The defendant brought a Jarvis application seeking to exclude evidence obtained through search warrants on the grounds that the CRA's audit function had improperly transitioned into a criminal investigation, thereby breaching his Charter rights under sections 7 and 8.
The defendant was charged with two counts of fraud and four counts of tax evasion related to a GST refund scheme involving a dormant company.
The court found that the defendant lacked standing to bring the application, as he had no legitimate privacy interest in the mail box or bank account that were the subject of the search warrants, having fraudulently misappropriated the identity of the company.
Alternatively, the court found no breach of the Jarvis doctrine, as the predominant purpose of the inquiry remained audit-focused until after November 4, 2005, when the bank requirement revealed the connection between the defendant and the fraudulent refunds.
The court admitted all evidence.
