State immunity — Jurisdictional immunity — Public acts of a foreign State — Action by United States Government to collect taxes — Receiver executing court order without authority from Canadian court — Whether acts of receiver done in the course of duties — Whether public acts of the United States Government — Whether United States had absolute immunity — State Immunity Act 1980-81

Human rights — Right of freedom from unreasonable search and seizure — Right guaranteed by the Charter of Rights — Action by United States Government to collect taxes — Receiver executing court order without authority from Canadian court — Whether infringement of constitutional right — Whether enforceable against a foreign government — Canadian Charter of Rights and Freedoms, 1982, Section 8 — The law of Canada