David M. Porter

The applicant, a registered charity focused on poverty relief through public advocacy, challenged the Canada Revenue Agency's (CRA) interpretation and enforcement of section 149.1(6.2) of the Income Tax Act.

This section limits non-partisan political activities to "substantially all" of a charity's resources, which the CRA interpreted as 90% or more, effectively capping political activities at 10%.

The applicant argued this restriction infringed its freedom of expression under section 2(b) of the Canadian Charter of Rights and Freedoms.

The court found that the CRA's 10% rule and the distinction between charitable and non-partisan political activities were unconstitutional, as they burdened the applicant's effective pursuit of its charitable purpose through advocacy.

The Court of Appeal reversed the Divisional Court's decision that had overturned a Discipline Committee penalty decision.

The Discipline Committee found that a physician sexually abused four female patients by unnecessarily touching their breasts and nipples during stethoscope examinations, and engaged in inappropriate conduct with a fifth patient.

The Committee imposed a six-month suspension with practice restrictions, supervision requirements, and mandatory training.

The Divisional Court found the penalty manifestly unfit and remitted it for reconsideration.

The Court of Appeal held that the Divisional Court failed to properly apply the deferential reasonableness standard of review, instead substituting its own view of the appropriate penalty.

The Court of Appeal restored the Discipline Committee's penalty, finding no inconsistent findings of fact and that the penalty fell within the range of reasonable outcomes.

The three accused, former senior executives of Nortel Networks Corporation, were charged with two counts of fraud over $5,000.

The Crown alleged that they deliberately misrepresented Nortel's financial results by manipulating accrued liability balances to meet earnings targets and trigger bonus payments.

The court conducted a detailed review of Nortel's accounting practices, the use of accrued liabilities, and the restatements of its financial results.

The court found that the Crown failed to prove beyond a reasonable doubt that the accused deliberately misrepresented the financial results or that the financial statements were materially misstated.

The accused were found not guilty on both counts.

The accused brought a pre‑trial motion seeking particulars requiring the Crown to specify the alleged misrepresentations, fraudulent conduct, and false accounting entries underlying charges relating to financial reporting of a public corporation.

The motion relied on s. 587 of the Criminal Code, arguing that the indictment lacked sufficient detail for the preparation of a defence.

The court reviewed the extensive investigations, disclosure, and related regulatory proceedings already known to the accused and concluded that they were aware of the case they had to meet.

The court held that the areas of dispute were sufficiently delineated and that further particulars were unnecessary for trial fairness or evidentiary rulings.

The application for particulars was dismissed.