R. v. Wong (T.), 2003 ABPC 110

• Judge: Allen, P.C.J.
• Court: Provincial Court of Alberta (Canada)
• Case Date: June 25, 2003
• Citations: 2003 ABPC 110;(2003), 344 A.R. 310 (PC)

R. v. Wong (T.) (2003), 344 A.R. 310 (PC)

MLB headnote and full text

Temp. Cite: [2003] A.R. TBEd. AU.031

Her Majesty The Queen v. Tommy Wong

(021256821P101001; 2003 ABPC 110)

Indexed As: R. v. Wong (T.)

Alberta Provincial Court

Allen, P.C.J.

June 25, 2003.

Summary:

The accused was charged with possession of "black stock tobacco" contrary to s. 4(3) of the Tobacco Tax Act.

The Alberta Provincial Court found the accused guilty.

Sales and Service Taxes - Topic 3842

Tobacco tax - Offences and penalties - Contraband - Possession, sales, etc. - The accused loaded containers into his vehicle, picked up two Indians in Edmonton and drove to an Indian reserve, where the Indians purchased cartons of cigarettes at three separate stores - The accused returned to Edmonton and dropped off the Indians - The cartons of cigarettes were in the back seat of the vehicle, in containers, when police stopped the accused's vehicle - The cartons were stamped for sale to Indians only - The accused was charged with possession of "black stock tobacco" contrary to s. 4(3) of the Tobacco Tax Act - The Alberta Provincial Court found the accused guilty - The offence was strict liability - The Crown need not prove mens rea and the defence of due diligence was available to the accused - Where, inter alia, the accused was the exclusive user of the vehicle and provided the containers in which the cartons were found, he was prima facie in possession of the illegal cigarettes - The accused had knowledge of the illegal cigarettes (or was at least wilfully blind) and had control over them - The Crown established possession - The accused knowingly had the illegal cigarettes in a place for the use or benefit of himself and others (Criminal Code, s. 4(3)(a)(ii)).

Cases Noticed:

R. v. Johnson (S.G.) (1995), 177 N.B.R.(2d) 81; 449 A.P.R. 81 (Prov. Ct.), refd to. [para. 29].

R. v. Hess (No. 1) (1948), 94 C.C.C. 48 (B.C.C.A.), refd to. [para. 36].

R. v. Beaver (1957), 118 C.C.C. 129 (S.C.C.), refd to. [para. 36].

R. v. Martin (1948), 92 C.C.C. 257 (Ont. C.A.), refd to. [para. 46].

R. v. Lorette (1935), 63 C.C.C. 297 (N.B.C.A.), refd to. [para. 47].

R. v. McKinnon (1941), 76 C.C.C. 101 (B.C.C.A.), refd to. [para. 47].

R. v. Gallant (1960), 128 C.C.C. 129 (N.B.C.A.), refd to. [para. 47].

R. v. Vautour, [1970] 1 C.C.C. 324; 1 N.B.R.(2d) 735 (C.A.), refd to. [para. 48].

R. v. Hobson (1951), 100 C.C.C. 172 (B.C.C.A.), refd to. [para. 49].

R. v. Novak (1955), 112 C.C.C. 347 (Ont. C.A.), refd to. [para. 50].

R. v. McNeil (1957), 26 C.R. 278 (N.S.C.A.), refd to. [para. 50].

R. v. Sigouin, [1966] 1 C.C.C. 235 (Que. C.A.), refd to. [para. 50].

R. v. Orman and Marcotte (1975), 12 N.S.R.(2d) 217; 6 A.P.R. 217; 25 C.C.C.(2d) 337 (C.A.), refd to. [para. 50].

R. v. Terrence (1983), 47 N.R. 8; 4 C.C.C.(3d) 193 (S.C.C.), refd to. [para. 50].

R. v. Guiney (1961), 130 C.C.C. 407 (B.C.C.A.), refd to. [para. 51].

R. v. Glushek (1978), 9 A.R. 539; 41 C.C.C.(2d) 380 (C.A.), refd to. [para. 51].

R. v. Ford (1976), 17 N.S.R.(2d) 328; 19 A.P.R. 328 (C.A.), refd to. [para. 52].

R. v. Christie (1978), 21 N.B.R.(2d) 261; 37 A.P.R. 261; 41 C.C.C.(2d) 282 (C.A.), refd to. [para. 53].

R. v. Gosselin (C.J.), [2002] B.C.T.C. 1484 (S.C.), refd to. [para. 54].

R. v. Alexander, [1995] M.J. No. 653 (Prov. Ct.), refd to. [para. 55].

R. v. Colvin and Gladue (1942), 78 C.C.C. 282 (B.C.C.A.), refd to. [para. 57].

R. v. Caldwell (1972), 7 C.C.C.(2d) 285 (Alta. C.A.), leave to appeal refused [1972] S.C.R. ix, refd to. [para. 57].

R. v. Miller (1984), 12 C.C.C.(3d) 54 (B.C.C.A.), refd to. [para. 57].

R. v. Marshall, [1969] 3 C.C.C. 149 (Alta. C.A.), refd to. [para. 58].

R. v. Baker, [1976] W.W.D. 132 (B.C.C.A.), refd to. [para. 58].

R. v. Chambers (1985), 9 O.A.C. 228; 20 C.C.C.(3d) 440 (C.A.), refd to. [para. 60].

R. v. Bacchus (R.Z.), [2000] O.T.C. Uned. 326 (Sup. Ct.), refd to. [para. 61].

R. v. Aiello (1978), 30 N.R. 559; 38 C.C.C.(2d) 485 (Ont. C.A.), affd. (1979), 30 N.R. 558; 46 C.C.C.(2d) 128 (S.C.C.), refd to. [para. 64].

R. v. Sansregret (1985), 58 N.R. 123; 35 Man.R.(2d) 1; 18 C.C.C.(3d) 223 (S.C.C.), refd to. [para. 66].

R. v. Blondin (1970), 2 C.C.C.(2d) 118 (B.C.C.A.), affd. (1971), 4 C.C.C.(2d) 566 (S.C.C.), refd to. [para. 67].

R. v. Rees, [1956] S.C.R. 640, refd to. [para. 68].

R. v. Sandhu (1989), 35 O.A.C. 118; 50 C.C.C.(3d) 492 (C.A.), refd to. [para. 69].

R. v. Vinokurov (D.) (2001), 281 A.R. 176; 248 W.A.C. 176; 156 C.C.C.(3d) 300 (C.A.), refd to. [para. 69].

R. v. Raglon (K.H.), [2002] 2 W.W.R. 385; 295 A.R. 71 (Prov. Ct.), refd to. [para. 69].

R. v. Sault Ste. Marie (City) (1978), 21 N.R. 295; 85 D.L.R.(3d) 161 (S.C.C.), refd to. [para. 72].

Thomson Newspapers Ltd. v. Director of Investigation and Research, Combines Investigation Act et al., [1990] 1 S.C.R. 425; 106 N.R. 161; 39 O.A.C. 161, refd to. [para. 75].

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. 75].

Knox Contracting Ltd. and Knox v. Canada and Minister of National Revenue et al., [1990] 2 S.C.R. 338; 110 N.R. 171; 106 N.B.R.(2d) 408; 265 A.P.R. 408, refd to. [para. 75].

R. v. Wholesale Travel Group Inc. and Chedore, [1991] 3 S.C.R. 154; 130 N.R. 1; 49 O.A.C. 161, refd to. [para. 82].

R. v. Pontes (P.), [1995] 3 S.C.R. 44; 186 N.R. 81; 62 B.C.A.C. 241; 103 W.A.C. 241, refd to. [para. 82].

R. v. Jarvis (W.J.) (2002), 295 N.R. 201; 317 A.R. 1; 284 W.A.C. 1; 2002 SCC 73, refd to. [para. 84].

R. v. Maracle, [2000] O.J. No. 3740 (Prov. Ct.), refd to. [para. 87].

Statutes Noticed:

Criminal Code, R.S.C. 1985, c. C-46, sect. 4(3) [para. 33].

Tobacco Tax Act, R.S.A. 2000, c. T-4, sect. 4(3)(b) [para. 7].

Counsel:

L. Van Dyke, for the Crown;

P. Solotki, for the accused.

This case was heard before Allen, P.C.J., of the Alberta Provincial Court, who delivered the following decision on June 25, 2003.