Bitcoin Meets the Tax Man

Canadian and US tax authorities begin to deal with online currency Following on intense media coverage of trials and tribulations of online currency Bitcoin, the CRA and the IRS have both developed approaches to ensuring that the tax authorities receive … Continue reading

Text Messages and Admissibility

Copies of notes of texts admissible by consent, but perhaps not otherwise The admissibility of an officer’s notes about the content of text messages, rather than the text messages themselves, was at issue in R v Belyk, though ultimately the … Continue reading

Nude Beach Photography is not “Voyeurism”

Accused not “surreptitious” when openly taking pictures The Ontario Court of Justice considered the purpose behind the voyeurism provisions in the Criminal Code with the decision in R v H.L., 2014 ONCJ 130 (no hyperlink available). The accused had gone … Continue reading

UK: Electronic Records and Common Law Liens

An electronic database is not the equivalent of a hardcopy ledger The Court of Appeal (Civil Division) of the United Kingdom has concluded in Your Response Ltd v Datateam Business Media Ltd that information stored electronically does not constitute “property”. … Continue reading