Here is the conclusion of Regina v. Hayes, 2003:
[43] I would allow the appeal, set aside the conviction, and enter an acquittal.
"R. Roy McMurtry C.J.O."
"I agree. K. M. Weiler J.A."
"I agree. John I. Laskin J.A."
RELEASED: July 10, 2003 "RRM"
I found the above at the web site of Ontario's Supreme Court,
http://www.ontariocourts.on.ca/decisions/search/en/OntarioCourtsSearch_VOpenFile.cfm?serverFilePath=D%3A\Users\Ontario Courts\www\decisions\2003\july\hayesC36130.htm
As turbodish stated, the appeal was with respect to the "obstruct police" charge being an incorrect charge. It upheld the examination of the helmet.
In other words you can refuse to show your helmet, should you wish, but you will be walking home with a $1000.00 ticket in your pocket, not riding home with a stupid grin plastered on your face.