James Dean Clarke

The applicant sought judicial review of a decision by the Canada Revenue Agency partially granting her request to cancel or waive arrears interest for multiple taxation years.

She argued that the CRA erred by not removing interest and penalties as it had done for her husband's account following a Tax Court settlement, and that there were CRA delays.

The Federal Court dismissed the application, holding that it lacked jurisdiction to review the accuracy of the underlying tax reassessment, and found no basis to disturb the Minister's reasonable determination regarding CRA delay.

The appellant was convicted of trafficking cocaine contrary to s. 5(3)(a) of the Controlled Drugs and Substances Act.

The Crown's case relied on evidence that the appellant sold nine ounces of cocaine to an intermediary, who subsequently sold it to an undercover officer.

The trial judge accepted the intermediary's testimony and found the appellant guilty beyond a reasonable doubt.

The trial judge also found that guilt could be independently established through police surveillance evidence.

The appellant appealed, challenging the trial judge's treatment of the intermediary's evidence, particularly regarding credibility assessment and reliance on demeanour.

The appeal was dismissed.

The accused, Mi'kmaq Indians in Nova Scotia and New Brunswick, were charged with cutting and possessing timber from Crown lands without authorization.

They argued they had a right to log for commercial purposes pursuant to the treaties of 1760-61 and aboriginal title.

The Supreme Court of Canada held that the treaties did not confer a right to commercial logging, as it was not the logical evolution of a traditional Mi'kmaq trading activity.

The Court also held that the accused did not establish aboriginal title to the cutting sites, as the evidence did not show sufficiently regular and exclusive use of the lands at the time of British sovereignty.

The convictions were restored.