COURT FILE NO.: CrimJ(F)6535/00

DATE: 20040929

SUPERIOR COURT OF JUSTICE - ONTARIO

RE: Her Majesty the Queen v. Wally Dove

BEFORE: O’Connor J.

COUNSEL: Robert Goldstein, Esq., for the Department of Justice

Wally Dove, Esq., Applicant, in person

E N D O R S E M E N T

Application for a declaration that the Income Tax Act does not exist

[1] Wally Dove and Sonya Zenz are charged with income tax evasion, conspiracy to evade taxes and with claiming false losses in a partnership, all pursuant to s. 239 of the Income Tax Act. Mr. Dove seeks an order dismissing the charges “because there is no law called the Income Tax Act, Chapter 1 (5th Supp.) R.S.C. 1985, as amended”. In the alternative, he seeks an order requiring the Crown attorney “…to place before the Court, the Income Tax Act…, the very act which the charges in this matter have been laid against the Applicant, by producing a certified copy from the Clerk of the Parliaments”.

[2] He has filed a document in the nature of a factum, but including several affidavits sworn by himself and others, outlining their allegedly futile attempts to obtain a certified copy of the Act under which he is charged. He relies on the reports of people who have phoned and/or written to various federal government agencies and other sources seeking a certified copy of the “official” Act. The sources canvassed include the office of the Law Clerk and Parliamentary Counsel, the Clerk of the Parliaments and CCH Canadian Limited. He claims no one has been able to satisfy their requests.

[3] Although it is often difficult to follow and understand the nuances of his considerable treatise on the subject, his point seems to boil down to simply this: no “official” version of the Income Tax Act exists. Therefore the Crown cannot prove it is a statute of Canada and cannot be permitted to charge him with offences under a non-existent law.

[4] I disagree with his position. The solution to his supposed dilemma is simple. However it is one he has chosen to ignore. In response to his letter to the Office of the Law Clerk and Parliamentary Counsel, Colette R. Charlebois of that office replied on July 28, 2004:

The Clerk of the Parliaments, who is the custodian of the original Acts of Canada and on whose behalf this office prepares certified copies, can only respond to a request that specifies the Act required to be certified with a full citation (i.e. chapter no. and year of statute) to the Statutes of Canada. If only a portion of an Act is to be certified, it should be identified by section number as well as by the full citation.

[5] Ms. Charlebois explains that upon payment of a nominal per page fee, the certified copy requested will be provided. She also provides other suggestions for obtaining copies of public statutes, from local bookstores or from the Canadian Government Publishing, Communication Canada. The Office of the Law Clerk and Parliamentary Counsel gave substantially the same answer and advice to friends and supporters of Mr. Dove in response to similar requests, which responses are contained in his application materials.

[6] Mr. Dove and his supporters have simply failed to avail themselves of the offer to deliver certified copies of the Act or portions of it upon their advising the Clerk what parts of the very voluminous statute they wish certified, i.e. chapter and section numbers, together with a prescribed nominal fee. I am confident they will receive a certified copy upon compliance with this procedure.

[7] I am satisfied the Income Tax Act is a lawfully passed and constitutionally valid statute of Canada.

[8] Mr. Dove’s application for a declaration that the Income Tax Act does not exist is dismissed.

___________________________

O’CONNOR J.

DATE: September 29, 2004