View source for Theft and Fraud Over $1,000,000 (Sentencing Cases)

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{{OffencesBoxMini|Fraud}}
==Offence Wording==
<div class="mw-collapsible mw-collapsed">

{{quotation2|
; Punishment for theft
334 Except where otherwise provided by law, every one who commits theft
:(a) if the property stolen is a testamentary instrument or the value of what is stolen is more than $5,000, is guilty of
::(i) an indictable offence and liable to imprisonment for a term of not more than 10 years, or
::(ii) an offence punishable on summary conviction; or
:(b) if the value of what is stolen is not more than $5,000, is guilty
::(i) of an indictable offence and is liable to imprisonment for a term not exceeding two years, or
::(ii) of an offence punishable on summary conviction.

R.S., {{LegHistory80s|1985, c. C-46}}, s. 334;
R.S., {{LegHistory80s|1985, c. 27 (1st Supp.)}}, s. 43;
{{LegHistory90s|1994, c. 44}}, s. 20;
{{LegHistory10s|2019, c. 25}}, s. 122.
|{{CCCSec2|334}}
|{{NoteUp|334}}
}}

{{quotation2|
; Fraud
380 (1) Every one who, by deceit, falsehood or other fraudulent means, whether or not it is a false pretence within the meaning of this Act, defrauds the public or any person, whether ascertained or not, of any property, money or valuable security or any service,
:(a) is guilty of an indictable offence and liable to a term of imprisonment not exceeding fourteen years, where the subject-matter of the offence is a testamentary instrument or the value of the subject-matter of the offence exceeds five thousand dollars; or
:(b) is guilty
::(i) of an indictable offence and is liable to imprisonment for a term not exceeding two years, or
::(ii) of an offence punishable on summary conviction,<br>

where the value of the subject-matter of the offence does not exceed five thousand dollars.
<br>
; Minimum punishment
(1.1) When a person is prosecuted on indictment and convicted of one or more offences referred to in subsection (1) {{AnnSec3|380(1)A}}, the court that imposes the sentence shall impose a minimum punishment of imprisonment for a term of two years if the total value of the subject-matter of the offences exceeds one million dollars.
<br>
; Affecting public market
(2) Every one who, by deceit, falsehood or other fraudulent means, whether or not it is a false pretence within the meaning of this Act, with intent to defraud, affects the public market price of stocks, shares, merchandise or anything that is offered for sale to the public is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.

R.S., {{LegHistory80s|1985, c. C-46}}, s. 380;
{{LegHistory80s|R.S., 1985, c. C-46}}, s. 380; 
R.S., {{LegHistory80s|1985, c. 27 (1st Supp.)}}, s. 54; 
{{LegHistory90s|1994, c. 44}}, s. 25; 
{{LegHistory90s|1997, c. 18}}, s. 26; 
{{LegHistory00s|2004, c. 3}}, s. 2; 
{{LegHistory10s|2011, c. 6}}, s. 2.
{{Annotation}}
|{{CCCSec2|380}}
|{{NoteUp|380|1|1.1|2}}
}}
</div>

==1 million or more==
{{seealso|Fraud (Sentencing Cases)|Theft and Fraud Between 5k and 100k (Sentencing Cases)|Theft and Fraud Between 100k and 1,000k (Sentencing Cases)}}

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{{SpanYear3|2022}}

{{SCaseFraud|{{CanLIIR-S|Mella|jlwgz|2022 ABQB 68 (CanLII)}} |{{AB}}|SC |{{JailY|8}}|2,564,840.02 | {{FindSummaries|jlwgz}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Breitkreutz|jrk09|2022 ABQB 559 (CanLII)}}{{perABQB|Feasby J}} | {{AB}} |SC| | |  {{keywords|investment fraud}} }}

{{SpanYear3|2021}}

{{SCaseFraud|{{CanLIIR-S|Mojadiddi|jct83|2021 ONCJ 38 (CanLII)}}{{perONCJ|O’Marra J}} 
|{{ON}} |{{CJ}} |3.5 years | $1,077,584|{{FindSummaries|jct83}} {{keywords|47 victims|offence over 10 years|refugee charity|64-year-old offender}} }}

{{SCaseFraud|{{CanLIIR-S|Chung|jf0hl|2021 ONCA 188 (CanLII)}} | {{ON}}|CA|7 and 3 years | | Three offenders arrange a scheme to obtain winning lottery ticket through the store they run worth $12.5 million. {{FindSummaries|jf0hl}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Thiel|jkcwt|2021 ABPC 286 (CanLII)}}{{perABPC|Achtymichuk J}} | {{AB}}| PC| 4 years | $1.5 million  | {{FindSummaries|jkcwt}} {{keywords|guilty plea|}}}}

{{SCaseFraud|{{CanLIIR-S|Dawson and Ross|jdr88|2021 NSCA 29 (CanLII)}}{{perNSCA|Derrick JA}} | {{NS}} | CA| | }} 

{{SpanYear3|2020}}
{{SCaseFraud|{{CanLIIR-S|Sy|jbnrl|2020 ONCJ 527 (CanLII)}}{{perONCJ|North J}} | {{ON}} |PC| {{JailY|3}} | $1.2 million| {{FindSummaries|jbnrl}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Rootenberg|jb36b|2020 ONSC 5928 (CanLII)}} | {{ON}} | SC| |  | {{FindSummaries|jb36b}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Neilson|j9rw1|2020 ABQB 556 (CanLII)}}{{perABQB|Eidsvik J}} | {{AB}}| SC| 5.5 years| $1,052,081 | "the 54 year old accountant was convicted at trial of fraud, theft and money laundering.  He convinced investors to keep money in his business, which he misused over four years.  He was in a position of trust for some of the nine victims who lost $1.671 million.  He used his position in the community and as an accountant to further his aims.  The court questioned whether his remorse was genuine.  He paid back $100,000.  The sentence was five and a half years." [https://canlii.ca/t/jkcwt#par57] {{FindOthers|j9rw1}} {{keywords|remorse|found guilty}} }}

{{SCaseFraud|{{CanLIIR-S|Holden|j5664|2020 ONSC 132 (CanLII)}}{{perONSC|Dambrot J}} |{{ON}}|SC| {{JailM|12}} | $54,159,737 | {{FindSummaries|j5664}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Potter and Colpitts|j528d|2020 NSCA 9 (CanLII)}}{{TheCourtNSCA}} | {{NS}} |CA| | }}

{{SpanYear3|2019}}
{{SCaseFraud|{{CanLIIR-S|Nowack|j2j86|2019 ONSC 5344 (CanLII)}}{{perONSC|Goldstein J}} |{{ON}}|SC| | | "offender, no record; no guilty plea; persuaded persons with promises of high returns to invest in fraudulent foreign exchange transactions; diverted much of the money, $2.7 million; $19 million in trading losses; restitution order $14,468,682.20; forfeiture order $15,679,087.59; 9 years’ imprisonment." {{FindSummaries|j2j86}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Motayne|jrbsz|2019 ONSC 6084 (CanLII)}}{{perONSC| J}} | {{ON}} | {{SC}} | | | {{FindSummaries|jrbsz}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Davatgar-Jafarpour|j02ms|2019 ONCA 353 (CanLII)}}{{perONCA|Roberts JA}}| {{ON}} |CA | {{JailY|4}}| 2.5 million | The "offender, executive of non-profit organization; committed fraud between $2 million and $2.5 million against the federal government over several years through submitting false reimbursements; large sophisticated scheme; 150 employees lost their jobs with bankruptcy; government regained most of its losses; no breach of trust; 4-year sentence on appeal." {{FindOthers|j02ms}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Roberts|jr1h8|2019 BCSC 338 (CanLII)}} | {{BC}} |SC| CSO |$6,030,688 | "the offender provided false information to a bank regarding his company's accounts receivable, the result of which was that the bank provided a $7 million operating line of credit. The bank lost over $6 million because the information provided by the offender to justify the loan was fraudulent. There was no breach of trust, as the vendor was at arm's length with the defrauded bank. The Court imposed a conditional sentence and concluded Mr. Roberts was not the mastermind or directing mind of the fraud, but rather was following instructions from his employer." [https://canlii.ca/t/jr1h8#par52] {{FindOthers|jr1h8}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Shoer|hxl82|2019 ONCA 105 (CanLII)}}{{perONCA|Fairburn JA}} | {{ON}} |CA| {{JailY|4}} | $1.8 million|{{FindSummaries|hxl82}} {{keywords|stockbroker|found guilty|14 victims}} }}

{{SCaseFraud|{{CanLIIR-S|Erez|hz0vr|2019 ONCA 204 (CanLII)}} | {{ON}} |CA|  | | "the appellant was convicted of a large-scale Ponzi-like scheme involving numerous victims over several years, resulting in over $6 million in losses. He had a prior criminal record for “fraud-related offences” and committed the “bulk of the present fraudulent transactions” while serving a conditional sentence or on probation for previous forgeries. While he pled guilty, the mitigating effect of that plea was attenuated as he worked to have the guilty plea struck. He failed in that endeavour and then unsuccessfully appealed on the basis that the plea judge erred in refusing to strike the plea. Like this case, the victim impact was devastating, and the appellant used the money for his own personal gain. He received an eight-year sentence, described by this court as the “top of the sentencing range”."  {{keywords|ponzi scheme}} }}

{{SCaseFraud|{{CanLIIR-S|Pastuch|j284h|2019 SKQB 196 (CanLII)}}{{perSKQB|Elson J}} | {{SK}} | {{QB}} | | | {{FindSummaries|j284h}} {{keywords|}} }}

{{SpanYear3|2018}}

{{SCaseFraud|{{CanLIIR-S|Reeve|hsqbm|2018 ONSC 3744 (CanLII)}}{{perONSC|Skarica J}} | {{ON}} | SC| {{JailY|14}} | $10 million| "the offender was a financial planner who owned and operated a number of investment offices. After a lengthy trial he was found guilty of defrauding at least 41 victims of approximately $10 million over the indictment period of January 2007 to September 2009. Skarica J. reviewed in detail the victim impact statements, which spoke of the loss of trust in people, financial struggles, loss of relationships, loss of an ability to retire, feelings of shame and embarrassment, stress-related diseases and impacts on general health. ... The court found the offender’s lack of a criminal to be a mitigating factor, along with his previous position as a highly-respected and well-known owner of an investment company. With respect to aggravating factors Skarica J. found that the total value of the fraud exceeded $1 million, there were a large number of victims and that in committing the offences the offender took advantage of his high regard in the community. The court found that denunciation and general deterrence must dominate sentencing for large-scale commercial frauds and sentenced the offender to 14 years with credit for pre-trial custody. Skarica J. also imposed a restitution order for $10,887,000.87 and a fine in lieu of forfeiture for the same amount, with a further ten years to be served in default of payment of the fine." {{FindSummaries|hsqbm}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Vuong and Quach|hw0jf|2018 ONSC 6298 (CanLII)}}{{perONSC|Shaw J}} | {{ON}} |SC| {{JailY|6}} |$3,567,992 | "The two offenders in this case were found guilty of fraud after a jury trial.  The fraud, which resulted in a loss in excess of $3.5 million, involved a large scale and carefully planned Ponzi scheme perpetrated against numerous victims.  The fraud was carried out over a period of five years, ending in October 2012. Aside from the planning and sophistication associated with the fraud, Shaw J. found significant aggravating factors associated with the impact the fraud had on many of the victims. She went on to review the various authorities, including the decision in Reeve, and pronounced a sentence for each offender of six years imprisonment less credit for remand time.   The court also ordered a fine in lieu of forfeiture as well as restitution." {{FindSummaries|hw0jf}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Pavao|htn8f|2018 ONSC 4889 (CanLII)}}{{perONSC|Molloy J}} |{{ON}}|SC| {{JailY|5}} |$1.1 million | "offender and 10 associates pretended to sell gold mining company shares; unsophisticated investors purchased $1.1 million in fictitious shares over several years; complex fraud over $1 million; many victims; no criminal record; serious heart condition; no guilty plea; 5 years’ prison; restitution $1,100,799.00; fine in lieu of forfeiture in the amount of fraud paid over 8 years" <Br>"Mr. Pavao was 58 years of age at the time of sentencing. He had three adult children. After a trial, he was convicted on 10 counts of fraud over $5,000. In this case, Mr. Pavao sold shares in a gold mining company that he did not own or have access to. Again, the court emphasized the principles of deterrence and denunciation in those situations." {{FindOthers|htn8f}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Colpitts|ht4vz|2018 NSSC 180 (CanLII)}}{{perNSSC|Coady J}} |{{NS}}|SC| {{JailY|5}} (Potter)<br>4.5 years (Colpitts) | roughly $13 million | The offenders were convicted after a lengthy trial conspiracy to manipulate market price shares and public market fraud. {{FindSummaries|ht4vz}} {{keywords|}}}} 

{{SCaseFraud|{{CanLIIR-S|Reeves|hsqk6|2018 ONSC 3939 (CanLII)}}{{perONSC|Goodman J}} | {{ON}} |SC|  | | "the offender pleaded guilty to one count of fraud over $5,000 pursuant to s. 380(1) of the Criminal Code. The offender was in the financial services business and committed fraud through the course of that business. He did not seek a pre-sentence report and did not testify during the sentencing hearing. The judge’s only source of additional information for the purpose of sentencing came from a forensic psychiatrist who discussed issues relating to the offender’s mental health.

[82]            After reviewing a number of cases, Goodman J. found that the range of sentence varies considerably. He found that this was a large-scale fraud with losses totaling $3,124,453, which was an aggravating factor. Another aggravating factor was the offender’s proximity to the victims, who were either friends, common acquaintances, relatives or otherwise connected to the accused.

[83]            A significant mitigating factor was that the accused pleaded guilty, though not until the second week of trial. As a result, Goodman J. sentenced the offender to four years’ incarceration and made an order for restitution to the individual victims. He also imposed a fine in lieu of forfeiture of $3,125,453, with five years following the expiration of any term of imprisonment to pay the fine, and a further five years on non-payment, consecutive to any other term of incarceration being served. Lastly, Goodman J. ordered that the restitution take priority over the payment of the fine in lieu of forfeiture and the fine in lieu of forfeiture be reduced by the amount of restitution paid to the victims." {{FindSummaries|hsqk6}} {{keywords|}}}}

{{SpanYear3|2017}}

{{SCaseFraud|{{CanLIIR-S|Scribnock|h2m12|2017 CanLII 13988 (ON SC)}}{{perONSC|Maranger J}}  | {{ON}}| SC|7 years |$2.8 million | "the accused pleaded guilty to 19 counts of fraud. The total amount involved was in excess of $2.8 million. The accused was a financial adviser for approximately 25 years, and many of the victims had considered him a trusted friend. The fraud took place between November 2008 and November 2012....Maranger J. found that the jurisprudence in major multi-million dollar fraud cases establishes a very wide of range of penalty, anywhere from two to ten years’ imprisonment. Key factors pushing incarceration into the higher range include “the depth of the breach of trust, the number of victims, the impact on the victims, and the amount of money involved”. Maranger J. sentenced the offender to a period of incarceration of seven years. The court found that the offender’s fraud was egregious, took advantage of long friendships, and abused a position of high trust to the financial devastation of several honest and hard-working citizens who were deprived of their right to a comfortable and decent retirement. The court ordered restitution and a fine in lieu of forfeiture in the same amount with ten years to pay, with a further five years in prison on default."  {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Dieckmann|h4mhq|2017 ONCA 575 (CanLII)}}{{TheCourtONCA}} | {{ON}} |CA|4 years | $5.7 million| "the Court of Appeal upheld the four-year custodial sentence imposed by the trial judge. In that case the judge found that the fraud was a large-scale fraud driven by greed and was complex and prolonged. The appellant was convicted of seven counts of fraud in relation to $5.7 million, which the offenders diverted from the Canadian Revenue Agency. The Court referred to R. v. Lavigne, 2006 SCC 10, [2006] 1 S.C.R. 392, which dealt with an offender’s ability to pay a fine imposed in lieu of forfeiture and held that ability to pay is not taken into consideration either in the decision to impose the fine or in the determination of the amount of the fine. ... At para. 100 in Dieckmann the Court also found that when considering a fine in lieu of forfeiture, there is no onus on the Crown to establish that an offender has received a benefit."  {{FindSummaries|h4mhq}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Eid|gxf1x|2017 ONSC 898 (CanLII)}}{{perONSC|Ray J}} | {{ON}}| SC| | $3.8 million | "Ray J. found the offender guilty of ten counts of fraud after a trial that had heard from 22 witnesses and involved complex offences over many months. The total amount of the fraud was approximately $3.8 million. The court found that a mitigating factor was that the offender had no criminal record. The court did not accept the argument that the offender’s mental health issues should be treated as a mitigating factor. The court accepted that the offender’s reputation was a good one and he was seen as generous and hard-working, which was a mitigating factor. Ray J. did, however, find that this reputation is what enabled the offender to execute the fraud.

...While remorse and acceptance of responsibility may be a mitigating factor, Ray J. noted that the absence of remorse cannot be an aggravating factor. The PSR noted that the offender expressed remorse for the subcontractors who experienced financial losses but denied responsibility and blamed others for his involvement with the criminal justice system. The court found the offender’s significant planning and deliberation in order to perpetrate the fraud to be aggravating factors. The fraud was not an impulsive act, it involved a high level of sophistication and many victims. The losses ranged between $6.9 to $8.4 million." {{FindSummaries|gxf1x}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Watson|h3kfh|2017 ONCA 346 (CanLII)}}{{TheCourtONCA}} |{{ON}}|CA | {{JailY|5}} | over $1 million | The offender was a police officer who engaged in an organized fraud scheme where false motor vehicle accident claims were made that resulted in insurers paying out claims. {{FindSummaries|h3kfh}} {{keywords|}}}}

{{SCaseFraud| {{CanLIIR-S|Pastore|h471g|2017 ONCA 487 (CanLII)}}{{TheCourtONCA}} |{{ON}}|CA | {{JailM|15}} | $1 million loan, $409,000 in losses| {{FindSummaries|h471g}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Sponagle|h3mdm|2017 NSPC 23 (CanLII)}}{{perNSPC|Derrick J}} |{{NS}}| PC | time served (3+ years) | | A joint recommendation. Crown agrees to remand credit of 3 years, 4 months. {{FindSummaries|h3mdm}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Macleod|hp4c9|2017 ABQB 722 (CanLII)}}{{perABQB|Dario J}} | {{AB}} |SC|4.5 years | $1.029 million| "the offender mortgage broker in a position of trust was convicted at trial of taking money over two and a half years from investors, 10 of whom lost $1.029 million.  His motivation in part was to bolster his reputation in the community.  He expressed remorse, but the Court questioned whether he understood how wrongful his actions were.  The sentence was four and a half years."{{FindSummaries|hp4c9}} {{keywords|}} }}

{{SpanYear3|2016}}

{{SCaseFraud|{{CanLIIR-S|Atwal|gs2vw|2016 ONSC 3668 (CanLII)}}{{perONSC|Hill J}} | {{ON}} |SC|3 years | $1 million| "offender age 54; no guilty plea; no prior criminal record; retained as bookkeeper/accountant for a large company; during 8-week period offender issued 97 cheques with the forged signature of the company’s vice president totalling more than $1 million; sentence 3 years’ prison, restitution $35,000.00." aff'd at 2017 ONCA 228{{FindSummaries|gs2vw}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Iyer|gw3z7|2016 ABQB 680 (CanLII)}}{{perABQB|Moen J}} | {{AB}} |SC| {{JailY|7}} | $5 million | "The offender was found guilty of 33 counts of fraud after a trial by jury. There were more than 54 victims involved, and the amount of the fraud was determined to be approximately $5 million. The offender had encouraged many people to invest in a land development scheme without revealing that development of the land in question was very unlikely. The Court noted that the offender used sophisticated marketing materials and tactics to give investors the impression that the company was experienced and successful. The facts of the case, as described by the sentencing judge at paras. 228 to 232 of the judgment, bear considerable resemblance to the present matter, but for the fact that the fraud was in relation to land, which give rise to a greater probability that the loss was recoverable.   After concluding that deterrence and denunciation were the most important objectives to apply in a large scale, well planned fraud, Moen J. sentenced the offender to seven years’ imprisonment and made various orders of restitution." {{FindSummaries|gw3z7}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Schoer|gnb5z|2016 ONSC 1127 (CanLII)}}{{perONSC|Gilmore J}} |{{ON}}|SC | {{JailY|4}} |$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. " {{summfrom|Pavao|htn8f|2018 ONSC 4889 (CanLII)}}<br> "after a trial of one count of fraud. Over a period of eight years, he had lured friends and clients into purported money‑making endeavours that were actually Ponzi schemes. The total fraud amounted to $1.8 million, out of which the offender retained approximately $413,500. The effect of the fraud on the victims was significant, with many of them suffering losses to their life savings and retirement funds. The 51‑year‑old offender had no criminal record and his post‑charge conduct was exemplary. He also produced letters of support. Despite these favourable observations, Gilmore J. concluded that denunciation and deterrence were two sentencing principles to apply in this case. Accordingly, a sentence of four years’ imprisonment was imposed, along with restitution orders totalling $109,150. In addition, a fine equal to the amount of the restitution was ordered." {{FindSummaries|gnb5z}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Samji|gv1ll|2016 BCPC 301 (CanLII)}}{{perBCPC|Rideout J}} | {{BC}} | {{PC}} | | $10.5 million | "The offender was found guilty of 14 counts of fraud in relation to an unlawful Ponzi scheme, that was found to be elaborate, deliberate and premediated. The complainants lost approximately $10.5 million. The offender was 53 years of age, had no prior record and presented with significant health problems. Rideout P.C.J. concluded that the offender demonstrated a wanton disregard for the risk‑taking that investors had endured. The court also disregarded the offender’s claims that she was a victim in the circumstances. A sentence of six years’ imprisonment concurrent on each count was ordered. In addition, restitution orders were made." {{FindSummaries|gv1ll}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Satgé|grwpn|2016 QCCQ 4454 (CanLII)}}{{perQCCQ|Tremblay J}} | {{QC}} | {{CQ}} | | $1 million| "The husband‑and‑wife offenders were found guilty of fraud. The offenders began defrauding the victim when the victim was 87 years of age. The fraud carried on for the next ten years until his death. The fraud amounted to approximately $1 million, some of which funds came from the victim’s wife’s estate. The court found that the wife played the larger role in perpetrating the fraud. The Court noted that both offenders presented with health issues that could be treated in jail. Tremblay J.C.Q. stressed denunciation and deterrence for the consideration for sentencing these offenders. The wife, who masterminded the fraud and played a more active role, was sentenced to four years’ incarceration, while the husband was sentenced to three years." {{FindSummaries|grwpn}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Watts|gsp3d|2016 ONSC 4843 (CanLII)}}{{perONSC|Bale J}} | {{ON}} |SC| {{JailY|6}} | $2,750,288 | {{FindSummaries|gsp3d}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Dhanaswar|gnj49|2016 ONCA 172 (CanLII)}}{{TheCourtONCA}} | {{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.{{FindSummaries|gnj49}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Pouchkina|gs8cv|2016 ONCJ 384 (CanLII)}}{{perONCJ|Dwyer J}} | {{ON}} | PC | |$5,467,204.08 | {{FindSummaries|gs8cv}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Clarke|gphlv|2016 NSSC 101 (CanLII)}}{{perNSSC|Campbell J}} |{{NS}}| SC| {{JailY|3}} | millions | A joint recommendation. {{FindSummaries|gphlv}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|McGill|gndr1|2016 ONCA 139 (CanLII)}}{{TheCourtONCA}} |{{ON}}|CA|{{JailY|4}}|$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. {{FindSummaries|gndr1}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Angelis|gtnvn|2016 ONCA 675 (CanLII)}}{{perONCA-H|Watt JA}} | {{ON}} | CA| 4 years, 3 months | $1,036,750|  {{FindSummaries|gtnvn}} {{keywords|}}}}

{{SpanYear3|2015}}

{{SCaseFraud|{{CanLIIR-S|Adams|ggtsf|2015 ONCJ 161 (CanLII)}}{{perONCJ|LeDressay J}} | {{ON}} | PC| 5.5 years | $1,610,444 | "The offender was found guilty of four counts of fraud. One count involved defrauding the shareholders of a company, and the other three counts involved defrauding specific individuals. The complainants lost a total amount of $5.68 million, none of which was recovered. The offences were well planned, took place over a lengthy period of time and involved more than one hundred victims, some of whom were close to retirement age. Despite the positive pre‑sentence report, the absence of a criminal record and the presence of a number of health problems, the court found the offender’s moral blameworthiness was moderate to high. The Court further found that the predominant sentence considerations were denunciation and deterrence. LeDressay J. sentenced the offender to 5½ years’ imprisonment for the fraud on the company’s shareholders as well as two years’ imprisonment concurrent on each of the other counts. A fine in lieu of forfeiture, in the amount of $1,610,444 was imposed or six years’ imprisonment in default. A restitution order of $5.3 million was also imposed. The fine in lieu of forfeiture was to be reduced by any restitution made under the order." {{FindSummaries|ggtsf}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Weinberg|gsddq|2016 QCCS 3137 (CanLII)}}{{perQCCS|Labrie J}} | {{QC}} | {{CS}} |  | $12 million (US) | "After a jury trial with co‑accused, the offender was found guilty of three counts of fraud, three counts of forgery, four counts of uttering forged documents and making, circulating or publishing a false prospectus. The offender, a founder of a publicly traded company, signed six wire transfers for a total of $109 million, transferring money from the company to an account in the Bahamas, with some money routed to a personal account. Although it was difficult to determine the total loss, the court found that $12 million in US funds had been wrongfully transferred. The offender had the support of family and friends and had fully complied with all the bail conditions. He also took responsibility for his actions and made restitution to the company. In imposing a global sentence of nine years’ imprisonment, Labrie J.C.S. concluded, among other things, that media coverage did not qualify as a mitigating circumstance." {{FindSummaries|gsddq}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Johnston|gmqwt|2015 SKPC 181 (CanLII)}}{{perSKPC|Jackson J}} | {{SK}} |PC| {{JailY|5}} | $1.3 million| [https://www.canlii.org/en/sk/skpc/doc/2015/2015skpc181/2015skpc181.html?resultIndex=5#summary AI summary] }}

{{SCaseFraud|{{CanLIIR-S|Fast-Carlson|gkjx5|2015 SKCA 86 (CanLII)}} | {{SK}} |CA| | | }} 

{{SpanYear3|2014}}

{{SCaseFraud|{{CanLIIR-S|MacMullin|gf4db|2014 ABQB 661 (CanLII)}}{{perABQB|Germain J}} | {{AB}} | {{QB}} | |$1 million | "The offender was convicted of 38 counts of mortgage fraud. The fraud was sophisticated and extended over a period of approximately four years. The victims included 15 financial institutions and mortgage insurers, as well as 35 individuals who served as straw buyers. The mortgages at risk amounted to $6 million, and the identifiable losses amounted to $1 million. The offender had no criminal record and did not appear to be genuinely remorseful. Indeed, he described himself as the real victim. Germain J. sentenced the offender to a global sentence of ten years’ imprisonment, consisting of two years’ imprisonment on each of the five counts, running consecutive, and two years’ imprisonment concurrent on each of the other counts. Restitution orders were also imposed." {{FindSummaries|gf4db}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Khatchatourov|g7g1h|2014 ONCA 464 (CanLII)}}{{perONCA|MacPherson JA}} | {{ON}} | CA |4 years |$1.1679 million | "there was a 37‑day trial involving two accused. They were found guilty of multiple mortgage financing frauds. The two accused were charged jointly on 10 counts of fraud, and Mr. Khatchatourov was charged separately on an eleventh count. The frauds involved the sale of 11 residential properties and 27 mortgages between 2000 and 2007. The frauds took advantage of recent immigrants from Russia and the Ukraine, and the total loss was $1.1679 million. Ultimately, the loss was mostly borne by various financial institutions who were reimbursed by the Canada Mortgage and Housing Corporation. Neither accused had a criminal record. Both accused were sentenced to four years' incarceration, which was upheld by the Ontario Court of Appeal." [https://canlii.ca/t/hw71b#par18] {{FindSummaries|g7g1h}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Thornton|gfb3v|2014 ONSC 6688 (CanLII)}}{{perONSC|Gray J}} | {{ON}} |SC| {{JailY|5}} |$3,948,301 | {{FindSummaries|gfb3v}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Lewis|g8fqw|2014 ONSC 4188 (CanLII)}}{{perONSC|Corrick J}} | {{ON}} |SC| {{JailY|7}} | $7,527,630| " jury found the offender guilty of one count of defrauding the public of an amount exceeding $5,000. He represented himself at trial.

Corrick J. found that between January 2004 and October 2011, the offender defrauded numerous people of $7,527,630 in a mortgage investment scam in the nature of a Ponzi scheme. The offender lured members of the public to invest in private mortgages through various companies he controlled by offering attractive interest rates and the backing of promissory notes promising the return of principal.

Though the offender did invest a small portion of the money he received, the investments were not as safe and secure as advertised. Corrick J. found that Mr. Lewis deposited the bulk of the money into various bank accounts held by the offender and his wife. Bank records indicated that most of the investors’ money actually went toward “interest” payments to other investors, to pay company and personal expenses, and to point of sale purchases and cash withdrawals.

The court found that aggravating factors were the scale of the fraud, the offender’s breach of his clients’ trust, the devastating impact on the victims, the driving motivation of greed in committing the crime and that the offender did not acknowledge that what he did was criminal.

Corrick J. found that protection of the public, denunciation, and deterrence (both general and specific) were of paramount importance, and sentenced the offender to seven years in prison. The court made an order for restitution and a fine in the lieu in the amount of $7,527,630, payable within ten years of his release, with a further five years in prison on default." {{summfrom|Vuong and Quach|hw0jf#par92|2018 ONSC 6298 (CanLII)}}{{atL|hw0jf|92}} {{FindSummaries|g8fqw}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Vinski|g6r5w|2014 ONSC 2332 (CanLII)}}{{perONSC|Durno J}} | {{ON}} |SC| {{JailY|4.5}}| $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. <Br> "The
64‑year‑old offender entered a guilty plea to fraud. As the manager of a credit union, the offender helped to orchestrate a series of 27 fraudulent mortgage transactions between 2002 and 2009. The total loss to the victim was approximately $3 million. The frauds in question eventually contributed to the demise of the credit union. As a consequence, more than 4,900 credit union members lost their memberships and 30 employees lost their jobs. As a result of his actions, the offender was also facing a number of civil liability claims. Durno J. concluded that an appropriate sentence was 4½ years’ imprisonment, less credit for pre‑trial custody.
" {{FindSummaries|g6r5w}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Bailey|gdwn1|2014 ABPC 223 (CanLII)}}{{perABPC|Fradsham J}} |{{AB}}| PC | {{JailY|9}} | $30-40 million |"The offender, a lawyer with no criminal record, was convicted after a lengthy trial of fraud, conspiracy to commit fraud, money laundering and conspiracy to commit money laundering. The offender and two other lawyers operated investment programs in which they gave false promises of lucrative returns. Investment funds were transferred to offshore accounts in order to conceal and convert them. The losses amounted to tens of millions of dollars. Aggravating circumstances included the amount of money involved, the fact that the offender traded on his good reputation and the three‑year period of time during which the fraud was carried out. The court further noted a lack of sincerity in the offender’s expression of remorse. Fradsham P.C.J. sentenced the offender to a total of nine years’ imprisonment, consisting of eight years’ imprisonment concurrent for fraud and conspiracy to commit fraud, as well as one year consecutive for money laundering and one year concurrent to that for conspiracy to commit money laundering." {{FindSummaries|gdwn1}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Thomas|gfwpl|2014 ABPC 280 (CanLII)}}{{perABPC|Fradsham J}} | {{AB}}| PC| 6 years (global) | $1.8 million | "the 46 year old offender pleaded guilty to defrauding six employers of $1.8 million over six years when she worked in their payroll departments.  When one employer got suspicious, she moved on to the next.  Immediately on her arrest, she expressed remorse and gave a lengthy statement admitting to the crimes.  The accused was sentenced to six years in prison.  This case is very similar to Ms. Thiel’s.  On the one hand, the fact that six employers were defrauded this way rather than one, suggests a lower sentence for Ms. Thiel.  On the other hand, genuine remorse and immediate co-operation with police in Thomas, were mitigating factors not present in Ms. Thiel’s case." {{summfrom|Thiel|jkcwt#par44|2021 ABPC 286 (CanLII)}}{{atL|jkcwt|44}} {{FindOthers|gfwpl}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Waxman|g6dgx|2014 ONCA 256 (CanLII)}}{{TheCourtONCA}} | {{ON}} | CA| {{JailY|8}} | $17 million+ USD | "The offender, a director and
senior officer of a publicly traded company, was convicted on four counts of fraud. The offender used his position to profit, at his employer’s expense, in undisclosed trading of a commodity. The amount defrauded exceeded $17 million US. The trial judge sentenced the offender to eight years’ imprisonment, ordered restitution and imposed a fine in lieu of forfeiture to be paid within three years of his release, failing which an additional six years’ imprisonment would be imposed. On appeal, the Ontario Court of Appeal amended the trial judge’s order so that the restitution order took priority over the payment of the fine in lieu of forfeiture. It also reduced the fine by any amount paid pursuant to the restitution order. In other respects, the Court of Appeal dismissed the accused’s appeal. In doing so, it observed that the sentence was within the appropriate range for a major commercial fraud." {{FindSummaries|g6dgx}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Davis|g6df8|2014 ABCA 115 (CanLII)}}{{TheCourtABCA}} | {{AB}}| CA| 4 years | $2.5 million | "Court of Appeal increased the global sentence from 2 years to 4 years for a lawyer who defrauded victims of nearly $3,000,000. In allowing the appeal, the Court held that the original sentence did not properly balance the aggravating and mitigating factors, specifically the significant amount stolen, the number of transactions, and the breach of trust against the late guilty plea and the offender’s status as a single parent." {{summfrom|Roy|k3fhw#par65|2024 ABKB 142 (CanLII)}}{{atL|k3fhw|65}} {{FindOthers|g6df8}} {{keywords|}}}}
 
{{SCaseFraud|{{CanLIIR-S|Fast|g73c3|2014 SKQB 161 (CanLII)}}{{perSKQB| Danyliuk J}} and [http://canlii.ca/t/gjgv6 2015 SKCA 56] (CanLII) |{{SK}}|CA| {{JailY|7}} | $16.7 million |  One of biggest fraud's in Saskatchewan's history. "Ronald Fast ran a Ponzi scheme that ultimately resulted in a $16.7 million fraud on nearly 250 primarily elderly people in his community.  His daughter, whom he involved in the scheme, was also charged and convicted." {{summfrom|Colpitts|ht4vz#par52|2018 NSSC 180 (CanLII)}}{{atL|ht4vz|52}} Mr Fast was 71 years of age with physical and mental health problems. {{FindSummaries|g73c3}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Fung|gdqlz|2014 ONCJ 492 (CanLII)}}{{perONCJ|Lipson J}} |{{ON}}| PC| {{JailM|17}} | $1.7 million | The offender pleaded guilty to defrauding the bank. She paid back full restitution. She suffered from major depression. {{FindSummaries|gdqlz}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Solleveld|g6xv9|2014 ONCA 418 (CanLII)}} | {{ON}} | CA| {{JailY|6}} | $7,637.041 | {{FindSummaries|g6xv9}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Stevenson|g6832|2014 BCSC 464 (CanLII)}}{{perBCSC|Bernard J}} | {{BC}} | SC| 5 years, 8 months | $4.56 million| "Mr. Stevenson participated in a Ponzi scheme that defrauded some 20 investors of approximately $4.56 million. Of that amount, $2 million was recovered, so the net loss was $2.56 million. Mr. Stevenson pled guilty. He was 58 years of age, had two adult children, and no prior record. He was sentenced to time served. Mr. Stevenson spent two years and 10 months in pretrial custody. He received presentence custody credit on a two-for-one basis, making the sentence five years and eight months." {{summfrom|Andersen|hw71b#par10|2018 BCSC 2062 (CanLII)}}{{atL|hw71b|10}} {{FindOthers|g6832}} {{keywords|}}}}

{{SpanYear3|2013}}
{{SCaseFraud|{{CanLIIR-S|Oneil|fxqt3|2013 ABCA 192 (CanLII)}}{{perABCA|Rowbotham JA}} |{{AB}}|CA| {{JailY|5}} | $3.6 million | defrauded over 40,000+ tourists of their tax rebates over 7 years.{{FindSummaries|fxqt3}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Seremet|fxg3c|2013 ABQB 291 (CanLII)}}{{perABQB|Macklin J}}|{{AB}}|SC| {{JailY|4}} | $3.6 million| Over $3 million recovered. Offender was involved in an "oklahoma flip" scheme of artificially inflating house value. "the 35 year old offender pleaded guilty to 22 counts of fraud over three and a half years in a mortgage scheme against 11 financial institutions, who lost $516,000.  The sentence was 39 months.  However, he was not in a position of trust, quit the scheme before he was caught, was not the ringleader, and paid back $16,000." {{summfrom|Thiel|jkcwt#par51|2021 ABPC 286 (CanLII)}}{{atL|jkcwt|51}} {{FindSummaries|fxg3c}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Steinhubl|fvz8g|2013 ABCA 39 (CanLII)}}{{TheCourtABCA}} |{{AB}}| CA|6 years | $3.55 million | A "very long fraud on a financial institution, no restitution, remorse or acceptance of guilt; 6 years and restitution" {{FindOthers|fvz8g}} {{keywords|found guilty|mortgage fraud|sophisticated fraud}}}}

{{SCaseFraud|{{CanLIIR-S|Boyes|fxm81|2013 ABPC 105 (CanLII)}}{{perABPC|Van Harten J}}  | AB| PC| | | "the 59 year old employee bookkeeper in a position of trust pleaded guilty to stealing $1.522 million from her employer by transferring funds from the company account, using credit cards, making ATM withdrawals and the like, in over 1,000 transactions.  She had two previous convictions for defrauding employers.  Her gambling addiction was not a mitigating factor.  This had a significant financial and emotional impact on the owners of the business.  The sentence was four and a half years.  This case has many parallels to Ms. Thiel’s case, except that Ms. Thiel has no criminal record and her transactions were fewer." {{summfrom|Thiel|jkcwt#par55|2021 ABPC 286 (CanLII)}}{{atL|jkcwt|55}} {{FindOthers|fxm81}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Paterson|fvpqm|2013 BCPC 5 (CanLII)}}{{perBCPC|Dhillon J}} |{{BC}}|PC | {{JailY|6}} | $300 million | The offender was as hospital administrator who defrauded the organization by filing false expenses and collected undeserved benefits. {{FindSummaries|fvpqm}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-SN|Shaha| [2013] OJ No 3370}} |{{ON}}| |{{JailM|66}} | $2.2 million |"...the offender defrauded 20 victims of a total of $2.2 million.  He was sentenced to 66 months in prison. ....   Some of the circumstances of Mr. Shah’s fraud were more aggravating.  For example, some of these frauds were perpetrated after he had been arrested and charged with another fraud and for some of the frauds he misrepresented himself as a lawyer.  ... Mr. Shah pleaded guilty, which was mitigating." {{summfrom|Pavao|htn8f#par102|2018 ONSC 4889 (CanLII)}}{{atL|htn8f|102}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Rosenberg|g26wn|2013 ONCJ 670 (CanLII)}}{{perONCJ|Horkins J}} | {{ON}} | {{CJ}} | | | "The offender entered guilty
pleas to eight counts of fraud, one count of possession of proceeds of crime and one count of assault. The offender created a fictional persona
described as an heir to a large fortune, as well as a successful financial advisor. In the course of his scheme, the offender developed relationships, including a romantic relationship, with certain victims. In all, the victims were defrauded of more than $1.2 million. The offender had prior fraud‑related convictions for which he had received penitentiary sentences. The court noted that he appeared to be incorrigible. Despite the acceptance of full responsibility for his conduct and the expressions of remorse, Horkins J. sentenced the offender to five years’ imprisonment concurrent for each of the frauds involving two particular victims as well as two years concurrent for each of the other charges. Concurrent sentences were also imposed for the possession of proceeds of crime and the assault.

"{{FindSummaries|g26wn}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Link|fxdh5|2013 SKQB 163 (CanLII)}}{{perSKQB|Ball J}}|{{SK}}|SC|{{JailY|5.5}}| $1.7 million | Occurred over 6 years. "The offender was guilty of two counts of fraud. Over $1.7 million was taken over a period of six years. Numerous elaborate steps were required to conceal the fraud and keep the enterprise going for that time. At least 56 victims were adversely affected. To the offender’s knowledge, some of the victims were vulnerable without much money to lose. Many were unsophisticated. They trusted the offender. He used his status in the community as a means of perpetrating and continuing the fraud. There are a number of similarities to the case at bar. Justice Ball sentenced Mr. Link to a penitentiary term of five and one‑half years." {{summfrom|Fast|g73c3#par62|2014 SKQB 161 (CanLII)}}{{atL|g73c3|62}}{{FindSummaries|fxdh5}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Tennina|fzs6b|2013 ONSC 4694 (CanLII)}}{{perONSC| J}} | {{ON}} | {{SC}} |{{JailY|10}} |$17 million | "The offender was found guilty on two counts of fraud in an elaborate and well‑planned fraud scheme which resulted in the evasion of over $17 million in taxes. The offender worked as a tax preparer and prepared tax returns to include donations that the clients had not made. The offender showed no remorse and made no restitution. The court further found no mitigating circumstances and that general and specific deterrence was a paramount sentencing consideration in the case. The offender was sentenced to 10 years’ imprisonment on each of the two counts, running concurrently. She was also fined the sum of $699,608, being the amount of taxes evaded by the offender herself." {{FindSummaries|fzs6b}} {{keywords|}} }}

{{SpanYear3|2012}}
{{SCaseFraud|{{CanLIIR-S|Abedi|fshl3|2012 ONCJ 540 (CanLII)}}{{perONCJ|Borenstein J}} |{{ON}}|PC | {{MaxCSO}} | $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. {{FindSummaries|fshl3}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Kilba|ftz36|2012 ABPC 302 (CanLII)}}{{perABPC|Van de Veen J}}|{{AB}}|PC|{{JailM|30}} |$1.47 million | "the 30 year old offender pleaded guilty to being involved in a mortgage fraud scheme on nine properties over two years resulting in a $1.47 million loss.  He was not the main player, testified against the ringleader, and the financial benefit to him from participating was about $90,000.  He was sentenced to 30 months." {{summfrom|Thiel|jkcwt#par50|2021 ABPC 286 (CanLII)}}{{atL|jkcwt|50}} {{FindSummaries|ftz36}}{{keywords|mortgages}}}}

{{SCaseFraud|{{CanLIIR-S|Khatchatourou and Rezik,|frq8k|2012 ONSC 3511 (CanLII)}}{{perONSC| O’Marra J}} |{{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. Appealed to [http://canlii.ca/t/g7g1h 2014 ONCA 464] (CanLII). {{FindSummaries|frq8k}}{{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Mazzucco|frlmp|2012 ONCJ 333 (CanLII)}}{{perONCJ|Clark J}} |{{ON}}| PC| {{JailY|6}} | $4.9 million | the offender conducted a lengthy Ponzi scheme. He made several attempts to reimburse some investors. He plead guilty at trial.{{FindSummaries|frlmp}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Cunsolo|fpl48|2012 ONSC 114 (CanLII)}}{{perONSC|Hill J}} | {{ON}} |SC| {{JailM|18}} | $3.8 million+| mortgage fraud; restitution of 250k ordered {{FindSummaries|fpl48}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Stone|fshnx|2012 SKQB 274 (CanLII)}}{{perSKQB|Danyluk J}} |{{SK}} |SC| | | }}

{{SpanYear3|2011}}

{{SCaseFraud|{{CanLIIR-S|Gaugler|fpg8r|2011 BCCA 508 (CanLII)}}{{perBCCA|Bennett JA}} | {{BC}} |CA| {{JailY|4}} | | "there were two victims, the CEO of a large company for whom the offender worked, and the CEO’s elderly mother-in-law. Over a 10-year period Ms. Gaugler, the executive assistant to the CEO, used her unrestricted access to both personal and family accounts to steal approximately $2.5 million. She wrote cheques to herself and transferred funds to her accounts, all to support a lavish lifestyle. She entered an early guilty plea and liquidated her assets to repay approximately $1.3 million. The Crown sought a sentence of three to five years, whereas the offender requested a conditional sentence order. The judge imposed four years’ imprisonment." {{summfrom|Saunders|jr1h8#par59|2022 BCSC 1263 (CanLII)}}{{atL|jr1h8|59}} {{FindSummaries|fpg8r}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Eizenga|2fmpr|2011 ONCA 113 (CanLII)}}{{perONCA|Weiler JA}} | {{ON}} | CA| $35,639,395.05 | {{keywords|ponzi scheme}}}}

{{SpanYear3|2010}}
{{SCaseFraud|{{CanLIIR-S|Banks|2c4m9|2010 ONCJ 339 (CanLII)}}{{perONCJ|West J}} |{{ON}}|PC |  {{JailY|4}} | $1.4 million | "The offender ... was an investment adviser who defrauded his victims of approximately $1.4 million.  The majority of the victims were elderly retirees who relied upon the interest from their investments to supplement their retirement income.  Some of them lost their entire life savings.  Mr. Banks was 51 years old, had numerous character references, and no prior criminal record.  He pleaded guilty.  Mr. Banks was sentenced to four years imprisonment." {{summfrom|Pavao|htn8f#par101|2018 ONSC 4889 (CanLII)}}{{atL|htn8f|101}} {{FindSummaries|2c4m9}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Johnson|2dz2h|2010 ABCA 392 (CanLII)}}{{TheCourtABCA}} | AB|CA| {{JailY|10}} | $2.43 million | {{FindSummaries|2dz2h}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Johnson|2ct1p|2010 ABQB 546 (CanLII)}}{{perABQB|Sullivan J}}|{{AB}}|SC| {{JailY|13}} | $2.4 million | ponzi scheme involved 50 investors. "The offender ran a Ponzi scheme that defrauded over 50 investors of some $2.43 million. Half of those victims were members of his church. Many victims suffered financial, psychological, emotional and physical harm. The offender did not stop on his own volition. The trial judge sentenced him to 13 years, which was reduced to 10 years on appeal." {{summfrom|Fast|g73c3#par62|2014 SKQB 161 (CanLII)}}{{atL|g73c3|62}}{{FindSummaries|2ct1p}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Thow|2fjf0|2010 BCCA 538 (CanLII)}}{{perBCCA|Low JA}} |{{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. "The accused entered guilty pleas to 20 counts of fraud, which occurred over a 2½‑year period on an international scale. The deprivation was some $10.2 million. Victims included friends and family. The offender was said to have operated without a conscience. The victims spoke of how life savings were lost and the devastation the fraud caused. On counts prior to September 2004, the sentence was seven years; after that date, nine years." {{summfrom|Fast|g73c3#par62|2014 SKQB 161 (CanLII)}}{{atL|g73c3|62}} {{FindSummaries|2fjf0}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Tickell|2b5c5|2010 BCCA 303 (CanLII)}}{{perBCCA|Kirkpatrick JA}} | {{BC}} | {{CA}} | | $1.2 million | "it involved an employee of the British Columbia Public Guardian who defrauded clients of the Public Guardian of over $1.2 million through a forged will and through transferring to himself some land for $1 which he sold for almost $1 million in net proceeds in the final days of his employment after being given notice of a lay off.  Mr. Tickell pled guilty and a substantial portion of the proceeds were recovered.  The six-year sentence imposed in that case was upheld.  The sentencing judge’s reasons attached considerable importance to the harm done to the Public Guardian, characterizing Mr. Tickell as not the “worst offender…but certainly one of the worst”." {{summfrom|Konashewych|k1k7s#par103|2023 ONSC 6743 (CanLII)}}{{atL|k1k7s|103}}  {{FindSummaries|2b5c5}} {{keywords|guilty plea|public institution|forgery of wills|substantial recovery}} }}

{{SCaseFraud|{{CanLIIR-S|Chamczuk|2dsvq|2010 ABCA 380 (CanLII)}}{{TheCourtABCA}} |{{AB}}|CA| |  | "the offender was convicted of eight counts of fraud in a mortgage scheme involving 32 transactions over two years resulting in $1.26 million in losses.  The offender was not in a position of trust, and did not stop until he was caught.  The Court of Appeal imposed the four year sentence that the trial judge said was fit, before the trial judge made an error in reducing it.  The Court of Appeal said four years was at the low end of the range, but not demonstrably unfit." [https://canlii.ca/t/jkcwt#par53] {{FindOthers|2dsvq}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S| Jones|282tq|2010 QCCQ 851 (CanLII)}}{{perQCCQ|Morin J}}|{{QC}}|PC|11 years | $50 million| Offence occurred over 27 years. {{FindSummaries|282tq}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Germain|2d516|2010 SKPC 144 (CanLII)}}{{perSKPC|Gray J}} | {{SK}} | {{PC}} | {{JailY|3.5}} | $1,199,800.00 | {{FindSummaries|2d516}} {{keywords|}} }}

{{SpanYear3|2009}}
{{SCaseFraud|{{CanLIIR-S|Georgakopoulos|221lh|2009 CanLII 43 (ONSC)}}{{perONSC| McCombs J}} |{{ON}}|SC| {{MaxCSO}} | $1.6 million | {{FindSummaries|221lh}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Fontaine|24675|2009 MBQB 165 (CanLII)}}{{perMBQB|Schulman J}} |{{MB}}| SC|{{JailY|3}} |   |{{FindSummaries|24675}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIRP-S|Lacroix|26198|2009 QCCS 4519 (CanLII)|[2009] Q.J. No 10890}}{{perQCCS|Wagner J}}|{{QC}}| | 13 years| $95 million | The offence occurred over a period of 3 years.  There were about 9,200 investors who were defrauded. HE plead guilty on the eve of his jury trial to 200 counts.<Brt> " In Lacroix, Wagner J. (as he then was) imposed a 13-year sentence. Mr. Lacroix pled guilty, but only on the eve of trial. He defrauded 9,200 victims over a four-year period. The victims lost almost $100 million and the impact on them was devastating. The ill-gotten gains funded the accused’s lavish lifestyle. There was a breach of trust, and the sentencing judge found beyond a reasonable doubt that the accused’s actions “adversely affected the Canadian economy and shook investors”: Lacroix, at para. 37. Wagner J. referred to the case as “unprecedented in the annals of Canadian legal history”: at para. 4." {{summfrom|Reeve|j85v8#par32|2020 ONCA 381 (CanLII)}}{{atL|j85v8|32}} {{FindSummaries|26198}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Drabinsky|250b6|2009 CanLII 41220 (ONSC)}}{{perONSC|Benotto J}}| {{ON}} |SC| 4 and 7 years | $100 million+ (est)| {{FindSummaries|250b6}} {{keywords|}} }}

{{SpanYear3|2008}}
{{SCaseFraud|{{CanLIIR-S|DiGiuseppe|1w7sv|2008 ONCJ 127 (CanLII)}}{{perONCJ|Tetley J}}| {{ON}} |PC |{{JailY|6}} | $3.8 million| "By manipulating his books for two corporations, the accused defrauded Revenue Canada of an amount exceeding $3.5 million. The offender was 61, with two adult daughters who (with their spouses) were also involved with the businesses. The offender had no criminal record and had some health problems, both physical and psychological. The Crown sought six years, citing as aggravating factors the breach of trust, the amount of the fraud, the need for denunciation and deterrence, the lack of remorse, the multiple levels of dishonesty involved, the degree of sophistication and planning, the length of the fraud, the use of “front men” and the failure to voluntarily terminate the criminal activity. Defence sought a sentence in the range of three years. The court determined the appropriate sentence to be six years’ imprisonment plus a fine of $2 million to be appropriate." {{summfrom|Fast|g73c3#par62|2014 SKQB 161 (CanLII)}}{{atL|g73c3|62}}{{FindSummaries|1w7sv}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S| Wilder|212js|2008 BCCA 370 (CanLII)}}{{perBCCA|Levine JA}} |{{BC}}| CA | {{JailY|9}} | $38 million | "The offender was convicted of seven counts of fraud and one count of possessing the proceeds of crime. The fraud dealt with false tax credits, and the victim was the Canadian government, which lost $38 million. A sentence of nine years imprisonment and a restitution order for $5 million was upheld on appeal. While the sentence was seen as high, it was held not to be outside the range or demonstrably unfit."{{summfrom|Fast|g73c3#par62|2014 SKQB 161 (CanLII)}}{{atL|g73c3|62}}{{FindSummaries|212js}} {{keywords|}}
}}

{{SCaseFraud|{{CanLIIR-S|Charbonneau|1vjv5|2008 QCCQ 251 (CanLII)}}{{perQCCQ|Bonin J}} | {{QC}} | PC| {{JailY|7}} | $14 million |"There are some markedly similar features to those in the case at bar. The offender was convicted of 119 counts of fraud totalling almost $14 million. He had set up a corporation which in turn set up “investment clubs” to gather funds to start an insurance company. It was a Ponzi scheme, in the form of a promissory note fraud, which ran for several years. He misrepresented facts to investors. When the scheme came to light, a proposal was made to the creditors, which was rejected and the companies then went bankrupt. The investors had no guarantee or protection and lost their money. A pre‑sentence report was not positive for the offender. He received a sentence of seven years, concurrent on each count."  {{summfrom|Fast|g73c3#par62|2014 SKQB 161 (CanLII)}}{{atL|g73c3|62}}{{FindSummaries|1vjv5}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Ellis|1vftz|2008 ABQB 40 (CanLII)}}{{perABQB|Verville J}}|{{AB}}|SC | {{JailY|5}} | $2 million (approx) |{{FindSummaries|1vftz}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Taylor|1x1h8|2008 BCPC 120 (CanLII)}}{{perBCPC|Giardini J}}|{{BC}}|PC |42 months (JR)|  3.2 million (approx) |{{FindSummaries|1x1h8}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|Penney|21svj|2008 ABPC 339 (CanLII)}}{{perABPC|Allen J}} |{{AB}}|PC| | 1.1 million | The offender plead guilty to an fraudulent investment scheme where he had 20 people invest in him. He was in a position of trust. A "$1.1 M fraud wherein the court found that many of the victims included those in a trust relationship. Mr. Penney also had one prior fraud convictions with a short sentences (9 months and 3 years probation) which according to Judge Allen{{at|47}}  “did little to curb his fraudulent activity”. Mr. Penney however did plead guilty and cooperated with the authorities - this was a significant mitigating factor. He was sentenced to 6 yrs (and would have been sentenced to 8 yrs had there not been a guilty plea)." {{summfrom|Thiel|jkcwt#par45|2021 ABPC 286 (CanLII)}}{{atL|jkcwt|45}}/{{summfrom|Dube|fmhnc#par63|2011 ABQB 410 (CanLII)}}{{atL|fmhnc|63}} {{FindOthers|21svj}} {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|McCarthy|22194|2008 CanLII 68887 (ONSC)}}{{perONSC|Thorburn J}} |{{ON}}|SC| {{MaxCSO}} | $3 million | {{FindSummaries|22194}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Allan|1zjp2|2008 CanLII 35699 (ONSC)}}{{perONSC|GP Smith J}} | {{ON}} |SC| {{JailY|3}} |$1.2 million | "The Court sentenced the accused to thirty-six months’ detention for crimes of fraud and breach of trust. She was an administrator for the Ontario Works Program, which sought to distribute assistance to clients in need who were living on the Aboriginal reserve. She created client files with false documents, reactivated terminated files, and then approved the issuing of cheques, which she cashed herself. The fraud amounted to $1,285,000. This sentence was imposed despite the fact that the accused had no criminal record, pleaded guilty, and cooperated with the police officers. No restitution was possible in her case. The accused occupied a high position of trust and defrauded the government for her own financial interest and that of her family. The fraud extended over a long period of time and involved a high degree of planning and sophistication." {{summfrom|Thibault|gndpm#par157|2015 QCCQ 8910 (CanLII)}}{{atL|gndpm|157}} {{FindSummaries|1zjp2}}{{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Wilson|23rf2|2008 NSPC 68 (CanLII)}}{{perNSPC|Ross J}}| {{NS}} |PC | {{JailM|26}} | $1.8 million |The offender pled guilty to defrauding a bank over a period of 1 month for a total exceeding $1.8 million. He ran an auto dealership and misrepresented his inventory. The offender was not in a position of trust.{{FindSummaries|23rf2}} {{keywords|}}}}

{{SpanYear3|2007}}

{{SCaseFraud|{{CanLIIR-S|Minnie and Shaw|1r09s|2007 BCSC 433 (CanLII)}}{{perBCSC|Pitfield J}}|{{BC}}|SC| 5 years and {{MaxCSO}} | $1.8 million | "Mr. Minnie was one of two co‑accused in a fraud of $1.825 million. A jury convicted Mr. Minnie of six counts of fraud and one count of theft. The co‑accused was determined to be a lesser supporting actor. Essentially, Mr. Minnie told a number of investors about an individual called “Fuller” who was largely a fictitious character, but who was actually portrayed by an accomplice. Fuller was said to be the beneficiary of a large estate which he would receive at a later date. The victims were persuaded to lend Fuller money, which would be repaid once he inherited the estate. The total taken from these unsuspecting investors was $1.825 million. Mr. Minnie was 44 years of age at the time of sentencing and had no dependants. The court found that there was no reasonable prospect of meaningful restitution. Mr. Minnie received a sentence of five years." {{summfrom|Andersen|hw71b#par14|2018 BCSC 2062 (CanLII)}}{{atL|hw71b|14}} {{FindSummaries|1r09s}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Ablacksingh|1q99v|2007 CanLII 688 (SCC)}}{{perONCJ|Gans J}} | {{ON}} |SC | {{JailY|4}} | $8 million | {{FindSummaries|1q99v}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-SN|Leefe| [2007] OJ No 3461}} | {{ON}} |SC| {{CSOM|18}} + fine (JR) | $7 million |
The offender was the operator of a telemarketing company, had a 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.  {{keywords|}}}}

{{SpanYear3|2006}}
{{SCaseFraud|{{CanLIIR-S|Coffin|1n08b|2006 QCCA 471 (CanLII)}}{{TheCourtQCCA}} |{{QC}}|CA | {{JailM|18}} |$1,556,625 | The accused pleaded guilty to fifteen counts of fraud against the Government of Canada for a total of $1,556,625. He occupied a privileged position and his acts were premeditated. The Court of Appeal of Quebec sentenced him to eighteen months’ imprisonment, overturning the trial judgment imposing a conditional sentence of two years less one day of imprisonment, even though he had reimbursed $1 million." {{summfrom|Thibault|gndpm#par157|2015 QCCQ 8910 (CanLII)}}{{atL|gndpm|157}}{{FindSummaries|1n08b}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Heiligsetzer|1m95t|2006 ABCA 2 (CanLII)}}{{perABCA| Côté JA}}|{{AB}}| CA| {{JailY|7}} | $1.5 million | A "$1.5 M trust fraud - an “economic predator” with many victims - but this was a first offence and there was a guilty plea - Judge Stephenson suggested that 3 years was the starting point for trust fraud (this has been reconsidered by our Court of Appeal however as noted in Johnson) - the 7 yrs sentence imposed by the trial judge was upheld on appeal" {{FindSummaries|1m95t}}{{keywords|}}}}

{{SpanYear3|2005}}
{{SCaseFraud|{{CanLIIR-SN|Campbell| [2005] OJ 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. {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|PT|1jtvw|2005 BCPC 55 (CanLII)}}{{perBCPC|Warren J}} |{{BC}}|PC | {{JailY|3}} | $3 million |The offender was a 60-year-old bank manager who stole millions over a 10 year period. Only $100,000 was recovered. Court of Appeal upheld the sentence. {{FindSummaries|1jtvw}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Slobogian|1k158|2005 BCSC 434 (CanLII)}}{{perBCSC|Fraser J}} |{{BC}}|SC | {{JailY|6}} | millions | one of biggest frauds in history of BC {{FindSummaries|1k158}} {{keywords|no record|regret|Enron}}}}

{{SpanYear3|2004}}
{{SCaseFraud|{{CanLIIR-S|Fortier|1hm7l|2004 BCPC 189 (CanLII)}}{{perBCPC|Phillips J}}|{{BC}}|PC |{{JailY|2.5}}| $1 million (approx) | defraud investors -- offender was under direction of manager to defraud {{FindSummaries|1hm7l}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|D'Andrea|1h7ng|2004 CanLII 13522 (ON CA)}}{{TheCourtONCA}} | {{ON}} |CA| 2 years less |$2 million | {{FindSummaries|1h7ng}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Clarke|1hp4j|2004 CanLII 7246 (ON CA)}}{{TheCourtONCA}} | {{ON}} |CA|{{JailY|3.5}}|$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.{{FindSummaries|1hp4j}} {{keywords|}}}}

{{SpanYear3|2003}}
{{SCaseFraud|{{CanLIIR-S|Black|58sh|2003 NSSC 99 (CanLII)}}{{perNSSC|Murphy J}} | {{NS}} |SC | {{JailY|2}} | $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{{FindSummaries|58sh}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIRP-S|Bjellebo|4s1z|2003 CanLII 26907 (ON CA)|[2000] OJ No 478 (Gen. Div.); [2003] OJ No 3946 (CA)}}{{perONCA|Sharpe JA}}| {{ON}} |CA| {{JailY|10}} | $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. "This was a huge fraud, one of the largest tax frauds ever in Canada. The government may have lost up to $118 million. Over 600 private investors lost $22 million. The fraud was perpetrated over seven years. This accused was sentenced to ten years’ imprisonment plus a $1 million fine which, if unpaid, would default to an additional two years (consecutive)." {{summfrom|Fast|g73c3#par62|2014 SKQB 161 (CanLII)}}{{atL|g73c3|62}}{{FindSummaries|4s1z}} {{keywords|}} }}

{{SpanYear3|2002}}
{{SCaseFraud|{{CanLIIR-S|Khan|5f5w|2002 BCCA 703 (CanLII)}}{{perBCCA|Esson JA}} |{{BC}}|CA| 2 years less a day to 3 years | $2.2 million | Two offenders were convicted of fraud. "...the accused Khan planned and carried out a large scale fraud over a period of 14 months.  This crime had a serious effect on his employer and a number of investors.  A co-accused of Khan who had somewhat less involvement in the scheme was sentenced to two years less a day.  The appellant Khan was sentenced to three years imprisonment.  Both individuals appealed.  The co-accused argued that he should have been given a conditional sentence.  Khan argued his sentence should not be different from his co-accused.  Both appeals were dismissed.  The Court said that the differential in sentence was justified because Khan was more deeply involved in the fraud than was his co-accused.  It was found the sentence imposed on Khan was fit."{{summfrom|Reid|1g9t4#par7|2004 YKCA 4 (CanLII)}}{{atL|1g9t4|7}}{{FindSummaries|5f5w}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Dobis|1dqkj|2002 CanLII 32815 (ON CA)}}{{perONCA|MacPherson JA}}
| {{ON}} |CA| {{JailY|3}}| $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.  "The accused, an accounting manager, defrauded the company for which he worked of $1.9 million. Although he had no criminal record, the Court of Appeal for Ontario overturned a sentence of two years less a day to be served in the community that had been imposed at trial, ordering instead a custodial sentence of three years in a penitentiary because the case involved fraud of considerable magnitude committed by a person in a position of trust." {{summfrom|Thibault|gndpm#par157|2015 QCCQ 8910 (CanLII)}}{{atL|gndpm|157}}{{FindSummaries|1dqkj}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIRP-S|Loewen|79tq|2002 CanLII 37336 (MB PC)|[2002] MJ No 298 (Man. P.C.)}}{{perMBPC|Wyant J}} |{{MB}}|PC| {{MaxCSO}} | 1.5 million | "Mr. Loewen entered a plea of guilty to one count of fraud.  He ... [was] carrying out a short-lived and not highly sophisticated cheque-kiting scheme that netted him $1.5 million."{{FindSummaries|79tq}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-SN|Massoudinia| [2002] OJ No 5504 (SCJ)}}|{{ON}}| | | $2 million | offender defrauded approximately 1400 people by seeking fees for a fake modeling agency. Guilty plea, remorseful, attempted restitution  {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-SN|Tulloch| [2002] OJ No 5446 (Ont. SCJ)}} |{{ON}}| SC| 2 years less a days CSO| $6.2 million | "Mr. Tulloch entered a plea of guilty to a charge of conspiracy to defraud.  He received a conditional sentence of two years less a day for claiming GST refunds of $6.2 million over an eight-month period by filing false equipment purchase invoices."  {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-SN|Damji| [2002] OJ No 4949}} |{{ON}}| |  {{JailY|7}} | | $40 million | The actual loss was $69 million.  {{keywords|}} }}

{{SCaseFraud|{{CanLIIR-S|McCullough|5j69|2002 SKQB 242 (CanLII)}}{{perSKQB|Zarzeczny J}} | {{SK}} | {{QB}} | {{JailM|21}}a | 1 million approx. | {{FindSummaries|5j69}} {{keywords|}} }}

{{SpanYear3|2001}}
{{SCaseFraud|{{CanLIIR-SN|Koval| [2001] OJ 1205}} |{{ON}}| | {{JailY|7}} | $95 million| There were $75 million in actual losses. The money was used to fund a lavish lifestyle.   {{keywords|}}}}

{{SCaseFraud|{{CanLIIRP-S|Wheeler|2f10c|2001 CanLII 37646 (NL SC)|[2001] NJ No 240 (S.C.–T.D.)}}{{perNLSC|Dymond J}}/ http://canlii.ca/t/2f11j 2001 CanLII 37651] (NL SC){{perNLSC|Dymond J}}|{{NL}}|SC|{{JailY|4.5}}| $3 million | offender ran investment scheme promising huge returns--100s of victims--offender had three children, no record--lost business as a result{{FindSummaries|2f10c}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIRP-S|Nichols|1ffww|2001 CanLII 5680|, 46 CR (5th) 294}}{{perONCA|Laskin JA}} | {{ON}} |CA| {{JailY|5}} |  $1 million + | "Mr. Nichols carried out a telemarketing scheme for which he advised a vulnerable 82‑year‑old complainant in Chicago that she had won a $13 million lottery, but in order to collect, she needed to first provide one million USD to cover taxes and insurance. She did. She was able to recover $800,000 of that sum. The net loss was some $372,000. Mr. Nichols was 29 at the time of sentencing. He had no record. He was sentenced to five years and three months but the sentence was reduced on appeal to four years." {{summfrom|Andersen|hw71b#par20|2018 BCSC 2062 (CanLII)}}{{atL|hw71b|20}} 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.{{FindSummaries|1ffww}} {{keywords|}}}}

{{SpanYear3|2000}}
{{SCaseFraud|{{CanLIIRP-S|Cantin|1kcrq|2000 CanLII 17638 (QC CQ)| [2000] No 3630}}{{perQCCQ|Auger J}}, [http://canlii.ca/t/1fd8j 2000 CanLII 5795] (QC CQ){{perQCCQ|Auger J}} | | | {{JailY|6}} | $100 million | The offence occurred over 4 years. A restitution order for $1 million was made.{{FindSummaries|1kcrq}} {{keywords|}} }}

{{SpanYear3|1998}}
{{SCaseFraud|{{CanLIIR-S|Gaudet|6gxk|1998 CanLII 5017 (ON CA)}}{{TheCourtONCA}} | {{ON}} | {{CA}} |{{JailY|5 to 8}}| $50 million | looted major brokerage firm{{FindSummaries|6gxk}} {{keywords|}}}}

{{SpanYear3|1997}}
{{SCaseFraud|{{CanLIIR-SN|Berenbaum| [1997] OJ No 5468}}| {{ON}} | | | $1.8 million |3 accountants defrauded firm. Plead guilty and were fully cooperative with forensic audit. Made virtually full restitution.  {{keywords|}}}}

{{SpanYear3|1996}}
{{SCaseFraud|{{CanLIIR-S|Savard|1ngc9|1996 CanLII 5703 (QC CA)}}{{TheCourt}} |{{QC}}|CA| 18 mo & $200,000 fine  | $1,435,000 | defraud creditors {{FindSummaries|1ngc9}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-S|Gray|674r|1995 CanLII 18 (ON CA)}}{{perONCA|Carthy JA}} |{{ON}}|CA|2.5 years and {{Jail2YLess}} | $5.8 million | government loan to perform research{{FindSummaries|674r}} {{keywords|}}}}

{{SpanYear3|1995}}
{{SCaseFraud|{{CanLIIRP-S|McLaren|1nrvn|1995 CanLII 6032 (SKQB)|[1995] S.J. No 565 (Q.B. Sask.)}}{{perSKQB| Grotsky J}}|{{SK}}|SC|{{JailY|3.5}}|$1 million + |  The offender was convicted of fraud, breach of trust and theft. "This member of the provincial legislative assembly committed offences involving over $1 million. Although he pleaded guilty, expressed remorse, was suffering from health problems, and had no criminal record, these offences were clearly planned and carried out over a long period of time, and the sentence is necessary to maintain public confidence in the administration of justice." {{summfrom|Thibault|gndpm#par157|2015 QCCQ 8910 (CanLII)}}{{atL|gndpm|157}}{{FindSummaries|1nrvn}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-SN|Alidina| [1995] OJ No 2319 (Ont. Prov. Div.)}} |{{ON}}| PC | {{JailM|15}} | $14 million |"Ms. Alidina entered a plea of guilty to a charge of defrauding her bank employer.  Over a period of five years, she diverted $14 million of funds from clients’ accounts.  Defence counsel conceded that, all things being equal, the proper range of sentence would be between three and five years.  For compassionate reasons, a sentence of 15 months was imposed."  {{keywords|}}}}

{{SpanYear3|1990}}
{{SCaseFraud|{{CanLIIR-SN|Bertram| (1990) OJ No 2013}} | {{ON}} |CA |  | $4.5 million | mostly recovered  {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-SN|Carter| [1990] OJ 3140}} |{{ON}}|  | {{JailY|7}} | $25 million | Of total amount, $6 million became personal profits of the offender.  {{keywords|}}}} 

{{SpanYear3|1984}}

{{SCaseFraud|{{CanLIIRP-S|Scherer|gbnt6|1984 CanLII 3594 (ON CA)|16 CCC (3d) 30}}{{perONCA|Martin JA}} | {{ON}} | CA| | $2,173,164.21| {{FindSummaries|gbnt6}} {{keywords|}}}}

{{SCaseFraud|{{CanLIIR-SN|Montemurro| [1984] O.J. No. 631 (SCJ)}} | {{ON}} |SC| |$3.9 million |  {{keywords|}}}}

{{SpanYear3|1981}}

{{SCaseFraud|{{CanLIIR-S|Liknaitzky|27pj1|1981 CanLII 1129 (AB QB)}} | {{AB}}|SC| 8 years | $1,664,776 | {{FindSummaries|27pj1}} {{keywords|lawyer offender|client victim}} }}


{{SCaseEnd}}

==See Also==
* [[Theft and Fraud Between $5k and $100k (Sentencing Cases)]]
* [[Theft and Fraud Between $100k and $1,000k (Sentencing Cases)]]