Guy Dupont

The appellants appealed a Federal Court of Appeal decision quashing search warrants issued under section 231.3 of the Income Tax Act.

The respondents challenged the warrants, arguing that section 231.3 violated section 8 of the Charter by using the imperative word 'shall', thereby removing the authorizing judge's residual discretion to refuse a warrant even if statutory criteria were met.

The Supreme Court of Canada dismissed the appeal, holding that a residual discretion is an indispensable requirement for a reasonable search under section 8 of the Charter.

Section 231.3(3) was declared to be of no force or effect.

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.