Canada: Crime

The Supreme Court of Canada’s decision in R v Jarvis, 2002 SCC 73, remains the leading authority in Canadian tax law on the boundary between a civil tax audit and a criminal tax investigation. For any Canadian taxpayer facing aggressive CRA scrutiny, understanding the Jarvis framework is not optional — it is essential.

A retired judge has ruled that police officers who testified at a coroner's inquest into Myles Gray's 2015 death can have their inquest testimony used to challenge their credibility in subsequent Police Act misconduct proceedings. This preliminary decision creates tension between statutory protections designed to encourage full testimony at inquests and the public interest in holding officers accountable for alleged misconduct, potentially impacting officers' willingness to testify at future inquests.

Bill C-16, the Protecting Victims Act, would redefine "Internet service" to clarify that the Mandatory Reporting Act applies to all types of Internet services...