Supreme Court of Canada Hearings (Floor Audio)

The appellant, Gaétan Ouellet, was acquitted by Judge Garneau of the Court of Québec of a charge of sexual assault relating to three distinct incidents. On appeal to the Quebec Court of Appeal, the prosecutor raised four grounds of appeal.A majority of the Court of Appeal allowed the appeal and ordered a new trial on the ground that the trial judgment gave insufficient reasons. The majority were of the opinion that for that same reason, it was extremely difficult and speculative to assess the well foundedness of the two first grounds raised by the prosecutor, but they were nevertheless of the view that with respect to the second incident, the judge made a finding in the absence of evidence, which was an added reason for ordering a new trial. Bachand J.A., dissenting, would have dismissed the appeal, being of the opinion that the trial judge’s reasons were not so insufficient so as to undermine the validity of the judgment and that the other grounds of appeal were unfounded.

Argued Date

2025-12-03

Keywords

Criminal law — Appeal — Sufficiency of reasons — Evidence — Absence of evidence — Assessment — Sexual assault — Whether trial judge’s reasons were so insufficient so as to undermine validity of his decision — Scope of error of law described in R. v. J.M.H., 2011 SCC 45, [2011] 3 S.C.R. 197, as “finding of fact for which there is no supporting evidence”.

Notes

(Quebec) (Criminal) (As of Right) (Publication ban in case)

Language

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This podcast is created as a public service to promote public access and awareness of the workings of Canada's highest court. It is not affiliated with or endorsed by the Court. The original version of this hearing may be found on the Supreme Court of Canada's website. The above case summary was prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch).

The respondent, Robert Joseph DeSutter, was charged with various sexual offences and one charge of assault, in relation to three different complainants, M.H., S.H. and J.R. The trial judge acquitted the respondent of all charges except the assault charge, finding insufficient evidence of a sexual purpose in the respondent’s actions and the lack of an exploitative relationship. The appellant Crown appealed the acquittals in relation to two counts of sexual exploitation (counts 3 and 14), alleging that the trial judge erred in law by excluding from evidence images of women found on a USB stick and concluding that the respondent was not in an exploitative relationship with one of the complainants, J.R. The majority of the Nova Scotia Court of Appeal dismissed the appeal, concluding that the Crown had not met its burden of establishing an error of law on the part of the trial judge justifying appellate intervention. In contrast, Derrick J.A., dissenting, would have allowed the appeal and ordered a new trial on counts 3 and 14. She found that the trial judge erred in her analysis of the USB images’ probative value and prejudicial effect. She also found that the trial judge failed to properly assess the exploitative nature of the relationship between the respondent and J.R., given the power imbalance and J.R.’s vulnerability. In her view, these errors could have materially affected the verdicts, warranting a new trial on the two counts of sexual exploitation.

Argued Date

2025-12-05

Keywords

Criminal law — Evidence — Admissibility — Assessment — Whether the trial judge erred in her analysis of the admissibility of the images on the USB — Whether the trial judge erred in her assessment of the exploitative nature of the relationship between the respondent and J.R.

Notes

(Nova Scotia) (Criminal) (As of Right) (Publication ban in case)

Language

Floor Audio

Disclaimers

This podcast is created as a public service to promote public access and awareness of the workings of Canada's highest court. It is not affiliated with or endorsed by the Court. The original version of this hearing may be found on the Supreme Court of Canada's website. The above case summary was prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch).

The appellant, Bank of Nova Scotia (“taxpayer”), filed its return for the 2006 taxation year, reported taxable income, and paid such taxes as it calculated to be owing. The Minister of National Revenue (“Minister”) later audited the taxpayer’s 2006 to 2010 taxation years. In March 2015, the taxpayer and the Minister entered into a settlement agreement which required additional amounts to be included in the taxpayer’s 2006 income. The day before entering into the settlement agreement, the taxpayer wrote to the Minister to request to carryback a loss from its 2008 taxation year to apply it to offset the increase in its 2006 income. The Minister reassessed the taxpayer, implementing the audit adjustment and the requested loss carryback, and imposing interest resulting from the reassessment. The Minister applied a provision that requires that, for a specified period of time, interest is calculated by ignoring the loss carryback. The computing of interest that ignores the loss carryback ceases to apply 30 days after the latest of four end dates listed in s. 161(7)(b)(i)-(iv) of the Income Tax Act. The Minister computed interest by applying s. 161(7)(b)(iv) to ignore the loss carryback until the date the taxpayer requested it. The taxpayer appealed to the Tax Court of Canada, taking the position that s. 161(7)(b)(iv) did not apply because the Minister’s reassessment of its tax for 2006 was not “as a consequence” of its request to carryback losses from 2008 to offset its 2006 tax liability. The Tax Court of Canada and the Federal Court of Appeal dismissed the taxpayer’s appeal.

Argued Date

2026-01-21

Keywords

Taxation — Income tax — Computation of interest payable — Minister’s reassessment taking into account audit adjustment and carryback requested by taxpayer to offset a loss — Minister applying s. 161(1)(b)(iv) of Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) to compute taxpayer interest up until day taxpayer requested loss carryback — Taxpayer appealing applicability of provision Minister relied on — Courts dismissing taxpayer’s appeal — Whether the event set out in s. 161(7)(b)(iv) occurred when the Minister reassessed taxpayer’s previous taxation year at a later date — What is the proper construction of s. 161(7)(b)(iv) and the words “where, as a consequence of a request in writing, the Minister reassessed the taxpayer’s tax for [a previous year] to take into account the deduction” of a loss? — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 161(7)(b)(iv).

Notes

(Federal) (Civil) (By Leave)

Language

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Disclaimers

This podcast is created as a public service to promote public access and awareness of the workings of Canada's highest court. It is not affiliated with or endorsed by the Court. The original version of this hearing may be found on the Supreme Court of Canada's website. The above case summary was prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch).

Mr. Luamba is of Congolese origin and has had a driver’s licence since 2019. In the course of a single year, he was stopped by the police three times while driving, identified and then released without being given a ticket. Believing that he had been a victim of racial profiling in being stopped, he brought an action in November 2020 challenging the constitutional validity of the common law rule granting police officers [translation] “the power to stop a motor vehicle and its driver without any reasonable grounds to believe or suspect that an offence has been committed” and of s. 636 of the Highway Safety Code.The trial judge found that the power to make a traffic stop without any actual grounds and s. 636 of the Highway Safety Code (“HSC”) infringed ss. 7, 9 and 15 of the Charter and that the infringements were not justified by s. 1. The appropriate remedy was to declare them to be of no force or effect. The Court of Appeal was of the view that the Supreme Court of Canada’s decision in Ladouceur was not a law, but it upheld the lower court judge’s findings on the unjustified infringements of ss. 9 and 15 of the Charter in respect of s. 636 of the HSC. In light of the finding on s. 9 of the Charter, the Court of Appeal did not consider it necessary to address the issue of a possible infringement of s. 7.

Argued Date

2026-01-20

Keywords

Constitutional law — Charter of Rights — Routine traffic checks — Checks authorized by statute — Driver stopped for no apparent reason — Whether Court of Appeal erred in finding that stop power considered in Ladouceur does not exist at common law — Whether Court of Appeal erred in finding that stop power provided for in s. 636 of Highway Safety Code unjustifiably infringes ss. 7, 9 and 15(1) of Canadian Charter — Highway Safety Code, CQLR, c. C-24.2, s. 636.

Notes

(Quebec) (Civil) (By Leave)

Language

Floor Audio

Disclaimers

This podcast is created as a public service to promote public access and awareness of the workings of Canada's highest court. It is not affiliated with or endorsed by the Court. The original version of this hearing may be found on the Supreme Court of Canada's website. The above case summary was prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch).

Mr. Luamba is of Congolese origin and has had a driver’s licence since 2019. In the course of a single year, he was stopped by the police three times while driving, identified and then released without being given a ticket. Believing that he had been a victim of racial profiling in being stopped, he brought an action in November 2020 challenging the constitutional validity of the common law rule granting police officers [translation] “the power to stop a motor vehicle and its driver without any reasonable grounds to believe or suspect that an offence has been committed” and of s. 636 of the Highway Safety Code.The trial judge found that the power to make a traffic stop without any actual grounds and s. 636 of the Highway Safety Code (“HSC”) infringed ss. 7, 9 and 15 of the Charter and that the infringements were not justified by s. 1. The appropriate remedy was to declare them to be of no force or effect. The Court of Appeal was of the view that the Supreme Court of Canada’s decision in Ladouceur was not a law, but it upheld the lower court judge’s findings on the unjustified infringements of ss. 9 and 15 of the Charter in respect of s. 636 of the HSC. In light of the finding on s. 9 of the Charter, the Court of Appeal did not consider it necessary to address the issue of a possible infringement of s. 7.

Argued Date

2026-01-19

Keywords

Constitutional law — Charter of Rights — Routine traffic checks — Checks authorized by statute — Driver stopped for no apparent reason — Whether Court of Appeal erred in finding that stop power considered in Ladouceur does not exist at common law — Whether Court of Appeal erred in finding that stop power provided for in s. 636 of Highway Safety Code unjustifiably infringes ss. 7, 9 and 15(1) of Canadian Charter — Highway Safety Code, CQLR, c. C-24.2, s. 636.

Notes

(Quebec) (Civil) (By Leave)

Language

Floor Audio

Disclaimers

This podcast is created as a public service to promote public access and awareness of the workings of Canada's highest court. It is not affiliated with or endorsed by the Court. The original version of this hearing may be found on the Supreme Court of Canada's website. The above case summary was prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch).