Guy Du Pont

The appellants sought to quash search warrants issued ex parte under section 231.3 of the Income Tax Act.

The issuing judge reviewed the warrants but dismissed the application.

The Court of Appeal held it lacked jurisdiction to hear the appeal.

The Supreme Court of Canada dismissed the appeal, holding that sections 231.3 and 239 of the Income Tax Act are criminal in nature, deriving their constitutional validity from the federal criminal law power.

Consequently, any right of appeal must be found in federal statute, and since neither the Income Tax Act nor the Criminal Code provides for an appeal from the issuance of a search warrant, no appeal lies.

The appellant, a chartered accountant, appealed a decision of the Court of Appeal for Quebec which held that no appeal lies from a Superior Court judge's approval of a search and seizure authorization issued by the Minister of National Revenue under the Income Tax Act.

The Supreme Court of Canada dismissed the appeal, concluding that the judge's approval does not constitute a final judgment under the Code of Civil Procedure, as it merely permits the search and does not determine the rights of the parties or terminate a proceeding.

The Court also found that the Superior Court judge did not exceed his jurisdiction in granting the approval.