Before stating (at para. 153) that “CRA investigators blatantly breached their Charter rights on multiple occasions” and “this Court [should] clearly impose consequences in the form of section 24 remedies to avoid Canadians losing faith in their Canadian justice system’s commitment and obligation to ensure that our shared tax burden is both lawfully shared by taxpayers, and lawfully administered and collected by our revenue authorities… .” and also excluding much of the evidence that CRA had collected from any use in the taxpayer’s trial pursuant to s. 24(2) of the Charter, Boyle J stated (at para. 145):
I also find it appropriate that the respondent’s assumptions of fact when reassessing set out in its reply not have the benefit of being presumed to be correct and to subject the taxpayer to an initial burden to demolish them on a prima facie basis, to the extent that Hickman Motors principle remains.