The taxpayers were assessed under s. 163(2), convicted under s. 239(1), and then challenged their assessments under s. 163(2) as being contrary to the prohibition under s. 11(h) of the Charter for being punished for the same offence "again". It was held that the taxpayers effectively had been "punished" under s. 163(2) at the time of their assessments:
"I would be hard put to accept the proposition, without authority to support it, that a taxpayer, against from a valid and binding assessment has been made and penalties imposed, which he has paid, has not been 'punished' until such time as the taxpayer exhausts all available appeal processes."