R. v. Spears

R. v. Spears

On the facts the accountant, Glenda Power, had authority to act on behalf of Spears Framing Limited in dealings with CRA, including signing HST returns and communicating about the company's obligations; therefore the CRA diarizations of her communications are admissible as statements of the corporate defendant for the truth of their contents.

Citation
2016 NSPC 20
Parties
Crown: Her Majesty the Queen; Defendant: Darrell Spears; Defendant Corporate: Spears Framing Limited; Defendant Corporate: Spears Concrete Formwork, Inc.; Defendant Corporate: SCF Services Incorporated
Court
Nova Scotia Provincial Court
Jurisdiction
Canada
Judgment Date
4 February 2016
Procedural Posture
Criminal (tax Related Offences) / Pre Trial Admissibility Hearing / Admissibility Decision
Outcome
Admissibility granted: CRA diary entries of communications between the CRA collections officer and Ms. Power are admissible as statements of Spears Framing Limited for the truth of their contents.
Legal Topics
Agency, Hearsay, Admissions, Admissibility of Evidence, Tax Evasion, Authorized Representative (rc59), Scope of Authority
Source Language
English
Criminal Law Tax Law Evidence Law Agency Hearsay Admissions Admissibility of Evidence Tax Evasion +2 more

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 3 Authorities cited 6 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

Her Majesty the Queen

Crown

Darrell Spears

Defendant

Spears Framing Limited

Defendant Corporate

Spears Concrete Formwork, Inc.

Defendant Corporate

SCF Services Incorporated

Defendant Corporate

Procedural Posture

Criminal (tax Related Offences) / Pre Trial Admissibility Hearing / Admissibility Decision

Legal Issues

  1. 1 Whether CRA diary entries of communications between a CRA collections officer and an accountant are admissible for the truth of their contents
  2. 2 Whether the accountant (Glenda Power) acted as agent of Spears Framing Limited
  3. 3 Whether statements recorded were made within the scope of the accountant's authority as agent

Ratio Decidendi

On the facts the accountant, Glenda Power, had authority to act on behalf of Spears Framing Limited in dealings with CRA, including signing HST returns and communicating about the company's obligations; therefore the CRA diarizations of her communications are admissible as statements of the corporate defendant for the truth of their contents.

Court Disposition

Admissibility granted: CRA diary entries of communications between the CRA collections officer and Ms. Power are admissible as statements of Spears Framing Limited for the truth of their contents.

Orders

  • Admit CRA diary entries of communications between Alex Grover and Glenda Power as statements of Spears Framing Limited for the truth of their contents.