INCOME TAX |
Seizures |
Canada v. Norwood
A-220-00
Sharlow J.A.
12/1/01
9 pp.
Appeal from TCC decision ordering MNR to reduce income tax assessments made against respondent for 1991, 1992, 1993--Order made as remedy under Charter, s. 24 for breach of Charter, s. 8 right to be secure against unreasonable search or seizure--Revenue Canada auditor took accountant's working paper file without permission--TCJ found this unreasonable search and seizure in breach of Charter, s. 8, and, in addition to ordering exclusion of notes as evidence, ordered reassessments on basis undeclared revenue be included in income and appropriate interests and penalties be assessed, but balance of assessments for three years in question be vacated--Appeal allowed in part--TCJ correct to find breach of Charter rights--Expectation of privacy with respect to accountant's notes containing confidential information--Notes taken surreptitiously, without authorization--On evidence, notes not relied on to justify reassessment--Harm caused by breach of Charter rights herein minimal--Remedy should similarly be minimal--Order for exclusion of notes appropriate herein, even though such exclusion may have little practical effect--Canadian Charter of Rights and Freedoms, being Part I of the Constitution Act, 1982, Schedule B, Canada Act 1982, 1982, c. 11 (U.K.) [R.S.C., 1985, Appendix II, No. 44], ss. 8, 24.