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 correctnessâŠ
Source excerpt
- Section 24 remedies
- Search and seizure (s.8)
- Fair trial (s.11)
- Fundamental justice (s.7)
- Evidence exclusion
- Reassessment and statute-barred years