Tax and Customs evasion charges do not fall under the Criminal Code of Canada, and have not historically resulted in individuals being denied entry to the United States. With the Canada Revenue Agency’s (CRA) reported new plan to fingerprint individuals accused of these offences starting on April 1, 2017 this could change.

In a criminal trial, normally only a duly qualified “expert” is permitted to provide opinion evidence to the court. However, lay people, or non-experts are able to provide an opinion on matters that are part of everyday behavioural observation and don’t require special expertise.

Observations are limited to what the witness saw, heard, smelled, tasted or touched. An “expert”, however, may provide an opinion as to what a set of observations may mean. They are allowed to interpret the observations and provide the court with an analysis and professional opinion.

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