Her Majesty the Queen in Right of Canada, the Minister of National Revenue and John Edward Thompson v. Angelo Del Zotto and Herbert B. Noble and Attorney General for Ontario, Attorney General of Quebec and Attorney General of Alberta (Crim.) (F.C.A.) (26174), [1999] 1 CTC 113, 99 DTC 5029

By services, 30 August, 2022
Is tax content
Tax Content (confirmed)
Citation
Citation name
[1999] 1 CTC 113
Source
https://taxinterpretations.com/
Citation name
99 DTC 5029
Source
https://taxinterpretations.com/
Decision date
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
659390
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Style of cause
Her Majesty the Queen in Right of Canada, the Minister of National Revenue and John Edward Thompson v. Angelo Del Zotto and Herbert B. Noble and Attorney General for Ontario, Attorney General of Quebec and Attorney General of Alberta (Crim.) (F.C.A.) (26174)
Main text

Per curiam*.

The appeal is allowed with costs throughout for the reasons given by Justice Strayer of the Federal Court of Appeal. The judgment of the Court of Appeal is set aside and the trial judgment is restored. The constitutional questions are answered as follows:

I. Does s. 231.4 of the Income Tax Act, R.S.C. 1952, c. 148 as amended restrict rights guaranteed by s. 7 of the Canadian Charter of Rights and Freedoms?

The answer is no.

2. If so, can these restrictions be demonstrably justified in a free and democratic society under s. I of the Canadian Charter of Rights and Freedoms!

Given the answer to the first question, the second question does not arise.

3, Does s. 231.4 of the Income Tax Act, R.S.C. 1952, c. 148 as amended

restrict the right guaranteed by s. 8 of the Canadian Charter of Rights and Freedoms!

The answer is no.

4. If so, can these restrictions be demonstrably justified in a free and democratic society under s. I of the Canadian Charter of Rights and Freedoms!

Given the answer to the third question, the fourth question does not arise.

Appeal allowed.

Court
Supreme Court of Canada