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Also known as rising alcohol defence or bolus drinking defence. If absorption is still greater than elimination because alcohol consumption was recent and perhaps bolus, then BAC at time of driving may be less than that at time of breath test at police station.
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See R. v. St. Pierre, SCC for a definition in the dissent:
the "last drink" defence -- i.e. the accused alleges that his or her pattern of alcohol consumption was such that the blood alcohol concentration was still rising at the time he or she was driving and that it had not yet exceeded 80 mg in 100 ml of blood;
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