Ivan S. Bloom

The appellant, a tax preparer, appealed his convictions for two counts of fraud and his sentence of three years' imprisonment and a $448,000 fine.

He argued that his rights under s. 11(b) of the Charter were violated due to a 65-month delay, and that his s. 8 Charter rights were violated during the execution of search warrants at his home and office.

The Court of Appeal dismissed the appeal, finding that the delay was largely attributable to inherent time requirements and a mistrial caused by the trial judge's illness, and that the seized documents were properly obtained under s. 489(1)(c) of the Criminal Code.

The sentence was upheld as being within the accepted range for a serious fraud against the public purse.

On a criminal appeal from fraud convictions, the court considered whether trial counsel’s comment invited an impermissible adverse inference from a co-accused’s silence and whether the trial judge’s charge required an explicit remedial direction under s. 4(6) of the Canada Evidence Act.

The majority held that a trial judge may affirm the right to silence when there is a realistic risk of misuse, but found the charge as a whole adequately conveyed that silence is not evidence.

The court also found the erroneous admission of hearsay did not create a realistic possibility of a different verdict.

The conviction was upheld under the curative proviso in s. 686(1)(b)(iii) of the Criminal Code.