Criminal Law, Regulation & Enforcement Newsletter

October 2011

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The Right to Remain Silent: Does it Exist in Civil Tax Audits?

David W. Chodikoff, Rahul Sharma

Civil Tax Audits vs.Criminal Tax Investigations In 2002, the Supreme Court of Canada (“S.C.C.”) rendered its decision in the leading case of R. v. Jarvis (2002 SCC 73, [2002] 3 S.C.R. 757 [Jarvis]), in which it drew a distinction between civil...

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Canada’s Corruption of Foreign Public Officials Act: Niko Resources Ltd. Receives a $9.5 Million Fine for Bribery

Introduction A “wake-up call” was delivered to Canadian companies last summer when Niko Resources pleaded guilty to offences under the Corruption of Foreign Public Officials Act and was forced to pay a $9.5 million fine. If Canada has been criticised...

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