R. v. James, 1988 CanLII 79 (SCC), [1988] 1 SCR 669
Kenneth James, Elsa Kirsten and Anna Rosenthal Appellants
v.
Her Majesty The Queen Respondent
indexed as: r. v. james
File No.: 20095.
1988: May 25.
Present: Dickson C.J. and McIntyre, Lamer, Wilson, Le Dain, La Forest and L'Heureux‑Dubé JJ.
on appeal from the court of appeal for ontario
Constitutional law ‑‑ Charter of Rights ‑‑ Search and seizure ‑‑ Tax evasion ‑‑ Evidence obtained before Charter coming into force pursuant to a section of the federal Income Tax Act found later to be contrary to the Charter ‑‑ No retrospective application of the Charter.
APPEAL from a judgment of the Ontario Court of Appeal (1986), 1986 CanLII 147 (ON CA), 55 O.R. (2d) 609, 27 C.C.C. (3d) 1, 86 DTC 6432, [1986] 2 C.T.C. 288, allowing an appeal by the Crown from the dismissal of its appeal from the appellants' acquittal on charges of income tax evasion. Appeal dismissed.
Ross Morrison, for the appellants.
Robert W. Hubbard, for the respondent.
The judgment of the Court was delivered orally by
The Chief Justice‑‑It will not be necessary to hear from you Mr. Hubbard.
Lamer J.‑‑We are in substantial agreement with the reasons given for the Court below by Tarnopolsky J.A., and we, accordingly, dismiss this appeal.
Judgment accordingly.
Solicitors for the appellants: Shibley, Righton & McCutcheon.
Solicitor for the respondent: The Department of Justice, Toronto.
