The appellant, a former bank manager in the Bahamas, was called as a Crown witness in a Canadian income tax prosecution.
He refused to testify about specific bank customers and transactions, arguing that doing so would subject him to criminal prosecution under Bahamian bank secrecy laws and violate his rights under section 7 of the Charter.
The Supreme Court of Canada held that the appellant was a compellable witness and that section 7 of the Charter did not apply, as any deprivation of liberty would result from the operation of foreign law, not Canadian law.
The appeal was dismissed.
