The appellant, a Canadian resident, was sought for extradition to the United States on charges of failing to remit state sales tax collected at two New York car dealerships.
At the extradition hearing, the appellant sought disclosure of thousands of vehicle sales forms to challenge the investigator's claim that he had signed them.
The extradition judge refused disclosure and ordered committal, and the Minister of Justice subsequently ordered surrender.
On appeal, the Court of Appeal upheld the committal, finding that the extradition judge correctly applied the law on disclosure and reasonably concluded that the presumptive reliability of the Record of the Case had not been rebutted.
The application for judicial review of the Minister's surrender decision was also dismissed.