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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:€13juin;€2002:€21novembre.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)€et231.2(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 ósuppl.),€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 Ðet231.2(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
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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€SCC74.ó óÐ ø ÐÌFile€No.:28315.Ð ( L ! ÐÌ2002:June13;2002:€November21.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 , ˜ Ðand231.2(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€(5thSupp.),€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)€and231.2(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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