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Income tax act 2024 TCC 16

McCartie v. The King

The Tax Court may impose s.24 Charter remedies in a civil tax appeal for Charter breaches found in related criminal proceedings; on these facts the respondent is prohibited from introducing or relying on any evidence first collected from the search and seizure at the McCarties' home to establish tax owing, to justify reassessments after the normal assessment period, or to support penalties; evidence first collected from the second audit (or first collected from the search) is excluded for penalty purposes; respondent's factual assumptions in its reply do not enjoy a presumption of correctness


  • Section 24 remedies
  • Search and seizure (s.8)
  • Fair trial (s.11)
  • Fundamental justice (s.7)
  • Evidence exclusion
  • Reassessment and statute-barred years
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Criminal law 2016 BCSC 2341

R. v. Dhami

The court upheld the marihuana arrest and vehicle search, but found the heroin-related arrest unlawful and arbitrary. It also found an inadvertent s. 7 breach over counsel notice at a J.J.P. hearing.

  • Arbitrary detention (s.9)
  • Unreasonable search and seizure (s.8)
  • Right to counsel (s.10)
  • Fundamental justice (s.7)
  • Exclusion of evidence (s.24(2))
  • Warrantless arrest (s.495 criminal code)
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Administrative law 2002 SCC 2

Ahani v. Canada (Minister of Citizenship and Immigration)

The Supreme Court of Canada dismissed Ahani’s appeal, upholding the Minister’s danger opinion and finding no breach of fundamental justice on the record before it.

  • Deportation
  • Risk of torture
  • Fundamental justice (s.7)
  • Vagueness
  • Freedom of expression
  • Freedom of association
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Criminal law C35198

United States of America v. Yang

Ss.32, 33 and 34 of the Extradition Act are constitutional; Parliament may admit foreign unsworn and hearsay evidence subject to statutory certification and other safeguards, and the extradition judge is not required by s.7 to impose a Canadian reliability threshold on evidence tendered by the requesting state though the judge must still determine whether the material suffices for committal under s.29 and may exclude evidence in exceptional abusive or utterly uninformative cases.

  • Admissibility of foreign evidence
  • S.32‑34 extradition act constitutionality
  • Hearsay and unsworn evidence
  • Double criminality
  • Record of the case
  • Fundamental justice (s.7)
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Constitutional law [1992] 1 SCR 259

R. v. Généreux

The Supreme Court held that the General Court Martial structure then in force breached s. 11(d) of the Charter and was not justified under s. 1.

  • Independence of tribunal (s.11(d) charter)
  • Section 1 justification (oakes test)
  • Application of s.11 to military tribunals
  • Search and seizure (s.8)
  • Exclusion of evidence (s.24(2))
  • Equality rights (s.15)
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Competition law [1990] 1 SCR 617

Stelco Inc. v. Canada (Attorney General)

Appeal over s. 17 of the Combines Investigation Act dismissed by the Supreme Court of Canada, with Wilson and Sopinka JJ. dissenting on s. 7 Charter grounds.

  • Self‑incrimination
  • Fundamental justice (s.7)
  • Derivative evidence
  • Administrative investigative powers (combines investigation act s.17)
  • Charter limits and justification (ss.1,7,11(c),13)
  • Self-incrimination
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Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.