (C.A.), affd. [1996] 1 S.C.R. 70; 192 N.R. 38; 148 N.S.R.(2d) 399; 429 A.P.R. 399; 103 C.C.C.(3d) 224, refd to. [para. 160].

R. v. Evans (C.R.) et al., [1996] 1 S.C.R. 8; 191 N.R. 327; 69 B.C.A.C. 81; 113 W.A.C. 81; 104 C.C.C.(3d) 23, refd to. [para. 164].

R. v. Fitzpatrick (B.) (1994), 46 B.C.A.C. 81; 75 W.A.C. 81; 90 C.C.C.(3d) 161 (C.A.), affd. [1995] 4 S.C.R. 154; 188 N.R. 248; 65 B.C.A.C. 1; 106 W.A.C. 1; 102 C.C.C.(3d) 144; 43 C.R.(4th) 343; 129 D.L.R.(4th) 129, refd to. [para. 170].

R. v. Wilder (D.M.) (2000), 132 B.C.A.C. 122; 215 W.A.C. 122; 142 C.C.C.(3d) 418 (C.A.), refd to. [para. 172].

R. v. Sandhu (K.S.) (1993), 28 B.C.A.C. 203; 47 W.A.C. 203; 82 C.C.C.(3d) 236 (C.A.), refd to. [para. 174].

R. v. Ramsay (R.R.) (1992), 13 B.C.A.C. 172; 24 W.A.C. 172 (C.A.), refd to. [para. 174].

Kligman v. Minister of National Revenue (2003), 227 F.T.R. 126 (T.D.), refd to. [para. 178].

R. v. Pheasant, [2000] O.J. No. 4237 (Sup. Ct.), refd to. [para. 179].

R. v. McKinlay Transport Ltd. and C.T. Transport Inc., [1990] 1 S.C.R. 627; 106 N.R. 385; 39 O.A.C. 385, refd to. [para. 180].

R. v. Dowsell, [1999] O.J. No. 816 (C.J.), refd to. [para. 180].

Reference Re Section 94(2) of the Motor Vehicle Act (B.C.), [1985] 2 S.C.R. 486; 63 N.R. 266; [1986] 1 W.W.R. 481; 23 C.C.C.(3d) 289; 48 C.R.(3d) 289; 24 D.L.R.(4th) 536; 36 M.V.R. 240; 69 B.C.L.R.(2d) 145; 18 C.R.R. 30, refd to. [para. 182].

Reference Re Sections 193 and 195.1(1)(c) of the Criminal Code, [1990] 1 S.C.R. 1123; 109 N.R. 81; 68 Man.R.(2d) 1; 56 C.C.C.(3d) 65; 77 C.R.(3d) 1; [1990] 4 W.W.R. 481, refd to. [para. 183].

Cunningham v. Canada, [1993] 2 S.C.R. 143; 151 N.R. 161; 62 O.A.C. 243; 80 C.C.C.(3d) 492; 20 C.R.(4th) 57; 11 Admin. L.R.(2d) 1; 14 C.R.R.(2d) 234, refd to. [para. 186].

Irwin Toy Ltd. v. Québec (Procureur général), [1989] 1 S.C.R. 927; 94 N.R. 167; 24 Q.A.C. 2; 58 D.L.R.(4th) 577; 25 C.P.R.(3d) 417, refd to. [para. 187].

R. v. D'Amour (M.) (2002), 163 O.A.C. 164; 166 C.C.C.(3d) 477 (C.A.), refd to. [para. 194].

R. v. White (J.K.) (1999), 240 N.R. 1; 123 B.C.A.C. 161; 201 W.A.C. 161; 135 C.C.C.(3d) 257 (S.C.C.), refd to. [para. 194].

R. v. Spyker (1990), 63 C.C.C.(3d) 125 (B.C.S.C.), refd to. [para. 199].

R. v. Letourneau (D.) and Tremblay (J.L.) (1994), 53 B.C.A.C. 81; 87 W.A.C. 81; 87 C.C.C.(3d) 481 (C.A.), refd to. [para. 199].

Nelles v. Ontario et al., [1989] 2 S.C.R. 170; 98 N.R. 321; 35 O.A.C. 161; 60 D.L.R.(4th) 609; 49 C.C.L.T. 217, refd to. [para. 202].

R. v. Mills, [1986] 1 S.C.R. 863; 67 N.R. 241; 16 O.A.C. 81; 52 C.R.(3d) 1; 29 D.L.R.(4th) 161; 26 C.C.C.(3d) 481, refd to. [para. 203].

R. v. Harrer (H.M.), [1995] 3 S.C.R. 562; 186 N.R. 329; 64 B.C.A.C. 161; 105 W.A.C. 161; 101 C.C.C.(3d) 193; 128 D.L.R.(4th) 98, refd to. [para. 204].

New Brunswick (Minister of Health and Community Services) v. J.G. and D.V., [1999] 3 S.C.R. 46; 244 N.R. 276; 216 N.B.R.(2d) 25; 552 A.P.R. 25, refd to. [para. 204].

R. v. Jageshur (R.) (2002), 165 O.A.C. 230; 169 C.C.C.(3d) 225 (C.A.), refd to. [para. 207].

R. v. Seaboyer and Gayme, [1991] 2 S.C.R. 577; 128 N.R. 81; 48 O.A.C. 81; 66 C.C.C.(3d) 321; 7 C.R.(4th) 117; 83 D.L.R.(4th) 193, refd to. [para. 208].

United States of America v. Shulman (2001), 268 N.R. 115; 145 O.A.C. 201; 152 C.C.C.(3d) 294 (S.C.C.), refd to. [para. 208].

R. v. Arcuri (G.) (2001), 274 N.R. 274; 150 O.A.C. 126; 157 C.C.C.(3d) 21 (S.C.C.), refd to. [para. 208].

R. v. Gagnon (Y.R.J.) et al. (2000), 136 O.A.C. 116; 147 C.C.C.(3d) 193 (C.A.), refd to. [para. 208].

R. v. D.O.L., [1993] 4 S.C.R. 419; 161 N.R. 1; 88 Man.R.(2d) 241; 51 W.A.C. 241; 85 C.C.C.(3d) 289, refd to. [para. 209].

R. v. Lyons, [1987] 2 S.C.R. 309; 80 N.R. 161; 82 N.S.R.(2d) 271; 207 A.P.R. 271; 37 C.C.C.(3d) 1; 61 C.R.(3d) 1; 44 D.L.R.(4th) 193, refd to. [para. 210].

R. v. Corbett, [1988] 1 S.C.R. 670; 85 N.R. 81; 41 C.C.C.(3d) 385, refd to. [para. 211].

R. v. Endicott, [1993] 3 S.C.R. 155; 156 N.R. 321; 141 A.R. 353; 46 W.A.C. 353; 12 Alta. L.R.(3d) 1; 83 C.C.C.(3d) 462; 23 C.R.(4th) 357, refd to. [para. 212].

R. v. J.G.B. (2001), 139 O.A.C. 341; 151 C.C.C.(3d) 363 (C.A.), refd to. [para. 214].

R. v. Latimer (R.W.), [2001] 1 S.C.R. 3; 264 N.R. 99; 203 Sask.R. 1; 240 W.A.C. 1; 39 C.R.(5th) 1; 150 C.C.C.(3d) 129, refd to. [para. 215].

R. v. Caster (M.) (2001), 158 B.C.A.C. 285; 258 W.A.C. 285; 159 C.C.C.(3d) 404 (C.A.), refd to. [para. 217].

R. v. R.J.S., [1995] 1 S.C.R. 451; 177 N.R. 81; 78 O.A.C. 161; 36 C.R.(4th) 1; 96 C.C.C.(3d) 1, refd to. [para. 223].

R. v. Duguay, Murphy and Sevigny, [1989] 1 S.C.R. 93; 91 N.R. 201; 31 O.A.C. 177; 46 C.C.C.(3d) 1, refd to. [para. 229].

R. v. Goncalves (H.M.), [1993] 2 S.C.R. 3; 150 N.R. 384; 135 A.R. 397; 33 W.A.C. 397; 81 C.C.C.(3d) 240, refd to. [para. 230].

R. v. Greffe, [1990] 1 S.C.R. 755; 107 N.R. 1; 107 A.R. 1; 55 C.C.C.(3d) 161; 75 C.R.(3d) 257; 46 C.R.R. 1; [1990] 3 W.W.R. 577; 73 Alta. L.R.(2d) 97, refd to. [para. 230].

R. v. Mellenthin, [1992] 3 S.C.R. 615; 144 N.R. 50; 135 A.R. 1; 33 W.A.C. 1; 76 C.C.C.(3d) 481; 16 C.R.(4th) 273, refd to. [para. 230].

R. v. Wise, [1992] 1 S.C.R. 527; 133 N.R. 161; 51 O.A.C. 351; 70 C.C.C.(3d) 193, refd to. [para. 230].

R. v. Stillman (W.W.D.), [1997] 1 S.C.R. 607; 209 N.R. 81; 185 N.B.R.(2d) 1; 472 A.P.R. 1; 113 C.C.C.(3d) 321; 5 C.R.(5th) 1, refd to. [para. 230].

R. v. Strachan, [1988] 2 S.C.R. 980; 90 N.R. 273; 46 C.C.C.(3d) 479; 67 C.R.(3d) 87; 56 D.L.R.(4th) 673, refd to. [para. 232].

R. v. Leclair and Ross, [1989] 1 S.C.R. 3; 91 N.R. 81; 31 O.A.C. 321; 46 C.C.C.(3d) 129; 67 C.R.(3d) 209; 37 C.R.R. 369, refd to. [para. 232].

R. v. Black, [1989] 2 S.C.R. 138; 98 N.R. 281; 93 N.S.R.(2d) 35; 242 A.P.R. 35; 70 C.R.(3d) 97; 50 C.C.C.(3d) 1; 47 C.R.R. 171, refd to. [para. 233].

R. v. Goldhart (W.), [1996] 2 S.C.R. 463; 198 N.R. 321; 92 O.A.C. 161; 107 C.C.C.(3d) 481, refd to. [para. 235].

R. v. Burlingham (T.W.), [1995] 2 S.C.R. 206; 181 N.R. 1; 58 B.C.A.C. 161; 96 W.A.C. 161; 97 C.C.C.(3d) 385; 124 D.L.R.(4th) 7, refd to. [para. 247].

R. v. Colbourne (A.T.) (2001), 149 O.A.C. 132; 157 C.C.C.(3d) 273 (C.A.), refd to. [para. 249].

R. v. Richardson (M.) (2001), 152 B.C.A.C. 306; 250 W.A.C. 306; 153 C.C.C.(3d) 449 (C.A.), refd to. [para. 251].

R. v. Collymore (L.) et al. (1999), 123 O.A.C. 240; 138 C.C.C.(3d) 306 (C.A.), refd to. [para. 253].

R. v. Belnavis (A.) and Lawrence (C.), [1997] 3 S.C.R. 341; 216 N.R. 161; 103 O.A.C. 81; 118 C.C.C.(3d) 405, refd to. [para. 253].

R. v. Therens, [1985] 1 S.C.R. 613; 59 N.R. 122; 40 Sask.R. 122; 18 D.L.R.(4th) 655; [1985] 4 W.W.R. 286; 32 M.V.R. 153; 45 C.R.(3d) 97; 18 C.C.C.(3d) 481, refd to. [para. 258].

R. v. 2821109 Canada Inc. et al. (2002), 281 N.R. 267; 245 N.B.R.(2d) 270; 636 A.P.R. 270; 160 C.C.C.(3d) 449; 208 D.L.R.(4th) 207; 48 C.R.(5th) 199 (S.C.C.), refd to. [para. 258].

R. v. Law - see R. v. 28221109 Canada Inc. et al.

R. v. Genest, [1989] 1 S.C.R. 59; 91 N.R. 161; 19 Q.A.C. 163; 45 C.C.C.(3d) 385; 67 C.R.(3d) 224; 37 C.R.R. 252, refd to. [para. 259].

R. v. Manninen, [1987] 1 S.C.R. 1233; 76 N.R. 198; 21 O.A.C. 192; 58 C.R.(3d) 97; 34 C.C.C.(3d) 385; 41 D.L.R.(4th) 301, refd to. [para. 259].

R. v. Caslake (T.L.), [1998] 1 S.C.R. 51; 221 N.R. 281; 123 Man.R.(2d) 208; 159 W.A.C. 208; 121 C.C.C.(3d) 97, refd to. [para. 260].

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. 267].

R. v. Sanelli, Duarte and Fasciano, [1990] 1 S.C.R. 30; 103 N.R. 86; 37 O.A.C. 322; 53 C.C.C.(3d) 1; 74 C.R.(3d) 281; 45 C.R.R. 278, refd to. [para. 267].

R. v. Duarte - see R. v. Sanelli, Duarte and Fasciano.

R. v. Colarusso, [1994] 1 S.C.R. 20; 162 N.R. 321; 69 O.A.C. 81; 87 C.C.C.(3d) 193; 26 C.R.(4th) 289; 110 D.L.R.(4th) 297, refd to. [para. 267].

R. v. Sutherland (M.) (2000), 139 O.A.C. 53; 150 C.C.C.(3d) 231 (C.A.), refd to. [para. 268].

R. v. Hosie (G.) (1996), 91 O.A.C. 281; 107 C.C.C.(3d) 385; 49 C.R.(4th) 1 (C.A.), refd to. [para. 268].

R. v. Chau (2000), 140 O.A.C. 56; 150 C.C.C.(3d) 504 (C.A.), refd to. [para. 269].

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, refd to. [para. 270].

R. v. Fliss (P.W.) (2002), 283 N.R. 120; 163 B.C.A.C. 1; 267 W.A.C. 1; 161 C.C.C.(3d) 225 (S.C.C.), refd to. [para. 271].

R. v. Kitaitchik (A.) (2002), 161 O.A.C. 169; 166 C.C.C.(3d) 14 (C.A.), refd to. [para. 273].

R. v. Sieben, [1987] 1 S.C.R. 295; 74 N.R. 271, refd to. [para. 277].

R. v. T.A.V. (2001), 299 A.R. 96; 266 W.A.C. 96; 48 C.R.(5th) 366 (C.A.), refd to. [para. 278].

R. v. Laurin (R.R.) (1997), 98 O.A.C. 50; 113 C.C.C.(3d) 519 (C.A.), refd to. [para. 280].

R. v. Puskas (J.F.) (1997), 104 O.A.C. 310; 120 C.C.C.(3d) 548 (C.A.), refd to. [para. 280].

R. v. Lauda (J.M.) (1998), 106 O.A.C. 161; 122 C.C.C.(3d) 74 (C.A.), affd. [1998] 2 S.C.R. 683; 232 N.R. 1; 115 O.A.C. 293; 129 C.C.C.(3d) 225, refd to. [para. 280].

R. v. Klimchuk (A.W.) (1991), 4 B.C.A.C. 26; 9 W.A.C. 26; 67 C.C.C.(3d) 385 (C.A.), refd to. [para. 285].

R. v. Pan (R.W.); R. v. Sawyer (B.) (2001), 270 N.R. 317; 147 O.A.C. 1; 155 C.C.C.(3d) 97 (S.C.C.), refd to. [para.

R. v. Terry (R.S.), [1996] 2 S.C.R. 207; 197 N.R. 105; 76 B.C.A.C. 25; 125 W.A.C. 25; 106 C.C.C.(3d) 508, refd to. [para. 292].

R. v. Conway, [1989] 1 S.C.R. 1659; 96 N.R. 241; 34 O.A.C. 165; 49 C.C.C.(3d) 289; 70 C.R.(3d) 209, refd to. [para. 293].

R. v. Young (1984), 3 O.A.C. 254; 13 C.C.C.(3d) 1 (C.A.), refd to. [para. 294].

R. v. Jewitt, [1985] 2 S.C.R. 128; 61 N.R. 159; [1985] 6 W.W.R. 127; 21 C.C.C.(3d) 7; 20 D.L.R.(4th) 651; 47 C.R.(3d) 193, refd to. [para. 294].

R. v. Regan (G.A.) (2002), 282 N.R. 1; 201 N.S.R.(2d) 63; 629 A.P.R. 63; 161 C.C.C.(3d) 97; 49 C.R.(5th) 1; 209 D.L.R.(4th) 41 (S.C.C.), refd to. [para. 295].

R. v. O'Connor (H.P.), [1995] 4 S.C.R. 411; 191 N.R. 1; 68 B.C.A.C. 1; 112 W.A.C. 1, refd to. [para. 296].

R. v. Carosella (N.), [1997] 1 S.C.R. 80; 207 N.R. 321; 98 O.A.C. 81: 142 D.L.R.(4th) 595; 112 C.C.C.(3d) 289, refd to. [para. 296].

R. v. La (H.K.) et al., [1997] 2 S.C.R. 680; 213 N.R. 1; 200 A.R. 81; 146 W.A.C. 81; 116 C.C.C.(3d) 97, refd to. [para. 296].

R. v. Campbell (J.) and Shirose (S.), [1999] 1 S.C.R. 565; 237 N.R. 86; 119 O.A.C. 201; 133 C.C.C.(3d) 257, refd to. [para. 296].

Statutes Noticed:

Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, sect. 231 [para. 23]; sect. 231.1, sect. 231.2(1) [para. 24]; sect. 241 [para. 83].

Counsel:

Lyndsay Smith and Veda Kenda, for the Crown;

H.R. Anderson, for the accused.

This application was heard on March 10-13, April 14-17, 22, 23 and 28 and May 5, 7-9, 13-16, 26, 27 and 29, 2003, before Romilly, J., of the British Columbia Supreme Court, who delivered the following decision on June 3, 2003.

Please note: The following judgment has not been edited.

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3 practice notes
  • R. v. Bulua (C.S.), [2006] B.C.T.C. 1234 (SC)
    • Canada
    • British Columbia Supreme Court of British Columbia (Canada)
    • May 19, 2006
    ...the Assistant Director of Investigations for Vancouver, who explained the history of CCRA policies in this area: H.M.T.Q. v. Wilder , 2003 BCSC 859; R. v. Pavlidis (19 April 2005), Victoria 122867-1 (B.C. Prov. Ct.). 13. The Appellant was deliberately not participating in the trial as a tac......
  • R. v. Hammerstrom (J.E.), [2006] B.C.T.C. Uned. D99
    • Canada
    • Supreme Court of British Columbia (Canada)
    • November 9, 2006
    ...and endorsed by the Court of Appeal and the Supreme Court of this Province: R. v. Hyatt , 2003 BCCA 27 at para. 23; R. v. Wilder , 2003 BCSC 859 at para. 240. At para. 23 in Hyatt the Court summarized the principles from Goldhart as follows: The causal and temporal connections between the d......
  • R. v. Dieckmann (D.) et al., 2013 ONSC 747
    • Canada
    • Superior Court of Justice of Ontario (Canada)
    • February 1, 2013
    ...recall that Jarvis does not preclude the introduction of incriminating evidence; it precludes self -incrimination. [44] In R. v. Wilder, 2003 BCSC 859 (CanLII), another case involving alleged violations of the Income Tax Act , Romilly J. dealt with evidence obtained from third parties after......
3 cases
  • R. v. Bulua (C.S.), [2006] B.C.T.C. 1234 (SC)
    • Canada
    • British Columbia Supreme Court of British Columbia (Canada)
    • May 19, 2006
    ...the Assistant Director of Investigations for Vancouver, who explained the history of CCRA policies in this area: H.M.T.Q. v. Wilder , 2003 BCSC 859; R. v. Pavlidis (19 April 2005), Victoria 122867-1 (B.C. Prov. Ct.). 13. The Appellant was deliberately not participating in the trial as a tac......
  • R. v. Hammerstrom (J.E.), [2006] B.C.T.C. Uned. D99
    • Canada
    • Supreme Court of British Columbia (Canada)
    • November 9, 2006
    ...and endorsed by the Court of Appeal and the Supreme Court of this Province: R. v. Hyatt , 2003 BCCA 27 at para. 23; R. v. Wilder , 2003 BCSC 859 at para. 240. At para. 23 in Hyatt the Court summarized the principles from Goldhart as follows: The causal and temporal connections between the d......
  • R. v. Dieckmann (D.) et al., 2013 ONSC 747
    • Canada
    • Superior Court of Justice of Ontario (Canada)
    • February 1, 2013
    ...recall that Jarvis does not preclude the introduction of incriminating evidence; it precludes self -incrimination. [44] In R. v. Wilder, 2003 BCSC 859 (CanLII), another case involving alleged violations of the Income Tax Act , Romilly J. dealt with evidence obtained from third parties after......

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