Theft and Fraud Over $1,000,000 (Sentencing Cases)
- < Sentencing
- < Cases
| ||||||||
Offence Wording
- 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., 1985, c. C-46, s. 334; R.S., 1985, c. 27 (1st Supp.), s. 43; 1994, c. 44, s. 20; 2019, c. 25, s. 122.
- 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,
where the value of the subject-matter of the offence does not exceed five thousand dollars.
- Minimum punishment
(1.1) When a person is prosecuted on indictment and convicted of one or more offences referred to in subsection (1) [fraud[1]], 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.
- 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., 1985, c. C-46, s. 380; R.S., 1985, c. C-46, s. 380; R.S., 1985, c. 27 (1st Supp.), s. 54; 1994, c. 44, s. 25; 1997, c. 18, s. 26; 2004, c. 3, s. 2; 2011, c. 6, s. 2.
[annotation(s) added]
1 million or more
| Case Name | Pr | Ct | Sentence | Amount | Summary |
|---|---|---|---|---|---|
| R v Mella, 2022 ABQB 68 (CanLII) | AB  |
SC | 8 years imprisonment | 2,564,840.02 | Find summaries of case. |
| R v Mojadiddi, 2021 ONCJ 38 (CanLII), per O’Marra J | ON  |
PC | 3.5 years | $1,077,584 | Find summaries of case. |
| R v Chung, 2021 ONCA 188 (CanLII) | ON | CA | 7 and 3 years | Find summaries of case. | |
| R v Thiel, 2021 ABPC 286 (CanLII), per Achtymichuk J | AB | PC | 4 years | $1.5 million | Find summaries of case. |
| R v Sy, 2020 ONCJ 527 (CanLII) | ON |
PC | 3 years imprisonment | $1.2 million | Find summaries of case. |
| R v Rootenberg, 2020 ONSC 5928 (CanLII) | ON |
SC | Find summaries of case. | ||
| R v Neilson, 2020 ABQB 556 (CanLII), per Eidsvik J | AB | SC | $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." [1]
| |
| R v Holden, 2020 ONSC 132 (CanLII), per Dambrot J | ON |
SC | 12 months imprisonment | $54,159,737 | Find summaries of case. |
| R v Nowack, 2019 ONSC 5344 (CanLII), per 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." Find summaries of case. | ||
| R v Davatgar-Jafarpour, 2019 ONCA 353 (CanLII), per Roberts JA | ON |
CA | 4 years imprisonment | 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."
|
| R v Roberts, 2019 BCSC 338 (CanLII) | BC  |
SC | CSO | "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." [2]
| |
| R v Shoer, 2019 ONCA 105 (CanLII), per Fairburn JA | ON |
CA | 4 years | $1.8 million | Find summaries of case. |
| R v Reeve, 2018 ONSC 3744 (CanLII), per Skarica J | ON |
SC | 14 years | $10 million | Find summaries of case. |
| R v Vuong and Quach, 2018 ONSC 6298 (CanLII), per Shaw J | ON |
SC | 6 years | $3,567,992 | Find summaries of case. |
| R v Pavao, 2018 ONSC 4889 (CanLII), per Molloy J | ON |
SC | 5 years imprisonment | $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" Find summaries of case. |
| R v Colpitts, 2018 NSSC 180 (CanLII), per Coady J | NS  |
SC | 5 years imprisonment (Potter) 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. Find summaries of case. |
| R v Reeves, 2018 ONSC 3939 (CanLII), per Goodman J | ON |
SC | Find summaries of case. | ||
| R v Scribnock, , 2017 ONSC 1716(*no CanLII links) | ON |
SC | $2.8 million |
| |
| R v Eid, 2017 ONSC 898 (CanLII), per Ray J | ON |
SC | Find summaries of case. | ||
| R v Watson, 2017 ONCA 346 (CanLII), per curiam | ON |
CA | 5 years imprisonment | 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. Find summaries of case. |
| R v Pastore, 2017 ONCA 487 (CanLII), per curiam | ON |
CA | 15 months imprisonment | $1 million loan, $409,000 in losses | Find summaries of case. |
| R v Sponagle, 2017 NSPC 23 (CanLII), per Derrick J | NS |
PC | time served (3+ years) | A joint recommendation. Crown agrees to remand credit of 3 years, 4 months. Find summaries of case. | |
| R v Macleod, 2017 ABQB 722 (CanLII), per Dario J | AB |
SC | "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." Find summaries of case. | ||
| R v Atwal, 2016 ONSC 3668 (CanLII), per Hill J | ON |
SC | "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 Find summaries of case. | ||
| R v Iyer, 2016 ABQB 680 (CanLII), per Moen J | AB |
SC | 7 years | $5 million | Find summaries of case. |
| R v Watts, 2016 ONSC 4843 (CanLII), per Bale J | ON |
SC | 6 years | $2,750,288 | Find summaries of case. |
| R v Dhanaswar, 2016 ONCA 172 (CanLII), per curiam | 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. Find summaries of case. |
| R v Pouchkina, 2016 ONCJ 384 (CanLII), per Dwyer J | ON |
PC | $5,467,204.08 | Find summaries of case. | |
| R v Clarke, 2016 NSSC 101 (CanLII), per Campbell J | NS |
SC | 3 years imprisonment | millions | A joint recommendation. Find summaries of case. |
| R v McGill, 2016 ONCA 139 (CanLII), per curiam | ON |
CA | 4 years imprisonment | $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. Find summaries of case. |
| R v Angelis, 2016 ONCA 675 (CanLII), per Watt JA | ON | CA | 4 years, 3 months | $1,036,750 | Find summaries of case. |
| R v Adams, 2015 ONCJ 161 (CanLII), per LeDressay J | ON |
PC | 5.5 years | $1,610,444 | Find summaries of case. |
| R v Thornton, 2014 ONSC 6688 (CanLII), per Gray J | ON |
SC | 5 years | $3,948,301 | Find summaries of case. |
| R v Lewis, 2014 ONSC 4188 (CanLII), per Corrick J | ON |
SC | $7,527,630 | Find summaries of case. | |
| R v Vinski, 2014 ONSC 2332 (CanLII), per Durno J | ON |
SC | 4.5 years imprisonment | $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. Find summaries of case. |
| R v Bailey, 2014 ABPC 223 (CanLII), per Fradsham J | AB |
PC | 9 years imprisonment | $30-40 million | Find summaries of case. |
| R v Thomas, 2014 ABPC 280 (CanLII), per 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." [R v Thiel, 2021 ABPC 286 (CanLII), at para 44, <https://canlii.ca/t/jkcwt#par44>]
|
| R v Waxman, 2014 ONCA 256 (CanLII), per curiam | ON | CA | 8 years | $17 million+ USD | Find summaries of case. |
| R v Davis, 2014 ABCA 115 (CanLII), per curiam | 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." (Quoting from R v Roy, 2024 ABKB 142 (CanLII)), at para 65
|
| R v Fast, 2014 SKQB 161 (CanLII), per Danyliuk J and 2015 SKCA 56 (CanLII) | SK  |
CA | 7 years imprisonment | $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." Mr Fast was 71 years of age with physical and mental health problems. Find summaries of case. |
| R v Fung, 2014 ONCJ 492 (CanLII), per Lipson J | ON |
PC | 17 months imprisonment | $1.7 million | The offender pleaded guilty to defrauding the bank. She paid back full restitution. She suffered from major depression. Find summaries of case. |
| R v Solleveld, 2014 ONCA 418 (CanLII) | ON |
CA | 6 years | $7,637.041 | Find summaries of case. |
| R v Stevenson, 2014 BCSC 464 (CanLII), per 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."
|
| R v Oneil, 2013 ABCA 192 (CanLII), per Rowbotham JA | AB |
CA | 5 years imprisonment | $3.6 million | defrauded over 40,000+ tourists of their tax rebates over 7 years. Find summaries of case. |
| R v Seremet, 2013 ABQB 291 (CanLII), per Macklin J | AB |
SC | 4 years imprisonment | $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." Find summaries of case. |
| R v Steinhubl, 2013 ABCA 39 (CanLII), per curiam | 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"
|
| R v Boyes, 2013 ABPC 105 (CanLII), per 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." [3]
| ||
| R v Paterson, 2013 BCPC 5 (CanLII), per Dhillon J | BC |
PC | 6 years imprisonment | $300 million | The offender was as hospital administrator who defrauded the organization by filing false expenses and collected undeserved benefits. Find summaries of case. |
| R v Shaha, [2013] OJ No 3370(*no CanLII links) | ON |
66 months imprisonment | $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." (Quoting from R v Pavao, 2018 ONSC 4889 (CanLII)), at para 102
| |
| R v Link, 2013 SKQB 163 (CanLII), per Ball J | SK |
SC | 5.5 years imprisonment | $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." (Quoting from R v Fast, 2014 SKQB 161 (CanLII)), at para 62 Find summaries of case. |
| R v Abedi, 2012 ONCJ 540 (CanLII), per Borenstein J | ON |
PC | 2 years less a day CSO | $14 million | The offender pleaded guilty to fraud. The offender was personally responsible for $850k of the total losses. He paid $50k in restitution. He was 45 years old with no criminal record. He was remorseful. Find summaries of case. |
| R v Kilba, 2012 ABPC 302 (CanLII), per Van de Veen J | AB |
PC | 30 months imprisonment | $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." Find summaries of case. |
| R v Khatchatourou and Rezik,, 2012 ONSC 3511 (CanLII), per 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 2014 ONCA 464 (CanLII). Find summaries of case. |
| R v Mazzucco, 2012 ONCJ 333 (CanLII), per Clark J | ON |
PC | 6 years imprisonment | $4.9 million | the offender conducted a lengthy Ponzi scheme. He made several attempts to reimburse some investors. He plead guilty at trial. Find summaries of case. |
| R v Cunsolo, 2012 ONSC 114 (CanLII), per Hill J | ON |
SC | 18 months imprisonment | $3.8 million+ | mortgage fraud; restitution of 250k ordered Find summaries of case. |
| R v Gaugler, 2011 BCCA 508 (CanLII), per Bennett JA | BC |
CA | 4 years | "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." Find summaries of case. | |
| R v Banks, 2010 ONCJ 339 (CanLII), per West J | ON |
PC | 4 years | $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." (Quoting from R v Pavao, 2018 ONSC 4889 (CanLII)), at para 101 Find summaries of case. |
| R v Johnson, 2010 ABCA 392 (CanLII), per curiam | AB | CA | 10 years | $2.43 million | Find summaries of case. |
| R v Johnson, 2010 ABQB 546 (CanLII), per Sullivan J | AB |
SC | 13 years imprisonment | $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." (Quoting from R v Fast, 2014 SKQB 161 (CanLII)), at para 62 Find summaries of case. |
| R v Thow, 2010 BCCA 538 (CanLII), per 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." (Quoting from R v Fast, 2014 SKQB 161 (CanLII)), at para 62 Find summaries of case. |
| R v Tickell, 2010 BCCA 303 (CanLII), per 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”." (Quoting from R v Konashewych, 2023 ONSC 6743 (CanLII)), at para 103 Find summaries of case. | |
| R v Chamczuk, 2010 ABCA 380 (CanLII), per curiam | 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." [4]
| ||
| R v Jones, 2010 QCCQ 851 (CanLII), per Morin J | QC  |
PC | 11 years | $50 million | Offence occurred over 27 years. Find summaries of case. |
| R v Georgakopoulos, 2009 CanLII 43 (ONSC), per McCombs J | ON |
SC | 2 years less a day CSO | $1.6 million | Find summaries of case. |
| R v Fontaine, 2009 MBQB 165 (CanLII), per Schulman J | MB  |
SC | 3 years imprisonment | Find summaries of case. | |
| R v Lacroix, 2009 QCCS 4519 (CanLII), [2009] Q.J. No 10890, per 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. Find summaries of case. | |
| R v Drabinsky, 2009 CanLII 41220 (ONSC), per Benotto J | ON |
SC | 4 and 7 years | $100 million+ (est) | Find summaries of case. |
| R v DiGiuseppe, 2008 ONCJ 127 (CanLII), per Tetley J | ON |
PC | 6 years | $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." (Quoting from R v Fast, 2014 SKQB 161 (CanLII)), at para 62 Find summaries of case. |
| R v Wilder, 2008 BCCA 370 (CanLII), per Levine JA | BC |
CA | 9 years imprisonment | $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."(Quoting from R v Fast, 2014 SKQB 161 (CanLII)), at para 62 Find summaries of case. |
| R v Charbonneau, 2008 QCCQ 251 (CanLII), per Bonin J | QC | PC | 7 years imprisonment | $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." (Quoting from R v Fast, 2014 SKQB 161 (CanLII)), at para 62 Find summaries of case. |
| R v Ellis, 2008 ABQB 40 (CanLII), per Verville J | AB |
SC | 5 years imprisonment | $2 million (approx) | Find summaries of case. |
| R v Taylor, 2008 BCPC 120 (CanLII), per Giardini J | BC |
PC | 42 months (JR) | 3.2 million (approx) | Find summaries of case. |
| R v Penney, 2008 ABPC 339 (CanLII), per 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 para 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)." [5]
| |
| R v McCarthy, 2008 CanLII 68887 (ONSC), per Thorburn J | ON |
SC | 2 years less a day CSO | $3 million | Find summaries of case. |
| R v Allan, 2008 CanLII 35699 (ONSC), per GP Smith J | ON |
SC | 3 years imprisonment | $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." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case. |
| R v Wilson, 2008 NSPC 68 (CanLII), per Ross J | NS |
PC | 26 months imprisonment | $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. Find summaries of case. |
| R v Minnie and Shaw, 2007 BCSC 433 (CanLII), per Pitfield J | BC |
SC | 5 years and 2 years less a day CSO | $1.8 million | several victims Find summaries of case. |
| R v Ablacksingh, 2007 CanLII 688 (SCC), per Gans J | ON |
SC | 4 years imprisonment | $8 million | Find summaries of case. |
| R v Leefe, [2007] OJ No 3461(*no CanLII links) | ON |
SC | 18 months CSO + 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. |
| R v Coffin, 2006 QCCA 471 (CanLII), per curiam | QC |
CA | 18 months imprisonment | $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." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case. |
| R v Heiligsetzer, 2006 ABCA 2 (CanLII), per Côté JA | AB |
CA | 7 years imprisonment | $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" Find summaries of case. |
| R v Campbell, [2005] OJ No 4696 (OCJ)(*no CanLII links) | ON |
PC | CSO | $1 million | defrauded his elderly clients; special circumstances; accused was 65 years old; no criminal record; was in a hypomanic state at time of the offence.
|
| R v PT, 2005 BCPC 55 (CanLII), per Warren J | BC |
PC | 3 years imprisonment | $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. Find summaries of case. |
| R v Slobogian, 2005 BCSC 434 (CanLII), per Fraser J | BC |
SC | 6 years imprisonment | one of biggest frauds in history of BC Find summaries of case. | |
| R v Fortier, 2004 BCPC 189 (CanLII), per Phillips J | BC |
PC | 2.5 years imprisonment | $1 million (approx) | defraud investors -- offender was under direction of manager to defraud Find summaries of case. |
| R v D'Andrea, 2004 CanLII 13522 (ON CA), per curiam | ON |
CA | 2 years less | $2 million | Find summaries of case. |
| R v Clarke, 2004 CanLII 7246 (ON CA), per curiam | ON |
CA | 3.5 years imprisonment | $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. Find summaries of case. |
| R v Black, 2003 NSSC 99 (CanLII), per Murphy J | NS |
SC | 2 years imprisonment | $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 Find summaries of case. |
| R v Bjellebo, 2003 CanLII 26907 (ON CA), [2000] OJ No 478 (Gen. Div.); [2003] OJ No 3946 (CA), per Sharpe JA |
ON |
CA | 10 years imprisonment | $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)." (Quoting from R v Fast, 2014 SKQB 161 (CanLII)), at para 62 Find summaries of case. |
| R v Khan, 2002 BCCA 703 (CanLII), per 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."(Quoting from R v Reid, 2004 YKCA 4 (CanLII)), at para 7 Find summaries of case. |
| R v Dobis, 2002 CanLII 32815 (ON CA), per MacPherson JA | ON |
CA | 3 years imprisonment | $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." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case. |
| R v Loewen, 2002 CanLII 37336 (MB PC), [2002] MJ No 298 (Man. P.C.), per Wyant J |
MB |
PC | 2 years less a day CSO | 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." Find summaries of case. |
| R v Massoudinia, [2002] OJ No 5504 (SCJ)(*no CanLII links) | ON |
$2 million | offender defrauded approximately 1400 people by seeking fees for a fake modeling agency. Guilty plea, remorseful, attempted restitution
| ||
| R v Tulloch, [2002] OJ No 5446 (Ont. SCJ)(*no CanLII links) | 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."
|
| R v Damji, [2002] OJ No 4949(*no CanLII links) | ON |
7 years imprisonment | $40 million | ||
| R v Koval, [2001] OJ 1205(*no CanLII links) | ON |
7 years imprisonment | $95 million | There were $75 million in actual losses. The money was used to fund a lavish lifestyle.
| |
| R v Wheeler, 2001 CanLII 37646 (NL SC), [2001] NJ No 240 (S.C.–T.D.), per Dymond J/ http://canlii.ca/t/2f11j 2001 CanLII 37651] (NL SC), per Dymond J |
NL  |
SC | 4.5 years imprisonment | $3 million | offender ran investment scheme promising huge returns--100s of victims--offender had three children, no record--lost business as a result Find summaries of case. |
| R v Nichols, 2001 CanLII 5680, , 46 CR (5th) 294, per Laskin JA |
ON |
CA | 5 years imprisonment | $1 million + | offender was a telemarketer who convinced a 82 year old to send him over 1 million dollars as the tax on a $13 million lottery winning--$800k was recovered--offender was 29 with no record. Find summaries of case. |
| R v Cantin, 2000 CanLII 17638 (QC CQ), [2000] No 3630, per Auger J, 2000 CanLII 5795 (QC CQ), per Auger J |
6 years imprisonment | $100 million | The offence occurred over 4 years. A restitution order for $1 million was made. Find summaries of case. | ||
| R v Gaudet, 1998 CanLII 5017 (ON CA), per curiam | 5 to 8 years | $50 million | looted major brokerage firm Find summaries of case. | ||
| R v Berenbaum, [1997] OJ No 5468(*no CanLII links) | ON |
$1.8 million | 3 accountants defrauded firm. Plead guilty and were fully cooperative with forensic audit. Made virtually full restitution.
| ||
| R v Savard, 1996 CanLII 5703 (QC CA), per curiam | QC |
CA | 18 mo & $200,000 fine | $1,435,000 | defraud creditors Find summaries of case. |
| R v Gray, 1995 CanLII 18 (ON CA), per Carthy JA | ON |
CA | 2.5 years and 2 years less a day imprisonment | $5.8 million | government loan to perform research Find summaries of case. |
| R v McLaren, 1995 CanLII 6032 (SKQB), [1995] S.J. No 565 (Q.B. Sask.), per Grotsky J |
SK |
SC | 3.5 years imprisonment | $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." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case. |
| R v Alidina, [1995] OJ No 2319 (Ont. Prov. Div.)(*no CanLII links) | ON |
PC | 15 months imprisonment | $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."
|
| R v Bertram, (1990) OJ No 2013(*no CanLII links) | ON |
CA | $4.5 million | mostly recovered
| |
| R v Carter, [1990] OJ 3140(*no CanLII links) | ON |
7 years imprisonment | $25 million | Of total amount, $6 million became personal profits of the offender.
| |
| R v Scherer, 1984 CanLII 3594 (ON CA), 16 CCC (3d) 30, per Martin JA |
ON |
CA | $2,173,164.21 | Find summaries of case. | |
| R v Montemurro, [1984] O.J. No. 631 (SCJ)(*no CanLII links) | ON |
SC | $3.9 million |
| |
| R v Liknaitzky, 1981 CanLII 1129 (AB QB) | AB | SC | 8 years | $1,664,776 | Find summaries of case. |
See Also
- Fraud Between 5k and 100k (Sentencing Cases)
- Fraud Between 100k and 500k (Sentencing Cases)
- Fraud Between 500k and 1,000k (Sentencing Cases)
- ↑ Found elsewhere in this same page.