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Atricle Dump - Ask, And It Will Be Given: Disclosure
There are many different opinions as to whether or not a company needs to hire the absolute best "A-Player" talent for every single position listed on a corporate org. chart. That said, most CEOs believe their company will perform better if the executive team is populated with the absolute best "A-Player" executive talent available. Unfortunately, many companies actually fail in their attempts to hire the best possible executive talent. When this failure occurs, in retrospect, many executive hiring authorities feel the process broke down somewhere during identifying, attracting, qualifying, recruiting of executives into their respective roles. The truth is that in most cases the process was broke even before any attempt has been made to engage candidates.So where does the process typically break down when attempting to hire the absolute best "A-Player" talent?The process typically breaks down in the preliminary stage where the specific quantified objectives for the executive role in question are a
In a tax prosecution where the electronic disclosure amounts to tens of thousands of pages of documents, it is impractical to limit access to that information at CRA’s office, during normal business hours.
Defence counsel should ask for copies of the Research software, and the training to use it, so that their clients will be able to make full answer and defence to the charges against them.
Spreadsheets
Tax cases by their very nature involve numbers, lots and lots of numbers – the best, fastest and most accurate means of working with that kind of data is on a computer.
While the electronic disclosure above may be a mixed blessing, when it comes to spreadsheets you need to get the electronic versions of all of the spreadsheets that were prepared, used and relied on by CRA in its investigation.
Since CRA doesn’t use proprietary software to prepared its spreadsheets, the Crown has no reason not to comply and under Stinchcombe they are thus, obligated to do so.
Wilful Non-Disclosure
Although very rare, there has been a case where a trial judge stayed charges against an accused on the grounds of wilfil
A strategic plan is crafted to secure the desired results through specific business goals. This may be a simple process for the small business owner to a very complicated process for Fortune 100 companies.Monitoring the progress of the business goals is necessary to ensure effective execution. This monitoring should be conducted through regular meetings that are focused on the plan and only the plan. Other business and performance issues should be directed to separate meetings.When conducting these meetings, it is imperative that the purpose is monitoring the progress and results of the goals within the strategic plan. Many times in business, people confuse motion with progress and activity with results.These regularly, either weekly or bi-monthly, conducted meetings usually helps everyone to keep a focus on the progress and results of the business goals. Also, if unforeseen obstacles happen, then course corrections can be made to the plan so that the impact will not be as severe.In
In any kind of litigation what you don’t know can hurt you, but in criminal litigation failing to grasp as many of the pertinent details as possible helps ensure that misery awaits.
Statutory Law
The laws, rules and regulations enacted by legislatures and other governing bodies. Canada’s taxation laws are codified in the Income Tax Act (“ITA”) and Regulations. Criminal law is similarly codified in the Criminal Code (“CC”).
Common Law
This is the body of law first developed in England from judicial decisions shaped by custom and precedent and later adopted by Canada and the United States; also called “case law” these decisions interpret and apply the statutory provisions enacted by the legislature to particular sets of facts.
The Prosecution’s Duty
“…[T]he purpose of a criminal prosecution is not to obtain a conviction... The role of prosecutor excludes any notion of winning or losing… the fruits of the investigation… are not the property of the Crown for use in securing a conviction but the property of the public to be used to ensure that justice is done.” Boucher v. The Queen, [1955] S.C.R. 16, Rand J. states, at pp. 23-24.
Crown counsel are in a different position from ordinary litigants as they represent the public interest of the community at large: Re: Skogman and The Queen, [1984] 2 S.C.R. 93 (S.C.C.)
What Is Disclosure?
Disclosure in this context means the release, transfer, provision of, access to, or divulging in any manner of information by the Crown corporately to the Defence.
Federal Crown counsel are under a duty at common law to disclose to Defence counsel all material evidence, whether favourable to the accused or not. Any breach of this duty constitutes a very serious breach of legal ethics: R. v. Stinchcombe, [1991] 3 S.C.R. 326.
The Crown’s obligation to disclose is not absolute. It is subject to a discretion both to withhold information and to the timing of disclosures made: Stinchcombe, per Sopinka, J. at 339.
At the same time Crown counsel have a duty to act fairly – the proper administration of the justice system depends on it: Cunliffe and Bledsoe v. Law Society of British Columbia (1984), 13 C.C.C. (3d) 560 (B.C.C.A.)
What Must Be Disclosed?
With respect to what should be disclosed, the general principle is that all relevant information must be disclosed. When Crown counsel exercises their discretion not to make disclosure that decision is reviewable by the trial judge.
The material disclosed must include not only that which the Crown intends to introduce into evidence but also that which it does not. No distinction in disclosure should be made between inculpatory and exculpatory evidence: Stinchcombe, at 343.
The Request
The obligation to disclose will be triggered by a request by or on behalf of the accused. Technically, such a request can be made at any time after a charge has been laid; but early and often is a good rule of thumb.
If the request for disclosure has been timely, the Crown should comply with it to allow the accused has sufficient time to consider the information before election or plea: Ibid., at 343.
What If Disclosure Is Refused?
Defence counsel must bring any failure of the Crown to comply with its duty to disclose at the earliest opportunity; by doing so promptly the trial judge can frequently remedy any prejudice to the accused: Caccamo v. The Queen, [1976] 1 S.C.R. 786.
Any failure or delay by Defence counsel to object, or to object promptly, would be an important factor in determining whether, on appeal, a new trial should be ordered: for the defence will be an important factor in determining on appeal whether a new trial should be ordered: Stinchcombe, at 341.
The Guiding Principle
Information ought not to be withheld if there is a reasonable possibility that the withholding of information will impair the right of the accused to make full answer and defence, unless the non-disclosure is justified by the law of privilege: Ibid., at 340.
The Form Of Disclosure
CRA uses a suite of software called SUPERText to provide electronic disclosure of documents. Given the extremely paper intensive nature of tax litigation, it may be the only practical means of handling the process, but the basic version of software usually offered by CRA to Defence counsel isn’t best suited for the task.
As respecting CRA's software, your lawyer should request two (2) things from the Crown:
1. a copy of SUPERText: Research, which when properly installed and used will facilitate accessing, processing and collating the materials relevant to your defence; and
2. training on the using the Research program.
The training can be arranged directly with SuperGravity Inc. (Tel.: 416-447-6566).
We know of at least one case were a federal Crown agent offered to pay for the training. Authority For Electronic Disclosure “… [i]f there are cases in which the Crown’s disclosure obligation can be met only by providing the accused with copies of the software and the training to use it, that will be for the trial judge to consider…”: R. v. Cassidy (2004), 69 O.R. (3d) 585 (Ont. C.A.) at §14.
In a tax prosecution where the electronic disclosure amounts to tens of thousands of pages of documents, it is impractical to limit access to that information at CRA’s office, during normal business hours.
Defence counsel should ask for copies of the Research software, and the training to use it, so that their clients will be able to make full answer and defence to the charges against them.
Spreadsheets
Tax cases by their very nature involve numbers, lots and lots of numbers – the best, fastest and most accurate means of working with that kind of data is on a computer.
While the electronic disclosure above may be a mixed blessing, when it comes to spreadsheets you need to get the electronic versions of all of the spreadsheets that were prepared, used and relied on by CRA in its investigation.
Since CRA doesn’t use proprietary software to prepared its spreadsheets, the Crown has no reason not to comply and under Stinchcombe they are thus, obligated to do so.
Wilful Non-Disclosure
Although very rare, there has been a case where a trial judge stayed charges against an accused on the grounds of wilfil
Let’s say you’re a writer who has written a few things that you’ve tried to get published. Let’s say you’ve even had some success. You’ve submitted your novels, short story and poem collections, or magazine articles to New York publishers.After receiving enough reject slips to cover the walls of your two bedroom condominium you finally managed to place something in an obscure publication located 500 miles away from New York.Don’t break out the champagne yet. It may or may not be a start.It all depends on how well it sells, what your next “masterpiece” may be, and how well the editor thinks that will sell. You may soon discover that your first piece didn’t sell well and the editor spent so much money on it she’s not interested in buying another one from you.And you still haven’t “broken into” New York.Your initial elation at having “finally published” drops rapidly into the psychological gutter, and you find yourself back to “square one”. You’re almost worse off now than if you
What Is Disclosure?
Disclosure in this context means the release, transfer, provision of, access to, or divulging in any manner of information by the Crown corporately to the Defence.
Federal Crown counsel are under a duty at common law to disclose to Defence counsel all material evidence, whether favourable to the accused or not. Any breach of this duty constitutes a very serious breach of legal ethics: R. v. Stinchcombe, [1991] 3 S.C.R. 326.
The Crown’s obligation to disclose is not absolute. It is subject to a discretion both to withhold information and to the timing of disclosures made: Stinchcombe, per Sopinka, J. at 339.
At the same time Crown counsel have a duty to act fairly – the proper administration of the justice system depends on it: Cunliffe and Bledsoe v. Law Society of British Columbia (1984), 13 C.C.C. (3d) 560 (B.C.C.A.)
What Must Be Disclosed?
With respect to what should be disclosed, the general principle is that all relevant information must be disclosed. When Crown counsel exercises their discretion not to make disclosure that decision is reviewable by the trial judge.
The material disclosed must include not only that which the Crown intends to introduce into evidence but also that which it does not. No distinction in disclosure should be made between inculpatory and exculpatory evidence: Stinchcombe, at 343.
The Request
The obligation to disclose will be triggered by a request by or on behalf of the accused. Technically, such a request can be made at any time after a charge has been laid; but early and often is a good rule of thumb.
If the request for disclosure has been timely, the Crown should comply with it to allow the accused has sufficient time to consider the information before election or plea: Ibid., at 343.
What If Disclosure Is Refused?
Defence counsel must bring any failure of the Crown to comply with its duty to disclose at the earliest opportunity; by doing so promptly the trial judge can frequently remedy any prejudice to the accused: Caccamo v. The Queen, [1976] 1 S.C.R. 786.
Any failure or delay by Defence counsel to object, or to object promptly, would be an important factor in determining whether, on appeal, a new trial should be ordered: for the defence will be an important factor in determining on appeal whether a new trial should be ordered: Stinchcombe, at 341.
The Guiding Principle
Information ought not to be withheld if there is a reasonable possibility that the withholding of information will impair the right of the accused to make full answer and defence, unless the non-disclosure is justified by the law of privilege: Ibid., at 340.
The Form Of Disclosure
CRA uses a suite of software called SUPERText to provide electronic disclosure of documents. Given the extremely paper intensive nature of tax litigation, it may be the only practical means of handling the process, but the basic version of software usually offered by CRA to Defence counsel isn’t best suited for the task.
As respecting CRA's software, your lawyer should request two (2) things from the Crown:
1. a copy of SUPERText: Research, which when properly installed and used will facilitate accessing, processing and collating the materials relevant to your defence; and
2. training on the using the Research program.
The training can be arranged directly with SuperGravity Inc. (Tel.: 416-447-6566).
We know of at least one case were a federal Crown agent offered to pay for the training. Authority For Electronic Disclosure “… [i]f there are cases in which the Crown’s disclosure obligation can be met only by providing the accused with copies of the software and the training to use it, that will be for the trial judge to consider…”: R. v. Cassidy (2004), 69 O.R. (3d) 585 (Ont. C.A.) at §14.
In a tax prosecution where the electronic disclosure amounts to tens of thousands of pages of documents, it is impractical to limit access to that information at CRA’s office, during normal business hours.
Defence counsel should ask for copies of the Research software, and the training to use it, so that their clients will be able to make full answer and defence to the charges against them.
Spreadsheets
Tax cases by their very nature involve numbers, lots and lots of numbers – the best, fastest and most accurate means of working with that kind of data is on a computer.
While the electronic disclosure above may be a mixed blessing, when it comes to spreadsheets you need to get the electronic versions of all of the spreadsheets that were prepared, used and relied on by CRA in its investigation.
Since CRA doesn’t use proprietary software to prepared its spreadsheets, the Crown has no reason not to comply and under Stinchcombe they are thus, obligated to do so.
Wilful Non-Disclosure
Although very rare, there has been a case where a trial judge stayed charges against an accused on the grounds of wilfil
Highway fatalities have increased manifold as a result of driving under the influence of alcohol (DUI). Law enforcers in Florida are cracking down on drunk drivers in both county and state. Detection of alcohol at minimum levels may result in chances of a person being stopped, and maybe arrested, for a DUI offense. Stringent measures have been adopted by frequent checks for DUI.On being stopped under suspicion for DUI offense, a person is advised not to argue with the police officer. The officer may ask a person to perform a field sobriety test (FST). Apart from an FST, the officer may also ask the offender to undergo a preliminary breath test (PBT). This test is conducted to give an indication whether blood alcohol level (BAC) is up to 0.20% or more. Unfavorable results may not be permissible in court to establish offence but favorable results are permissible for acquittal. Refusal to take Breathalyzer test at the police station may result in temporary suspension of a person's driver's license and notifica
The material disclosed must include not only that which the Crown intends to introduce into evidence but also that which it does not. No distinction in disclosure should be made between inculpatory and exculpatory evidence: Stinchcombe, at 343.
The Request
The obligation to disclose will be triggered by a request by or on behalf of the accused. Technically, such a request can be made at any time after a charge has been laid; but early and often is a good rule of thumb.
If the request for disclosure has been timely, the Crown should comply with it to allow the accused has sufficient time to consider the information before election or plea: Ibid., at 343.
What If Disclosure Is Refused?
Defence counsel must bring any failure of the Crown to comply with its duty to disclose at the earliest opportunity; by doing so promptly the trial judge can frequently remedy any prejudice to the accused: Caccamo v. The Queen, [1976] 1 S.C.R. 786.
Any failure or delay by Defence counsel to object, or to object promptly, would be an important factor in determining whether, on appeal, a new trial should be ordered: for the defence will be an important factor in determining on appeal whether a new trial should be ordered: Stinchcombe, at 341.
The Guiding Principle
Information ought not to be withheld if there is a reasonable possibility that the withholding of information will impair the right of the accused to make full answer and defence, unless the non-disclosure is justified by the law of privilege: Ibid., at 340.
The Form Of Disclosure
CRA uses a suite of software called SUPERText to provide electronic disclosure of documents. Given the extremely paper intensive nature of tax litigation, it may be the only practical means of handling the process, but the basic version of software usually offered by CRA to Defence counsel isn’t best suited for the task.
As respecting CRA's software, your lawyer should request two (2) things from the Crown:
1. a copy of SUPERText: Research, which when properly installed and used will facilitate accessing, processing and collating the materials relevant to your defence; and
2. training on the using the Research program.
The training can be arranged directly with SuperGravity Inc. (Tel.: 416-447-6566).
We know of at least one case were a federal Crown agent offered to pay for the training. Authority For Electronic Disclosure “… [i]f there are cases in which the Crown’s disclosure obligation can be met only by providing the accused with copies of the software and the training to use it, that will be for the trial judge to consider…”: R. v. Cassidy (2004), 69 O.R. (3d) 585 (Ont. C.A.) at §14.
In a tax prosecution where the electronic disclosure amounts to tens of thousands of pages of documents, it is impractical to limit access to that information at CRA’s office, during normal business hours.
Defence counsel should ask for copies of the Research software, and the training to use it, so that their clients will be able to make full answer and defence to the charges against them.
Spreadsheets
Tax cases by their very nature involve numbers, lots and lots of numbers – the best, fastest and most accurate means of working with that kind of data is on a computer.
While the electronic disclosure above may be a mixed blessing, when it comes to spreadsheets you need to get the electronic versions of all of the spreadsheets that were prepared, used and relied on by CRA in its investigation.
Since CRA doesn’t use proprietary software to prepared its spreadsheets, the Crown has no reason not to comply and under Stinchcombe they are thus, obligated to do so.
Wilful Non-Disclosure
Although very rare, there has been a case where a trial judge stayed charges against an accused on the grounds of wilfil
A trade show is a great place to network, look for a job, find a new employee or develop a partnership.Are you in the market for a change? Maybe. Maybe not. But it’s always smart to be willing to chat.CAVEAT – Don’t gossip. Don’t be negative. Don’t burn bridges. Every industry is a closed loop, so what goes around comes around. You never know who knows what.HERE'S A START - 50 QUESTIONS.......These can be asked in an official interview or during a random, casual conversation. Listen carefully not only to the words but the tone and context.1) Why did or do you want to leave your last employer?2) What is your favorite aspect about your job?3) What is your least favorite aspect about your job?4) Have you ever had to tell your Boss "no"?5) Have you ever had to tell your client "no"?6) What is the last trade magazine you read?7) What trade associations do you belong to?8) How important is travel? Are there restrictions?
Information ought not to be withheld if there is a reasonable possibility that the withholding of information will impair the right of the accused to make full answer and defence, unless the non-disclosure is justified by the law of privilege: Ibid., at 340.
The Form Of Disclosure
CRA uses a suite of software called SUPERText to provide electronic disclosure of documents. Given the extremely paper intensive nature of tax litigation, it may be the only practical means of handling the process, but the basic version of software usually offered by CRA to Defence counsel isn’t best suited for the task.
As respecting CRA's software, your lawyer should request two (2) things from the Crown:
1. a copy of SUPERText: Research, which when properly installed and used will facilitate accessing, processing and collating the materials relevant to your defence; and
2. training on the using the Research program.
The training can be arranged directly with SuperGravity Inc. (Tel.: 416-447-6566).
We know of at least one case were a federal Crown agent offered to pay for the training. Authority For Electronic Disclosure “… [i]f there are cases in which the Crown’s disclosure obligation can be met only by providing the accused with copies of the software and the training to use it, that will be for the trial judge to consider…”: R. v. Cassidy (2004), 69 O.R. (3d) 585 (Ont. C.A.) at §14.
In a tax prosecution where the electronic disclosure amounts to tens of thousands of pages of documents, it is impractical to limit access to that information at CRA’s office, during normal business hours.
Defence counsel should ask for copies of the Research software, and the training to use it, so that their clients will be able to make full answer and defence to the charges against them.
Spreadsheets
Tax cases by their very nature involve numbers, lots and lots of numbers – the best, fastest and most accurate means of working with that kind of data is on a computer.
While the electronic disclosure above may be a mixed blessing, when it comes to spreadsheets you need to get the electronic versions of all of the spreadsheets that were prepared, used and relied on by CRA in its investigation.
Since CRA doesn’t use proprietary software to prepared its spreadsheets, the Crown has no reason not to comply and under Stinchcombe they are thus, obligated to do so.
Wilful Non-Disclosure
Although very rare, there has been a case where a trial judge stayed charges against an accused on the grounds of wilfil
Domain names are the new real estate. They are cheap, which makes them a low risk investment, and they are unique, which makes them valuable. This is a great reason to jump on bandwagon and sell domain names. To start investing and then sell domain names successfully, you need to go out and register a domain name first, and base this registration on keyword research and domain valuation techniques (I suggest that you read an informative ebook). But the one thing that most people wonder is where to sell domain names. In this article I will go over some of the most popular places to sell domain names.The large majority of high profile domains sell on domain brokerage sites. These are specialized sites which sell domain names in exchange for a share of the profits. This commission generally ranges between 2% to as high as 18%, depending on the services that you use from the brokerage. So what services do these brokerages offer in order to justify their commission? Firstly, they make it easier to sell dom
In a tax prosecution where the electronic disclosure amounts to tens of thousands of pages of documents, it is impractical to limit access to that information at CRA’s office, during normal business hours.
Defence counsel should ask for copies of the Research software, and the training to use it, so that their clients will be able to make full answer and defence to the charges against them.
Spreadsheets
Tax cases by their very nature involve numbers, lots and lots of numbers – the best, fastest and most accurate means of working with that kind of data is on a computer.
While the electronic disclosure above may be a mixed blessing, when it comes to spreadsheets you need to get the electronic versions of all of the spreadsheets that were prepared, used and relied on by CRA in its investigation.
Since CRA doesn’t use proprietary software to prepared its spreadsheets, the Crown has no reason not to comply and under Stinchcombe they are thus, obligated to do so.
Wilful Non-Disclosure
Although very rare, there has been a case where a trial judge stayed charges against an accused on the grounds of wilfil non-disclosure by a senior Crown prosecutor. While the decision reversed on appeal, the case does stand for the proposition that in appropriate circumstances the courts will intervene: R. v. Leduc (2003), 66 O.R. (3d) 1 (Ont. C.A.)
Lost Opportunity
It is crucial that Defence counsel introduce into evidence everything exculpatory that is available, because if it isn’t introduced during the trial, it may not be admissible thereafter.
This principle also binds the Crown: R. v. Khan, [2000] 2 S.C.R. 915.
Appellate courts are reluctant to allow one party to raise a new issue on an appeal. The policy grounds for this reluctance include: the possibility of prejudice to the other party; an incomplete trial record; the absence of factual findings on the issue; and the public’s interest in the finality of criminal litigation: R. v. Brown, [1993] 2 S.C.R. 918 (S.C.C.) at 923.
If fresh evidence which is both exculpatory and probative is discovered and it would likely result in an acquittal, it might be admissible: Palmer v. The Queen, [1980] 1 S.C.R. 759; but every effort should be made to get it right at the trial.
The Bottom Line
There will be things wrong with CRA’s case, they may be big or small, but if your lawyer knows that they are he, or she, may be able to turn them to your advantage.
Success when mining for gold is measured in ounces per ton, and so too with mining disclosure materials, the gold is there you just have to find it.
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