2023 QCCA 1185, 2023 QCCA 1185

Myiow c. Agence du revenu du Québec 2023 QCCA 1185 COURT OF APPEAL CANADA PROVINCE OF QUEBEC REGISTRY OF MONTREAL No.: 500-10-008043-232 ( 560-61-043535-223 ) (560-61-043537-229) MINUTES OF HEARING DATE: September 20, 2023 CORAM: THE HONOURABLE GENEVIÈVE MARCOTTE, J.A. GUY COURNOYER, J.A. PETER KALICHMAN, J.A. APPLICANTS STUART MYIOW MARIE-CLAUDE LACROIX ABSENT AND UNREPRESENTED RESPONDENT COUNSEL AGENCE DU REVENU DU QUÉBEC Mtre PHILIPPE WIDAWSKI Mtre FÉLIX FARLEY ST-AMAND ( Direction principale des poursuite pénale ) DESCRIPTION: Motion to extend the time for appeal (Article 296 of the Code of Penal Procedure ).

Application to dismiss the appeal (Articles 45 and following of the Regulation of the Court of Appeal of Quebec in Penal Matters ). Clerk at the hearing : René Gutknecht Courtroom: Pierre-Basile-Mignault HEARING Continuation of the hearing held on September 18, 2023. The parties were excused from appearing in Court. BY THE COURT: Judgment – see page 3.

René Gutknecht, Clerk at the hearing JUDGMENT [ 1 ] The appellants were found guilty in the Court of Quebec (the honourable Sylvain Lépine), of two counts under the Tobacco Tax Act (R.S.Q., c. I-2 ), namely, of possession of improperly identified tobacco. [ 2 ] They have filed a notice of appeal in this Court as well as a motion to extend the time in which to bring the appeal. [ 3 ] The respondent brings a motion to dismiss the appeal on the basis that it is improperly constituted.

More specifically, it argues that the appeal of such a conviction must be brought in the Superior Court and not the Court of Appeal. [ 4 ] The respondent is correct in claiming that there is no right to appeal to this Court. [ 5 ] The proceedings which led to the appellants’ convictions were penal in nature. As a result, the general appeal provisions of the Code of Penal Procedure apply and it is in the Superior Court that an appeal must be brought (section 270 Code of Penal Procedure ) [1] . There is no basis on which the Court could grant leave to appeal.

Furthermore, under the circumstances, it is only the Superior Court that can extend the delay to appeal, this Court has no jurisdiction to do so. [ 6 ] Given this conclusion, the motion to dismiss is moot. FOR THESE REASONS, THE COURT: [ 7 ] DISMISSES the motion to extend the delay in which to appeal; [ 8 ] DISMISSES as moot, the motion to dismiss the appeal; [ 9 ] THE WHOLE, without judicial costs. GENEVIÈVE MARCOTTE, J.A. GUY COURNOYER, J.A. PETER KALICHMAN, J.A.