Lisa Csele

The applicants, who were charged with child pornography offences following searches of their digital devices at the border, brought a constitutional challenge against s. 99(1)(a) of the Customs Act.

They argued that the provision, which allows customs officers to search imported goods without any legal threshold, violates the right to be free from unreasonable search and seizure under s. 8 of the Charter when applied to personal digital devices.

The Superior Court of Justice agreed, finding that the profound privacy interests in digital devices require a legal threshold for searches.

The court held that the provision violates s. 8 and is not saved by s. 1, declaring it of no force or effect with respect to digital devices, but suspended the declaration of invalidity.

The appellants, a corporation and its owner, appealed their convictions for tax evasion and making false statements under the Income Tax Act.

The trial judge had found that claiming the owner's son's wedding as a business expense was illegal, relying heavily on a finding that there was 'no evidence' that business associates attended the wedding.

The Superior Court of Justice allowed the appeal, finding that the trial judge misapprehended the evidence of the company's accountant, who testified that the owner told him many business associates were present.

This misapprehension played an essential role in the trial judge's reasoning, resulting in a miscarriage of justice.

A new trial was ordered.