No extradition offence

The appellant who had dual German and Canadian nationality had worked in many parts of the world. He was the president and directing mind of a company International Electronics Corporation (IEC) and his brother owned another company Eurocana Hightech Research and Development (Canada) Ltd.

IEC had made a payment of about $3.9 million to Eurocana in the 1980s the amount being described in company documents as ‘R&D’ and recorded as business expenses of IEC.

The Canadian Government said that the payment was however made to provide a benefit to the appellant or his brother and was taxable under s 56(2) of the Canadian tax code. It claimed that the appellant had hidden this liability from the Canadian revenue authorities.

Although at the time the appellant was living in Canada he did not attend any of the court hearing dates ...