Dubin, A.C.J.O. [Orally]: —This is an application for leave to appeal from the order of Judge Cartwright dismissing an appeal from conviction under the Income Tax Act of Canada.
At trial, an issue arose as to the admissibility of a statement made by the appellant to an investigator of the Revenue Department of the Government of Canada. The learned trial judge held that the statement was voluntarily made and thus admissible, and there could be no issue taken with that ruling.
Following that ruling, further submissions were made that notwithstanding that the statement was voluntary and admissible, it was taken in a manner which contravened section 7 of the Charter.
A lengthy discussion took place between counsel and the learned trial judge, who then held that although the statement was voluntary, it was taken in a manner which contravened section 7 of the Charter, but that the evidence would nevertheless be admitted. The appellant was then convicted.
An appeal was taken to Judge Cartwright who dismissed the appeal on the basis that the trial judge was correct in not excluding the evidence under subsection 24(2) of the Charter.
With respect to the trial judge and the appeal judge, we are all of the view that the argument with respect to section 7 was misconceived. The sole issue to be resolved by the trial judge was the admissibility of the statement. She held the statement to have been made voluntarily and admissible. Once that determination had been made, the issue had been resolved. Section 7 and subsection 24(2) of the Charter were completely inapplicable.
Leave to appeal will be granted, but the appeal will be dismissed.
Appeal dismissed.