Fraud (Sentencing Cases)

From Canadian Criminal Law Notebook
Jump to: navigation, search

Fraud under $5,000

Case Name Pr Ct Sentence Amount Summary
R v Song,
2017 ABPC 13 (CanLII)
AB PC 6 months CSO $5,000 approx
R v Zentner,
2012 ABPC 94 (CanLII)
AB PC discharge $4,999 offender was a funeral director who was selling cremation containers and caskets but cut corners by using a different product from what was sold
R v Hynes,
2012 CanLII 11926 (NL PC), [2012] NJ 422 (NLPC)
NL PC discharge fraud x 2, cashed cheques stolen by boyfriend
R v Bent,
2007 NSPC 63 (CanLII)
NS PC 9 month CSO Offender defrauded employer over many months. Breached trust. Had help of a 3rd party. No prior record. Restitution Order.
R v Gordon,
2004 BCCA 294 (CanLII)
BC CA 20 mo
R v McSween
(2002), 2002 NSSC 225 (CanLII), 208 N.S.R.(2d) 377
NS SC discharge fraud under $5,000--appealed S/S--Offender pretended to be pharmacist to get drugs--history of drug use-- no record-- JR rejected by judge
R v Johnson
(1996), 147 N.S.R.(2d) 105 (S.C.)
NS SC 1 month $4000 offender was admissions officer at correctional facility; handled payment of fines; on 9 occasions over 6 years stole $4000; offender age 45, no record, breach of public trust
R v Munroe
(1991), 101 N.S.R.(2d) 360 (C.A.)
NS CA 14 days $3998 age 18, over several months defrauded employer of $3998
R v Brink,
1983 CarswellBC 1623, [1983] B.C.W.L.D. 2275, [1983] BCJ No. 364
BC discharge Offender was a paramedic who stole drugs to feed a narcotics addiction.

Fraud over $5,000

1 million or more

Case Name Pr Ct Sentence Amount Summary
R v Dhanaswar,
2016 ONCA 172 (CanLII)
ON CA 6 years $2,372,702 The offender was convicted of two counts of fraud. The offender and her husband made representations to investors of large returns on small investments. Both the offender and her husband held management positions in the companies involved.
R v McGill,
2016 ONCA 139 (CanLII)
ON CA 4 years $3.4 million The offender was convicted at a jury trial of 23 counts of fraud over $5,000. He was a mortgage broker in Sarnia Ont. Over several years he was a party to a ponzi scheme amount to a total of more than 3.4 million dollars. McGill was a lesser player to the The Court overturned a 23 month conditional sentence and replaced it with a . There were 22 victims. There was a breach of trust. It was motivated only be greed. Baron, who was sentenced to 6 years, received the majority of the profits from the scheme.
R v Vinski,
2014 ONSC 2332 (CanLII)
ON SC 4.5 years $3 million The offender pleaded guilty to fraud. He was a general manager for a credit union and took out 27 fake mortgage accounts over 7 years. The fraud caused the union to collapse. He had no record and some health issues. No restitution had been paid.
R v Fast,
2014 SKQB 161 (CanLII)
SK SC 7 years $16.7 million One of biggest fraud's in Saskatchewan's history.
R v Fung, 2014 ONCJ 492 (CanLII) ON PC 17 months $1.7 million The offender pleaded guilty to defrauding the bank. She paid back full restitution. She suffered from major depression.
R v Abedi, 2012 ONCJ 540 (CanLII) ON PC 2 years less a day CSO $14 million The offender pleaded guilty to fraud. The offender was personally responsible for $850k of the total losses. He paid $50k in restitution. He was 45 years old with no criminal record. He was remorseful.
R v Oneil,
2013 ABCA 192 (CanLII)
AB CA 5 years $3.6 million defrauded over 40,000+ tourists of their tax rebates over 7 years.
R v Seremet,
2013 ABQB 291 (CanLII)
AB SC 4 years $3.6 million Over $3 million recovered. Offender was involved in an "oklahoma flip" scheme of artificially inflating house value.
R v Link,
2013 SKQB 163 (CanLII)
SK SC 5.5 years $1.7 million Occurred over 6 years.
R v Paterson,
2013 BCPC 5 (CanLII)
BC PC 6 years $300 million
R v Kilba,
2012 ABPC 302 (CanLII)
AB PC 30 months $1.47 million fraudulent mortgages
R v Khatchatourou and Rezik,
2012 ONSC 3511 (CanLII)
ON SC 4 years $1.1 million The two offenders pleaded guilty to 10 counts of fraud. They stole the identities of recently arrived immigrants to take out 27 mortgages on 11 properties from CMHC over 7 years. They were not in a position of trust. The two offenders were in a relationship. Khatchatourou was 23 years at the start of the offence and had ties to the local church. Rezik was a single mother and was attending university. Neither showed any remorse. The sentencing judge ordered 4 years and $423k in fines-in-lieu of forfeiture.
R v Mazzucco,
2012 ONCJ 333
ON PC 6 years $4.9 million _
R v Cunsolo,
2012 ONSC 114 (CanLII)
ON SC 18 months $3.8 million+ mortgage fraud; restitution of 250k ordered
R v Johnson,
2010 ABQB 546 (CanLII)
AB SC 13 years $2.4 million ponzi scheme involved 50 investors
R v Thow,
2010 BCCA 538 (CanLII)
BC CA 7 and 9 years $10 million The offenders defrauded victims of $10 million with $8 million in losses. The money was used to fund expensive lifestyle. Upheld decision of 2010 BCPC 378.
R v Jones,
2010 QCCQ 851 (CanLII)
QC PC 11 years $50 million Offence occurred over 27 years.
R v Georgakopoulos,
2009 CanLII 43 (ON SC)
ON SC 2 years less a day CSO $1.6 million
R v Lacroix,
[2009] Q.J. No. 10890
QC 13 years $95 million The offence occurred over a period of 3 years. There were about 9200 investors who were defrauded.
R v Drabinsky,
2009 CanLII 41220 (ON SC)
ON SC 4 and 7 years $100 million+ (est)
R v DiGiuseppe,
2008 ONCJ 127 (CanLII)
ON PC 6 years $3.8 million
R v Ellis,
2008 ABQB 40 (CanLII)
AB SC 5 years $2 million (approx)
R v Taylor
2008 BCPC 120 (CanLII)
BC PC 42 months (JR) 3.2 million (approx)
R v Penney
2008 ABPC 339 (CanLII)
AB PC 1.1 million had 20 people invest in him, position of trust
R v McCarthy
2008 CanLII 68887 (ON SC)
ON SC 2 years less a day CSO $3 million
R v Allan
2008 CanLII 35699 (ON SC)
ON SC 3 years $1.2 million
R v Wilson
2008 NSPC 68 (CanLII)
NS PC 26 months 1.8 million
R v Minnie and Shaw
2007 BCSC 433 (CanLII)
BC SC 5 years and 2 years less a day CSO $1.8 million several victims
R v Ablacksingh
2007 CanLII 688 (CanLII)
ON SC 4 years $8 million
R v Leefe
[2007] O.J. No. 3461
ON SC 18 months CSO + fine (JR) $7 million

Offender was operator of telemarketing company, had sophisticated operation over 7 years with profits of approx $7 million. Guilty of fraud over, possession of proceeds of crime. Fine for $1.5 million.

R v Campbell,
[2005] O.J. No. 4696 (OCJ)
ON PC CSO $1 million defrauded his elderly clients; special circumstances; accused was 65 years old; no criminal record; was in a hypomanic state at time of the offence.
R v PT,
BCPC 55 (CanLII)
BC PC 3 years $3 million 60-year-old bank manager stole
R v Slobogian
2005 BCSC 434 (CanLII)
BC SC 6 years one of biggest frauds in history of BC
R v Fortier,
2004 BCPC 189 (CanLII)
BC PC 2.5 years $1 million (approx) defraud investors -- offender was under direction of manager to defraud
R v D'Andrea,
2004 CanLII 13522 (ON CA)
ON CA 2 years less $2 million
R v Clarke, 2004 CanLII 7246 (ON CA) ON CA 3.5 years $20 million (but no actual loss) The offender was a bank employee who made a series of redemptions from client mutual funds. The sentencing judge ordered a 2 years less a day conditional sentence. Court of appeal ordered only 1 additional year after giving credit for time already served.
R v Black,
2003 NSSC 99 (CanLII)
NS SC 2 years $1 million offender diverted money from bank and provincial agency ACOA and ABN to company--no evidence of personal gain--offender was 61 years old with no record and good background--CSO not meet objectives of sentencing
R v Khan,
2002 BCCA 703 (CanLII)
BC CA 2 years less a day to 3 years $2.2 million two co-accusd convicted of fraud
R v Dobis,
2002 CanLII 32815 (ON CA)
ON CA 3 years $2.2 million The offender pleaded guilty defrauding his employer over 3.5 years. He was an account manager. He had no record and had limited job prospects. The sentencing judge gave him a conditional sentence. Court of appeal considered 3 years a "minimum" sentence.
R v Massoudinia,
[2002] O.J. No. 5504 (S.C.J.)
ON $2 million offender defrauded approximately 1400 people by seeking fees for a fake modeling agency. Guilty plea, remorseful, attempted restitution
R v Damji,
[2002] O.J. No. 4949
ON 7 years $40 million
R v Koval,
[2001] OJ 1205
ON 7 years $95 million There were $75 million in actual losses. The money was used to fund a lavish lifestyle.
R v Wheeler,
[2001] N.J. No. 240 (S.C.–T.D.)
NL SC 4.5 years $3 million offender ran investment scheme promising huge returns--100s of victims--offender had three children, no record--lost business as a result
R v Nichols,
2001 CanLII 5680, 46 C.R. (5th) 294 (Ont. C.A.)
ON CA 5 years $1 million + offender was a telemarketer who convinced a 82 year old to send him over 1 million dollars as the tax on a $13 million lottery winning--$800k was recovered--offender was 29 with no record.
R v Bjellebo,
[2000] O.J. No. 478 (Gen. Div.); [2003] O.J. No. 3946 (C.A.)
ON CA 10 years $118 million + Offender set up a yacht chartering company making many misrepresentations. The fraud involved a breach of trust against the government. There were $22 million in actual losses.
R v Cantin,
[2000] No 3630
6 years $100 million The offence occurred over 4 years. A restitution order for $1 million was made.
R v Gaudet ,
1998
5 to 8 years $50 million looted major brokerage firm
R v Berenbaum,
[1997] O.J. No. 5468
ON $1.8 million 3 accountants defrauded firm. Plead guilty and were fully cooperative with forensic audit. Made virtually full restitution.
R v Savard,
1996 QueCA
QC CA 18 mo & $200,000 fine $1,435,000 defraud creditors
R v Gray,
1995 Ont.CA.
ON CA 2.5 years and 2 years less a day $5.8 million government loan to perform research
R v Bertram,
(1990) O.J. No. 2013 (Ont. C.A.)
ON CA $4.5 million mostly recovered
R v Carter,
[1990] OJ 3140
ON 7 years $25 million Of total amount, $6 million became personal profits of the offender.

Between 500k and 1 million

Case Name Pr Ct Sentence Amount Summary
R v Kioussis,
2011 ONCJ 823 (CanLII)
ON PC 2 years less a day CSO $607k The offender pleaded guilty to fraud. She was a law clerk and office manager for a real estate law firm. She was 64 years old at the time. She had been dealing with anxiety, depression, and stress arising out of ill husband and elderly mother. She paid back the entire amount with interest in restitution before sentencing. The judge also order 100 hours community service and 18 months probation.
R v McConnell,
2011 ONCJ 476 (CanLII)
ON PC 3 years $836,739.56 The offender was a teacher who defrauded school board while employed there over 10 years. He had taken from the Athletic fund. He was in breach of trust. There was some sign of a gambling addiction but nothing significantly mitigating. He was not likely to re-offend.
R v Dube,
2011 ABQB 410 (CanLII)
AB SC 6 years $500k offender and accomplices convinced several people to invest money in several clinics that he claimed to own--prior record for related offences
R v Lamoureux,
2011 ONSC 5497 (CanLII)
ON SC 18 mo CSO $700k
R v Tickell,
2010 BCCA 303 (CanLII)
BC CA 6 years $900K+ position of trust
R v Chernoff,
2009 BCPC 38 (CanLII)
BC PC 4 years $981,979.38 The offender pleaded guilty to fraud against his employer. He was employed as an accounts clerk. Over several years he misappropriated funds.
R v Kabiawu,
2009 CanLII 18289 (ON SC)
ON SC 9 months CSO $500,000 public fraud; pharmacy
R v Keatley,
[2009] BCJ No 1591 (PC)
BC PC CSO $500,000 approx.
R v Bassett,
2009 BCPC 111 (CanLII)
BC PC 2 years $670k broker defrauded
R v Datsko,
2009 BCPC 106 (CanLII)
BC PC 3 years $720k yacht club controller
R v Kelly,
2008 CanLII 12707 (ON SC)
ON SC 3 years $700k The offender was convicted at trial of fraud and uttering forged documents. He was a company president and shareholder. He misappropriated funds by forging cheques to pay for personal expenses. He was 65 years old and not remorseful.
R v Coulson,
2008 ABPC 144 (CanLII)
AB PC 2 years less a day CSO $600k fraud over x10, offender ran an auto shop, sold customers vehicles, position of trust
R v Jaikaran, 2007 ABCA 98 (CanLII) AB CA 2 years $633,000 The offender was a bank manager and defrauded his employer. The offence was a breach of trust. The sentencing judge ordered a 2 year less a day conditional sentence. The offender payed back full restitution.
R v Leis,
2004 SKQB 463 (CanLII)
SK SC 8 month CSO $592,000
R v Blackler,
2004 CarswellNfld 439 (Prov.Ct.), aff’d 2006 NLCA 48
NL CA 2 years less a day CSO $850k
R v Bogart,
2002 CanLII 41073 (ON C.A.)
ON CA 18 months custody $900k The offender was as doctor who filed fraudulent OHIP charges over 7 years. He plead guilty and had no record. HE was 45 years old. He repaied $200k. He had a noble story of having survived cancer despite leg amputation and succeeded in med school. The sentencing judge had ordered 2 years less a day conditional sentence. The 18 months ordered by the Court of Appeal was after taking credit for 13.5 months served on his conditional sentence. Court suggests range starting at 4 years.
R v Howe,
2002 ABCA 277 (CanLII)
AB CA 2 years less a day CSO $760k offender and partner defrauded government by getting tax credits they were not entitled to.
R v Sharma,
1997 CanLII 473 (BC SC)
BC SC 18 months $720k convicted of fraud and uttering forged docuements -- loss arising from the commission amount involving the installation of nuclear power system into a submarine--fraud occurred over 12 years prior to sentencing--no prior record
R v Shah,
1994 CarswellBC 1033, [1994] BCJ No. 2261, 94 CCC (3d) 45
BC CA 8 years $635k Accused was a pharmacist who forged claims to get drugs.

Between 100k and 500k

Case Name Pr Ct Sentence Amount Summary
R v Inshanalli,
2017 ONCJ 234 (CanLII)
ON PC 3.5 years $460k She had paied about 54k in restitution before sentencing. She had a gambling addiction. He prior criminal record included two convictions for major fraud.
R v Walker,
2016 ABQB 695 (CanLII)
AB SC 3 years $315,000 The offender defrauded 5 investors. He was 70 years old at the time of the offence. The victims were not affluent
R v Hussein,
2016 CanLII 32833 (ONSC)
ON SC 30 months 400,000 (approx.) The offender defrauded the bank by cashing a series of cheques.
R v Elander,
2015 ABQB 299
AB SC 42 months 400,000+ The offender was convicted after a six-month trial. He assisted in a mortgage fraud scheme where properties were sold to strong buyers who would take out inflated mortgages. The offender used his status as a lawyer to complete the transactions.
R v Karigar,
2014 ONSC 3093 (CanLII)
ON SC 3 years 460,000 bribing a public official.
R v Fiorilli,
2014 ONSC 1117 (CanLII),
ON SC 12 months 267,082 Defrauded CHMC and RBC in two mortgage transactions. Rejected CSO. Restitution Ordered. No DNA Ordered.
R v Bondok,
2014 ONSC 394 (CanLII)
ON SC 3.5 years x 2 (fraud) $497k Offender stole PIN number for ING account of victim, withdrew funds
R v Garrick
2013 ONSC 1798 (CanLII)
ON SC 12 months $261,000
R v Maskwa
2013 SKPC 15 (CanLII)
SK PC 2 years less a day CSO $146,946.61 theft from employer Avis Rental
R v Stevens,
2013 ABPC 8 (CanLII)
AB PC 2 years $205k Offender used his position in his job to make 13 invoices to himself through a consultancy company. CSO rejected.
R v Ford,
2012 NSSC 340 (CanLII)
NS SC 12 months $322,634 ran a pharmacy on a reserve, made false prescription claims to government--occurred over 18 months--remorseful, was using drugs at time--CSO rejected
R v Parkes
2012 SKQB 257 (CanLII)
SK SC 36 months $179k offender convicted of defrauding vulnerable senior citizen
R v Garrick
2012 ONSC 2528 (CanLII)
ON SC 23 months CSO $139k offender convinced three victims to invest money in an IPO
R v Hatche
2012 SKPC 38 (CanLII)
SK PC 2 years less a day CSO $143,452.30
R v Judd
2012 BCPC 7 (CanLII)
BC PC 2 years $204,070
R v Slattery
2012 ONSC 792 (CanLII)
ON SC $77k found guilty
R v Zenari
2012 ABPC 7 (CanLII)
AB PC CSO 225k+ police officer submitting false overtime claims
R v Kaziuk
2012 ONCJ 34 (CanLII)
ON PC 10 years breach of trust, used power of attorney to defraud mother of $20,000, guilty of 334(a) and 380(1)(a) after trial, 69 prior related convictions
R v Miles,
2011 ABCA 133 (CanLII)
AB CA 2 years $203,000 The offender was a bookkeeper in a small company. She plead guilty to stealing by forging checks. The court recognized that there were "far fewer internal controls" than in a large organization and was in a "far greater position of trust". A two year less a day conditional sentence was overturned.
R v Dhaliwahl
2011 ONCJ 560 (CanLII)
ON PC 9 months $430k+ offender worked for accounting in hospital--wrote cheques to self
R v Naugler
2011 NSPC 68 (CanLII)
NS PC 8 months + probation $136,456 offender defrauded employer over 3 years
R v Purves
2011 SKQB 162 (CanLII)
SK SC 2 years less CSO $150k fraud by municipal govt employer; offender suffered from depression, anxiety, financial problems and gambling problems.
R v Allen
2011 ABPC 318 (CanLII)
AB PC 2 years $275k
R v Stirling
2010 ABCA 338 (CanLII)
AB CA 1 year $255k+ The offender was a bookkeeper for a community association. Over three years she completed 254 illegal transactions. The Court of Appeal overturned a conditional sentence.
R v MacDonald
2010 NSPC 33 (CanLII)
NS PC 30 months $200k+ investment advisor defrauded 30 clients
R v Palantzas
2009 CanLII 49328 (ON SC)
ON SC 4 years $819k The offender was a bank manager and defrauded his employer. He plead guilty and had no criminal record. He was 51 years old and married with two adult children. The wife was suffering from depression and tried to commit suicide due to the charges. The sentencing judge rejected a Joint Recommendation for 15 months.
R v Oates
2008 SKQB 274 (CanLII)
SK SC 15 months $400k+ offender was employed by a government agency. Over several years stole from employer in an "elaborate" scheme--offender had a prior related record, diagnosed with a gambling addiction, expressed remorse, was able to pay back half at the time of sentencing.
R v Gasparetto
[2008] OJ No 3840 (SC)
ON SC 18 months CSO $190k offender was 47 years old, no record, had mental health issues and was getting counselling
R v deKock
2008 ABPC 279 (CanLII)
AB PC 2 years less a day $175k The offender was found guilty of 14 counts of fraud, theft. and false pretenses. The motivation behind the fraud was to pay off creditors and keep the business going. He committed the offence over a period several months and was in a position of trust. The conviction was upheld at 2009 ABCA 25 (CanLII)
R v Williams,
2007 CanLII 4332 (ON SC)
ON SC $190k The offender was convicted at trial of fraud. He was a school superintendent. He would be able to pay restitution by using his pension. The sentencing judge rejected a conditional sentence.
R v M.K.M.
2007 BCPC 58 (CanLII)
BC PC 2 years less a day CSO $262,912 accounts receivable clerk over a long period of time
R v Fulcher
2007 ABCA 381 (CanLII)
AB CA 2 years $268k The offender pleaded guilty to embezzling from his employer, a life insurance company. He was in a position of trust. The Sentencing Judge ordered a conditional sentence which was overturned.
R v Clark,
[2006] A.J. No. 1003 (Alta. Q.B.)
AB SC 2 years $389k The offender defraud his car business's customers by making misrepresentations. He made the misrepresentations in order to keep his business going. The Court of Appeal overturned a conditional sentence.
R v Harding
2006 SKCA 118 (CanLII)
SK CA 18 months $300k offender was employed by a union, over 6 years defrauded employer through 900 transactions--offender had no record, was diagnosed with a gambling problem, medium risk to reoffend--Court overturned 2 year CSO
R v Trask,
[2005] NSJ No. 561
NS PC 2 years less a day CSO (JR) $340,731.70 offender was chief accounting officer for municipality of Victoria, defrauded over many years--motivated by greed
R v McTighe,
2005 ABCA 30 (CanLII)
AB CA $247k The offender pleaded guilty to performing 111 fraudulent transactions. He was emloyed at a national accounting firm. The Court of Appeal overturned a conditional sentence.
R v Corner,
2005 OJ No 3590 (SC)
ON SC 18 month CSO $150k offender came forward and told employer he defrauded them--offender had abusive and dysfunctional family
R v Bracegirdle,
2004 ABCA 252 (CanLII)
AB CA 2 years less a day $175,462.96 Thee offender pleaded guilty to fraud. She was financial manager for Cystic Fibrosis Society for 15 years. Over a period 5 years she took money from the society. There was no remorse or restitution. The offence was a "egregious" breach of trust and the victim was vulnerable. The sentencing judge ordered a conditional sentence.
R v Reid,
2004 YKCA 4 (CanLII)
YK CA 14 months $170k (approx) 6 months credit for remand, and served some sentence on CSO--court overturned 18 month CSO--breach of trust
R v Altenhofen,
[2003] A.J. No. 797, 2003 ABQB 485 upheld 2003 ABCA 275 (CanLII)
AB SC 2 years $400k The offender was convicted of 13 counts of fraud and possession of stolen property. He committed offence against own company involing "leaseback agreements". He also stole heavy equipment. The offender was 49 years old, minor dated record, married, experience as businessman.
R v Robinson,
[2003] O.J. No. 4722 (SCJ)
ON PC 22 month CSO over $200k employee fraud; over several months; involved deliberate, planned and covert behaviour. accused suffering from depression, an auto-immune deficiency and asthma.
R v Beggs,
2003 BCCA 101 (CanLII)
BC CA 4 years $223k+ offender was high level employee with CRA, used her position to give tax breaks to friends over 4 years
R v Evans,
2003 NBQB 54 (CanLII)
NB SC 1 year $126k offender was caregiver for elderly man with dementia, took money from elder's bank account
R v J.A.,
[2003] O.J. No. 2167 (OCJ)
ON PC 12 mo CSO $248,000 employee was a book keeper; stole over two and a half years period; depression and difficult childhood
R v Hartz,
2002 ABCA 108 (CanLII)
AB CA 18 months $123,860 offender forged 25 company cheques--offender was age 42, no record, with adult children
R v Fehr,
[2001] S.J. No. 147, 2001 SKCA 37 (CanLII)
SK CA 11 months $220k offender defrauded employer over 10 years as a bookkeeper for small company--major impact on company and 35-40 employees--offender was 56 years old, no record, married with one daughter living with family--offender made public confession and agreed to repay $80k--overturned 2 years less a day CSO
R v Matheson,
2001 NSSC 78 (CanLII)
NS SC 2 years less a day CSO $117,000 lawyer for a firm improperly took money that was given in trust as execution of a will giving assets to a child--also charged with theft, breach of trust, and forged documents
R v Moulton,
(2001), 160 CCC (3d) 407, 2001 SKCA 121 (CanLII)
SK CA 12 month CSO $270k offender sold his cattle in unauthorized transactions making large profits, defrauding beef producers coop--offender was 44 years old, married, two adult children, in cattle industry for 20 years--motivated to safe herd not greed--made restitution--no breach of trust
R v DeBay,
2001 NSCA 48 (CanLII)
NS CA 2 years (JR) $226,234.99
R v Anderson-Davis,
2000 BCSC 42 (CanLII)
BC SC 18 month CSO $136,700
R v Saunders
(2000), 189 N.S.R.(2d) 126 (S.C.) 2000 CanLII 4612
NS SC 1 year CSO $115k 82 year old lawyer was executor of a will, money taken from estate, money used to stop forclosure of house, physical health issues, no pre-conviction repayment
R v Gross,
[2000] O.J. No. 3479
ON SC 8 months CSO $297k offender was a lawyer who pled guilty to fraud x 5--over 5 months, offender defrauded 6 financial institutions--offender had 148 days remand credit
R v Millward,
[2000], A.J. No. 1371, 2000 ABCA 308 (CanLII)
AB CA 20 months $350k The offender was insurance agent committed fraud over 18 months. The Court of Appeal agreed with the sentencing judge's decision to give little to no credit for remand in another country. They also overturned a 20 month conditional sentence.
R v Ferguson,
[1999] NSJ No. 481
NS 18 months CSO $390k account and office manager issues pay cheques to non-existent employees over 3 years
R v Ruhland,
[1998] O.J. No. 781
ON 2 years less a day accused was chairman and CEO; used firm as private bank
R v Hoy,
1998
3 years $370k mutual fund salesman defrauded 6 clients over 18 mo; no prior record;
R v Dickhoff
(1998), 130 CCC (3d) 494 (Sask. C.A.)
SK CA 2 years less a day  ? offender was president of a trust company, over 4 years misled board of directors and made false notes on mortgages to get money for himself or companies he owned--position of trust--contributed to collapse of company--offender had no record, no remorse--appealed sentence of 5 years
R v Pierce,
1997 CanLII 3020 (ON CA), [1997] 32 O.R. (3d) 321
ON CA 12 months $270,000 offender was employee
R v Horvath
(1997), 117 CCC (3d) 110 (Sask. C.A.), 1997 CanLII 9759
SK CA 2 years less a day CSO $200k bank branch manager defrauded bank to support gambling addiction--offender was 25 years old with two children in her care, no record, was remorseful and sought treatment--
R v Hill,
[1997] NSJ No. 97 aff'd at 1997 CanLII 1647 (NSCA)
NS CA 12 mo $144k tax clerk working for university defrauded employer with fake invoices; only $16,000 recovered.
R v Kratky
1997 CanLII 936 (BC SC)
BC SC 18 month CSO $436,535 the offender was the bookkeeper for a dental clinic and over three and a half years defrauded the clinic--offender was 52 at the time of sentencing
R v King
(1997), 212 A.R. 44 (Alta. C.A.)
AB CA 2 years less a day $413k The offender plead guilty to defrauding 12 people using his business. Sentencing Judge ordered a 2 year less a day conditional sentence.
R v Gaetz
1992 CanLII 2509 (NS CA)
NS CA 1 day and $6,000 fine $246,251.00 fraud by operator of vehicle dealership--had financing with bank for leased vehicles--did not pay it back--offender was age 45, no personal gain from offence
R v Flynn
(1991), 109 N.S.R.(2d) 354 (T.D.), [1991] NSJ No. 536
NS SC 28 months $300,000 defrauded employer, no record, family support, potential for rehabilitation
R v Tucker
[1988] NSJ No. 33
NS CA

50k to 100k

Case Name Pr Ct Sentence Amount Summary
R v Umenwoke,
2013 ONSC 4496 (CanLII)
ON SC 20 months CSO $77,920 The offender was 63 years old with no record. He was in poor health. Judge also ordered 12 months probation.
R v Takeshita,
2013 ONSC 1385 (CanLII)
ON SC 16 months + P $80k+ offender defrauded church
R v Stuart,
2012 BCPC 327 (CanLII)
BC PC 12 months CSO $60,757.14 23 victims defrauded. Offender sold fake Olympic tickets online.
R v Wilson,
2012 NSPC 40 (CanLII)
NS PC 9 months $60,999 The offender was an MLA in the provincial legislature and filed over 30 false expense claims over 4 years. He had a pathological gambling addiction.
R v Gonzalez-Urena,
2011 BCSC 406 (CanLII)
BC SC $71.5k offender stole a credit card from post office and used it to get money for gambling
R v Wentzell,
2011 NSSC 200 (CanLII)
NS SC 6 months $69,245.51 over two years the offender created 2 false travel claims--offender was 46 years old, prior record for arson
R v Satkunarajah,
2011 ABPC 385 (CanLII)
AB PC 9 months 93.5k defraud bank; guilty plea; no record; low loss
R v Salikin,
2011 SKPC 179 (CanLII)
SK PC 18 months CSO 65k fraud of employer
R v Kohuch,
2011 ONCJ 620 (CanLII)
ON PC 18 months CSO $62,765.00 The accused was treasurer of sports league. He suffered from biopolar disorder which played a role in the offence. Full restitution had been made. The judge also ordered 12 months probation.
R v Skorobohach,
2011 BCPC 303 (CanLII)
BC PC 3 years 96k mail confidence scheme targetting senior citizens, defraud over several years
R v Lee,
2011 NSPC 81 (CanLII)
NS PC 10 months $67k over 1 year stole 23 deposits, conviction at trial,
R v Cassettari,
2010 BCPC 139 (CanLII)
BC PC 2 years less a day CSO $60,000
R v South,
2009 MBPC 12 (CanLII)
MB PC 15 months $64k
R v Bodnarchuk,
2008 BCCA 39 (CanLII)
BC CA 12 to 18 months $64k company owner defrauded investors for start-up project--breach of trust
R v Bavarsad,
2008 BCCA 137 (CanLII)
BC CA 12 months CSO $87,445
R v Upton,
2008 NSSC 360 (CanLII)
NS SC 3 years $45,353.20 42 victims
R v Alakija,
2007 ABPC 234 (CanLII)
AB PC 18 months CSO $58,829.93 stole 49 deposits from employer over < 3 months, confessed, gambling addiction
R v Pechterski,
2007 ONCJ 533
ON PC 2 months CSO $53,300 guilty of two counts fraud, five counts possession of credit card forgery machines. Offender participated in relatively sophisticated ATM skimming fraud of over 150 accounts. Offender was 41 years old with no record. 5 days pre-trial custody.
R v Deutsch,
[2005] O.J. No. 5542, 2005 CanLII 47598 (ONCA)
ON CA 4 years $54k
R v Reshke,
2004 ABQB 418 (CanLII)
AB SC 9 months $125,000 Over a period of roughly 5 years the accused defrauded his employer, the provincial government of funds. He held one of the highest unelected positions in the government. He was partially motivated by a gambling addiction. He also had an alcohol problem.
R v Williams,
[2003] O.J. NO. 2202, 2003 CanLII 9650 (C.A.)
ON CA 90 days + fine  ? offender was senior manager in a position of trust, hired girlfriend without any authority to do so
R v Inglis,
2002 BCPC 242 (CanLII)
BC PC 18 months CSO $78,738.92 employee defrauded bank employer over 2 years
R v Mastromonaco,
[2002] O.J. No. 4612
ON SC 21 months $70k offender convinced an elderly couple to invest money in financing scheme--position of trust--offender was 51 years old with dated unrelated record, denied responsibility
R v Desormeau,
[2001] N.J. No. 341 (S.C.–T.D.)
NL SC 8 months $70k captain in armed forced directed soldiers to submit blank travel claims, some money given to soldiers--offender was in forces 20 years, no record--breach of trust, public monies
R v Murdock,
[1980] NSJ No. 510, (1980), 42 N.S.R.(2d) 90 (CA)
NS CA 2 years ”substantial” amount offender ran company selling commodity options that were misleading--appeal from $5,000 + probation

50k and less

Case Name Pr Ct Sentence Amount Summary
R v Kassam,
2017 ONSC 74 (CanLII)
ON SC 3 years
R v Biletsky,
2016 ABPC 261 (CanLII)
AB PC 12 months $17,797.50
R v Drummond,
2016 CanLII 22609 (NL SCTD)
NL SC 3 months + 12 months probation $25k (Approx) The offender gave bad cheques to a property owner as rent for a residence. He was retired with wife and three young children.
R v Elmadani,
2015 NSPC 65 (CanLII)
NS PC 12 months $22,700 The offender pleaded guilty to fraud over 5k. He had falsely claimed commission income from his employer over 7 months. He had a recent prior record for fraud.
R v Lam,
2014 ABPC 90 (CanLII)
AB PC CSO $44k offender defrauded employer, the Calgary Stampede Casino. Full restitution made, counselling undertaken, remorseful.
R v Steward,
2014 ABCA 125 (CanLII)
AB CA 12 months $10,000 _
R v Cook,
2013 ABPC 6 (CanLII)
AB PC 6 months $7,500 The offender solicited charitable donations from people my misrepresenting himself as being a cancer patient.
R v MacDonald,
2013 ONSC 4872 (CanLII)
ON SC 6 months $45,700 The offender was convicted after trial. He deceived an acquaintance by selling him shares in a company he did not own. He was 45 years old with a prior related record. He had no remorse.
R v Hurlburt,
2012 NSSC 291 (CanLII)
NS SC CSO $24,000 2 years less a day CSO
R v McGrath,
2012 CanLII 67732 (NL SCTD)
NL SC 7 months $38,356.60 offender defrauded the Brain injury Association over 51 transactions over a year.
R v Lavigne,
2011 ONSC 2938 (CanLII)
ON SC 6 months $23,000 Offender was a canadian senator who filed false expenses--judge said media exposure was a neutral factor--also convicted of breach of trust (6 month CSO)
R v O’Brien, 2010 ONCJ 101 (CanLII) ON PC 90 days (fraud)
2 years less a day CSO (related offences)
$31,892.29 The offender was employed in a senior's home and defrauded the senior tenants. She was in a position of trust. She was 27 years old with no prior record.
R v Keller,
2009 ABCA 418 (CanLII)
AB CA 90 days $6k CSO overturned
R v Fayemi,
2009 BCPC 123 (CanLII)
BC PC Suspended Sentence $15,000
R v Upton,
2008 NSSC 360 (CanLII)
NS SC 3 years $45,353.20 42 victims
R v Fitzpatrick,
2005 BCCA 314 (CanLII)
BC CA 6 months $30,000 false debit purchases
R v Bradbury, 2004 NLCA 82 (CanLII) NL CA 12 months CSO $66,070 The offender was convicted at trial of two counts of fraud. He was an employee at a bingo hall and over 40 months misappropriated $66,070. The offence was "sophisticated" involved multiple acts of deception over a long period of time. The offence was a breach of trust. He was 50 years old with no prior record. He had no remorse. Court of appeal overturned a 12 month jail sentence.
R v Hewitt,
2004 NLSCTD 65 (CanLII)
NL SC 9 month CSO + 2 years probation $30,132.09 The offender pleaded guilty to theft over 5k and fraud over 5k and 43 counts of uttering forged documents. She was a municipal clerk in a position of trust and forged cheques over 21 months. The offence was moderately sophisticated. She was a 39 year old mother of four young children with no prior record.
R v Pottie,
2003 NSSC 263 (CanLII)
NS SC 18 months CSO $46,475 secretary of hockey council, defrauded over several years, offender was 58 years old with heart problems--full restitution ordered
R v Williams,
[2003] O.J. NO. 2202, 2003 CanLII 9650 (C.A.)
ON CA 90 days + fine  ? offender was senior manager in a position of trust, hired girlfriend without any authority to do so
R v Macdonald,
[2001] NSJ No. 51 (C.A.), 2001 NSCA 26
NS CA probation (JR) $32k falsified 3 years of overtime--restitution--victim was agreeable with resolution
R v Zenovitch,
[2001] YJ No 105 (SC)
YC SC 20 months CSO $37k offender was a bookkeeper who defrauded her employer, a small business--offender was 42 years old, single mother and primary caregiver of an 11 year old boy--breach of trust
R v Decoff,
2000 NSJ No. 224 (S.C.)
NS SC 18 month CSO $44,000 over 8 months, deposit manager took money, disbled spouse and young child
R v Berntson
2000
SK 1 year $40k Saskatchewan MLA; false expense accounts
R v MacEachern,
[1999] P.E.I.J. No. 85 (C.A.)
PEI CA 15 months CSO $25k offender was deputy minister of agriculture, over 3.5 year period stole from government--offender was 65 years old, with prior related record from 1989

15 months conditional – Deputy Minister defrauded government of $25,000-- in a position of trust

R v . Quinlan
(1999), 133 CCC (3d) 501 (Nfld. C.A.), 1999 CanLII 18952 (NL CA)
NL CA 6 month CSO (JR) $12k offender defrauded two employers to support cocaine addiction--offender was 29 years old, married, with a child, with a previous conviction for theft--able to make gradual restitution payments
R v . Oliver,
[1997] N.J. No. 248 (C.A.)
NL CA 7 months CSO $27,614 bank clerk defrauded employer over 2 years--lost job as a result--
R v Hiltz,
1989 CanLII 165
NS CA 3 months $5,784.70 time served
R v Murdock,
[1980] NSJ No. 510, (1980), 42 N.S.R.(2d) 90 (CA)
NS CA 2 years ”substantial” amount offender ran company selling commodity options that were misleading--appeal from $5,000 + probation

Social Services Fraud

Case Name Pr Ct Sentence Amount Summary
R v Isaac,
2009 SKPC 111 (CanLII)
SK PC 16 months CSO $5,720 welfare fraud
R v Collins
2011 O.J. No. 978, 2011 ONCA 182 (CanLII)
ON CA 10 months $96,298.51 social assistance fraud, where offender was party--67 cheques were obtained--2 years probation ; very large welfare fraud ;sophisticated ; aboriginal offender; on bail for a long time prior to sentencing; was separated from her disabled daughter--one co-accused received 26 months
R v Keuris
2008 BCSC 480 (CanLII)
BC SC 6 months CSO $25k welfare fraud
R v Lougheed,
2003 BCCA 681 (CanLII)
BC CA 45 days $6,000 Offender had one prior unrelated conviction for which she got 45 days.
R v . Rizzetto
(2002), 210 N.S.R. (2d) 67 (C.A.), 2002 NSCA 142 (CanLII)
NS CA 2 years less a day CSO $137k social service fraud over 20 years, did not declare correct income--convicted by jury--restitution of $71k.
R v Yates,
2002 BCCA 583 (CanLII)
BC CA Suspended $13,124
R v D'Amour,
2002 CanLII 45015 (ON CA)
ON CA 90 days + P $14,636 Defraud over 2 years.
R v Medeiros,
2002 CanLII 45037 (ON CA)
ON CA 9 month CSO
R v Oliynyk,
2002 SKCA 37 (CanLII)
SK CA 10 months + Pr $157,000 husband and wife defrauded welfare over 12 years by not reporting wife's income. Described as one of the largest social assistance frauds. Overturned 6 months CSO and 12 months. Judge gave credit time already spent on CSO
R v Francis,
2000 CanLII 22052 (ON CA)
ON CA 2 year less a day CSO Welfare fraud over several years.
R v Hunt,
2000 SKQB 89 (CanLII)
SK SC 6 months CSO
R v Anderson-Davis,
2000 BCSC 42 (CanLII)
BC SC 18 months CSO $136,000 Offender did not reveal large loan. Offender had no prior record. Family and community supports.
R v Lawani,
1999 CanLII 3153 (ON CA)
ON CA suspended $21,000 Offender plead guilty to 6 counts of fraud under $5,000.
R v Cameron,
1999 ABQB 160 (CanLII)
AB SC 30 days + P $17,000 Offender received welfare and did not disclose income, had also filed false medical reports. Occurred over 5 years. Offender was 61 years old and plead guilty. The judge rejected joint recommendation of 18 months CSO.
R v McIsaac
[1998] BCJ No. 1946, 1998 CanLII 4654 (BC SC)
BC SC discharge $44,546 both husband and wife on US disability for serious injuries. Received social assistance at same time.
R v Marcelino,
1998 CanLII 5530 (BC CA)
BC CA 3 month CSO $9,000

Offender received welfare and failed to disclose employment income.

R v Russell,
1997 CanLII 977 (ON CA)
ON CA 9 months over $28,000 Offender received welfare for over 20 months. He was 26 years old with a prior record for property offences.
R v Wolfchild,
1996 ABCA 78 (CanLII)
AB CA 60 days $3902
R v Carlson,
1996 CanLII 4936 (SK CA)
SK CA suspended $17,000 Offender failed to report income to social assistance over several years. Offender was 62 years old and in poor health. But for health issues, jail would have been ordered.
R v Reid,
1995 CanLII 4319 (NS CA)
NS CA $5,545 50 days OFfender did not disclose he was receiving benefits from insurer from MV accident. Offender appealed sentence of 9 months which court found to be "clearly excessive". Offender was 41 years old with no prior record.
R c Gentilletti,
1995 CanLII 5087 (QC CA)
QC CA 10 months Offender cashed 7 social assistance cheques.
R v Knowles,
1994 CanLII 1912 (BC CA)
BC CA Fine $ 4,200 Offender received welfare. He did not disclose assets.
R v Tanasichuk,
1994 CanLII 3915 (NB QB)
NB SC 6 months $37,000 Offender obtained social assistance over 9 months. He did not disclose that he was living with his partner. He was 26 years old. Had a prior record and was serving 3 year sentence on unrelated offence.
R v Friesen,
1994 CanLII 2011 (BC CA)
BC CA 9 months over $12,000 Offender collected welfare over 5 years. Did not disclose her other income. She had a prior related record and had a history of dishonesty.
R v Wilton,
(1991), 93 Sask. R. 184
SK CA 5 months Offender filed false documents to permit employee to receive unemployment insurance benefits. No prior record.
R v Roche,
1990 CanLII 6483 (NL CA)
NL CA 1 month + fine over $10,000 Offender received UIC payments over three weeks. A total of 13 people were involved in similar schemes.
R v Pelley,
1990 CanLII 6495 (NL CA)
NL CA 6 months $100,000 UIC benefits. Offender was mastermind. Appeal from sentence of 1 day + fine.
R v Francis,
1990 CanLII 6485 (NL CA)
NL CA 30 days + P

Offender was chief of native council. Offender issued false record of employment. Offender did not benefit personally, however, he was in a position of trust.

R v Bingham,
1986 ABCA 45 (CanLII)
AB CA 4 months $4,000 Offender defrauded student loan program. Used money to support children.
Paiero
(1986), 71 N.S.R.(2d) 268
NS CA Suspended Appeal from suspended sentence with 30 months probation. No restitution order.
R v Cahill,
1986 ABCA 7 (CanLII)
AB CA 3 years $63,000

Offender committed welfare fraud over 3 years. Offender was 40 years old. Plead guilty. Sophisticated scheme.

R v McMahon
[1983] BCJ No. 769 (C.A.)
BC CA 7 months $395 applied for social assistance on fake identity. Offender was aged 24. Was trying to support a partner.
R v Kemp
[1981] BCJ No. 446 (C.A.)
BC CA 90 days $2,600 offender collected welfare after getting a job. Offender was supporting 10 year old daughter. 180 hours community service
R v Kranjc
[1980] O.J. No. 775 (C.A.)
ON CA 5 months $7,344 fraudulently collected benefits for an eye injury already collected upon
R v Kirkwood
[1978] BCJ No. 612 (C.A.)
BC CA 9 months $7,300 defraud welfare over 3 months--offender was 33 years old with no record

Tax Fraud

Case Name Pr Ct Sentence Amount Summary
R v Tennina,
2013 ONSC 4694 (CanLII)
ON SC 10 years $17 million elaborate tax evasion scheme
R v Kutum,
2013 ONCJ 241 (CanLII)
ON PC 2 years $1 million tax evasion
R v Stevenson,
2002 ABCA 41 (CanLII)
AB CA 3 years $1,307,800

Bankruptcy Fraud

Case Name Pr Ct Sentence Amount Summary
R v Yaremkevich,
2002 ABPC 174 (CanLII)
AB PC $1,000 fine Charged under BIA. Summary election.
R v Levac‑Barton,
[2001] O.J. No. 5200 (Ont. Sup. Crt.)
ON SC $2,000 fine
R v Baines,
[1989] BCJ No. 372 (BCCA)
BC CA 90 days
R v Sonntag
(1989) 8 W.C.B. (2d) 32 (Ont. Dist. Ct.)
ON SC Suspended Sentence
R v Laschuk
[1988] BCJ No. 99. (BCCA)
BC CA 90 days
R v Langille,
[1986] 60 C.B.R. (NS) 55 (NSCA)
NS CA 4 months


Term PC SC CA S/S
Defined Provincial
Court
Superior
Court
Court
of Appeal
Suspended
Sentence