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@ ÓÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý± Ýà „ àÚ ƒ z Ú100Ú ÚÛ € z d Ûà ç àÝ Ýà ` àLa€question€de€savoir€si€un€examen€constitue€une€v rification€ou€une€enqu teÐ , ˜ Ðest€une€question€mixte€de€fait€et€de€droit.€€Elle€commande€lð ðexamen€des€faits€au€regardÐ Ä 0 Ðdð ðun€crit re€juridique€comportant€de€multiples€facteurs€(ò òCanada€(Directeur€des€enqu tesÐ \ È Ðet€recherches)€c.€Southam€Inc.ó ó,€[1997]€1€R.C.S.€748,€par.35);€en€cons quence,€laÐ ô ` Ðd cision€du€jugeÔ_ ÔFradshamÔ_ Ô€nð ðest€pas€ €lð ðabri€dð ðun€examen€en€appel.€€Ý ƒ % Ñý± Ì ÝŒÐ Œ ø ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý” Ýà „ àÚ ƒ z Ú101Ú ÚÛ € z e Ûà ç àÝ Ýà ` àð ð€notre€avis,€bien€que€la€conduite€de€Mò òmeó óGoy-Edwards€envers€lð ðappelant€etÐ ¼ ( Ðson€comptable€ne€soit€pas€digne€dð ð loges,€et€semble€avoir€ t €parfois€trompeuse,€nous€neÐ T À Ðcroyons€pas€que€le€dossier€permet€de€conclure€quð ðelle€a€obtenu€des€renseignements€auÐ ì X Ðmoyen€des€par.231.1(1)€et€231.2(1)€dans€le€cadre€dð ðun€examen€dont€lð ðobjet€pr dominantÐ „ ð Ð tait€dð ð tablir€la€responsabilit €p nale€de€M.€Jarvis.€€Certes,€Mò òmeó óGoy-Edwards€a€induitÐ ˆ Ðlð ðappelant€et€son€comptable€en€erreur€ €plusieurs€reprises€quant€ €lð ð tat€du€dossier,€maisÐ ´ Ðelle€nð ða€pas€eu€recours€ €des€tactiques€trompeuses€ò òafin€dð ðobtenir€des€renseignementsó ó€auÐ L ¸ Ðmoyen€des€ò òó ópar.231.1(1)€et€231.2(1)€dans€le€but€de€faire€progresser€une€enqu te€sur€laÐ ä P Ðresponsabilit €p nale€du€contribuable.€€En€outre,€il€semble€que€les€communications€entreÐ | è ÐMò òmeó óGoy-Edwards€et€Mò òmeó óÔ_ ÔChangÔ_ Ô€aient€ t €tr s€limit es€ €partir€du€moment€o €le€dossierÐ !€ Ða€ t €transf r €aux€Enqu tes€sp ciales€le€4mai1994.€€Bref,€Mò òmeó óGoy-Edwards€auraitÐ ¬" " Ðcertainement€dðE ð€dire€la€v rit €lorsquð ðon€lui€a€pos €des€questions€sur€lð ð tat€du€dossier€deÐ D$° $ Ðlð ðappelant,€mais€rien€ne€prouve€quð ðelle€ait€cherch € €utiliser€ses€pouvoirs€de€v rificationÐ Ü%H & Ðpour€obtenir€des€renseignements€aux€fins€dð ðune€poursuite.Ý ƒ % Ñý” ¯ ݌Рt'à ( ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý† Ýà „ àÚ ƒ z Ú102Ú ÚÛ € z f Ûà ç àÝ Ýà ` àð ð€notre€avis,€il€nð ð tait€pas€irr gulier€pour€Mò òmeó óGoy-Edwards€de€se€faireÐ ¤* #, Ðaccompagner€par€son€superviseur€ €la€rencontre€du€11avril€afin€dð ðobtenir€uneÐ
Ðstatements€or€written€production€for€the€purpose€of€advancing€the€criminal€investigation.€Ý ƒ % Ñý؃ óƒ ݌РÔ-@&0 ÐŒÝ ÝÐ l/Ø'2 ÐÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñýf Ýà „ àÚ ƒ z Ú98Ú ÚÛ € z b Ûà Ü àÝ Ýà œ àIn€summary,€wherever€the€predominant€purpose€of€an€inquiry€or€question€Ý ƒ % Ñýf  ݌Р” ÐŒÝ Ýis€the€determination€of€penal€liability,€criminal€investigatory€techniques€must€be€used.€Ð , ˜ ÐAs€a€corollary,€all€ò òCharteró ó€protections€that€are€relevant€in€the€criminal€context€mustÐ Ä 0 Ðapply.Ð \ È ÐÌÓ B Ü , ‚X ž œ ø Ü 8 ô ÿÿ Ü , ‚X œ ø Ü 8 ¼ B ÓF.à0 ž àò òSummaryó óÐ Œ ø ž Ð ž Ð ÐÌÓ B Ü , ‚X œ ø Ü 8 ô ÿÿ Ü , ‚X ž œ ø Ü 8 ¼ B ÓÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý0 Ýà „ àÚ ƒ z Ú99Ú ÚÛ € z c Ûà Ü àÝ Ýà œ àBy€way€of€summary,€the€following€points€emerge:Ý ƒ % Ñý0 K ݌Р¼ ( ÐŒÝ ÝÌÔ_ ÔÔ_ ÔÔ_ Ô1.Ô_ Ôà0 œ àAlthough€the€ITA€is€a€regulatory€statute,€a€distinction€can€be€drawn€betweenÐ ì X Ðthe€audit€and€investigative€powers€that€it€grants€to€the€Minister.Ð „ ð œ Ð œ Ð ÐÌÔ_ Ô2.Ô_ Ôà0 œ àWhen,€in€light€of€all€relevant€circumstances,€it€is€apparent€that€CCRAÐ ´ Ðofficials€are€not€engaged€in€the€verification€of€tax€liability,€but€are€engagedÐ L ¸ Ðin€the€determination€of€penal€liability€under€s.€239,€the€adversarialÐ ä P Ðrelationship€between€the€state€and€the€individual€exists.€€As€a€result,€ò òCharteró óÐ | è Ðprotections€are€engaged.Ð !€ œ Ð œ Ð ÐÌÔ_ Ô3.Ô_ Ôà0 œ àWhen€this€is€the€case,€investigators€must€provide€the€taxpayer€with€a€€properÐ D$° $ Ðwarning.€€The€powers€of€compulsion€in€ss.€231.1(1)€and€231.2(1)€are€notÐ Ü%H & Ðavailable,€and€search€warrants€are€required€in€order€to€further€theÐ t'à ( Ðinvestigation.Ð )x!* œ Ð œ Ð ÐÌÓ B Ü , ‚X ž œ ø Ü 8 ô ÿÿ Ü , ‚X œ ø Ü 8 ¼ B ÓVI.à ž àò òApplication€to€the€Facts€of€the€ò òJarvisó ó€Caseó óÐ
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# ÔÔ ‡ X k¬ X X X k¬ Ô€le€droit€relatif€ €lð ðadmissibilit €dð ðune€preuve€de€faits€similaires.€€ElleÐ ” 0 Ða€expos €tr s€clairement€ces€principes€aux€pp.771€et€772:Ý ƒ 3£J‹ w‹ ݌Р, È Ü Ð Ü Ð ÐŒÝ ÝÌÓ Óà0 œ àCette€preuve€est€susceptible€dð ðavoir€un€grave€effet€pr judiciable€en€amenantÐ \ ø Ðle€jury€ €penser€que€lð ðaccus €est€une€ð ðmauvaise€personneð ð.€€En€m me€temps,Ð ( Ä Ðelle€est€dð ðune€pertinence€limit e€relativement€ €la€vraie€question,€celle€deÐ ô  Ðsavoir€si€lð ðaccus €a€commis€lð ðinfraction€particuli re€dont€il€est€inculp .€€Il€yÐ À \ Ðaura€des€cas,€cependant,€o €la€preuve€dð ðactes€similaires€touchera€ €autreÐ Œ ( Ðchose€que€la€disposition€et€sera€consid r e€comme€ayant€une€v ritable€valeurÐ X ô Ðprobante.€€Cette€valeur€probante€tient€ordinairement€au€fait€que€les€actesÐ $ À Ðcompar s€sont€ €ce€point€inhabituels€et€pr sentent€des€similitudes€ €ce€pointÐ ð Œ Ðfrappantes€que€ces€similitudes€ne€peuvent€pas€ tre€attribu es€ €uneÐ ¼ X Ðcoð5 ðncidence.€€Cette€preuve€ne€devrait€ tre€utilis e€que€lorsque€la€forceÐ ˆ $ Ðprobante€lð ðemporte€nettement€sur€le€pr judice,€ou€sur€le€danger€que€le€juryÐ T ð Ðrende€un€verdict€de€culpabilit €pour€des€raisons€illogiques.Ó ÓÐ ¼ œ Ð œ Ð ÐÌà „ àÝ " ‚ 3£ . " ÝÝ ÝÝ ‚ 3£Ž’ ÝÔ2 # ÔÚ Ú47Ú Ú.Ô3 Ôà0 Ü àÝ Ýà œ àLð ðarr tò ò€C.€(M.H.)ó ó,€pr cit ,€nð ða€pas€tranch €la€question€de€la€norme€de€preuveÐ P ì Ðqui€devrait€ tre€appliqu e€par€le€juge€du€proc s€dans€les€cas€o €une€preuve€de€faitsÐ è „ Ðsimilaires€est€produite€pour€ tablir€lð ðidentit .€€ð ð€cet€ gard,€il€ne€faut€pas€oublier€queÐ € Ðlð ðadmissibilit €dð ðune€preuve€de€faits€similaires€demande€une€analyse€que€le€juge€duÐ ´ Ðproc s€ne€fait€pas€en€temps€normal.€En€r gle€g n rale,€le€juge€du€proc s€admet€unÐ ° L ! Ð l ment€de€preuve€dont€la€pertinence€est€ tablie,€et€il€nð ð value€pas€le€poids€ou€valeurÐ H"ä # Ðprobante€de€cet€ l ment.€€Si€le€juge€du€proc s€est€appel € €tirer€une€conclusion€de€faitÐ à#| % Ðpr liminaire€en€tant€que€condition€pr alable€ €lð ðadmissibilit ,€cette€conclusion€nð ðaÐ x% ' Ðhabituellement€pas€de€lien€avec€la€qualit €ou€la€fiabilit €de€lð ð l ment€de€preuve€lui-m me.€Ð '¬ ) ÐVoir€ò òR.€c.€Eggeró ó,€[1993]€2€R.C.S.€451,€ €la€p.474.€€De€fait,€le€juge€doit€sð ðabstenirÐ ¨(D"+ Ðdð ð valuer€la€qualit ,€le€poids€ou€la€fiabilit €de€lð ð l ment€de€preuve€lorsquð ðil€d cide€de€sonÐ @*Ü#- Ðadmissibilit ,€puisque€le€poids€quð ðil€convient€de€lui€accorder€rel ve€de€la€comp tence€duÐ Ø+t%/ Ðjury.€€Voir€ò òR.€c.€Charemskió ó,€[1998]€1€R.C.S.€679.€€Tout
Ðher€to€decide€whether€the€alleged€similar€acts€were€all€committed€by€the€same€person.€Ð Ô/p)4 ÐThis€preliminary€determination€establishes€the€objective€improbability€that€the€accusedð ðsÐ d Ðinvolvement€in€the€alleged€acts€is€the€product€of€coincidence€and€thereby€gives€theÐ ü ˜ Ðevidence€the€requisite€probative€force.€€Thus,€where€the€similar€fact€evidence€is€adducedÐ ” 0 Ðto€prove€identity,€once€this€preliminary€determination€is€made,€the€evidence€related€to€theÐ , È Ðsimilar€act€(or€count,€in€a€multi-count€indictment)€may€be€admitted€to€prove€theÐ Ä ` Ðcommission€of€another€act€(or€count).Ý ƒ % Ñý32 N2 ݌Р\ ø ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý&; Ýà „ àÚ ƒ z Ú46Ú ÚÛ € z . Ûà Ü àÝ Ýà œ àBy€way€of€summary,€McLachlin€J.ð ðs€statement€of€the€law€relating€to€theÐ Œ ( Ðadmissibility€of€similar€fact€evidence€in€ò òR.€v.€C.€(M.H.)ó ó,€[1991]€1€S.C.R.€763,€is€apt.€€SheÐ $ À Ðput€the€proposition€with€great€clarity,€at€pp.771-72:Ý ƒ % Ñý&; A; ݌Р¼ X ÐŒÝ ÝÌÓ Óà0 œ àSuch€evidence€is€likely€to€have€a€severe€prejudicial€effect€by€inducing€theÐ ì ˆ Ðjury€to€think€of€the€accused€as€a€ð ðbadð ð€person.€€At€the€same€time€it€possessesÐ ¸ T Ðlittle€relevance€to€the€real€issue,€namely,€whether€the€accused€committed€theÐ „ Ðparticular€offence€with€which€he€stands€charged.€€There€will€be€occasions,Ð P ì Ðhowever,€where€the€similar€act€evidence€will€go€to€more€than€disposition,Ð ¸ Ðand€will€be€considered€to€have€real€probative€value.€€That€probative€valueÐ è „ Ðusually€arises€from€the€fact€that€the€acts€compared€are€so€unusual€andÐ ´ P Ðstrikingly€similar€that€their€similarities€cannot€be€attributed€to€coincidence.€Ð € ÐOnly€where€the€probative€force€clearly€outweighs€the€prejudice,€or€theÐ L è Ðdanger€that€the€jury€may€convict€for€non-logical€reasons,€should€suchÐ ´ Ðevidence€be€received.Ó û ÓÐ ä € œ Ð œ Ð ÐÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý A Ýà „ àÚ ƒ z Ú47Ú ÚÛ € z / Ûà Ü àÝ Ýà œ àò òC.€(M.H.)ó ó,€ò òsupraó ó,€left€open€the€issue€as€to€the€standard€of€proof€which€shouldÐ #° $ Ðbe€applied€by€the€trial€judge€where€similar€fact€evidence€is€adduced€to€prove€identity.€€InÐ ¬$H & Ðthis€regard,€it€must€be€remembered€that€the€admissibility€of€similar€fact€evidence€involvesÐ D&à ( Ðan€analysis€not€normally€undertaken€by€a€trial€judge.€€As€a€general€rule,€a€trial€judge€willÐ Ü'x!* Ðadmit€evidence€shown€to€be€relevant,€and€will€not€engage€in€an€evaluation€of€theÐ t) #, Ðprobative€value€or€weight€of€the€evidence.€€If€the€trial€judge€is€called€on€to€make€aÐ +¨$. Ðpreliminary€finding€of€fact€as€a€prec
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Ðâ âŒÝ ÝÐ Ô-@&0 ÐÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý‡p Ýà „ àÚ ƒ z Ú76Ú ÚÛ € z L Ûà ç àÝ Ýà ` àLes€procureurs€g n raux€de€lð ðOntario€et€du€Qu bec,€intervenants,€appuientÐ ” Ðâ âla€position€de€lð ðintim e.€€En€ce€qui€concerne€lð ðutilisation€appropri e€des€par.231.1(1)€etÐ , ˜ Ð231.2(1),€le€procureur€g n ral€du€Qu bec€adopte€une€approche€fond e€sur€unÐ Ä 0 Ð[ò òtraductionó ó]€ð ðobjetuniqueð ð€semblable€ €celle€que€pr conise€lð ðintim e.€€Quant€auÐ \ È Ðprocureur€g n ral€de€lð ðOntario,€il€all gue€quð ðil€nð ðexiste€pas€dð ðattente€raisonnable€enÐ ô ` Ðmati re€de€respect€de€la€vie€priv e€dans€le€cas€de€renseignements€Ô_ ÔincriminantsÔ_ Ô€recueillisÐ Œ ø Ðconform ment€aux€pouvoirs€r glementaires;€cependant,€la€doctrine€de€lð ðabus€deÐ $  Ðproc dure€et€lð ðart.7€de€la€ò òCharteó ó€pourraient€sð ðappliquer€dans€des€cas€de€conduiteÐ ¼ ( Ðirr guli re,€notamment€[ò òtraductionó ó]€ð ðlorsquð ðil€nð ðexiste€plus€dð ðint r t€l gitime€ Ð T À Ðeffectuer€une€v rification€et€que€les€v rificateurs€sont€devenus€de€simples€agentsÐ ì X Ðdð ðapplication€de€la€loið ð€(m moire€du€procureur€g n ral€de€lð ðOntario,€par.€49).Ý ƒ % Ñý‡p ¢p ݌Р„ ð ÐŒÝ ÝÌà ` à(2)ò òNotre€point€de€vueó ó€Ð ´ ÐÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý\v Ýà „ àÚ ƒ z Ú77Ú ÚÛ € z M Ûà ç àÝ Ýà ` àNotre€analyse€doit€commencer€par€celle€des€termes€de€la€Loi€et€parÐ ä P Ðlð ðinterpr tation€juste€des€par.231.1(1)€et231.2(1).€€Il€est€facile€de€d crire€la€m thodeÐ | è Ðdð ðinterpr tation€des€lois:€il€faut€d terminer€lð ðintention€du€l gislateur€et,€ €cette€fin,€lireÐ !€ Ðles€termes€de€la€loi€dans€leur€contexte,€Ô # † X ÏK X X X Hy*T # ÔÔ ‡ X Hy X X X ÏK Ôen€suivant€le€sens€ordinaire€et€grammatical€quiÐ ¬" " Ðsð ðharmonise€avec€lð ðesprit€et€lð ðobjet€de€la€loi€(Ô # † X ÏK X X X Hy{x # ÔÔ ‡ X Hy X X X ÏK Ôò òLoi€dð ðinterpr tationó ó,€L.R.C.€1985,€ch.€I-21,Ð D$° $ Ðart.12;€ò òBell€Ô_ ÔExpressVuÔ_ Ô€Limited€Ô_ ÔPartnershipÔ_ Ô€c.€Ô_ ÔRexÔ_ Ôó ó,€[2002]€2€R.C.S.€559,€2002€CSC€42;Ð Ü%H & Ðò òÔ_ ÔRizzoÔ_ Ô€&€Ô_ ÔRizzoÔ_ Ô€Ô_ ÔShoesÔ_ Ô€Ltd.€(Re)ó ó,€[1998]€1€R.C.S.€27;€ò òR.c.€Ô_ ÔGladueÔ_ Ôó ó,€[1999]€1€R.C.S.€688;Ð t'à ( ÐE.€A.€Driedger,€ò òConstruction€of€Statutesó ó€(2ò òeó ó€ d.€1983),€p.87).Ý ƒ % Ñý\v wv ݌Р)x!* ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñýî{ Ýà „ àÚ ƒ z Ú78Ú ÚÛ € z N Ûà ç àÝ Ýà ` àComme€ils€le€pr voient€express ment,€les€par.231.1(1)€et€231.2(1)€sontÐ
Ðregulatory€powers;€however,€the€abuse€of€process€doctrine€and€s.€7€of€the€ò òCharteró ó€mightÐ Ô-@&0 Ðfind€application€in€situations€of€improper€conduct,€such€as€ð ðwhere€there€is€no€legitimateÐ l/Ø'2 Ðinterest€left€in€an€audit€and€the€auditors€have€become€mere€agents€of€an€enforcementÐ ” Ðobjectiveð ð€(Attorney€General€for€Ontarioð ðs€Ô_ Ôfactum,Ô_ Ô€at€para.€49).Ý ƒ % Ñý ݌Р, ˜ ÐŒÝ ÝÌà œ à(2)à ø àò òOur€Viewó óÐ \ È ÐÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % ÑýÀ Ýà „ àÚ ƒ z Ú77Ú ÚÛ € z M Ûà Ü àÝ Ýà œ àAnalysis€must€begin€with€the€words€of€the€Act,€and€the€proper€constructionÐ Œ ø Ðof€ss.€231.1(1)€and€231.2(1).€€The€approach€to€statutory€interpretation€can€be€easilyÐ $  Ðstated:€one€is€to€seek€the€intent€of€Parliament€by€reading€the€words€of€the€provision€inÐ ¼ ( Ðcontext€and€according€to€their€grammatical€and€ordinary€sense,€harmoniously€with€theÐ T À Ðscheme€and€the€object€of€the€statute€(ò òInterpretation€Actó ó,€R.S.C.€1985,€c.€I„21,€s.€12;€ò òBellÐ ì X ÐExpressVu€Limited€Partnership€v.€Rexó ó,€[2002]€2€S.C.R.€559,€2002€SCC€42;€ò òRizzo€&Ð „ ð ÐRizzo€Shoes€Ltd.€€(Re)ó ó,€[1998]€1€S.C.R.€27;€ò òR.€v.€Gladueó ó,€[1999]€1€S.C.R.€688;€Ô_ ÔE.Ô_ Ô€Ô_ ÔA.Ô_ ÔÐ ˆ ÐDriedger,€ò òConstruction€of€Statutesó ó€(2nd€ed.€1983),€at€p.€87).Ý ƒ % ÑýÀ Û ÝŒÐ ´ ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý Ýà „ àÚ ƒ z Ú78Ú ÚÛ € z N Ûà Ü àÝ Ýà œ àBy€their€express€terms,€both€ss.€231.1(1)€and€231.2(1)€are€available€ð ðfor€anyÐ ä P Ðpurpose€related€to€the€administration€or€enforcementð ð€or,€in€French,€ð ðò òpour€lð ðapplicationÐ | è Ðet€lð ðex cutionó óð ð€of€the€ITA.€€Although€these€terms€are,€at€first€glance,€extremely€broad,€weÐ !€ Ðultimately€come€to€the€conclusion€that,€in€the€entire€context,€they€do€not€include€theÐ ¬" " Ðprosecution€of€s.€239€offences.€€Ý ƒ % Ñý ݌РD$° $ ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý® Ýà „ àÚ ƒ z Ú79Ú ÚÛ € z O Ûà Ü àÝ Ýà œ àAs€several€of€this€Courtð ðs€recent€cases€have€illustrated,€the€words€employedÐ t'à ( Ðin€the€English€and€French€versions€of€a€federal€statute€are€equally€authoritative€andÐ )x!* Ðshould€be€read€together€in€order€to€ascertain€the€proper€meaning€of€the€terms.€€TheÐ ¤* #, Ðmeaning€of€ð ðadministrationð ð€is€clear.€€On€the€other€hand,€the€ordinary€sense€of€the€termÐ
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Ðet231.2(1),€on€ne€peut€v ritablement€pr tendre€que€le€contribuable€sð ðattendaitÐ Ô-@&0 Ðraisonnablement€ €ce€que€le€v rificateur€en€pr serve€la€confidentialit Ô # † X ÏK X X X Hy’Y # Ô.€€Par€cons quent,Ð l/Ø'2 Ðaucune€r gle€g n rale€nð ðemp che€les€v rificateurs€de€transmettre€ €lð ðenqu teur€desÐ ” Ðdossiers€contenant€des€renseignements€de€v rification€obtenus€valablement.€€RienÐ , ˜ Ðnð ðemp che€non€plus€Ô ‡ X Hy X X X ÏK Ôlð ðADRC€de€mener€parall lement€une€enqu te€criminelle€et€uneÐ Ä 0 Ðv rification€administrativeÔ # † X ÏK X X X Hyù[ # Ô.€€Toutefois,€si€lð ðADRC€m ne€simultan ment€une€v rificationÐ \ È Ðadministrative€et€une€enqu te€criminelle,€les€enqu teurs€ne€peuvent€utiliser€que€lesÐ ô ` Ðrenseignements€obtenus€conform ment€aux€pouvoirs€de€v rification€avant€le€d but€deÐ Œ ø Ðlð ðenqu te€criminelle.€€Ils€ne€peuvent€se€servir€de€renseignements€obtenus€conform mentÐ $  Ð €ces€pouvoirs€apr s€le€d but€de€lð ðenqu te€sur€la€responsabilit €p nale.€€Ð ¼ ( ÐÌà œ àÔ ‡ X Hy X X X ÏK ÔLa€question€de€savoir€si€un€examen€constitue€une€v rification€ou€une€enqu teÐ ì X Ðp nale€est€une€question€mixte€de€fait€et€de€droitÔ # † X ÏK X X X Hy©^ # Ô€et€elle€Ô ‡ X Hy X X X ÏK Ônð ðest€pas€ €lð ðabri€dð ðun€examen€enÐ „ ð ÐappelÔ # † X ÏK X X X Hy†_ # Ô.€Ô ‡ X Hy X X X ÏK ÔLe€dossier€en€lð ðesp ce€ne€permet€pas€de€conclure€que€la€v rificatrice€a€eu€recoursÐ ˆ Ð €des€tactiques€trompeuses€afin€dð ðobtenir€des€renseignements€du€contribuable€ou€de€sonÐ ´ Ðcomptable€au€moyen€des€ò òó ópar.231.1(1)€et231.2(1)Ô # † X ÏK X X X Hy ` # ÔÔ ‡ X Hy X X X ÏK Ô€dans€le€but€pr dominant€dð ð tablir€laÐ L ¸ Ðresponsabilit €p nale€du€contribuable€sous€le€r gime€de€lð ðart.239.Ô # † X ÏK X X X Hy^a # Ô€€Aucune€enqu te€surÐ ä P Ðla€responsabilit €p nale€du€contribuable€nð ða€d but €avant€le€4mai1994.€€Par€cons quent,Ð | è ÐÔ ‡ X Hy X X X ÏK Ôles€renseignements€que€le€juge€du€proc s€a€exclus€de€la€Ô # † X ÏK X X X Hy½b # ÔÔ ‡ X Hy X X X ÏK ÔD nonciation€en€vue€dð ðobtenirÐ !€ Ðun€mandat€de€perquisition,€au€motif€quð ðil€y€avait€eu€atteinte€aux€droits€garantis€par€laÐ ¬" " Ðò òCharteó ó,€avaient€en€fait€ t €obtenus€validementÔ # † X ÏK X X X Hy7c # ÔÔ ‡ X Hy X X X ÏK Ô€dans€lð ðexercice€des€pouvoirs€dð ðinspectionÐ D$° $ Ðet€de€demande€p remptoire€de€la€v rificatriceÔ # † X ÏK X X X HyRd # Ô.€€Les€perquisitions€ayant€ t €effectu esÐ Ü%H & Ðconform ment€ €un€mandat€valide,€les€ l ments€de€preuve€recueillis€au€cours€de€cesÐ t'à ( Ðperquisitions€devraient€ tre€admissibles€au€cours€dð
Ðthemselves€only€of€that€information€obtained€pursuant€to€the€audit€powers€prior€to€theÐ Ô-@&0 Ðcommencement€of€the€criminal€investigation.€€They€cannot€avail€themselves€ofÐ l/Ø'2 Ðinformation€obtained€pursuant€to€such€powers€subsequent€to€the€commencement€of€theÐ ” Ðinvestigation€into€penal€liability.Ð , ˜ ÐÔ CE,   US,   @L ÔÔ # † X ØÛ X X X ØÛuL # ÔÔ USCE,   ÔÌà œ àWhether€an€inquiry€is€in€furtherance€of€an€audit€or€a€penal€investigation€isÐ \ È Ða€question€of€mixed€fact€and€law€and€is€not€immune€from€appellate€review.€€The€recordÐ ô ` Ðin€this€case€does€not€support€a€finding€that€the€auditor€used€her€misleading€tactics€toÐ Œ ø Ðobtain€information€from€the€taxpayer€or€his€accountant€under€ss.231.1(1)€and231.2(1)Ð $  Ðfor€the€predominant€purpose€of€determining€the€taxpayerð ðs€penal€liability€under€s.239.€Ð ¼ ( ÐThere€was€no€investigation€into€penal€liability€prior€to€May4,1994Ô CE,   US,   æQ Ô.Ô USCE,   Ô€€Accordingly,€Ô CE,   US,   vT ÔtheÐ T À Ðmaterial€that€the€trial€judge€excluded€from€the€Information€to€Obtain€Ô_ ÔAÔ_ Ô€Ô_ ÔSearchÔ_ Ô€Ô_ ÔWarrantÔ_ ÔÐ ì X Ðowing€to€a€ò òCharteró ó€violation€was€in€fact€validly€gathered€pursuant€to€the€auditorð ðsÐ „ ð Ðinspection€and€requirement€powers.€€Since€the€searches€were€made€pursuant€to€a€validÐ ˆ Ðwarrant,€the€evidence€obtained€during€these€searches€should€be€admissible€in€a€new€trial.€Ð ´ ÐThe€usage€of€the€banking€information€obtained€by€the€investigator€pursuant€to€s.231.2(1)Ð L ¸ Ðrequirement€letters€in€early€1995,€after€the€investigation€was€underway,€violated€theÐ ä P Ðtaxpayerð ðs€s.7€rights€and€should€be€excluded.Ð | è ÐÌò òCases€Citedó óÐ ¬" " ÐÌà œ àò òReferred€to:ó ó€ò òó ó€ò òBritish€Columbia€Securities€Commission€v.€Branchó ó,€[1995]€2Ð Ü%H & ÐS.C.R.€3;€ò òR.€v.€Norway€Insulation€Inc.ó ó€(1995),€23€O.R.€(3d)€432,€affð ðg€[1995]€2€C.T.C.Ð t'à ( Ð451;€ò òR.€v.€Araujoó ó,€[2000]€2€S.C.R.€992,€2000€SCC€65;€ò òDel€Zotto€v.€Canadaó ó,€[1997]€3Ð )x!* ÐF.C.€40,€revð ðd€[1999]€1€S.C.R.€3;€ò òR.€v.€McKinlay€Transport€Ltd.ó ó,€[1990]€1€S.C.R.€627;Ð ¤* #, Ðò òThomson€Newspapers€Ltd.€v.€Canada€(Director€of€Investigation€and€Research,Ð
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ÐŒÓ ÓÓ € ÓÓ S ÓÝ ÝÝ ‚ ÿÿÿ ÝÔ S ì ; ™ è ÔÓ Ø ÓÓ ÓÓ E 1 ‰ ‰ ‰ a ¹ i Á q É ! y Ñ )" ° œX E ÓÝ ÝÝ ‚ ÿÿÿ}j ÝÝ Ý[TRADUCTION]ð8 ð€Aux€termes€du€contrat,€lð ðobligation€impos e€aux€deux€partiesÐ ì ; Ðd pendait€dð ðun€ v nement€futur€incertain€dont€lð ðarriv e€ tait€enti rement€subordonn e€ Ð Ò ! ! Ðla€volont €dð ðun€tiersð8 ð€Cð ðest€une€v ritable€condition€suspensiveð" ðune€condition€externeÐ ¸ " Ðdont€d pend€lð ðexistence€de€lð ðobligation.Ý ƒ ÿÿ}j k ݌Рž í # ÐŒÓ Ø ÓÓ ÓÓ $ ° œX ‰ ‰ ‰ ŒX $ ÓÝ ÝÝ ‚ & ÿÿÿ ÝÔ S × & „ Ó ÔÓ S ÓÓ ÓÓ € ÓÝ ÝÝ ‚ & ÿÿÿ m ÝÝ ÝIl€nð ðy€a€en€lð ðesp ce€aucun€ v nement€futur€incertain€dont€lð ðarriv e€d pend€de€la€volont €dð ðunÐ × & $ Ðtiers€selon€le€contrat.Ý ƒ & ÿÿ m ¡m ݌Р0  & ÐŒÓ ÓÓ € ÓÓ S ÓÝ ÝÝ ‚ & ÿÿÿ ÝÔ S /"~ Ü!+ ÔÓ S ÓÓ ÓÓ € ÓÝ ÝÝ ‚ & ÿÿÿÂn ÝÝ ÝJe€suis€ galement€dð ðavis€que€la€Cour€dð ðappel€de€lð ðOntario€a€commis€une€erreur€en€se€fondantÐ /"~ ( Ðsur€lð ðarr t€de€cette€Cour€ò òGeorge€Wimpey€Canada€Ltd.€c.€Focal€Properties€Ltd.Ý ‚ $ ÿÿÿ ÝÔ USFR. , Ôò òÝ Ý× ƒ ? I ×Ý ƒ ÿÿ Ýò…òÚ Ú3Ú Úó…óÝ Ý× ×Ý ‚ $ ÿÿÿ0p Ê ÝÔ FR. , US. , Ôó óÝ Ý€ó óM me€si€dansÐ ˆ#× * Ðce€cas€le€vendeur€avait€lð ðobligation€dð ðobtenir€lð ðenregistrement€de€certains€plans€de€lotissementÐ á$0!, Ðdans€un€d lai€de€cinq€ans,€lð ðapprobation€des€plans€ tait€du€ressort€dð ðun€tiers,€les€autorit sÐ :&‰". Ðmunicipales,€et€la€Cour€a€conclu€que€malgr €des€efforts€sinc res€et€soutenus,€le€vendeurÐ “'â#0 Ðnð ðavait€pu€les€faire€enregistrer.€La€pr sente€affaire€est€nettement€dð ðune€nature€diff rente€car€ilÐ ì(;%2 Ðnð ðest€aucunement€question€de€lð ðintervention€dð ðun€tiers€sur€lequel€le€vendeur€nð ðaurait€aucunÐ E*”&4 Ðcontrð= ðle.Ý ƒ & ÿÿÂn Fo ݌Рž+í'6 ÐŒÓ ÓÓ € ÓÓ S ÓÝ ÝÝ ‚ & ÿÿÿ ÝÔ S S ± ÔÓ S ÓÓ ÓÓ € ÓÝ ÝÝ ‚ & ÿÿÿés ÝÝ ÝLe€30€mars€1973,€aucune€partie€ne€fit€quoi€que€ce€soit.€La€preuve€montre€que€McCauley€ taitÐ S Ðimpatient€de€signer€lð ðacte€et€que€le€2€ou€le€3€avril€1973,€il€a€parl € €MacFarlane,€le€procureurÐ ] ¬ Ðdes€deux€parties,€qui€lui€a€dit€quð ðil€attendait€toujours€lð ðach vement€de€lð ðarpentage.€Environ€uneÐ ¶ Ðsemaine€plus€tard,€McVey€a€d cid €de€se€pr valoir€de€la€clause€relative€au€titre€pour€se€lib rerÐ ^ Ðdu€march €conclu€avec€McCauley€m me€si€jusquð ð €ce€moment„l ,€selon€la€preuve,€il€ tait€pr tÐ h · Ð €lð ðex cu„Ý ƒ & ÿÿés mt ݌РÁ ÐŒÓ ÓÓ € ÓÓ S ÓÝ ÝÝ ‚ " ÿÿÿ ÝÔ S À m ¼ ÔÓ S ÓÔ € ô \ó ò X X ˆ Ôò òÝ ÝÝ ‚ " ÿÿÿUw ÝÝ Ý[Page€171]Ý ƒ " ÿÿUw x ݌РÀ ÐŒÔ € X ˆ X ò ô \ó Ôó óÓ € S ÓÝ ÝÝ ‚ & ÿÿÿ ÝÔ S % t Ò ! ÔÓ S ÓÓ ÓÓ € ÓÝ ÝÝ ‚ & ÿÿÿ©x ÝÝ Ýter.€Par€lettre€dat e€e
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Ðet231.2(1),€on€ne€peut€v ritablement€pr tendre€que€le€contribuable€sð ðattendaitÐ Ô-@&0 Ðraisonnablement€ €ce€que€le€v rificateur€en€pr serve€la€confidentialit Ô # † X ÏK X X X Hy’Y # Ô.€€Par€cons quent,Ð l/Ø'2 Ðaucune€r gle€g n rale€nð ðemp che€les€v rificateurs€de€transmettre€ €lð ðenqu teur€desÐ ” Ðdossiers€contenant€des€renseignements€de€v rification€obtenus€valablement.€€RienÐ , ˜ Ðnð ðemp che€non€plus€Ô ‡ X Hy X X X ÏK Ôlð ðADRC€de€mener€parall lement€une€enqu te€criminelle€et€uneÐ Ä 0 Ðv rification€administrativeÔ # † X ÏK X X X Hyù[ # Ô.€€Toutefois,€si€lð ðADRC€m ne€simultan ment€une€v rificationÐ \ È Ðadministrative€et€une€enqu te€criminelle,€les€enqu teurs€ne€peuvent€utiliser€que€lesÐ ô ` Ðrenseignements€obtenus€conform ment€aux€pouvoirs€de€v rification€avant€le€d but€deÐ Œ ø Ðlð ðenqu te€criminelle.€€Ils€ne€peuvent€se€servir€de€renseignements€obtenus€conform mentÐ $  Ð €ces€pouvoirs€apr s€le€d but€de€lð ðenqu te€sur€la€responsabilit €p nale.€€Ð ¼ ( ÐÌà œ àÔ ‡ X Hy X X X ÏK ÔLa€question€de€savoir€si€un€examen€constitue€une€v rification€ou€une€enqu teÐ ì X Ðp nale€est€une€question€mixte€de€fait€et€de€droitÔ # † X ÏK X X X Hy©^ # Ô€et€elle€Ô ‡ X Hy X X X ÏK Ônð ðest€pas€ €lð ðabri€dð ðun€examen€enÐ „ ð ÐappelÔ # † X ÏK X X X Hy†_ # Ô.€Ô ‡ X Hy X X X ÏK ÔLe€dossier€en€lð ðesp ce€ne€permet€pas€de€conclure€que€la€v rificatrice€a€eu€recoursÐ ˆ Ð €des€tactiques€trompeuses€afin€dð ðobtenir€des€renseignements€du€contribuable€ou€de€sonÐ ´ Ðcomptable€au€moyen€des€ò òó ópar.231.1(1)€et231.2(1)Ô # † X ÏK X X X Hy ` # ÔÔ ‡ X Hy X X X ÏK Ô€dans€le€but€pr dominant€dð ð tablir€laÐ L ¸ Ðresponsabilit €p nale€du€contribuable€sous€le€r gime€de€lð ðart.239.Ô # † X ÏK X X X Hy^a # Ô€€Aucune€enqu te€surÐ ä P Ðla€responsabilit €p nale€du€contribuable€nð ða€d but €avant€le€4mai1994.€€Par€cons quent,Ð | è ÐÔ ‡ X Hy X X X ÏK Ôles€renseignements€que€le€juge€du€proc s€a€exclus€de€la€Ô # † X ÏK X X X Hy½b # ÔÔ ‡ X Hy X X X ÏK ÔD nonciation€en€vue€dð ðobtenirÐ !€ Ðun€mandat€de€perquisition,€au€motif€quð ðil€y€avait€eu€atteinte€aux€droits€garantis€par€laÐ ¬" " Ðò òCharteó ó,€avaient€en€fait€ t €obtenus€validementÔ # † X ÏK X X X Hy7c # ÔÔ ‡ X Hy X X X ÏK Ô€dans€lð ðexercice€des€pouvoirs€dð ðinspectionÐ D$° $ Ðet€de€demande€p remptoire€de€la€v rificatriceÔ # † X ÏK X X X HyRd # Ô.€€Les€perquisitions€ayant€ t €effectu esÐ Ü%H & Ðconform ment€ €un€mandat€valide,€les€ l ments€de€preuve€recueillis€au€cours€de€cesÐ t'à ( Ðperquisitions€devraient€ tre€admissibles€au€cours€dð
Ðthemselves€only€of€that€information€obtained€pursuant€to€the€audit€powers€prior€to€theÐ Ô-@&0 Ðcommencement€of€the€criminal€investigation.€€They€cannot€avail€themselves€ofÐ l/Ø'2 Ðinformation€obtained€pursuant€to€such€powers€subsequent€to€the€commencement€of€theÐ ” Ðinvestigation€into€penal€liability.Ð , ˜ ÐÔ CE,   US,   @L ÔÔ # † X ØÛ X X X ØÛuL # ÔÔ USCE,   ÔÌà œ àWhether€an€inquiry€is€in€furtherance€of€an€audit€or€a€penal€investigation€isÐ \ È Ða€question€of€mixed€fact€and€law€and€is€not€immune€from€appellate€review.€€The€recordÐ ô ` Ðin€this€case€does€not€support€a€finding€that€the€auditor€used€her€misleading€tactics€toÐ Œ ø Ðobtain€information€from€the€taxpayer€or€his€accountant€under€ss.231.1(1)€and231.2(1)Ð $  Ðfor€the€predominant€purpose€of€determining€the€taxpayerð ðs€penal€liability€under€s.239.€Ð ¼ ( ÐThere€was€no€investigation€into€penal€liability€prior€to€May4,1994Ô CE,   US,   æQ Ô.Ô USCE,   Ô€€Accordingly,€Ô CE,   US,   vT ÔtheÐ T À Ðmaterial€that€the€trial€judge€excluded€from€the€Information€to€Obtain€Ô_ ÔAÔ_ Ô€Ô_ ÔSearchÔ_ Ô€Ô_ ÔWarrantÔ_ ÔÐ ì X Ðowing€to€a€ò òCharteró ó€violation€was€in€fact€validly€gathered€pursuant€to€the€auditorð ðsÐ „ ð Ðinspection€and€requirement€powers.€€Since€the€searches€were€made€pursuant€to€a€validÐ ˆ Ðwarrant,€the€evidence€obtained€during€these€searches€should€be€admissible€in€a€new€trial.€Ð ´ ÐThe€usage€of€the€banking€information€obtained€by€the€investigator€pursuant€to€s.231.2(1)Ð L ¸ Ðrequirement€letters€in€early€1995,€after€the€investigation€was€underway,€violated€theÐ ä P Ðtaxpayerð ðs€s.7€rights€and€should€be€excluded.Ð | è ÐÌò òCases€Citedó óÐ ¬" " ÐÌà œ àò òReferred€to:ó ó€ò òó ó€ò òBritish€Columbia€Securities€Commission€v.€Branchó ó,€[1995]€2Ð Ü%H & ÐS.C.R.€3;€ò òR.€v.€Norway€Insulation€Inc.ó ó€(1995),€23€O.R.€(3d)€432,€affð ðg€[1995]€2€C.T.C.Ð t'à ( Ð451;€ò òR.€v.€Araujoó ó,€[2000]€2€S.C.R.€992,€2000€SCC€65;€ò òDel€Zotto€v.€Canadaó ó,€[1997]€3Ð )x!* ÐF.C.€40,€revð ðd€[1999]€1€S.C.R.€3;€ò òR.€v.€McKinlay€Transport€Ltd.ó ó,€[1990]€1€S.C.R.€627;Ð ¤* #, Ðò òThomson€Newspapers€Ltd.€v.€Canada€(Director€of€Investigation€and€Research,Ð
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Ðpouvoirs€de€contrainte€avant€et€pendant€la€rencontre€du€18d cembre,€ni€de€la€preuveÐ Ô-@&0 Ðd riv e€de€ces€ l ments.€€Lð ðappelant€ò òaó ó€droit€ €un€nouveau€proc s€dans€le€cadre€duquelÐ l/Ø'2 Ðsera€examin e€lð ðadmissibilit €des€ l ments€de€preuve€obtenus€dans€lð ðexercice€desÐ ” Ðpouvoirs€de€contrainte€avec€pour€objet€pr dominant€dð ð tablir€la€responsabilit €p nale€duÐ , ˜ Ðcontribuable,€šainsi€que€de€la€preuve€d riv e€de€ces€ l ments,€au€regard€du€par.€24(2)€deÐ Ä 0 Ðla€ò òCharteó ó.€€Le€pourvoi€est€rejet €et€lð ðordonnance€de€nouveau€proc s€est€confirm e.Ý ƒ % Ñý @ !@ ݌Р\ È ÐŒÝ ÝÌII.ò òLes€faitsó óÐ Œ ø ÐÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % ÑýÀD Ýà „ àÚ ƒ z Ú8Ú ÚÛ € z Ûà Ü àÝ Ýà œ àð ð€la€suite€dð ðune€v rification,€Revenu€Canada€a€refus €la€d duction€de€pertesÐ ¼ ( Ðagricoles€demand e€par€le€contribuable€appelant€pour€les€ann es1987€ 1989.€€UneÐ T À Ðnouvelle€cotisation€a€ t € tablie€pour€ces€ann es€au€motif€que€les€activit s€agricoles€deÐ ì X Ðlð ðappelant€constituaient€une€d marche€personnelle,€et€non€une€entreprise.€€En€1994,Ð „ ð ÐJames€Edward€Thatcher,€conseiller€technique€de€la€Section€de€la€v rification€des€dossiersÐ ˆ Ðdð ðentreprises€de€Revenu€Canada€ €Vancouver,€a€effectu €une€v rification€informatiqueÐ ´ Ðqui€a€r v l €que€lð ðappelant€avait€demand €la€d duction€des€m mes€pertes€agricoles€pourÐ L ¸ Ðles€ann es€dð ðimposition€1990€ €1993.€€En€cons quence,€M.Thatcher€a€s lectionn €cesÐ ä P Ðd clarations€de€revenu€pour€une€v rification€de€suivi€usuelle.Ý ƒ % ÑýÀD ÛD ݌Р| è ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý I Ýà „ àÚ ƒ z Ú9Ú ÚÛ € z Ûà Ü àÝ Ýà œ àEn€novembre1994,€M.Thatcher€a€inform €lð ðappelant,€qui€ tait€m decin€ Ð ¬" " ÐKitimat€(C.-B.),€quð ðil€effectuait€une€v rification€et€quð ðil€irait€le€rencontrer€au€printempsÐ D$° $ Ð1995€au€sujet€de€ses€activit s€agricoles€et€de€lð ðexercice€de€sa€profession€de€m decin.€€OnÐ Ü%H & Ða€d sign €Arvind€Pacheco€de€la€Division€de€la€v rification€et€de€lð ðex cution€de€RevenuÐ t'à ( ÐCanada€pour€travailler€avec€M.Thatcher€ €la€v rification.Ý ƒ % Ñý I ;I ݌Р)x!* ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % ÑýÙK Ýà „ àÚ ƒ z Ú10Ú ÚÛ € z Ûà Ü àÝ Ýà œ àLe€5juin1995,€MM.Pacheco€et€Thatcher€ont€rencontr €le€comptable€deÐ
Ðof€a€question€or€inquiry€the€determination€of€penal€liability?€€In€ò òJarvisó ó,€at€para.€93,€weÐ Ô-@&0 Ðheld€that€no€one€factor€is€determinative€but€that€the€trial€judge€must€assess€the€totalityÐ l/Ø'2 Ðof€the€circumstances.€€Applying€the€ò òJarvisó ó€test,€we€agree€with€Millward€J.€that€theÐ ” ÐCCRA€did€not€exercise€its€investigative€function€until€after€the€meeting€betweenÐ , ˜ ÐRevenue€Canada€officials€and€the€appellant€on€December€18,€1995.Ý ƒ % Ñý 8 8 ÝŒÐ Ä 0 ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý ; Ýà „ àÚ ƒ z Ú7Ú ÚÛ € z Ûà Ü àÝ Ýà œ àOnce€the€CCRA€began€to€exercise€its€investigative€function,€the€partiesÐ ô ` Ðwere€put€in€an€adversarial€relationship.€€The€appellant€is€not€entitled€to€immunity€fromÐ Œ ø Ðevidence€obtained€pursuant€to€the€requirement€power€prior€to€and€during€the€DecemberÐ $  Ð18€meeting,€or€evidence€derived€therefrom.€€However,€the€appellant€ò òisó ó€entitled€to€a€newÐ ¼ ( Ðtrial€in€which€the€court€will€consider€the€admissibility€of€evidence€obtained€under€theÐ T À Ðrequirement€power€for€the€predominant€purpose€of€determining€penal€liability,€andÐ ì X Ðevidence€derived€therefrom,€in€accordance€with€s.€24(2)€of€the€ò òCanadian€Charter€ofÐ „ ð ÐRights€and€Freedomsó ó.€€The€appeal€is€dismissed€and€the€order€for€a€new€trial€isÐ ˆ Ðconfirmed.Ý ƒ % Ñý ; 7; ݌Р´ ÐŒÝ ÝÌII.€€ò òFactsó óÐ ä P ÐÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý[? Ýà „ àÚ ƒ z Ú8Ú ÚÛ € z Ûà Ü àÝ Ýà œ àFollowing€an€audit,€Revenue€Canada€disallowed€the€appellant€taxpayerð ðsÐ !€ Ðclaimed€farm€losses€for€the€years€1987€through€1989.€€The€appellantð ðs€taxes€for€thoseÐ ¬" " Ðyears€were€reassessed€on€the€basis€that€his€farming€operations€were€a€personalÐ D$° $ Ðendeavour,€not€a€business.€€In€1994,€James€Edward€Thatcher,€a€technical€advisor€withÐ Ü%H & Ðthe€Business€Audit€Section€of€Revenue€Canada€in€Vancouver,€conducted€a€computerÐ t'à ( Ðcheck€which€revealed€that€the€appellant€claimed€the€same€farming€losses€for€theÐ )x!* Ðtaxation€years€1990€through€1993.€€As€a€result,€Thatcher€selected€those€returns€for€aÐ ¤* #, Ðroutine€follow„up€audit.Ý ƒ % Ñý[? v? ÝŒÐ
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ÐÌò òSa€Majest €la€Reineó óà€ z z ? Ð àò òIntim eó óˆÐ l  ÐÌetÐ œ À ÐÌò òÓ ÓLe€procureur€g n ral€de€lð ðOntario,Ð Ì ð Ðle€procureur€g n ral€du€Qu bec€etÐ ˜ ¼ Ðla€Criminal€Lawyersð ð€Association€(Ontario)ó óà€ ê ê : Ð àò òIntervenantsó óˆÐ d ˆ ÐÓ Ý ÓÌò òR pertori :R.€ò òcó ó.€Lingó óÐ È ì ÐÌò òR f rence€neutre:€2002€CSC€74.ó óÐ ø ÐÌNò òoó ó€du€greffe:28315.Ð ( L ! ÐÌ2002:€13juin;€2002:€21novembre.Ð X#| % ÐÌÓ ÓPr sents:Le€juge€en€chef€McLachlin€et€les€juges€Lð ðHeureux-Dub ,€Ô_ ÔGonthierÔ_ Ô,€Iacobucci,Ð ˆ&¬ ) ÐMajor,€Ô_ ÔBastaracheÔ_ Ô,€Ô_ ÔBinnieÔ_ Ô,€Ô_ ÔArbourÔ_ Ô€et€Ô_ ÔLeBelÔ_ Ô.Ó ÓÐ T'x!* ÐÌen€appel€de€la€cour€dð ðappel€de€la€colombie-britanniqueÐ „*¨$. ÐÌò òà œ àImpð= ðt€sur€le€revenu€ð" ð€Application€et€ex cution€ð" ð€V rifications€et€enqu tesÐ ´-Ø'2 Ðð" ð€Peut-on€faire€une€distinction€entre€une€v rification€et€une€enqu te€sous€le€r gime€deÐ L/p)4 ù ÐÔ_ Ôla€Loi€de€lð ðimpð= ðt€sur€le€revenu?€ð" ð€Le€cas€ ch ant,€dans€quelles€circonstances€lð ðexamenÐ ” Ðeffectu €par€un€agent€du€fisc€constitue-t-il€une€enqu te€p nale?€ð" ð€La€preuve€obtenueÐ , ˜ Ðdans€le€cadre€dð ðune€v rification€conform ment€aux€art.231.1(1)€et231.2(1)€de€la€Loi€deÐ Ä 0 Ðlð ðimpð= ðt€sur€le€revenu€peut-elle€ tre€utilis e€pour€les€besoins€dð ðune€enqu te€ou€dð ðuneÐ \ È Ðpoursuite€relative€ €des€infractions€pr vues€par€lð ðart.239(1)€de€la€Loi,€sans€quð ðil€soitÐ ô ` Ðport €atteinte€aux€droits€que€la€Charte€garantit€au€contribuable?€ð" ð€Charte€canadienneÐ Œ ø Ðdes€droits€et€libert s,€art.7,€8€ð" ð€Loi€de€lð ðimpð= ðt€sur€le€revenu,€L.R.C.€1985,€ch.1Ð $  Ð(5ò òeó ósuppl.),€art.231.1,231.2.€ó ó€Ð ¼ ( ÐÌò òà œ àDroit€constitutionnel€ð" ð€Charte€des€droits€ð" ð€Exclusion€de€la€preuve€ð" ðÐ ì X ÐFraude€fiscale€ð" ð€Transfert€ €lð ðenqu teur€de€d clarations€et€documents€obtenus€dans€leÐ „ ð Ðcadre€dð ðun€examen€effectu €par€les€v rificateurs€fiscaux€conform ment€aux€art.231.1(1)Ð ˆ Ðet231.2(1)€de€la€Loi€de€lð ðimpð= ðt€sur€le€revenu€ð" ð€Obtention€de€nouveaux€renseignementsÐ ´ Ðpar€lð ðenqu teur€au€moyen€de€demandes€p remptoires€adress es€ €diff rentes€banques€ð" ðÐ L ¸ ÐContribuable€accus €de€fraude€fiscale€ð" ð€La€preuve€d favorable€au€contribuable€a-t-elleÐ ä P Ð t €obtenue€en€contravention€des€droits€que€lui€garantit€la€Charte€canadienne€des€droitsÐ | è Ðet€libert s?€ð" ð€Le€cas€ ch ant,€cette€preuve€doit-elle€ tre€ cart e?€ð" ð€Charte€canadienneÐ !€ Ðdes€droits€et€libert s,€art.24(2).ó óÐ ¬" " ÐÌà œ àRevenu€Canada€a€proc d € €une€v rification€concernant€la€d
ÐÌò òHer€Majesty€The€Queenó óà€ Ð àò òRespondentó óˆÐ l  ÐÌandÐ œ À ÐÌò òÓ ÓThe€Attorney€General€for€Ontario,Ð Ì ð Ðthe€Attorney€General€of€Quebec€andÐ ˜ ¼ Ðthe€Criminal€Lawyersð ð€Association€(Ontario)ó óà€ . . ; Ð àò òIntervenersó óˆÐ d ˆ ÐÓ ¨ ÓÌò òIndexed€as:R.€ò òvó ó.€Lingó óÐ È ì ÐÌò òNeutral€citation:2002€SCC74.ó óÐ ø ÐÌFile€No.:28315.Ð ( L ! ÐÌ2002:June13;2002:€November21.Ð X#| % ÐÌÓ ÓPresent:Ô_ ÔMcLachlinÔ_ Ô€Ô_ ÔC.J.Ô_ Ô€and€Ô_ ÔLð ðHeureuxÔ_ Ô-Ô_ ÔDub Ô_ Ô,€Ô_ ÔGonthierÔ_ Ô,€Ô_ ÔIacobucciÔ_ Ô,€Major,Ð ˆ&¬ ) ÐÔ_ ÔBastaracheÔ_ Ô,€Ô_ ÔBinnieÔ_ Ô,€Arbour€and€Ô_ ÔLeBelÔ_ Ô€JJ.Ó ÓÐ T'x!* ÐÌon€appeal€from€the€court€of€appeal€for€Ô_ ÔbritishÔ_ Ô€Ô_ ÔcolumbiaÔ_ ÔÐ „*¨$. ÐÌÔ ‡ X ÀË X X X ÀË ÔÔ USCE,   Ôà œ àò òIncome€tax€ð" ð€Administration€and€enforcement€ð" ð€Audits€and€investigationsÐ ´-Ø'2 Ðð" ð€Ô CE,   US,   ÔÔ USCE,   ÔÔ # † X ÀË X X X ÀËë # ÔÔ ‡ X ÀË X X X ÀË ÔWhether€distinction€can€be€drawn€between€audit€and€investigation€under€IncomeÐ L/p)4 ù ÐÔ_ ÔTax€ActÔ CE,   US,   ¬ ÔÔ USCE,   Ô€ð" ð€If€so,€circumstances€in€which€tax€officialð ðs€inquiry€constitutes€penalÐ ” Ðinvestigation€ð" ðÔ CE,   US,   — ÔÔ USCE,   Ô€Ô # † X ÀË X X X ÀËá # ÔÔ ‡ X ÀË X X X ÀË ÔÔ CE,   US,   9 ÔÔ USCE,   ÔWhether€evidence€obtained€during€audit€pursuant€to€ss.231.1(1)Ð , ˜ Ðand231.2(1)€of€Income€Tax€Act€can€be€used€to€further€investigation€or€prosecution€of€Ð Ä 0 Ðoffences€under€s.239(1)€of€the€Act€without€violating€taxpayerð ðs€Charter€rights€ð" ðÐ \ È ÐCanadian€Charter€of€Rights€and€Freedoms,€ss.7,8€ð" ð€Income€Tax€Act,€R.S.C.1985,Ð ô ` Ðc.€1€(5thSupp.),€ss.231.1,€231.2.ó ó€ò òó óÐ Œ ø ÐÔ CE,   US,   ¨ ÔÔ # † X ÀË X X X ÀËo # ÔÌò òÔ USCE,   Ôà œ àConstitutional€law€ð" ð€Charter€of€Rights€ð" ð€Exclusion€of€evidence€ð" ð€TaxÐ ¼ ( Ðevasion€ð" ð€Statements€and€documents€obtained€during€inquiry€by€tax€auditorsÔ CE,   US,   Ð ÔÔ USCE,   ԀРT À Ðpursuant€to€ss.231.1(1)€and231.2(1)€of€Income€Tax€Act€transferred€to€investigator€ð" ðÐ ì X ÐInvestigator€obtaining€further€information€with€requirement€letters€to€Ô CE,   US,   · ÔÔ USCE,   Ôvarious€banksÐ „ ð Ðð" ð€Taxpayer€charged€with€tax€evasion€ð" ð€Whether€evidence€against€taxpayer€obtainedÐ ˆ Ðin€violation€of€his€rights€under€Canadian€Charter€of€Rights€and€Freedoms€ð" ð€If€so,Ð ´ Ðwhether€evidence€should€be€excluded€ð" ð€Canadian€Charter€of€Rights€and€Freedoms,Ð L ¸ Ðs.24(2).Ô CE,   US,   ­ ÔÔ USCE,   ÔÔ ‡ X ÀË X X X ÀË Ôó óÐ ä P ÐÔ CE,   US,   > ÔÔ # † X ÀË X X X ÀËP # Ôò òó óÌà œ àRevenue€Canada€au
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Ðfins€dð ðanalyse€fond e€sur€la€ò òCharteó ó.€€Deuxi mement,€nous€examinerons€les€dispositionsÐ Ô-@&0 Ðen€cause€de€la€ò òCharteó ó€et€la€fa on€dont€elles€sont€appliqu es.€€Troisi mement,€nousÐ l/Ø'2 Ðd terminerons€sð ðil€existe€une€distinction€entre€une€v rification€et€une€enqu te€sous€leÐ ” Ðr gime€de€la€LIR€et€si€les€par.231.1(1)€et€231.2(1)€peuvent€ tre€employ s€pour€lesÐ , ˜ Ðbesoins€dð ðune€enqu te€sur€une€infraction€vis e€par€lð ðart.239.€€Apr s€avoir€r pondu€ €cetteÐ Ä 0 Ðquestion,€nous€formulerons€un€crit re€visant€ € tablir€dans€quelles€circonstancesÐ \ È Ðlð ðexamen€a€pour€objet€pr dominant€dð ð tablir€la€responsabilit €p nale€du€contribuable.€Ð ô ` ÐEnfin,€nous€examinerons€les€cons quences,€au€regard€ €la€ò òCharteó ó,€de€la€transformationÐ Œ ø Ðdð ðune€v rification€en€enqu te€criminelle.€Ý ƒ % ÑýX± s± ݌Р$  ÐŒÝ ÝÌA.ò òVue€dð ðensemble€du€contexte€l gislatif€ó óÐ T À ÐÌà0 « à(1)à0 « Ð « Ð àò òLa€ò òLoi€de€lð ðimpð= ðt€sur€le€revenuó óó óÐ „ ð Ð Ð ÐÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % ÑýÅ· Ýà  àÚ ƒ z Ú47Ú ÚÛ € z / Ûà ç àÝ Ýà « àNotre€Cour€sð ðest€prononc e€abondamment€sur€le€r gime€l gislatif€ tabli€parÐ ´ Ðla€LIR.€€Bien€quð ðil€ne€soit€pas€n cessaire€dans€le€pr sent€pourvoi€de€proc der€ €unÐ L ¸ Ðexamen€d taill €de€la€jurisprudence€touchant€laLIR,€nous€commencerons€notre€analyseÐ ä P Ðpar€un€bref€examen€de€certains€aspects€importants€du€r gime€fiscal€canadien€et€de€sonÐ | è Ðprocessus€dð ðapplication€afin€de€situer€les€dispositions€l gislatives€en€cause€dans€leur€justeÐ !€ Ðcontexte.€€Ý ƒ % ÑýÅ· ෠݌Р¬" " ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý¯º Ýà  àÚ ƒ z Ú48Ú ÚÛ € z 0 Ûà ç àÝ Ýà « àLes€gouvernements€ont€indiscutablement€besoin€de€revenus€pour€financerÐ Ü%H & Ðleurs€activit s€et€la€mise€en€ð§ ðuvre€des€programmes€sociaux.€€ð ð€lð ðheure€actuelle,€laÐ t'à ( Ðperception€de€lð ðimpð= ðt€f d ral€sur€le€revenu€ð" ð€€mesure€ tablie€initialement€ €cet€ chelonÐ )x!* Ðau€cours€de€la€Premi re€Guerre€mondiale€par€la€ò òLoi€taxant€les€Profits€dð ðaffaires€pour€laÐ ¤* #, Ðguerre,€1916ó ó,€S.C.€1916,€ch.€11,€et€par€la€ò òLoi€de€lð ðImpð= ðt€de€Guerre€sur€le€Revenu,€1917ó ó,Ð
Ðdocuments€and€records€were€not€ð ðderivative€evidenceð ð,€and€were€admissible.€€Berger€J.A.Ð Ô-@&0 Ðalso€upheld€the€warrant€on€amplification€and€found€no€s.€8€breach.€€He€declined€to€findÐ l/Ø'2 Ðthat€the€s.€7€breach€was€so€egregious€as€to€warrant€excluding€the€evidence€obtained€byÐ ” Ðthe€searches€under€s.€24(2)€of€the€ò òCharteró ó.Ý ƒ % ÑýýY Z ݌Р, ˜ ÐŒÝ ÝÌÓ B Ü , ‚X ž œ ø Ü 8 ô ÿÿ Ü , ‚X œ ø Ü 8 ¼ B ÓIV.à ž àò òIssuesó óÐ \ È ÐÌÓ B Ü , ‚X œ ø Ü 8 ô ÿÿ Ü , ‚X ž œ ø Ü 8 ¼ B ÓÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý7^ Ýà „ àÚ ƒ z Ú44Ú ÚÛ € z , Ûà Ü àÝ Ýà œ àThis€appeal€raises€the€following€specific€issues:Ý ƒ % Ñý7^ R^ ݌РŒ ø ÐŒÝ ÝÌÔ_ ÔÔ_ ÔÝ " ‚ > 3£ " ÝÝ ÝÔ_ ÔÔ_ ÔÝ ‚ > 3£R_ ÝÔ2 # ÔÚ Ú1Ú Ú.Ô3 Ôà0 œ àÝ ÝDid€the€Court€of€Appeal€of€Alberta€err€in€ruling€the€April€11,€1994€oralÐ ¼ ( Ðstatements€inadmissible?Ý ƒ > 3£R_ Ÿ_ ݌РT À œ Ð œ Ð ÐŒÝ ÝÌÝ " ‚ > 3£ " ÝÝ ÝÝ ‚ > 3£±` ÝÔ2 # ÔÚ Ú2Ú Ú.Ô3 Ôà0 œ àÝ ÝDid€the€Court€of€Appeal€of€Alberta€err€in€admitting€the€documents€given€toÐ „ ð Ðthe€auditors€on€April€11,€1994?Ý ƒ > 3£±` Þ` ݌Рˆ œ Ð œ Ð ÐŒÝ ÝÌÝ " ‚ > 3£ " ÝÝ ÝÝ ‚ > 3£ùa ÝÔ2 # ÔÚ Ú3Ú Ú.Ô3 Ôà0 œ àÝ ÝDid€the€Court€of€Appeal€of€Alberta€err€in€finding€that€amplification€savedÐ L ¸ Ðthe€search€warrant?Ý ƒ > 3£ùa &b ݌Рä P œ Ð œ Ð ÐŒÝ ÝÌÝ " ‚ > 3£ " ÝÝ ÝÝ ‚ > 3£5c ÝÔ2 # ÔÚ Ú4Ú Ú.Ô3 Ôà0 œ àÝ ÝShould€the€banking€records€obtained€under€s.€231.2€of€the€ITA€be€Ô_ Ôexcluded?Ô_ ÔÝ ƒ > 3£5c bc ݌Р!€ œ Ð œ Ð ÐŒÝ ÝÌThe€respondent€concedes€the€third€issue,€in€light€of€ò òR.€v.€Araujoó ó,€[2000]€2€S.C.R.€992,Ð D$° $ Ð2000€SCC€65.€€And€in€our€analysis,€we€have€melded€the€others€for€the€purposes€ofÐ Ü%H & Ðdiscussion.Ð t'à ( ÐÌÓ B Ü , ‚X ž œ ø Ü 8 ô ÿÿ Ü , ‚X œ ø Ü 8 ¼ B ÓV.à ž àò òAnalysisó óÐ ¤* #, ÐÌÓ B Ü , ‚X œ ø Ü 8 ô ÿÿ Ü , ‚X ž œ ø Ü 8 ¼ B ÓÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý f Ýà „ àÚ ƒ z Ú45Ú ÚÛ € z - Ûà Ü àÝ Ýà œ àThe€determination€of€this€appeal€will€turn€on€the€overarching€questions€setÐ Ô-@&0 Ðout€in€the€first€paragraph€of€these€reasons.€€Is€there€an€audit/investigation€distinctionÐ l/Ø'2 Ðunder€the€ITA?€€Where€is€the€line€between€the€two€functions€drawn?€€To€what€extent€doÐ ” Ðtaxpayers€under€investigation€for€ITA€offences€benefit€from€the€principle€against€self„Ð , ˜ Ðincrimination€under€s.€7€of€the€ò òCharteró ó?€€Is€a€s.€8€violation€made€out€where€documentsÐ Ä 0 Ðare€obtained€under€colour€of€the€ITAð ðs€ð ðaudit€powersð ð€after€a€prosecutorial€investigationÐ \ È Ðhas€commenced?Ý ƒ % Ñý f 2f ݌Рô ` ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý{i Ýà „ àÚ ƒ z Ú46Ú ÚÛ € z . Ûà Ü àÝ Ýà œ àBy€way€of€introdu
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Ðperson€in€respect€of€the€offence;Ó ÓÐ )x!* ø Ð ø Ð ÐÌÓ Ü , ‚X « ø Ü 8 ô Ü , ‚X « ø Ü 8 ¼ ÓÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 ÑýÔu Ýà „ àÚ ƒ z Ú19Ú ÚÛ € z Ûà Ü àÝ Ýà « àDans€lð ðarr t€ò òWigglesworthó ó,€pr cit ,€p.€554,€la€juge€Wilson,€ crivant€au€nomÐ 8,¨$. Ðdes€juges€majoritaires,€a€interpr t €la€notion€dð ðð ð€inculp €ð ð€de€fa on€ €en€limiterÐ Ð-@&0 Ðlð ðapplication€aux€ð ð€infractions€publiques€comportant€des€sanctions€punitives,€c.- -d.€desÐ h/Ø'2 Ðinfractions€criminelles,€quasi€criminelles€et€de€nature€r glementaire€ð ð.€€Elle€a€€pr cis Ð  Ðquð ðune€affaire€rel ve€de€lð ðart.€11€de€la€ò òCharte€ó ólorsque,€premi rement,€de€par€sa€natureÐ ( ˜ Ðm me,€il€sð ðagit€dð ðune€proc dure€criminelle€ou,€deuxi mement,€une€d claration€deÐ À 0 Ðculpabilit €relativement€ €lð ðinfraction€est€susceptible€dð ðentrað3 ðner€une€v ritableÐ X È Ðcons quence€p nale€(ò òWigglesworthó ó,€p.€559).€Ý ƒ 0 ÑýÔu ïu ݌Рð ` ÐŒÝ ÝÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 ÑýÞy Ýà „ àÚ ƒ z Ú20Ú ÚÛ € z Ûà Ü àÝ Ýà « àIl€y€a€donc€lieu€dð ðexaminer,€en€fonction€de€ces€deux€crit res,€lð ðart.€124€de€laÐ  Ðò òLDó ó.€Ý ƒ 0 ÑýÞy ùy ݌Р¸ ( ÐŒÝ ÝÌà « à(1)€à ø àò òLð ðarticle€124€de€la€ò òLDó ó€prescrit„il€une€proc dure€de€nature€p nale?ó óÐ è X ÐÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 ÑýŸ{ Ýà „ àÚ ƒ z Ú21Ú ÚÛ € z Ûà Ü àÝ Ýà « àLorsquð ðune€affaire€est€de€nature€publique€et€vise€ €promouvoir€lð ðordre€et€leÐ ˆ Ðbien„ tre€publics€dans€une€sph re€dð ðactivit €publique,€alors,€de€par€sa€nature€m me,€elleÐ ° Ðrel ve€de€lð ðart.€11€de€la€ò òCharteó ó.€€Manifestement,€il€en€est€ainsi€des€poursuites€f d ralesÐ H ¸ Ðr gies€par€le€ò òCode€crimineló ó,€L.R.C.€1985,€ch.€C-46,€et€de€celles€pour€les€infractions€quasiÐ à P Ðcriminelles€cr es€par€les€lois€provinciales.€€Ý ƒ 0 ÑýŸ{ º{ ݌Рx è ÐŒÝ ÝÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 Ñý^~ Ýà „ àÚ ƒ z Ú22Ú ÚÛ € z Ûà Ü àÝ Ýà « àPar€contre,€les€proc dures€de€nature€administrative€ð" ð€priv es,€internes€ouÐ ¨" " Ðdisciplinaires€ð" ð€engag es€pour€prot ger€le€public€conform ment€ €la€politique€g n raleÐ @$° $ Ðdð ðune€loi€ne€sont€pas€de€nature€p nale€(ò òWigglesworthó ó,€pr cit ,€p.€560).€€Ý ƒ 0 Ñý^~ y~ ݌РØ%H & ÐŒÝ ÝÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 ÑýJ€ Ýà „ àÚ ƒ z Ú23Ú ÚÛ € z Ûà Ü àÝ Ýà « àIl€convient€donc€de€distinguer,€dð ðune€part,€les€proc dures€p nales€et,€dð ðautreÐ )x!* Ðpart,€les€proc dures€administratives.€Seules€les€proc dures€p nales€entrað3 ðnentÐ  * #, Ðlð ðapplication€de€lð ðart.€11€de€la€ò òCharteó ó.Ý ƒ 0 ÑýJ€ e€ ݌Р8,¨$. Ðâ âŒÝ ÝÐ Ð-@&0 ÐÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 Ñý5‚ Ýà „ àÚ ƒ z Ú24Ú ÚÛ € z Ûà Ü àÝ Ýà « àPour€d terminer€la€
Ðpoursuite€intent e€contre€lui€pour€lð ðinfraction€quð ðon€lui€reproche;€Ó Ío ÓÐ )x!* ø Ð ø Ð ÐÌÓ @ Ü , ‚X ø Ü 8 ¼ Ü , ‚X « ø Ü 8 ¼ ˆn @ ÓÓ Ü , ‚X œ ø Ü 8 ô Ü , ‚X ø Ü 8 ¼ ÓÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 ÑýTs Ýà „ àÚ ƒ z Ú19Ú ÚÛ € z Ûà Ü àÝ Ýà œ àIn€ò òWigglesworthó ó,€ò òsupraó ó,€at€p.554,€WilsonJ.,€writing€for€the€majority,Ð 8,¨$. Ðinterpreted€the€expression€ð ðperson€charged€with€an€offenceð ð€to€limit€its€application€toÐ Ð-@&0 Ðð ðpublic€offences€involving€punitive€sanctions,€i.e.,€criminal,€quasi„criminal€andÐ h/Ø'2 Ðregulatory€offencesð ð.€€She€stated€that€a€matter€falls€within€s.11€of€the€ò òCharteró ó€ò òó ówhere,Ð  Ðfirst,€by€its€very€nature€it€is€a€criminal€proceeding€or,€second,€a€conviction€in€respect€ofÐ ( ˜ Ðthe€offence€may€lead€to€a€true€penal€consequence€(ò òWigglesworthó ó,€at€p.559).€Ý ƒ 0 ÑýTs os ݌РÀ 0 ÐŒÝ ÝÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 Ñý v Ýà „ àÚ ƒ z Ú20Ú ÚÛ € z Ûà Ü àÝ Ýà œ àSection124€of€the€ò òCAó ó€must€therefore€be€considered€in€light€of€these€twoÐ ð ` Ðtests.Ý ƒ 0 Ñý v »v ݌Рˆ ø ÐŒÝ ÝÌà œ à(1)à ø àò òDoes€Section124€of€the€ò òCAó ó€Provide€for€a€Penal€Proceeding?ó óÐ ¸ ( ÐÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 ÑýJx Ýà „ àÚ ƒ z Ú21Ú ÚÛ € z Ûà Ü àÝ Ýà œ àWhen€a€matter€is€of€a€public€nature,€intended€to€promote€public€order€andÐ è X Ðwelfare€within€a€public€sphere€of€activity,€it€falls,€by€its€very€nature,€within€s.11€of€theÐ € ð Ðò òCharteró ó.€€This€is€clearly€true€of€federal€prosecutions€under€the€ò òCriminal€Codeó ó,€R.S.C.Ð ˆ Ð1985,€c.C-46,€and€of€prosecutions€of€quasi„criminal€offences€under€provincialÐ ° Ðlegislation.Ý ƒ 0 ÑýJx ex ݌РH ¸ ÐŒÝ ÝÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 ÑýÊz Ýà „ àÚ ƒ z Ú22Ú ÚÛ € z Ûà Ü àÝ Ýà œ àBy€contrast,€proceedings€of€an€administrative€ð" ð€private,€internal€orÐ x è Ðdisciplinary€ð" ð€nature€instituted€for€the€protection€of€the€public€in€accordance€with€theÐ !€ Ðpolicy€of€a€statute€are€not€penal€in€nature€(ò òWigglesworthó ó,€ò òsupraó ó,€at€p.560).Ý ƒ 0 ÑýÊz åz ݌Р¨" " ÐŒÝ ÝÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 Ñý¹| Ýà „ àÚ ƒ z Ú23Ú ÚÛ € z Ûà Ü àÝ Ýà œ àA€distinction€must€therefore€be€drawn€between€penal€proceedings€on€the€oneÐ Ø%H & Ðhand€and€administrative€proceedings€on€the€other.€€Only€penal€proceedings€attract€theÐ p'à ( Ðapplication€of€s.11€of€the€ò òCharteró ó.Ý ƒ 0 Ñý¹| Ô| ݌Р)x!* ÐŒÝ ÝÌÝ ‚ 0 Ñýÿ ÝÝ ÝÝ ‚ 0 Ñýv~ Ýà „ àÚ ƒ z Ú24Ú ÚÛ € z Ûà Ü àÝ Ýà œ àTo€determine€the€nature€of€the€proceeding,€the€case€law€must€be€reviewed€inÐ 8,¨$. Ðlight€of€the€following€criteria:€€(1)€the€objectives€of€the€ò òCAó ó€and€of€s.124€thereof;€(2)€theÐ Ð-@
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Ðdans€lesquelles€un€examen€constitue€une€enqu te€criminelle€en€expliquant€que€ce€sontÐ Ô-@&0 Ðcelles€qui€cr ent€une€relation€de€nature€contradictoire€entre€le€particulier€et€lð ð tat.€€NousÐ l/Ø'2 Ðutiliserons€cette€expression€dans€le€m me€contexte€en€lð ðesp ce.€€Lð ðarr t€ò òJarvisó ó€ tablit€queÐ ” Ðce€type€de€relation€prend€naissance€lorsquð ðun€examen€a€pour€objet€pr dominant€dð ð tablirÐ , ˜ Ðla€responsabilit €p nale€dð ðun€contribuable€sous€le€r gime€de€lð ðart.239€de€la€ò òLoi€deÐ Ä 0 Ðlð ðimpð= ðt€sur€le€revenuó ó,€L.R.C.€1985,€ch.€1€(5ò òeó ó€suppl.)€(la€ð ðLoið ð).Ý ƒ % ÑýU' p' ݌Р\ È ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý_- Ýà „ àÚ ƒ z Ú2Ú ÚÛ € z Ûà Ü àÝ Ýà œ àLorsquð ðil€proc de€ €une€v rification,€le€v rificateur€peut€se€servir€desÐ Œ ø Ðpouvoirs€de€contrainte€pr vus€aux€par.231.1(1)€et€231.2(1)€de€la€Loi.€€Ces€dispositionsÐ $  Ðconf rent€au€v rificateur€les€pouvoirs€suivants:€a)p n trer€dans€le€lieu€o €est€exploit eÐ ¼ ( Ðlð ðentreprise€du€contribuable€ou€dans€celui€o €les€registres€sont€tenus;€b)€requ rir€leÐ T À Ðcontribuable€et€les€tiers€de€r pondre€aux€questions€qui€leur€sont€pos es;€et€c)exiger€duÐ ì X Ðcontribuable€et€des€tiers€quð ðils€fournissent€des€renseignements€et€produisent€desÐ „ ð Ðdocuments€sur€demande.Ý ƒ % Ñý_- z- ݌Рˆ ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % ÑýÀ0 Ýà „ àÚ ƒ z Ú3Ú ÚÛ € z Ûà Ü àÝ Ýà œ àSi€la€v rification€r v le€que€le€contribuable€a€produit€une€d claration€deÐ L ¸ Ðrevenu€inexacte,€une€nouvelle€cotisation€peut€ tre€ tablie€ €son€ gard€et€des€amendesÐ ä P Ðadministratives€peuvent€lui€ tre€impos es.€€En€vertu€du€par.239(1)€de€la€Loi,€leÐ | è Ðcontribuable€qui€a€volontairement€fait€des€d clarations€ou€des€inscriptions€fausses€ouÐ !€ Ðtrompeuses€ou€tent €dð ð luder€le€paiement€dð ðun€impð= ðt€peut€ tre€reconnu€coupable€dð ðuneÐ ¬" " Ðinfraction€punissable€dð ðune€amende€et€dð ðun€emprisonnement€maximal€de€cinq€ans.Ý ƒ % ÑýÀ0 Û0 ݌РD$° $ ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñýì3 Ýà „ àÚ ƒ z Ú4Ú ÚÛ € z Ûà Ü àÝ Ýà œ àLa€question€en€lð ðesp ce,€tout€comme€dans€lð ðaffaire€€ò òJarvisó ó,€est€de€savoir€dansÐ t'à ( Ðquelles€circonstances,€le€cas€ ch ant,€des€ l ments€de€preuve€obtenus€conform ment€auxÐ )x!* Ðpouvoirs€de€contrainte€dð ðun€v rificateur€peuvent€ tre€utilis s€aux€fins€dð ðune€enqu te€ouÐ ¤* #, Ðdð ðune€poursuite€relative€ €une€infraction€pr vue€au€par.239(1)€sans€quð ðil€y€ait€violationÐ
Ðâ âÐ Ô-@&0 Ðà œ àò òScottK.Fentonó ó,€for€the€intervener€the€Criminal€Lawyersð ð€AssociationÐ ” Ðâ â(Ontario).Ð , ˜ ÐÌà œ àThe€judgment€of€the€Court€was€delivered€byÐ \ È Ðò òó óÌà œ àò òIacobucci€and€Major€JJ.ó ó€ð" ðÐ Œ ø ÐÌI.€€ò òIntroductionó óÐ ¼ ( ÐÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñýñ& Ýà „ àÚ ƒ z Ú1Ú ÚÛ € z Ûà Ü àÝ Ýà œ àThis€appeal€is€determined€by€the€principles€set€out€in€ò òR.€v.€Jarvisó ó,€[2002]Ð ì X Ð3€S.C.R.€757,€2002€SCC€73,ò ò€ó óan€appeal€heard€concurrently.€€It€raises€a€similar€question,Ð „ ð Ðnamely,€in€what€circumstances€an€inquiry€by€an€official€of€the€Canada€Customs€andÐ ˆ ÐRevenue€Agency€(ð ðCCRAð ð),€formerly€Revenue€Canada,€constitutes€an€investigationÐ ´ Ðthat€implicates€the€ò òCharteró ó€rights€of€the€taxpayer.€€In€ò òJarvisó ó,€we€describe€theÐ L ¸ Ðcircumstances€in€which€an€inquiry€constitutes€a€criminal€investigation€as€those€thatÐ ä P Ðengage€the€adversarial€relationship€between€the€individual€and€the€state,€and€we€willÐ | è Ðuse€that€phrase€in€the€same€context€here.€€ò òJarvisó ó€establishes€that€this€relationship€isÐ !€ Ðengaged€where€the€predominant€purpose€of€an€inquiry€is€the€determination€of€aÐ ¬" " Ðtaxpayerð ðs€penal€liability€under€s.€239€of€the€ò òIncome€Tax€Actó ó,€R.C.S.€1985,€c.€1€(5thÐ D$° $ ÐSupp.)€(the€ð ðActð ð).Ý ƒ % Ñýñ& ' ݌РÜ%H & ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý , Ýà „ àÚ ƒ z Ú2Ú ÚÛ € z Ûà Ü àÝ Ýà œ àIn€performing€an€audit,€the€auditor€may€use€the€requirement€powers,Ð )x!* Ðpursuant€to€ss.€231.1(1)€and€231.2(1)€of€the€ò òó óAct.€€These€sections€give€the€auditor€theÐ ¤* #, Ðpower€to:€€(a)€enter€a€taxpayerð ðs€place€of€business€or€place€of€record€keeping;€(b)Ð
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ÐAppliquant€le€crit re€de€lð ðð ðobjetpr dominantð ð€formul €dans€lð ðarr t€ò òBritishColumbiaÐ Ô-@&0 ÐSecurities€Commission€c.€Branchó ó,€[1995]€2€R.C.S.€3,€le€juge€a€conclu,€aupar.50,€quð ðauÐ l/Ø'2 Ðcours€de€la€rencontre€du€11avril,€Mò òmeó óGoy-Edwards€[ò òtraductionó ó]€ð ðcherchait€ €obtenirÐ ” Ðla€confirmation€de€ce€qui,€selon€elle,€constituait€un€grave€manque€ €d clarer€relativementÐ , ˜ Ðauquel€les€Enqu tes€sp ciales€devraient€engager€des€poursuitesð ð.€€De€lð ðavis€du€juge,Ð Ä 0 ÐMò òmeó óGoy-Edwards€proc dait€alors€ €une€enqu te€et€non€ €une€simple€v rification.€€€Ý ƒ % Ñýƒƒ žƒ ݌Р\ È ÐŒÝ ÝÌÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % ÑýA‡ Ýà  àÚ ƒ z Ú39Ú ÚÛ € z ' Ûà ç àÝ Ýà « àÔ ‡ X Hy X X X ÏK ÔAppliquant€la€d cision€ò òR.€c.€Norway€Insulation€Inc.ó ó€(1995),€23O.R.€(3d)€432Ð Œ ø Ð(Div.g n.),€le€jugeFradsham€a€affirm €que€lð ðart.8€de€la€ò òCharteó ó€emp che€lð ðexercice€desÐ $  Ðpouvoirs€pr vus€au€par.231.1(1)€pour€effectuer€une€enqu te€par€opposition€ €uneÐ ¼ ( Ðv rification.€€Lorsque€se€d roule€une€enqu te€relativement€ €des€infractions€pr vues€ Ð T À Ðlð ðart.239,€le€contribuable€vis €peut€exercer€son€droit€de€garder€le€silence.€€En€lð ðesp ce,Ð ì X Ðon€avait€dit€ €lð ðappelant€que€lð ðon€proc dait€ €une€v rification€et€le€jugeFradsham€a€doncÐ „ ð Ðtenu€pour€acquis€que€lð ðappelant€avait€pr sum €quð ðil€ tait€tenu€de€coop rer.€€Lð ðomissionÐ ˆ Ðde€mettre€lð ðappelant€en€garde€lors€de€cette€rencontre€portait€atteinte€aux€droits€que€luiÐ ´ Ðgarantit€lð ðart.7€de€la€ò òCharte.€ó ó€Les€d clarations€et€les€documents€obtenus€lors€de€laÐ L ¸ Ðrencontre€ taient€donc€ð ðvici sð ð€et€il€fallait€en€exclure€toute€mention€dans€laÐ ä P ÐÔ # † X ÏK X X X Hyч # ÔÔ ‡ X Hy X X X ÏK ÔD nonciation€en€vue€dð ðobtenir€un€mandat€de€perquisitionÔ # † X ÏK X X X HyrŒ # Ô.€€Le€juge€Fradsham€a€de€plusÐ | è Ðretranch €certains€paragraphes€de€la€D nonciation€en€vue€dð ðobtenir€un€mandat€deÐ !€ Ðperquisition€parce€quð ðils€comportaient€des€erreurs.€€De€lð ðavis€du€jugeFradsham,€ce€quiÐ ¬" " Ðrestait€ne€donnait€pas€[ò òtraductionó ó]€ð ðdes€motifs€raisonnables€de€croire€que€dans€le€lieuÐ D$° $ Ðo €lð ðon€veut€perquisitionner€se€trouvent€des€choses€qui€constitueront€des€ l ments€deÐ Ü%H & Ðpreuve€de€la€perp tration€dð ðune€infractionð ð€(par.106).€€Cð ðest€pourquoi€lð ðex cution€de€laÐ t'à ( Ðperquisition€et€de€la€saisie€allait€ €lð ðencontre€des€droits€que€lð ðart.8€garantit€ €lð ðappelant.€Ð )x!* ÐLe€jugeFradsham€a€ cart €les€ l ments€de€preuve€en€application€du
Ðdocuments.Ý ƒ % Ñýîï ð ݌РÔ-@&0 ÐŒÝ ÝÐ l/Ø'2 ÐÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñýïò Ýà „ àÚ ƒ z Ú36Ú ÚÛ € z $ Ûà Ü àÝ Ýà œ àCoincidentally,€the€issuing€justice,€Judge€Fradsham,€was€also€the€trial€judge.€Ð ” ÐHe€felt€that€the€audit€had€effectively€become€an€investigation€as€of€March€16,€1994,€andÐ , ˜ Ðexcluded€all€information€obtained€by€ss.€231.1(1)€and€231.2(1)€€from€that€day€forward:Ð Ä 0 Ð(1997),€195€A.R.€251€(Prov.€Ct.)€and€(1997),€204€A.R.€123€(Prov.€Ct.).€€Judge€FradshamÐ \ È Ðgranted€the€appellantð ðs€motion€for€a€directed€verdict€of€acquittal€on€August€7,€1997.€€TheÐ ô ` Ðrespondentð ðs€appeal€to€the€Court€of€Queenð ðs€Bench€of€Alberta€was€successful,€and€a€newÐ Œ ø Ðtrial€was€ordered:€(1998),€225€A.R.€225.€€The€Court€of€Appeal€of€Alberta€dismissed€aÐ $  Ðfurther€appeal,€and€affirmed€the€summary€conviction€appeal€judgeð ðs€order€for€a€new€trial:€Ð ¼ ( Ð(2000),€271€A.R.€263.€€The€appellant€was€granted€€leave€to€appeal€to€this€Court€on€MayÐ T À Ð17,€2001:€€[2001]€1€S.C.R.€xii.Ý ƒ % Ñýïò ó ݌Рì X ÐŒÝ ÝÌÓ B Ü , ‚X ž œ ø Ü 8 ô ÿÿ Ü , ‚X œ ø Ü 8 ¼ B ÓII.à ž àò òRelevant€Statutory€and€Constitutional€Provisionsó óÐ ˆ ÐÌÓ B Ü , ‚X œ ø Ü 8 ô ÿÿ Ü , ‚X ž œ ø Ü 8 ¼ B ÓÝ ‚ % Ñýÿ ÝÝ ÝÝ ‚ % Ñý‡ø Ýà „ àÚ ƒ z Ú37Ú ÚÛ € z % Ûà Ü àÝ Ýò òIncome€Tax€Actó ó,€R.S.C.€1985,€c.€1€(5th€Supp.)Ô # † X ØÛ X X X ØÛ w # ÔÔ ‡ X ØÛ X X X ØÛ ÔÝ ƒ % Ñý‡ø ¢ø ݌РL ¸ ÐŒÝ ÝÌÓ Óà0 œ àò òà ø à231.1ó ó€€(1)€€An€authorized€person€may,€at€all€reasonable€times,€for€anyÐ | è Ðpurpose€related€to€the€administration€or€enforcement€of€this€Act,Ð H ´ œ Ð œ Ð ÐÌà0 œ àà0 ø œ Ð œ Ð à(ò òaó ó)€€inspect,€audit€or€examine€the€books€and€records€of€a€taxpayer€andÐ à!L ! Ðany€document€of€the€taxpayer€or€of€any€other€person€that€relates€or€mayÐ ¬" " Ðrelate€to€the€information€that€is€or€should€be€in€the€books€or€records€ofÐ x#ä # Ðthe€taxpayer€or€to€any€amount€payable€by€the€taxpayer€under€this€Act,Ð D$° $ ÐandÐ %| % ø Ð ø Ð ÐÌà0 œ àà0 ø œ Ð œ Ð à(ò òbó ó)€€examine€property€in€an€inventory€of€a€taxpayer€and€any€property€orÐ ¨& ' Ðprocess€of,€or€matter€relating€to,€the€taxpayer€or€any€other€person,€anÐ t'à ( Ðexamination€of€which€may€assist€the€authorized€person€in€determiningÐ @(¬ ) Ðthe€accuracy€of€the€inventory€of€the€taxpayer€or€in€ascertaining€theÐ )x!* Ðinformation€that€is€or€should€be€in€the€books€or€records€of€the€taxpayerÐ Ø)D"+ Ðor€any€amount€payable€by€the€taxpayer€under€this€Act,Ð ¤* #, ø Ð ø Ð ÐÌà0 œ àand€for€those€purposes€the€authorized€person€mayÐ