Fraud Between 100k and 500k (Sentencing Cases)

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Fraud Over

See also: Fraud (Sentencing Cases)

Between 100k and 500k

Case Name Pr Ct Sentence Amount Summary
R v Barchichat,
2020 QCCA 282 (CanLII), per Hesler JA
QC CA 22 months CSO $104,000 "the offences occurred between November 1, 2008 and August 4, 2010 and that the defrauded sums, totalling $104,500 and spread out among four groups of complainants, range from $5,200 to $70,000"
R v Kothary,
2018 ONCJ 133 (CanLII), per Silverstein J
ON PC 2 years + probation $467k Summary of case is pending.
R v Inshanalli,
2017 ONCJ 234 (CanLII), per West J
ON PC 3.5 years $460k She had paid about 54k in restitution before sentencing. She had a gambling addiction. He prior criminal record included two convictions for major fraud.
R v Sampson,
2016 ONCJ 128 (CanLII), per Blouin J
ON PC CSO $232,566 Summary of case is pending.
R v Schoer,
2016 ONSC 1127 (CanLII), per Gilmore J
ON SC 4 years imprisonment $413,500 "an investment adviser was sentenced to four years for defrauding 14 victims of a total of $413,500, over a period of eight years. Many of the victims were elderly and could not afford the losses they sustained. Mr. Schoer was in a position of trust. He was 51 years old, married with three children and had no criminal record. He had good character references and had already repaid one victim $72,000. Mr. Pavao has repaid nothing and the extent of his fraud is considerably more. " [1]
R v Walker,
2016 ABQB 695 (CanLII), per Ackerl J
AB SC 3 years imprisonment $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), per Turnbull J
ON SC 30 months $400,000 (approx.) The offender defrauded the bank by cashing a series of cheques.
R v Maddalena,
2015 BCSC 2474 (CanLII), per Maisonville J
BC SC 4 years imprisonment $205,286.44 "May 2004 until May 2006, Mr. Maddalena manipulated the payroll system ... he overpaid himself a substantial amount of money. As well, Mr. Maddalena manipulated tax remittances from Kirk, overpaying the Canada Revenue Agency in order to enjoy greater tax refunds."
R v Elander,
2015 ABQB 299 (CanLII), per Germain J
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 Primeau, 2015 QCCQ 2028 (CanLII), per LaFlamme J QC 45 months, 26 days $439,638 "The accused, director and majority shareholder in an investment company, had a fiduciary duty toward his investors. Nevertheless, he planned a wide-ranging fraudulent scheme to misappropriate certain amounts for personal purposes. The accused had no criminal record, pleaded guilty, was in therapy, and expressed certain regrets. Greed motivated his actions." [2]
R v Regnier,
2014 ONSC 3808 (CanLII), per Pelletier J
ON SC 18 months ~$300,000 The offence was spread over 4 years. Funds were spent on luxuries. [per Pelletier J]
R v Karigar,
2014 ONSC 3093 (CanLII), per Hackland J
ON SC 3 years imprisonment $460,000 bribing a public official.
R v Fiorilli,
2014 ONSC 1117 (CanLII), per Trotter J
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), per R Smith J
ON SC 3.5 years x 2 (fraud) $497k Offender stole PIN number for ING account of victim, withdrew funds
R v Savard,
2014 QCCQ 3153 (CanLII), per Couture J
QC 16 months $135,600 "The accused, who was in charge of accounting, misappropriated a total of $135,600 over a period of thirty-one months. She pleaded guilty, offered reimbursement, presented a low risk of reoffending, and expressed regret. The Court took into account her prior convictions for theft, the total amount of the fraud and theft, the period over which the illegal acts took place, her abuse of a position of trust and authority, the fact that she also acted out of greed and thirst for profit, and imposed a sixteen-month sentence of imprisonment with a restitution order of $70,000 followed by a two-year probation period." [3]
R v Hope,
[2013] O.J. NO. 1078, (C.J.)(*no CanLII links)
ON PC $390,000 Summary of case is pending.
R v Garrick
2013 ONSC 1798 (CanLII), per McCombs J
ON SC 12 months $261,000 Summary of case is pending.
R v Maskwa
2013 SKPC 15 (CanLII), per LaBach J
SK PC 2 years less a day CSO $146,946.61 theft from employer Avis Rental
R v Samson,
2013 QCCQ 95 (CanLII), per Boulet J
QC 2 years less a day CSO with probation $186,000 " The accused defrauded the company for which she worked as an accounting secretary of $186,000 over a two-year period. She pleaded guilty, began therapy, and expressed remorse and regret. Despite a reimbursement of $28,000 and $5,000 from the insurer, the company suffered a significant loss. The Court imposed a conditional sentence of two years less one day, followed by three years of probation." [4]
R v Stevens,
2013 ABPC 8 (CanLII), per Fradsham J
AB PC 2 years imprisonment $205k Offender used his position in his job to make 13 invoices to himself through a consultancy company. CSO rejected.
R v Grondin,
2013 QCCQ 9968 (CanLII), per Boulet J
QC 2 years less a day with probation $195,000 "The accused, an employee of the Caisse populaire Desjardins, pleaded guilty to charges of fraud in the amount of $195,000, which took place over a period of three years. The Court imposed a conditional sentence of two years less one day and three years’ probation, taking into account her remorse and low risk of reoffending. The Court considered her abuse of a position of trust in relation to her employer, the employer’s significant monetary loss, and the duration of the fraud." [5]
R v Ford,
2012 NSSC 340 (CanLII), per Bourgeois J
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), per Acton J
SK SC 36 months $179k offender convicted of defrauding vulnerable senior citizen
R v Garrick,
2012 ONSC 2528 (CanLII), per Ricchetti J
ON SC 23 months CSO $139k offender convinced three victims to invest money in an IPO
R v Frijters,
2012 ABPC 182 (CanLII), per Fraser J
AB PC $304,474.37 The offender was a used car salesman. [Fraser PCJ]
R v Hatche
2012 SKPC 38 (CanLII), per D Scott J
SK PC 2 years less a day CSO $143,452.30 Summary of case is pending.
R v Judd
2012 BCPC 7 (CanLII), per Chen J
BC PC 2 years imprisonment $204,070 "the offender was a mother of a seven-year-old child and volunteer with a soccer club whose duties included responsibility for the club’s finances. Over a period of five years, she stole over $200,000 from the club by writing cheques payable to herself and her husband or by taking cash. She also fraudulently altered bank statements. In imposing a sentence of two years’ incarceration and a restitution order for the full amount, the court noted the serious breach of trust and the planning and manipulation used to execute the crimes."[1]
R v Slattery
2012 ONSC 792 (CanLII), per Wilson J
ON SC $77k found guilty
R v Bandiera
2012 ONSC 6015 (CanLII), per Mulligan J
ON SC 5 months ~$400,000 The offender was a bookkeeper. The offence occurred over 4 years.
R v Zenari
2012 ABPC 7 (CanLII), per LeReverend J
AB PC CSO $225k+ police officer submitting false overtime claims
R v Kaziuk
2012 ONCJ 34 (CanLII), per Baldwin J
ON PC 10 years imprisonment 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 Coulombe
2012 QCCQ 4274 (CanLII), per Boulet J
QC 12 months $179,188.65 "The accused, a civil servant at the Government of Quebec’s Ministère des Transports, used forged invoices to collect $179,188.65 over a period of three years. When he pleaded guilty to breach of trust, he had reimbursed $90,000. The accused did not recognize his wrongdoing or take responsibility for his actions. The judge sentenced him to twelve months’ imprisonment."
R v Croteau-Ruthledge,
2011 QCCQ 1770 (CanLII), per Marchand J
QC PC 15 months and probation $123,000 "The accused pleaded guilty to fraud against her employer in the amount of $123,000. The Court imposed a fifteen-month sentence of imprisonment, followed by three years’ probation, even though her risk of reoffending was low and she had no criminal record. The judge bore in mind the nature and scope of the fraud, the notion of abuse of a position of trust, and her limited remorse."[6]
R v Champagne,
2011 QCCQ 6419 (CanLII), per Trudel J
QC PC $265,671 "The accused pleaded guilty to fraud in the amount of $265,671, which she committed while she was secretary-treasurer for the municipality of Ste-Eulalie. She was 52 years old and had misappropriated the funds for her own personal benefit. She was sentenced to fifteen months’ imprisonment and three years’ probation." [7]
R v Miles,
2011 ABCA 133 (CanLII), per curiam
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), per Dean J
ON PC 9 months $430k+ offender worked for accounting in hospital--wrote cheques to self
R v Naugler
2011 NSPC 68 (CanLII), per Derrick J
NS PC 8 months + probation $136,456 offender defrauded employer over 3 years
R v Purves
2011 SKQB 162 (CanLII), per Scheibel J
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), per Stevens-Guille J
AB PC 2 years $275k Summary of case is pending.
R v Lento,
2010 QCCQ 1115 (CanLII), per Bonnin J
QC PC 3 years imprisonment $500,000 "The accused pleaded guilty to a charge of defrauding his union of about $500,000 over a nine-year period. The Court imposed three years in a penitentiary despite his lack of a criminal record, pointing out that he had benefited from a favourable reputation, which he had used to mask his criminal conduct." [8]
R v Stirling
2010 ABCA 338 (CanLII), per curiam
AB CA 1 year incarceration $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. {{{6}}}
R v Collins,
2010 NLTD 7 (CanLII), per Hoegg J
NL SC 21 months $139,387.98 "The accused, a member of the Newfoundland and Labrador House of Assembly, committed several fraudulent acts over a period of six years, thereby enriching himself by $139,387.98." The Court also order ordered full restitution.
R v Walsh,
2010 CanLII 67 (NL PC), per Orr J
NL PC 22 months $159,316 "The accused, a member of the Newfoundland and Labrador House of Assembly, made fraudulent claims. He was convicted of fraud and breach of trust totalling $159,316. The Court sentenced him to twenty-two months’ imprisonment and ordered him to make restitution in the amount of $144,000 for the fraud. It also sentenced him to twelve concurrent months and two years’ probation for breach of trust."
R v Cioffi,
2010 QCCA 69 (CanLII), per curiam
QC CA 35 months $400,000 "The accused was the director of a bank branch when she authorized loans to fictitious persons. These crimes took place over a period of four years, and the bank suffered a net loss of $3.5 million. Although the accused had no criminal record, presented a low risk of reoffending, and personally lost $400,000, the Court took into account the notion of abuse of a position of trust in relation to the employer, the duration of the offences, the magnitude of the loss, the high degree of premeditation, the elevated number of transactions, and the fact that it was a complex fraudulent scheme."[9]
R v MacDonald
2010 NSPC 33 (CanLII), per Atwood J
NS PC 30 months $200k+ investment advisor defrauded 30 clients
R v Corbeil,
2010 QCCA 1628 (CanLII), per curiam
QC CA 12 months CSO $117,315 "The accused held the position of regional coordinator of the Liberal Party of Canada and took part in a scheme that used forged invoices to have a number of cheques issued to the party organization. The accused pleaded guilty to charges of fraud against the government and fraud, had no criminal record, presented a low risk of reoffending, and had profited very little personally from the fraud. The Court of Appeal of Quebec sentenced her to twelve months’ imprisonment in the community and imposed a $20,000 fine, in lieu of the fifteen months’ detention and the restitution order of $117,315 made by the lower court."[10]
R v Byrne,
2009 CanLII 17117 (NL PC), per Pike J
NL PC 2 years less a day $117,812 "The accused, a former Minister in the Newfoundland government, submitted forged, counterfeit, or duplicate expense claims and paid $18,125 in bribes. He used corruption to avoid detection. He pleaded guilty to charges of fraud in the amount of $117,812, the amount that was considered inappropriately reimbursed, out of a total of $401,000. The Court imposed a sentence of two years less one day in prison and ordered restitution of $117,812." [11]
R v O'Neill,
[2009] OJ 5999 (*no CanLII links)
ON 12 months $175,000 The offender had a gambling addiction. About $6,000 in restitution was made.
R v Callender,
[2009] OJ No 5510 (Ont. S.C.J.), 2009 CanLII 72039 (ON SC), per Baltman J
ON SC 9 months CSO $280,000 The offender committed bank fraud. He had no prior record. The judge did not order restitution or forfeiture.
R v Poitras,
2009 QCCQ 3679 (CanLII), per Bellehumeur J
QC 2 years less a day CSO $235,000 "The accused was convicted of fraud assessed at $235,000 against her employer, committed when she occupied a privileged position within the company. Although the Court noted that this was a flagrant case of abuse of a position of trust in relation to the employer, it also took into account the accused’s age, her lack of criminal record, her social and familial stability, and the fact that she did not present a risk of violence or reoffending. He imposed a sentence of two years less one day to be served in the community, in addition to an obligation to serve 240 hours of community work. Moreover, she was ordered to pay $50,000 to various organizations and submit to a two-year probation order." [12]
R v Palantzas
2009 CanLII 49328 (ON SC), per Trafford J
ON SC 4 years imprisonment $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), per Gunn J
SK SC 15 months with probation $460,520.62 The offender was employed by a government agency. Over several years stole from employer in an "elaborate" scheme. The 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), 2008 CanLII 49579 (ON SC), per Spies J
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), per Ayotte J
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(*no CanLII links)
R v Williams,
2007 CanLII 4332 (ON SC), per Hill J
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), per Dossa J
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), per Côté JA
AB CA 2 years imprisonment $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.
Court stated that d"enunciation and deterrence demanded imprisonment for financial crimes by one in a position of trust."  
R v Clark,
[2006] AJ No 1003 (Alta. Q.B.)(*no CanLII links)
AB SC 2 years imprisonment $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 Dion,
2006 QCCQ 279 (CanLII), per Lortie J
QC 28 months $340,000 The offender was the financial comptroller for a company and used that position to defraud the company. "Despite the accused’s cooperation with the investigation, his guilty plea, his lack of a criminal record, and the regrets expressed, the Court took into account the fact that it was an abuse of a position of trust from which the accused drew a personal benefit." [13]
R v Harvey,
2006 QCCQ 7143 (CanLII), per Seguin J
QC 2 years less a day with probation $220,000 "While he was director of a daycare centre, the accused defrauded this organization of a total of $220,000 over five years. He pleaded guilty, expressed great remorse, and began therapy to deal with his compulsive gambling. He had no criminal record. The Court imposed a conditional sentence of two years less one day, followed by three years' probation." [14]
R v Gopher,
2006 SKCA 86 (CanLII), per Jackson JA
SK CA 42 months $357,843 "Over a period of twenty-one months, the accused misappropriated money earmarked for an Aboriginal group. The accused recorded these amounts as transportation and personal development expenses. He was 57 years old, expressed no remorse, did not believe that his actions were criminal, and presented a risk of reoffending." [15]
R v Harding
2006 SKCA 118 (CanLII), per Cameron JA
SK CA 18 months $300k The offender was employed by his union local. Over 6 years he defrauded the union through 900 transactions. The offender was 52 years old and had no record. He was diagnosed with a gambling problem, medium risk to reoffend. Court overturned 2 year CSO
R v Trask,
[2005] NSJ No. 561(*no CanLII links)
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 Jeannotte,
2005 CanLII 22771 (QC CQ), per Provost J
AC 2 years less a day CSO $200,000 "The accused, a lawyer, pleaded guilty to fraud for having used $200,000 from her clients to pay her spouse’s drug debts. The Court sentenced her to a term of imprisonment of two years less one day to be served in the community and two years of probation. She had no criminal record, was not in a position to reimburse the money, had favourable psychological and presentence reports, and recognized her wrongdoing."[16]
R v McTighe,
2005 ABCA 30 (CanLII), per curiam
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)(*no CanLII links)
ON SC 18 month CSO $150k offender came forward and told employer he defrauded them--offender had abusive and dysfunctional family
R v Goertzen and James,
2004 BCCA 639 (CanLII), per Newbury JA
BC CA 4 years imprisonment over $100k "The Court of Appeal found that the range of sentences of both Mr. Goertzen and Ms. James to be high, but not unfit."Goetzen had no prior record. James had 27 prior convictions for dishonesty including 13 prior fraud convictions. James was on probation at the tine.
R v Bracegirdle,
2004 ABCA 252 (CanLII), per curiam
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), per Hall JA
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] AJ No 797, 2003 ABQB 485 (CanLII), per Sullivan J upheld 2003 ABCA 275 (CanLII), per Costigan JA
AB SC 2 years imprisonment $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] OJ No 4722 (SCJ)(*no CanLII links)
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), per Ryan JA
BC CA 4 years imprisonment $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), per Glennie J
NB SC 1 year incarceration $126k offender was caregiver for elderly man with dementia, took money from elder's bank account {{{6}}}
R v JA,
[2003] OJ No 2167 (OCJ)(*no CanLII links)
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), per Paperny JA
AB CA 18 months $123,860 offender forged 25 company cheques--offender was age 42, no record, with adult children. Court of appeal rejected a conditional sentence. "Ms. Hartz received a sentence of incarceration for fraud in the amount of $123,860, which was defrauded from her corporate employer. ... That she was not a danger to society was appropriately factored in by the trial judge."[17]
R v Hadjor,
2002 CanLII 41835 (ON CA), per curiam
ON CA 2 years imprisonment $400,000 "The Court of Appeal for Ontario upheld a two-year custodial sentence and a restitution order for an accountant who made false statements about his clients. He collected $400,000 for his own personal purposes and to save his company. The sentence was imposed despite his lack of criminal record." [18]
R v Fehr,
[2001] S.J. No. 147, 2001 SKCA 37 (CanLII), per Sherstobitoff JA
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), per MacAdam J
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), per Vancise JA
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 "The Court of Appeal for Saskatchewan upheld the conditional sentence of two years less one day imposed at trial, finding that the accused had not been motivated by greed but was seeking to save his property, namely, his cattle operation. He defrauded the Saskatchewan government of $273,355.55. The Court noted that the accused had no criminal record and had in now way abused a position of trust." [19]
R v DeBay,
2001 NSCA 48 (CanLII), per Cromwell JA
NS CA 2 years (JR) $226,234.99 Summary of case is pending.
R v Watkinson,
2001 ABCA 83 (CanLII), per Wittman JA (2:1)
AB CA Summary of case is pending.
R v Alain,
2001 CanLII 12757 (QC CA), per Gendreau JA
QC CA 2 years less a day CSO $200,000 "The accused used fraudulent entries in the books of two corporations to misappropriate more than $1.5 million in funds that should have been returned to investors. He pocketed $200,000 to which he had no right. He had no criminal record. The Court of Appeal of Quebec quashed a three-year custodial sentence imposed at trial, substituting a sentence of two years less one day to be served in the community. The Court emphasized that personal benefit was not the sole objective or greed the only motive. Moreover, the actions of the accused took place in the context of the implementation of a very real project on which he was greatly involved." [20]
R v Anderson-Davis,
2000 BCSC 42 (CanLII), per Boyle J
BC SC 18 month CSO $136,700 Summary of case is pending.
R v Saunders
(2000), 189 N.S.R.(2d) 126 (S.C.) 2000 CanLII 4612 (NSCC), per Davison J
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] OJ No 3479(*no CanLII links)
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], AJ No 1371, 2000 ABCA 308 (CanLII), per Fraser JA
AB CA 20 months $352,080 The offender was insurance broker who committed fraud over 18 months. He had no prior record and suffered from health problems. 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 Verville,
1999 CanLII 13272 (QC CA), per Thibeault JA
QC 1 year CSO with probation $186,488.88 "The accused stole from his own company, misappropriating $186,488.88 for his personal use. The Court of Appeal of Quebec quashed the one year custodial sentence and order for restitution, substituting a conditional sentence of one year with the obligation to perform 240 hours of community work. The Court took into consideration the fact that the accused had no criminal record and the method used was unsophisticated. It also noted that a conditional sentence is inappropriate where dishonesty is characterized by an abuse of a position of trust, which was not the case here."[21]
R v Ferguson,
[1999] NSJ No. 481(*no CanLII links)
NS 18 months CSO $390k account and office manager issues pay cheques to non-existent employees over 3 years
R v Ruhland,
1998 CanLII 6138 (ON CA), [1998] OJ No 781, per Finlayson JA
ON 2 years less a day accused was chairman and CEO; used firm as private bank
R v Hoy,
1998 CanLII 6024 (BC CA), per McEachern CJ
BC CA 3 years $370k The offender was a mutual fund salesman who defrauded 6 clients over an 18 month period. They had no prior record.
R v King, 1998 ABCA 17 (CanLII), per curiam AB CA 2 years less a day CSO $400,000 "Mr. King was convicted on two counts of fraud involving 12 victims in a total of 12 incidents, obtaining approximately $400,000.00 over a period of ten months. The Alberta court of Appeal substituted a sentence of two years less a day for a conditional sentence. The court referred to the magnitude of the fraud, the planning, the duration and the number of incidents. The victims were members of a farming community who relied on his reputation in the business community."
R v Dickhoff
(1998), 130 CCC (3d) 494 (Sask. C.A.), 1998 CanLII 12386 (SK CA), per Vancise JA
SK CA 2 years less a day incarceration ? 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. "The accused was convicted of committing fraud while he was director of a trust company, when he took advantage of his position to borrow for himself and his companies without revealing his personal interest. The accused had no criminal record. The Court of Appeal reduced the custodial sentence from five to two years, relying on, among other things, the age of the accused, the fact that he had not profited from the frauds, and his exemplary conduct during his parole. He was, however, motivated by greed. His crimes were committed over a period of four years and involved a great deal of planning, in addition to the aggravating factor of abuse of a position of trust." [22]
R v Pierce,
1997 CanLII 3020 (ON CA), [1997] 32 O.R. (3d) 321 (ONCA), per Finlayson JA
ON CA 12 months $270,000 The offender was a female employee. She was well-educated. "The accused falsified data in the accounting books of the company for which she worked and defrauded the company of $270,000. The Court of Appeal for Ontario reduced the initial sentence of twenty-one months to a twelve-month custodial sentence, given the minimal risk of reoffending. It pointed out, however, that this was a significant fraud that required planning and dishonest methods, and that abuse of a position of trust must be denounced." [23]
R v Horvath
(1997), 117 CCC (3d) 110 (Sask. C.A.), 1997 CanLII 9759 (SKCA), per Bayda CJ
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), per Chipman JA
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), per Curtis J
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.)(*no CanLII links)
AB CA 2 years less a day incarceration $413,000 The offender pleaded guilty to defrauding 12 people using his business. Sentencing Judge ordered a 2 year less a day conditional sentence. "The Court of Appeal varied the sentence to actual incarceration. Sentence not proportionate to gravity and seriousness of offence and did not sufficiently recognize principles of denunciation and specific and general deterrence. "
R v Gaetz
1992 CanLII 2509 (NS CA), per Chipman JA
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, 1991 CanLII 4304 (NS SC), per Goodfellow J
NS SC 28 months $300,000 defrauded employer, no record, family support, potential for rehabilitation
R v Tucker
[1988] NSJ No. 33(*no CanLII links)
NS CA Summary of case is pending.
R v Hennigar
(1983), 58 NSR (2d) 110 (NSCA)(*no CanLII links)
NS CA 3 years imprisonment $143,000 The offender was an investment adviser who defrauded 7 clients of a total exceeding $143,000. He was 36 years old at sentencing with a wife and 9 year old child. He expressed a desire to repay the victims. [Pace JA]