Theft and Fraud (Sentencing Cases)
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Fraud under $5,000
| Case Name | Pr | Ct | Sentence | Amount | Summary |
|---|---|---|---|---|---|
| R v Song, 2017 ABPC 13 (CanLII), per MacDonald J |
AB | PC | 6 months CSO | $5,000 approx | The offender pleaded guilty to fraud under $5,000 in relation to 16 instances of making fraudulent refunds while working at Hudson's Bay department store. |
| R v Zentner, 2012 ABPC 94 (CanLII), per Krinke J |
AB | PC | discharge | $4,999 | offender was a funeral director who was selling cremation containers and caskets but cut corners by using a different product from what was sold |
| R v Hynes, 2012 CanLII 11926 (NL PC), [2012] NJ 422 (NLPC), per Gorman J |
NL | PC | discharge | fraud x 2, cashed cheques stolen by boyfriend | |
| R v Bent, 2007 NSPC 63 (CanLII), per C Williams J |
NS | PC | 9 month CSO | Offender defrauded employer over many months. Breached trust. Had help of a 3rd party. No prior record. Restitution Order. | |
| R v Gordon, 2004 BCCA 294 (CanLII), per Braidwood JA |
BC | CA | 20 mo | Summary of case is pending. | |
| R v McSween (2002), 2002 NSSC 225 (CanLII), 208 N.S.R.(2d) 377, per LeBlanc J |
NS | SC | discharge | The offender was charged with fraud under $5,000. " McSween held himself out as a dispensing pharmacist and asked a pharmacist at another pharmacy to provide him with Dilaudid tablets, claiming his pharmacy had run out of the drugs and that a customer required them. McSween had a drug addiction and the drugs were for his personal use. As in this case, McSween voluntarily sought treatment for his addiction, pleaded guilty and had no prior criminal record. " [4] | |
| R v Johnson (1996), 147 N.S.R.(2d) 105 (S.C.)(*no CanLII links) |
NS | SC | 1 month | $4000 | offender was admissions officer at correctional facility; handled payment of fines; on 9 occasions over 6 years stole $4000; offender age 45, no record, breach of public trust |
| R v Munroe (1991), 101 N.S.R.(2d) 360 (C.A.), 1991 CanLII 2485 (NS CA), per Clarke CJ |
NS | CA | 14 days | $3998 | age 18, over several months defrauded employer of $3998 |
| R v Brink, 1983 CarswellBC 1623, [1983] B.C.W.L.D. 2275, [1983] BCJ No. 364(*no CanLII links) |
BC | discharge | Offender was a paramedic who stole drugs to feed a narcotics addiction. |
Fraud over $5,000
Over 500k
Between 100k and 500k
| Case Name | Pr | Ct | Sentence | Amount | Summary |
|---|---|---|---|---|---|
| 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) |
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) |
ON | PC | CSO | $232,566 | Summary of case is pending. |
| R v Schoer, 2016 ONSC 1127 (CanLII) |
ON | SC | 4 years | $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. " [5] |
| R v Walker, 2016 ABQB 695 (CanLII) |
AB | SC | 3 years | $315,000 | The offender defrauded 5 investors. He was 70 years old at the time of the offence. The victims were not affluent. |
| R v Hussein, 2016 CanLII 32833 (ONSC) |
ON | SC | 30 months | $400,000 (approx.) | The offender defrauded the bank by cashing a series of cheques. |
| R v Maddalena, 2015 BCSC 2474 (CanLII) |
BC | SC | 4 years | $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) |
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) | 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." [6] | |
| R v Regnier, 2014 ONSC 3808 (CanLII) |
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) |
ON | SC | 3 years | $460,000 | bribing a public official. |
| R v Fiorilli, 2014 ONSC 1117 (CanLII), |
ON | SC | 12 months | $267,082 | Defrauded CHMC and RBC in two mortgage transactions. Rejected CSO. Restitution Ordered. No DNA Ordered. |
| R v Bondok, 2014 ONSC 394 (CanLII) |
ON | SC | 3.5 years x 2 (fraud) | $497k | Offender stole PIN number for ING account of victim, withdrew funds |
| R v Savard, 2014 QCCQ 3153 (CanLII) |
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." [7] | |
| 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) |
ON | SC | 12 months | $261,000 | Summary of case is pending. |
| R v Maskwa 2013 SKPC 15 (CanLII) |
SK | PC | 2 years less a day CSO | $146,946.61 | theft from employer Avis Rental |
| R v Samson, 2013 QCCQ 95 (CanLII) |
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." [8] | |
| R v Stevens, 2013 ABPC 8 (CanLII) |
AB | PC | 2 years | $205k | Offender used his position in his job to make 13 invoices to himself through a consultancy company. CSO rejected. |
| R v Grondin, 2013 QCCQ 9968 (CanLII) |
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." [9] | |
| R v Ford, 2012 NSSC 340 (CanLII) |
NS | SC | 12 months | $322,634 | ran a pharmacy on a reserve, made false prescription claims to government--occurred over 18 months--remorseful, was using drugs at time--CSO rejected |
| R v Parkes 2012 SKQB 257 (CanLII) |
SK | SC | 36 months | $179k | offender convicted of defrauding vulnerable senior citizen |
| R v Garrick 2012 ONSC 2528 (CanLII) |
ON | SC | 23 months CSO | $139k | offender convinced three victims to invest money in an IPO |
| R v Frijters, 2012 ABPC 182 (CanLII) |
AB | PC | $304,474.37 | The offender was a used car salesman. [Fraser PCJ] | |
| R v Hatche 2012 SKPC 38 (CanLII) |
SK | PC | 2 years less a day CSO | $143,452.30 | Summary of case is pending. |
| R v Judd 2012 BCPC 7 (CanLII) |
BC | PC | 2 years | $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) |
ON | SC | $77k | found guilty | |
| R v Bandiera 2012 ONSC 6015 (CanLII) |
ON | SC | 5 months | ~$400,000 | The offender was a bookkeeper. The offence occurred over 4 years. |
| R v Zenari 2012 ABPC 7 (CanLII) |
AB | PC | CSO | $225k+ | police officer submitting false overtime claims |
| R v Kaziuk 2012 ONCJ 34 (CanLII) |
ON | PC | 10 years | breach of trust, used power of attorney to defraud mother of $20,000, guilty of 334(a) and 380(1)(a) after trial, 69 prior related convictions | |
| R v Coulombe 2012 QCCQ 4274 (CanLII) |
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) |
QC | 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."[10] | |
| R v Champagne, 2011 QCCQ 6419 (CanLII) |
QC | $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." [11] | ||
| R v Miles, 2011 ABCA 133 (CanLII) |
AB | CA | 2 years | $203,000 | The offender was a bookkeeper in a small company. She plead guilty to stealing by forging checks. The court recognized that there were "far fewer internal controls" than in a large organization and was in a "far greater position of trust". A two year less a day conditional sentence was overturned. |
| R v Dhaliwahl 2011 ONCJ 560 (CanLII) |
ON | PC | 9 months | $430k+ | offender worked for accounting in hospital--wrote cheques to self |
| R v Naugler 2011 NSPC 68 (CanLII) |
NS | PC | 8 months + probation | $136,456 | offender defrauded employer over 3 years |
| R v Purves 2011 SKQB 162 (CanLII) |
SK | SC | 2 years less CSO | $150k | fraud by municipal govt employer; offender suffered from depression, anxiety, financial problems and gambling problems. |
| R v Allen 2011 ABPC 318 (CanLII) |
AB | PC | 2 years | $275k | Summary of case is pending. |
| R v Lento, 2010 QCCQ 1115 (CanLII) |
QC | 3 years | $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." [12] | |
| R v Stirling 2010 ABCA 338 (CanLII) |
AB | CA | 1 year | $255k+ | The offender was a bookkeeper for a community association. Over three years she completed 254 illegal transactions. The Court of Appeal overturned a conditional sentence. |
| R v Collins, 2010 NLTD 7 (CanLII) |
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) |
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) |
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."[13] |
| R v MacDonald 2010 NSPC 33 (CanLII) |
NS | PC | 30 months | $200k+ | investment advisor defrauded 30 clients |
| R v Corbeil, 2010 QCCA 1628 (CanLII) |
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."[14] |
| R v Byrne, 2009 CanLII 17117 (NL PC) |
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." [15] |
| 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] O.J. No. 5510 (Ont. S.C.J.), 2009 CanLII 72039 (ON SC) |
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) |
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." [16] | |
| R v Palantzas 2009 CanLII 49328 (ON SC) |
ON | SC | 4 years | $819k | The offender was a bank manager and defrauded his employer. He plead guilty and had no criminal record. He was 51 years old and married with two adult children. The wife was suffering from depression and tried to commit suicide due to the charges. The sentencing judge rejected a Joint Recommendation for 15 months. |
| R v Oates 2008 SKQB 274 (CanLII) |
SK | SC | 15 months 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) |
ON | SC | 18 months CSO | $190k | offender was 47 years old, no record, had mental health issues and was getting counselling |
| R v deKock 2008 ABPC 279 (CanLII) |
AB | PC | 2 years less a day | $175k | The offender was found guilty of 14 counts of fraud, theft. and false pretenses. The motivation behind the fraud was to pay off creditors and keep the business going. He committed the offence over a period several months and was in a position of trust. The conviction was upheld at 2009 ABCA 25(*no CanLII links) |
| R v Williams, 2007 CanLII 4332 (ON SC) |
ON | SC | $190k | The offender was convicted at trial of fraud. He was a school superintendent. He would be able to pay restitution by using his pension. The sentencing judge rejected a conditional sentence. | |
| R v M.K.M. 2007 BCPC 58 (CanLII) |
BC | PC | 2 years less a day CSO | $262,912 | accounts receivable clerk over a long period of time |
| R v Fulcher 2007 ABCA 381 (CanLII) |
AB | CA | 2 years | $268k | The offender pleaded guilty to embezzling from his employer, a life insurance company. He was in a position of trust. The Sentencing Judge ordered a conditional sentence which was overturned.
Court stated that d"enunciation and deterrence demanded imprisonment for financial crimes by one in a position of trust." |
| R v Clark, [2006] A.J. No. 1003 (Alta. Q.B.)(*no CanLII links) |
AB | SC | 2 years | $389k | The offender defraud his car business's customers by making misrepresentations. He made the misrepresentations in order to keep his business going. The Court of Appeal overturned a conditional sentence. |
| R v Dion, 2006 QCCQ 279 (CanLII) |
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." [17] | |
| R v Harvey, 2006 QCCQ 7143 (CanLII) |
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." [18] | |
| R v Gopher, 2006 SKCA 86 (CanLII) |
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." [19] |
| R v Harding 2006 SKCA 118 (CanLII) |
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) |
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."[20] | |
| R v McTighe, 2005 ABCA 30 (CanLII) |
AB | CA | $247k | The offender pleaded guilty to performing 111 fraudulent transactions. He was emloyed at a national accounting firm. The Court of Appeal overturned a conditional sentence. | |
| R v Corner, 2005 OJ No 3590 (SC)(*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) |
BC | CA | 4 years | 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) |
AB | CA | 2 years less a day | $175,462.96 | Thee offender pleaded guilty to fraud. She was financial manager for Cystic Fibrosis Society for 15 years. Over a period 5 years she took money from the society. There was no remorse or restitution. The offence was a "egregious" breach of trust and the victim was vulnerable. The sentencing judge ordered a conditional sentence. |
| R v Reid, 2004 YKCA 4 (CanLII) |
YK | CA | 14 months | $170k (approx) | 6 months credit for remand, and served some sentence on CSO--court overturned 18 month CSO--breach of trust |
| R v Altenhofen, [2003] A.J. No. 797, 2003 ABQB 485 (CanLII) upheld 2003 ABCA 275 (CanLII) |
AB | SC | 2 years | $400k | The offender was convicted of 13 counts of fraud and possession of stolen property. He committed offence against own company involing "leaseback agreements". He also stole heavy equipment. The offender was 49 years old, minor dated record, married, experience as businessman. |
| R v Robinson, [2003] O.J. No. 4722 (SCJ)(*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) |
BC | CA | 4 years | $223k+ | offender was high level employee with CRA, used her position to give tax breaks to friends over 4 years |
| R v Evans, 2003 NBQB 54 (CanLII) |
NB | SC | 1 year | $126k | offender was caregiver for elderly man with dementia, took money from elder's bank account |
| R v J.A., [2003] O.J. No. 2167 (OCJ)(*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) |
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."[21] |
| R v Hadjor, 2002 CanLII 41835 (ON CA) |
ON | CA | 2 years | $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." [22] |
| R v Fehr, [2001] S.J. No. 147, 2001 SKCA 37 (CanLII) |
SK | CA | 11 months | $220k | offender defrauded employer over 10 years as a bookkeeper for small company--major impact on company and 35-40 employees--offender was 56 years old, no record, married with one daughter living with family--offender made public confession and agreed to repay $80k--overturned 2 years less a day CSO |
| R v Matheson, 2001 NSSC 78 (CanLII) |
NS | SC | 2 years less a day CSO | $117,000 | lawyer for a firm improperly took money that was given in trust as execution of a will giving assets to a child--also charged with theft, breach of trust, and forged documents |
| R v Moulton, (2001), 160 CCC (3d) 407, 2001 SKCA 121 (CanLII) |
SK | CA | 12 month CSO | $270k | offender sold his cattle in unauthorized transactions making large profits, defrauding beef producers coop--offender was 44 years old, married, two adult children, in cattle industry for 20 years--motivated to safe herd not greed--made restitution--no breach of trust "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." [23] |
| R v DeBay, 2001 NSCA 48 (CanLII) |
NS | CA | 2 years (JR) | $226,234.99 | Summary of case is pending. |
| R. v. Watkinson, 2001 ABCA 83 (CanLII) |
AB | CA | Summary of case is pending. | ||
| R v Alain, 2001 CanLII 12757 (QC CA) |
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." [24] |
| R v Anderson-Davis, 2000 BCSC 42 (CanLII) |
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 |
NS | SC | 1 year CSO | $115k | 82 year old lawyer was executor of a will, money taken from estate, money used to stop forclosure of house, physical health issues, no pre-conviction repayment |
| R v Gross, [2000] O.J. No. 3479(*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], A.J. No. 1371, 2000 ABCA 308 (CanLII) |
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) |
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."[25] | |
| R v Ferguson, [1999] NSJ No. 481 |
NS | 18 months CSO | $390k | account and office manager issues pay cheques to non-existent employees over 3 years | |
| R v Ruhland, 1998 CanLII 6138 (ON CA), [1998] O.J. No. 781 |
ON | 2 years less a day | accused was chairman and CEO; used firm as private bank | ||
| R v Hoy, 1998 CanLII 6024 (BC CA) |
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) | 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) |
SK | CA | 2 years less a day | ? | offender was president of a trust company, over 4 years misled board of directors and made false notes on mortgages to get money for himself or companies he owned--position of trust--contributed to collapse of company--offender had no record, no remorse--appealed sentence of 5 years. "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." [26] |
| R v Pierce, 1997 CanLII 3020 (ON CA), [1997] 32 O.R. (3d) 321 |
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." [27] |
| R v Horvath (1997), 117 CCC (3d) 110 (Sask. C.A.), 1997 CanLII 9759 |
SK | CA | 2 years less a day CSO | $200k | bank branch manager defrauded bank to support gambling addiction--offender was 25 years old with two children in her care, no record, was remorseful and sought treatment-- |
| R v Hill, [1997] NSJ No. 97 aff'd at 1997 CanLII 1647 (NSCA) |
NS | CA | 12 mo | $144k | tax clerk working for university defrauded employer with fake invoices; only $16,000 recovered. |
| R v Kratky 1997 CanLII 936 (BC SC) |
BC | SC | 18 month CSO | $436,535 | the offender was the bookkeeper for a dental clinic and over three and a half years defrauded the clinic--offender was 52 at the time of sentencing |
| R v King (1997), 212 A.R. 44 (Alta. C.A.)(*no CanLII links) |
AB | CA | 2 years less a day | $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) |
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) |
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 | $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] |
50k to 100k
| Case Name | Pr | Ct | Sentence | Amount | Summary |
|---|---|---|---|---|---|
| R v LeRiche, 2018 NLSC 145 (CanLII) |
NS | SC | 5 months + 2ys probation | $53,046.38 | The offender was a volunteer treasurer of a minor hockey league. She wrote 35 cheques to herself or her fiance. She covered up her actions for two years. The offender was 42 years old and plead guilty. |
| R v Macynski, 2015 ONCJ 17 (CanLII) |
ON | PC | $86,000 | 6 months + 3 yrs probation | "the 67-year-old offender was the treasurer of a church fund over which she had signing authority. She wrote cheques to herself over a three-year period totaling in excess of $86,000. She pled guilty to theft over $5,000. The court rejected a conditional sentence because of the breach of trust and sentenced the offender to 6 months’ incarceration followed by three years’ probation and ordered restitution. The offender claimed that she was financially burdened by her husband’s health concerns, but the court did not accept that as she continued to steal after her husband’s death. Aggravating factors included the breach of trust and the effect on the church." |
| R v Gibb, 2014 ONSC 5316 (CanLII) |
ON | SC | 2 years less a day CSO | $100,000 | Two offenders defrauded an unsophisticated married couple. Neither accused had a criminal record. $100,000 restitution order was made along with fines in the amount of $99,000 and $49,000. |
| R v Umenwoke, 2013 ONSC 4496 (CanLII) |
ON | SC | 20 months CSO | $77,920 | The offender was 63 years old with no record. He was in poor health. Judge also ordered 12 months probation. |
| R v Takeshita, 2013 ONSC 1385 (CanLII) |
ON | SC | 16 months + P | $80k+ | offender defrauded church |
| R v Husband, 2013 ABPC 67 (CanLII) |
AB | PC | 10 months | $80,000 | The offender was "a 44-year-old female was convicted of one count of breach of section 334(a). The theft involved almost $80,000 from her employer, a non-profit organization."[2] |
| R v Stuart, 2012 BCPC 327 (CanLII) |
BC | PC | 12 months CSO | $60,757.14 | 23 victims defrauded. Offender sold fake Olympic tickets online. |
| R v Wilson, 2012 NSPC 40 (CanLII) |
NS | PC | 9 months | $60,999 | The offender was an MLA in the provincial legislature and filed over 30 false expense claims over 4 years. He had a pathological gambling addiction. |
| R v Gonzalez-Urena, 2011 BCSC 406 (CanLII) |
BC | SC | $71.5k | offender stole a credit card from post office and used it to get money for gambling | |
| R v Wentzell, 2011 NSSC 200 (CanLII) |
NS | SC | 6 months | $69,245.51 | over two years the offender created 2 false travel claims--offender was 46 years old, prior record for arson |
| R v Satkunarajah, 2011 ABPC 385 (CanLII) |
AB | PC | 9 months | 93.5k | defraud bank; guilty plea; no record; low loss |
| R v Salikin, 2011 SKPC 179 (CanLII) |
SK | PC | 18 months CSO | 65k | fraud of employer |
| R v Kohuch, 2011 ONCJ 620 (CanLII) |
ON | PC | 18 months CSO | $62,765.00 | The accused was treasurer of a non-profit sports league. The offence was a breach of trust. He suffered from biopolar disorder which played a role in the offence. Full restitution had been made. The judge also ordered 12 months probation. Crown sought a 6 month sentence. |
| R v Skorobohach, 2011 BCPC 303 (CanLII) |
BC | PC | 3 years | 96k | mail confidence scheme targetting senior citizens, defraud over several years |
| R v Lee, 2011 NSPC 81 (CanLII) |
NS | PC | 10 months | $67k | over 1 year stole 23 deposits, conviction at trial, |
| R v Cassettari, 2010 BCPC 139 (CanLII) |
BC | PC | 2 years less a day CSO | $60,000 | Summary of case is pending. |
| R v South, 2009 MBPC 12 (CanLII) |
MB | PC | 15 months | $64k | Summary of case is pending. |
| R v Anderson, 2009 NLTD 143 (CanLII) |
NL | SC | 15 months | $89,474.34 | The accused pleaded guilty to charges of fraud and breach of trust. Former member of the House of Assembly and Minister in the Newfoundland and Labrador government, he admitted to forging expense accounts and claiming reimbursement for inflated expenses. He was 49 years old. For a fraud of $89,474.34, the Court ordered him to serve fifteen months’ imprisonment and to make full restitution. It also sentenced him to nine concurrent months on the charge of breach of trust." [28] |
| R v Bodnarchuk, 2008 BCCA 39 (CanLII) |
BC | CA | 12 to 18 months | $64k | company owner defrauded investors for start-up project--breach of trust |
| R v Bavarsad, 2008 BCCA 137 (CanLII) |
BC | CA | 12 months CSO | $87,445 | Summary of case is pending. |
| R v Upton, 2008 NSSC 360 (CanLII) |
NS | SC | 3 years | $45,353.20 | 42 victims |
| R v Alakija, 2007 ABPC 234 (CanLII) |
AB | PC | 18 months CSO | $58,829.93 | stole 49 deposits from employer over < 3 months, confessed, gambling addiction |
| R v Pechterski, 2007 ONCJ 533 (CanLII) |
ON | PC | 2 months CSO | $53,300 | guilty of two counts fraud, five counts possession of credit card forgery machines. Offender participated in relatively sophisticated ATM skimming fraud of over 150 accounts. Offender was 41 years old with no record. 5 days pre-trial custody. |
| R v Arseneau, 2006 QCCQ 278 (CanLII) | QC | 26 months | $91,000 | "The Court ordered the accused to serve a sentence of imprisonment of twenty-six months on each count of fraud, which amounted to a total of $91,000. The accused was an accounting secretary when, over a three-year period, she appropriated $50,000 from the company for which she worked and $41,000 from a curling club for which she was secretary. Despite her lack of criminal record and her guilty plea, the judge took into account the nature and extent of the fraud, the duration of the fraud, the amounts involved, and the fact that reimbursement was impossible. The underlying motivation remained greed, and the fact that there was abuse of a position of trust was also taken into consideration." [29] | |
| R v Deutsch, [2005] O.J. No. 5542, 2005 CanLII 47598 (ONCA) |
ON | CA | 4 years | $54k | Summary of case is pending. |
| R v McKinnon, 2005 ABCA 8 (CanLII) |
AB | CA | 12 months | $61,000 | The offender plead guilty to fraud while acting as a bookkeeper. She had a prior prior related record. |
| R v Reshke, 2004 ABQB 418 (CanLII) |
AB | SC | 9 months | $125,000 | Over a period of roughly 5 years the accused defrauded his employer, the provincial government of funds. He held one of the highest unelected positions in the government. He was partially motivated by a gambling addiction. He also had an alcohol problem. |
| R v Williams, [2003] O.J. NO. 2202, 2003 CanLII 9650 (C.A.) |
ON | CA | 90 days + fine | ? | offender was senior manager in a position of trust, hired girlfriend without any authority to do so |
| R v Hayes, O.J. No. 4590 (Ont. C.A.) |
ON | CA | 18 month CSO | $97006 and $29,994 | Summary of case is pending. |
| R v Inglis, 2002 BCPC 242 (CanLII) |
BC | PC | 18 months CSO | $78,738.92 | employee defrauded bank employer over 2 years |
| R v Mastromonaco, [2002] O.J. No. 4612 |
ON | SC | 21 months | $70k | offender convinced an elderly couple to invest money in financing scheme--position of trust--offender was 51 years old with dated unrelated record, denied responsibility |
| R v Desormeau, [2001] N.J. No. 341 (S.C.–T.D.) |
NL | SC | 8 months | $70k | captain in armed forced directed soldiers to submit blank travel claims, some money given to soldiers--offender was in forces 20 years, no record--breach of trust, public monies |
| R v Bunn, 2000 SCC 9 (CanLII), [2000] 1 S.C.R. 183 |
SCC | 2 years less a day | $86,000 | "The accused, a lawyer, defrauded some of his clients of $86,000, which he took from his trust account. First, the Court of Appeal of Manitoba quashed the two-year custodial sentence imposed at trial and ordered a conditional sentence of two years less one day, which was upheld by the Supreme Court. The accused had no criminal record. Three minority judges stated that ordering a conditional sentence excessively reduced the harshness of the sentence when it was important to insist on denunciation and general deterrence." [30] | |
| R v Murdock, [1980] NSJ No. 510, (1980), 42 N.S.R.(2d) 90 (CA) (*no CanLII links) |
NS | CA | 2 years | ”substantial” amount | offender ran company selling commodity options that were misleading--appeal from $5,000 + probation |
50k and less
| Case Name | Pr | Ct | Sentence | Amount | Summary |
|---|---|---|---|---|---|
| R v Burton, 2012 PECA 2 (CanLII) |
PEI | SC | 4 months | $8,000 - $10,000 | The offender was a manager of a provincial sports team. He defrauded the government of PEI. She had no prior record. The judge found that a conditional sentence was not available he also ordered $4,000 in restitution. |
| R v Kassam, 2017 ONSC 74 (CanLII) |
ON | SC | 3 years | Summary of case is pending. | |
| R v Gliddon, 2017 ABPC 38 (CanLII) |
AB | PC | 2 years | $22, 493 | Summary of case is pending. |
| R v Taverner, 2017 ONCJ 469 (CanLII) |
ON | PC | 12 months | $47,045.41 | Summary of case is pending. |
| R v Biletsky, 2016 ABPC 261 (CanLII) |
AB | PC | 12 months | $17,797.50 | "... a 42-year-old married father of two children, was in an executive position of a non-profit community association. He drafted six fraudulent cheques to himself. He was convicted of defrauding the association of over $17,000 contrary to section 380(1)(a) of the Code. The court rejected an intermittent sentence which would have allowed Mr. Biletsky to work at a new job and pay restitution. A sentence of 12 months’ imprisonment was imposed along with a restitution order."[3] |
| R v Drummond, 2016 CanLII 22609 (NL SCTD) |
NL | SC | 3 months + 12 months probation | $25k (Approx) | The offender gave bad cheques to a property owner as rent for a residence. He was retired with wife and three young children. |
| R v Bernard, 2015 BCPC 107 (CanLII) |
BC | PC | 4 years | over 10,000 | Summary of case is pending. |
| R v Elmadani, 2015 NSPC 65 (CanLII) |
NS | PC | 12 months | $22,700 | The offender pleaded guilty to fraud over 5k. He had falsely claimed commission income from his employer over 7 months. He had a recent prior record for fraud. |
| R v Lam, 2014 ABPC 90 (CanLII) |
AB | PC | 12 months CSO | $44k | The offender defrauded employer, the Calgary Stampede Casino. He made full restitution, undertook counselling, and was remorseful. "The accused was a 56-year-old immigration consultant convicted of theft and fraud in the amount of $256,250. He had no criminal record. The Court of Appeal of British Columbia upheld the twelve-month sentence of imprisonment imposed by the trial judge. There was no order for reimbursement in this case." [31] |
| R v Dufour, 2014 QCCQ 9885 (CanLII) |
QC | 16 months CSO | $30,877 | "Over a two-year period, the accused defrauded her employer of $30,877 while working as a receptionist in a denturology clinic. She pleaded guilty, expressed regret, cooperated with the investigation, and displayed a willingness to undertake different types of therapy. Taking into account her abuse of a position of trust, the duration and amount of the fraud, the planned and repeated acts, and the lack of reimbursement, the Court imposed a sixteen-month sentence to be served in the community." [32] | |
| R v Steward, 2014 ABCA 125 (CanLII) |
AB | CA | 12 months | $10,000 | Summary of case is pending. |
| R v Cook, 2013 ABPC 6 (CanLII) |
AB | PC | 6 months | $7,500 | The offender solicited charitable donations from people my misrepresenting himself as being a cancer patient. |
| R v Bullock, 2013 ABCA 44 (CanLII) |
AB | CA | 8 months | $12,305 | The offender forged her name on numerous cheques. Joint recommendation. |
| R v MacDonald, 2013 ONSC 4872 (CanLII) |
ON | SC | 6 months | $45,700 | The offender was convicted after trial. He deceived an acquaintance by selling him shares in a company he did not own. He was 45 years old with a prior related record. He had no remorse. |
| R v Johal, 2012 BCPC 133 (CanLII) |
BC | PC | 9 months | $6,000 | Summary of case is pending. |
| R v Hurlburt, 2012 NSSC 291 (CanLII) |
NS | SC | 2 years less a day CSO | $24,000 | The offender pleaded guilty to fraud over $5,000. He was a MLA in the provincial legislature and used his position to file false expense claims. "When he was a member of the Nova Scotia Legislative Assembly, the accused submitted four fraudulent claims over a period of two years. He pleaded guilty and the amount of the fraud was reimbursed. On the charges of fraud of $25,320.77 and breach of trust, the judge sentenced him to twelve months to be served in the community and twelve months’ probation." [33] |
| R v McGrath, 2012 CanLII 67732 (NL SCTD) |
NL | SC | 7 months | $38,356.60 | offender defrauded the Brain injury Association over 51 transactions over a year. |
| R v Lavigne, 2011 ONSC 2938 (CanLII) |
ON | SC | 6 months | $23,000 | Offender was a canadian senator who filed false expenses--judge said media exposure was a neutral factor--also convicted of breach of trust (6 month CSO) |
| R v O’Brien, 2010 ONCJ 101 (CanLII) |
ON | PC | 90 days (fraud) 2 years less a day CSO (related offences) |
$31,892.29 | The offender was employed in a senior's home and defrauded the senior tenants. She was in a position of trust. She was 27 years old with no prior record. |
| R v Everitt, 2010 YKTC 91 (CanLII) |
YK | SC | 12 months CSO | $38,300 | "When the accused was mayor of Dawson, Yukon, he misappropriated $38,300 over a period of eight years by submitting forged expense reports. He pleaded guilty to a charge of breach of trust, expressed remorse, and was suffering from health problems. The Court sentenced him to serve twelve months’ imprisonment to be served in the community and twelve months’ probation, also ordering him to pay full restitution." [34] |
| R v Rockett, 2009 PECA 7 (CanLII) |
PE | CA | 60 months | $18,000 | Summary of case is pending. |
| R v Keller, 2009 ABCA 418 (CanLII) |
AB | CA | 90 days | $6k | CSO overturned |
| R v Fayemi, 2009 BCPC 123 (CanLII) |
BC | PC | Suspended Sentence | $15,000 | Summary of case is pending. |
| R v Upton, 2008 NSSC 360 (CanLII) |
NS | SC | 3 years | $45,353.20 | 42 victims |
| R v Harvey, 2006 BCPC 444 (CanLII) |
BC | PC | 12 months CSO | $13,838.60 | "The mayor of the municipality of Vernon, British Columbia, pleaded guilty to breach of trust for using public funds to pay his personal expenses. The amount of the losses amounted to $13,838.60. The Court sentenced him to serve twelve months in the community along with one year of probation and to make restitution in the amount of $8588.60. He did not have a criminal record, recognized his wrongdoing, expressed remorse, and had himself paid damages of $5,250 to the city."[35] |
| R v Fitzpatrick, 2005 BCCA 314 (CanLII) |
BC | CA | 6 months | $30,000 | false debit purchases |
| R v Davies, 2005 CanLII 63757 (ON CA) |
ON | CA | 12 months less a day (trust) 12 months CSO (fraud) |
$48,355.00 | Summary of case is pending. |
| R v Bradbury, 2004 NLCA 82 (CanLII) |
NL | CA | 12 months CSO | $66,070 | The offender was convicted at trial of two counts of fraud. He was an employee at a bingo hall and over 40 months misappropriated $66,070. The offence was "sophisticated" involved multiple acts of deception over a long period of time. The offence was a breach of trust. He was 50 years old with no prior record. He had no remorse. Court of appeal overturned a 12 month jail sentence. |
| R v Kirk, 2004 CanLII 7197 (ON CA) |
ON | CA | 12 months CSO | $42,000. | "The accused, a construction contractor, defrauded some of his clients of $42,000. The Court of Appeal for Ontario overturned a trial judgment imposing nine months’ detention, stating that there had been no abuse of a position of trust and that he presented no risk of reoffending. The accused had no criminal record. The Court substituted the sentence with a twelve-month conditional sentence, but upheld the restitution order of $42,000." [36] |
| R v Hewitt, 2004 NLSCTD 65 (CanLII) |
NL | SC | 9 month CSO + 2 years probation | $30,132.09 | The offender pleaded guilty to theft over 5k and fraud over 5k and 43 counts of uttering forged documents. She was a municipal clerk for the Town of Point May and in a position of trust. She forged cheques over 21 months. The offence was moderately sophisticated. She was a 39 year old mother of four young children with no prior record. [per Handrigan J] |
| R v Pottie, 2003 NSSC 263 (CanLII) |
NS | SC | 18 months CSO | $46,475 | secretary of hockey council, defrauded over several years, offender was 58 years old with heart problems--full restitution ordered |
| R v Williams, [2003] O.J. NO. 2202, 2003 CanLII 9650 (C.A.) |
ON | CA | 90 days + fine | ? | offender was senior manager in a position of trust, hired girlfriend without any authority to do so |
| R v Macdonald, 2001 NSCA 26 (CanLII), [2001] NSJ No. 51 (C.A.), 2001 NSCA 26 |
NS | CA | probation (JR) | $32k | falsified 3 years of overtime--restitution--victim was agreeable with resolution |
| R v Zenovitch, 2001 YKSC 52 (CanLII), [2001] YJ No 105 (SC) |
YC | SC | 20 months CSO | $37k | offender was a bookkeeper who defrauded her employer, a small business--offender was 42 years old, single mother and primary caregiver of an 11 year old boy--breach of trust |
| R v Decoff, 2000 NSJ No. 224 (S.C.)(*no CanLII links) |
NS | SC | 18 month CSO | $44,000 | over 8 months, deposit manager took money, disabled spouse and young child |
| R v Berntson 2000 SKCA 47 (CanLII) |
SK | CA | 1 year | $40k | Saskatchewan MLA; false expense accounts. "The Court of Appeal for Saskatchewan upheld a sentence of twelve months’ imprisonment for an accused who was a member of the Legislative Assembly of that province. He faced a charge of fraud and breach of trust in the amount of $41,535. The crime consisted of false requests for reimbursement, where he claimed expenses for secretarial services provided by his former spouse, his current wife, and his children. He had made full restitution." |
| R v Adler 1999 CanLII 9438 (NB CA) |
NB | CA | 8 months CSO | $27,890 and $1,650 | Summary of case is pending. |
| R v MacEachern, 1999 CanLII 7062 (PE SCAD), [1999] P.E.I.J. No. 85 (C.A.), 1999 CanLII 7062 (PE SCAD) |
PEI | CA | 15 months CSO | $25k | offender was deputy minister of agriculture, over 3.5 year period stole from government--offender was 65 years old, with prior related record from 1989
15 months conditional – Deputy Minister defrauded government of $25,000-- in a position of trust. "The accused misappropriated $25,000 over three years while he was Deputy Minister of Agriculture for Prince Edward Island. On the charges of fraud and breach of trust, the Court of Appeal of that province increased the initial sentence of twelve months plus eight months’ probation imposed at trial to fifteen months to be served in the community and ordered him to make restitution of $25,000. The accused had a criminal record in similar matters."[37] |
| R v Quinlan 1999 CanLII 18952 (NL CA), (1999), 133 CCC (3d) 501 (Nfld. C.A.), 1999 CanLII 18952 (NL CA) |
NL | CA | 6 month CSO (JR) | $12k | offender defrauded two employers to support cocaine addiction--offender was 29 years old, married, with a child, with a previous conviction for theft--able to make gradual restitution payments |
| R v . Oliver, 1997 CanLII 14658 (NL CA), [1997] N.J. No. 248 (C.A.) |
NL | CA | 7 months CSO | $27,614 | bank clerk defrauded employer over 2 years--lost job as a result-- |
| R v Hiltz, 1989 CanLII 165 |
NS | CA | 3 months (time served) | $5,784.70 | Summary of case is pending. |
| R v Murdock, [1980] NSJ No. 510, (1980), 42 N.S.R.(2d) 90 (CA)(*no CanLII links) |
NS | CA | 2 years | ”substantial” amount | offender ran company selling commodity options that were misleading--appeal from $5,000 + probation |
Social Services Fraud
| Case Name | Pr | Ct | Sentence | Amount | Summary |
|---|---|---|---|---|---|
| R v Isaac, 2009 SKPC 111 (CanLII) |
SK | PC | 16 months CSO | $5,720 | welfare fraud |
| R v Collins 2011 O.J. No. 978, 2011 ONCA 182 (CanLII) |
ON | CA | 10 months | $96,298.51 | social assistance fraud, where offender was party--67 cheques were obtained--2 years probation ; very large welfare fraud ;sophisticated ; aboriginal offender; on bail for a long time prior to sentencing; was separated from her disabled daughter--one co-accused received 26 months |
| R v Keuris 2008 BCSC 480 (CanLII) |
BC | SC | 6 months CSO | $25k | welfare fraud |
| R v Lougheed, 2003 BCCA 681 (CanLII) |
BC | CA | 45 days | $6,000 | Offender had one prior unrelated conviction for which she got 45 days. |
| R v . Rizzetto (2002), 210 N.S.R. (2d) 67 (C.A.), 2002 NSCA 142 (CanLII) |
NS | CA | 2 years less a day CSO | $137k | social service fraud over 20 years, did not declare correct income--convicted by jury--restitution of $71k. |
| R v Yates, 2002 BCCA 583 (CanLII) |
BC | CA | Suspended | $13,124 | Summary of case is pending. |
| R v D'Amour, 2002 CanLII 45015 (ON CA) |
ON | CA | 90 days + P | $14,636 | Defraud over 2 years. |
| R v Medeiros, 2002 CanLII 45037 (ON CA) |
ON | CA | 9 month CSO | Summary of case is pending. | |
| R v Oliynyk, 2002 SKCA 37 (CanLII) |
SK | CA | 10 months + Pr | $157,000 | husband and wife defrauded welfare over 12 years by not reporting wife's income. Described as one of the largest social assistance frauds. Overturned 6 months CSO and 12 months. Judge gave credit time already spent on CSO |
| R v Francis, 2000 CanLII 22052 (ON CA) |
ON | CA | 2 year less a day CSO | Welfare fraud over several years. | |
| R v Hunt, 2000 SKQB 89 (CanLII) |
SK | SC | 6 months CSO | Summary of case is pending. | |
| R v Anderson-Davis, 2000 BCSC 42 (CanLII) |
BC | SC | 18 months CSO | $136,000 | Offender did not reveal large loan. Offender had no prior record. Family and community supports. |
| R v Lawani, 1999 CanLII 3153 (ON CA) |
ON | CA | suspended | $21,000 | Offender plead guilty to 6 counts of fraud under $5,000. |
| R v Cameron, 1999 ABQB 160 (CanLII) |
AB | SC | 30 days + P | $17,000 | Offender received welfare and did not disclose income, had also filed false medical reports. Occurred over 5 years. Offender was 61 years old and plead guilty. The judge rejected joint recommendation of 18 months CSO. |
| R v McIsaac [1998] BCJ No. 1946, 1998 CanLII 4654 (BC SC) |
BC | SC | discharge | $44,546 | both husband and wife on US disability for serious injuries. Received social assistance at same time. |
| R v Marcelino, 1998 CanLII 5530 (BC CA) |
BC | CA | 3 month CSO | $9,000 |
Offender received welfare and failed to disclose employment income. |
| R v Russell, 1997 CanLII 977 (ON CA) |
ON | CA | 9 months | over $28,000 | Offender received welfare for over 20 months. He was 26 years old with a prior record for property offences. |
| R v Wolfchild, 1996 ABCA 78 (CanLII) |
AB | CA | 60 days | $3902 | Summary of case is pending. |
| R v Carlson, 1996 CanLII 4936 (SK CA) |
SK | CA | suspended | $17,000 | Offender failed to report income to social assistance over several years. Offender was 62 years old and in poor health. But for health issues, jail would have been ordered. |
| R v Reid, 1995 CanLII 4319 (NS CA) |
NS | CA | $5,545 | 50 days | OFfender did not disclose he was receiving benefits from insurer from MV accident. Offender appealed sentence of 9 months which court found to be "clearly excessive". Offender was 41 years old with no prior record. |
| R c Gentilletti, 1995 CanLII 5087 (QC CA) |
QC | CA | 10 months | Offender cashed 7 social assistance cheques. | |
| R v Knowles, 1994 CanLII 1912 (BC CA) |
BC | CA | Fine | $ 4,200 | Offender received welfare. He did not disclose assets. |
| R v Tanasichuk, 1994 CanLII 3915 (NB QB) |
NB | SC | 6 months | $37,000 | Offender obtained social assistance over 9 months. He did not disclose that he was living with his partner. He was 26 years old. Had a prior record and was serving 3 year sentence on unrelated offence. |
| R v Friesen, 1994 CanLII 2011 (BC CA) |
BC | CA | 9 months | over $12,000 | Offender collected welfare over 5 years. Did not disclose her other income. She had a prior related record and had a history of dishonesty. |
| R v Wilton, (1991), 93 Sask. R. 184 |
SK | CA | 5 months | Offender filed false documents to permit employee to receive unemployment insurance benefits. No prior record. | |
| R v Roche, 1990 CanLII 6483 (NL CA) |
NL | CA | 1 month + fine | over $10,000 | Offender received UIC payments over three weeks. A total of 13 people were involved in similar schemes. |
| R v Pelley, 1990 CanLII 6495 (NL CA) |
NL | CA | 6 months | $100,000 | UIC benefits. Offender was mastermind. Appeal from sentence of 1 day + fine. |
| R v Francis, 1990 CanLII 6485 (NL CA) |
NL | CA | 30 days + P |
The offender was chief of a native council. Offender issued a false record of employment. The offender did not benefit personally, however, he was in a position of trust. | |
| R v Bingham, 1986 ABCA 45 (CanLII) |
AB | CA | 4 months | $4,000 | Offender defrauded student loan program. Used money to support children. |
| Paiero (1986), 71 N.S.R.(2d) 268 (*no CanLII links) |
NS | CA | Suspended | Appeal from suspended sentence with 30 months probation. No restitution order. | |
| R v Cahill, 1986 ABCA 7 (CanLII) |
AB | CA | 3 years | $63,000 |
The offender committed welfare fraud over 3 years. The offender was 40 years old. Plead guilty. Sophisticated scheme. |
| R v McMahon [1983] BCJ No. 769 (C.A.)(*no CanLII links) |
BC | CA | 7 months | $395 | applied for social assistance on fake identity. The offender was aged 24. Was trying to support a partner. |
| R v Kemp [1981] BCJ No. 446 (C.A.)(*no CanLII links) |
BC | CA | 90 days | $2,600 | offender collected welfare after getting a job. The offender was supporting 10-year-old daughter. 180 hours community service |
| R v Kranjc [1980] O.J. No. 775 (C.A.)(*no CanLII links) |
ON | CA | 5 months | $7,344 | fraudulently collected benefits for an eye injury already collected upon |
| R v Kirkwood [1978] BCJ No. 612 (C.A.)(*no CanLII links) |
BC | CA | 9 months | $7,300 | defraud welfare over 3 months--offender was 33 years old with no record |
Tax Fraud
| Case Name | Pr | Ct | Sentence | Amount | Summary |
|---|---|---|---|---|---|
| R v Tennina, 2013 ONSC 4694 (CanLII) |
ON | SC | 10 years | $17 million | elaborate tax evasion scheme |
| R v Kutum, 2013 ONCJ 241 (CanLII) |
ON | PC | 2 years | $1 million | tax evasion |
| R v Stevenson, 2002 ABCA 41 (CanLII) |
AB | CA | 3 years | $1,307,800 | Summary of case is pending. |
Bankruptcy Fraud
| Case Name | Pr | Ct | Sentence | Amount | Summary |
|---|---|---|---|---|---|
| R v Yaremkevich, 2002 ABPC 174 (CanLII) |
AB | PC | $1,000 fine | Charged under BIA. Summary election. | |
| R v Levac‑Barton, [2001] O.J. No. 5200 (Ont. Sup. Crt.)(*no CanLII links) |
ON | SC | $2,000 fine | Summary of case is pending. | |
| R v Baines, [1989] BCJ No. 372 (BCCA)(*no CanLII links) |
BC | CA | 90 days | Summary of case is pending. | |
| R v Sonntag (1989) 8 W.C.B. (2d) 32 (Ont. Dist. Ct.)(*no CanLII links) |
ON | SC | Suspended Sentence | Summary of case is pending. | |
| R v Laschuk [1988] BCJ No. 99. (BCCA)(*no CanLII links) |
BC | CA | 90 days | Summary of case is pending. | |
| R v Langille, [1986] 60 C.B.R. (NS) 55 (NSCA) (*no CanLII links) |
NS | CA | 4 months | Summary of case is pending. |
Legend
| Term | PC | SC | CA | S/S |
| Defined | Provincial Court |
Superior Court |
Court of Appeal |
Suspended Sentence |