Background: Karim Menebhi, an American citizen, sought judicial review of a decision forfeiting his seized currency ($59,003 USD) to the Crown. The currency was seized at the Canadian border for failure to declare it upon entry, per the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.

Issues: The review focused on whether the forfeiture decision was reasonable, considering Menebhi's failure to report the currency and the legitimacy of its source.

Findings:

• The court determined that Menebhi did not meet the burden of proof to show the currency's legitimate origin.
• The Minister's Delegate's decision to hold the currency as forfeit was based on Menebhi's inability to demonstrate the currency’s legitimate origin and his failure to report it upon entry.

Outcome: The application for judicial review was dismissed. The court held that the forfeiture decision was reasonable, and Menebhi did not sufficiently challenge it. The court emphasized that the burden of proof was on Menebhi to demonstrate the currency's legitimacy, which he failed to do. Costs in the amount of $2,500 awarded to the respondent.