Theft and Fraud Between $5k and $100k (Sentencing Cases)

This page was last substantively updated or reviewed January 2024. (Rev. # 93325)

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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.

– CCC (CanLII), (DOJ)

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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], 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]

– CCC (CanLII), (DOJ)

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Digests

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Case Name	Pr	Ct	Sentence	Amount	Summary
2024
R v Gadbois, 2024 ONCJ 172 (CanLII), per Waby J	ON	PC	2 years less a day		Find summaries of case.
2023
R v Versi, 2023 ONCJ 442 (CanLII), per Fraser J	ON	PC		$338,400	Find summaries of case.
R v Loring, 2023 BCPC 194 (CanLII), per Brecknell J	BC	PC			Find summaries of case.
2022
R v Slauenwhite, 2022 NSSC 92 (CanLII), per Rowe J	NS	SC	CSO	excess of $57,000	"The matter came before the Court for sentencing upon a plea of guilty by the offender and on an agreed statement of facts, with a joint recommendation of counsel for sentence regarding the offences. On the facts presented to the Court, Ms. Slauenwhite had retained amounts of cash intended for deposit in her employer’s bank account, with each amount of taking under five thousand dollars over approximately 18 months. Her employer was an established business, specializing in tires. An internal audit conducted by the company discovered the losses, when the discrepancies became obvious." Find summaries of case.
2021
R v Jubbal, 2021 BCSC 851 (CanLII)	BC	SC	30 months	$80,000+	Find summaries of case.
R v Gale, 2021 NSSC 288 (CanLII), per Murray J	NS	SC	suspended	$6,960	Find summaries of case.
R v Durant, 2021 ABPC 79 (CanLII), per Barley J	AB	PC	9 months CSO	$7,053	"the offender pled guilty to fraud over $5000. The offender was employed as a chef at a restaurant. In that capacity, he had access to the restaurant debit card to purchase supplies for the restaurant. Over a period of 5 months, he used the debit card 112 times for personal use. The total amount of the fraud was $7,053.70. The offending conduct ended when he was confronted. The offender sought treatment for addictions and made full restitution. He was sentenced to 9 months imprisonment to be served by way of a conditional sentence order, followed by 12 months probation. At that time, a conditional sentence was not available for this offence. On appeal, the offender conceded it was an illegal sentence. By the time of the appeal, the Offender had served 6 months of the CSO. The Court of Appeal substituted a sentence of 6 months imprisonment followed by 12 months of probation." R v Korobko, 2024 ABKB 202 (CanLII), at para 72, <https://canlii.ca/t/k3zgh#par72> Find other summaries.
R v Kennedy, 2021 NSSC 322 (CanLII), per Arnold J	NS	SC	2 years imprisonment	$29,063.16	Find summaries of case.
R v Alcorn, 2021 NSCA 75 (CanLII), per Derrick JA	ON	CA	90 days imprisonment		Find other summaries.
2020
R v Fredson, 2020 ONCJ 519 (CanLII), per DA Harris J	ON	PC	6 months CSO	$44,000	Find summaries of case.
2019
R v Gloade, 2019 NSPC 55 (CanLII), per Hoskins J	NS	PC	60 days imprisonment	$9,933.70	Find other summaries.
R v Surette, 2019 NSPC 46 (CanLII), per Hoskins J		NS	PC	$43,310.53
R v Barker, 2019 NSPC 24 (CanLII), per Atwood J	NS	PC	suspended	$15,519.55	"the offenders pleaded guilty to fraud-over. Both were first offenders and were considered unlikely to re-offend. For about nine months the offenders pressured Mrs. Barker's elderly mother, who was suffering from dementia and dysphasia, to sign financial documents. David Barker's criminal actions resulted in a loss of $36,000, and Beverly Barker's actions resulted in a loss of $15,519.55. They both received a suspended sentence with probation for 36 months. They were also required to make restitution." Find summaries of case.
R v McKinnon, 2019 CanLII 82795 (NL PC), per Gorman J	NL	PC			Find summaries of case.
R v Auckbaraullee, 2019 ONSC 2498 (CanLII), per Garton J	ON	SC	2 years less a day CSO	$80,370	Find summaries of case.
R v Blumenthal, 2019 NSSC 35 (CanLII)	NS	SC	2 years imprisonment	~$33k	The offender was a used car saleman. Find summaries of case.
R v Chandroo, 2019 QCCQ 6845 (CanLII), per Marchi J	QC	PC	15 months	$43,600	Find summaries of case.
2018
R v Caskenette, 2018 ONSC 1691 (CanLII), per LeRoy J	ON	SC	6 months	$12,831	"the offender was convicted of defrauding a hockey association of $12,831 over 16 months using its credit card. The offence eventually caused the hockey organization to become insolvent. Despite the relatively small amount, the Court imposed a six-month jail sentence followed by 18 months’ probation. The sentencing judge held that the offender’s breach of trust, motivated by greed and his refusal to acknowledge his actions, made a conditional sentence inappropriate." Find other summaries.
R v LeRiche, 2018 NLSC 145 (CanLII), per Chaytor J	NL	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. Find summaries of case.
R v Piccinini, 2018 ONCA 433 (CanLII), per curiam	ON	CA			"the accused was employed as a bookkeeper for a lawyer. She defrauded her employer of almost $50, 000 and was found guilty after trial. The sentencing judge noted the breach of trust, the fact that the offence occurred over more than three years, the fact that the accused was a licensed paralegal, and the limited remorse expressed by the accused. The Court of Appeal upheld the trial judge’s determination that a sentence of 12 months jail, as opposed to a conditional sentence, was fit." (Quoting from R v R. v. Saucier, 2019 ONSC 3611 (CanLII)) Find summaries of case.
R v Vidinovski, 2018 ONSC 6017 (CanLII)	ON	SC	18 months imprisonment	81,000.00	Find summaries of case.
R v MacIntosh, 2018 NSPC 45 (CanLII)	NS	PC			"Ms MacIntosh was employed in a financial-management capacity at publicly run home for special care; without authorisation, she drew for her own use a number of cheques against the operating account of her employer, to the tune of $27, 676.08. I imposed a conditional discharge for the one count of theft. It is not necessary to recite the principles reviewed in that case; however, some additional issues have been raised in this one." Find summaries of case.
2017
R v Delgado, 2017 NSPC 74 (CanLII), per Hoskins J	NS	PC	2 years less a day CSO	$80,000	She had a diagnosed gambling addiction.
R v Mason, 2017 ONSC 1509 (CanLII), per Broad J	ON	SC	4 months imprisonment	$20,000 (approx)	Find summaries of case.
R v Kassam, 2017 ONSC 74 (CanLII), per Boswell J	ON	SC	3 years imprisonment		Find summaries of case.
R v Gliddon, 2017 ABPC 38 (CanLII), per Fradsham J	AB	PC	2 years imprisonment	$22,493	Find summaries of case.
R v Taverner, 2017 ONCJ 469 (CanLII), per Bourgeois J	ON	PC	12 months imprisonment	$47,045.41	Find summaries of case.
2016
R v Biletsky, 2016 ABPC 261 (CanLII), per Barley J	AB	PC	12 months imprisonment	$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." (Quoting from R v LeRiche, 2018 NLSC 145 (CanLII)), at para 24 Find summaries of case.
R v Drummond, 2016 CanLII 22609 (NLSCTD), per Goodridge J	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. Find summaries of case.
R v Clermont, 2016 ONSC 4655 (CanLII), per Quigley J	ON	SC	6 months CSO 2 years probation	$36,261.72	Find summaries of case.
2015
R v Macynski, 2015 ONCJ 17 (CanLII), per Harris J	ON	PC	$86,000	6 months imprisonment + 3 years 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 totalling 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." Find summaries of case.
R v Sheppard, 2015 NSPC 23 (CanLII), per Derrick J	NS	PC	2 years less a day	$50,000	"the offender perpetrated fraud-over against several friends and a forgery against a real estate agent. She possessed a criminal record for fraud. She was not in a position of trust in the legal sense as contemplated by s. 718.2 (a)(iii) of the Criminal Code. The Court endorsed a joint recommendation of two years less a day, coupled with a restitution order totaling $50,000." Find summaries of case.
R v Bernard, 2015 BCPC 107 (CanLII), per MacGregor J	BC	PC	4 years imprisonment	over $10,000	Find summaries of case.
R v Elmadani, 2015 NSPC 65 (CanLII), per Derrick J	NS	PC	12 months imprisonment	$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. Find summaries of case.
2014
R v Bondok, 2014 ONSC 394 (CanLII), per Smith J	ON	SC		$97,000.00	"offender impersonated victim; accessed his account and directed a $97,000.00 transfer to co-conspirators; previous related record; fraud planned and deliberate; money was recovered; sentence prison 3.5 years; range 3 – 5 years for this type of crime" The "offender impersonated victim; accessed his account and directed a $97,000.00 transfer to co-conspirators; previous related record; fraud planned and deliberate; money was recovered; sentence prison 3.5 years; range 3 – 5 years for this type of crime" Find summaries of case.
R v Gibb, 2014 ONSC 5316 (CanLII), per Daley J	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. Find summaries of case.
R v Douglas, 2014 ABCA 113 (CanLII), per curiam	AB	CA	9 months	$34,000	Find summaries of case.
R v Tremblay, 2014 BCSC 901 (CanLII), per Butler J	BC	SC	22 months	$11,900	The offender "befriended and defrauded the victim of $11,900.00 through a fabricated investment scheme. The Court sentenced the offender to 22 months in jail. Mr. Tremblay had a lengthy criminal record – about half of which were property-related offences – and was on parole a the time of the fraud." Find summaries of case.
R v Lam, 2014 ABPC 90 (CanLII), per Lamoureux J	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." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Dufour, 2014 QCCQ 9885 (CanLII), per Hudon J	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." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Steward, 2014 ABCA 125 (CanLII), per curiam	AB	CA	9 months imprisonment	$10,000	"he offender pled guilty to stealing approximately $10,000 from their employer. The employer was a small business. The thefts had serious adverse affects on the business. At the time of sentencing, the offender had not made restitution. The Court of Appeal overturned a 12-month conditional sentence order and imposed a sentence of 9 months imprisonment." Find summaries of case.
2013
R v Cousineau, 2013 BCSC 947 (CanLII), per Voith J	BC	SC			Find summaries of case.
R v Umenwoke, 2013 ONSC 4496 (CanLII), per Spies J	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. Find summaries of case.
R v Takeshita, 2013 ONSC 1385 (CanLII), per Spies J	ON	SC	16 months + P	$80k+	offender defrauded church Find summaries of case.
R v Husband, 2013 ABPC 67 (CanLII), per Redman J	AB	PC	10 months imprisonment	$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." (Quoting from R v LeRiche, 2018 NLSC 145 (CanLII)), at para 25 Find summaries of case.
R v Houle, 2013 ABCA 141 (CanLII), per Bielby JA	AB	CA	15 months imprisonment + P		accused stole police vehicle for joy ride. Had 37 prior offences. Find summaries of case.
R v Cook, 2013 ABPC 6 (CanLII), per Semenuk J	AB	PC	6 months imprisonment	$7,500	The offender solicited charitable donations from people my misrepresenting himself as being a cancer patient. Find summaries of case.
R v Bullock, 2013 ABCA 44 (CanLII), per Berger JA (2:1)	AB	CA	8 months imprisonment	$12,305	The offender forged her name on numerous cheques. "The offender defrauded his own mother of $12,305 by forging her name on cheques drawn on her bank account. The Court of Appeal agreed that this was a case of elder abuse. The sentence imposed by the learned trial judge, who rejected a joint submission of 9 months imprisonment, was two years imprisonment. The majority of the Court of Appeal panel overturned that decision and imposed the joint submission of 9 months, holding that the sentence was the result of a “true plea bargain”." (Quoting from R v Gliddon, 2017 ABPC 38 (CanLII)), at para 56 Find other summaries.
R v MacDonald, 2013 ONSC 4872 (CanLII), per Mulligan J	ON	SC	6 months imprisonment	$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. Find summaries of case.
R v Sellars, 2013 NSCA 129 (CanLII), per Beveridge JA	NS	CA	Conditional Discharge	$12K	"Fraudulent claims against employee health-care plan of over $12K. Sentencing judge declined to order a conditional discharge, finding it would not be in the public interest. On sentence appeal to the Court of Appeal, appeal allowed and a conditional discharge imposed. The sentencing judge had imposed too high a standard as s. 730 required only that a discharge not be contrary to the public interest. Sentence varied to a conditional discharge, 3-years’ probation, and a restitution order. Mitigating factors in that case were that Ms. Sellars was not the prime mover and she was not a finance trustee; she had been pressured by an abusive intimate partner to submit false medical-expense-reimbursement claims to her employer’s health plan."
2012
R v Stuart, 2012 BCPC 327 (CanLII), per Challenger J	BC	PC	12 months CSO	$60,757.14	23 victims defrauded. Offender sold fake Olympic tickets online. Find summaries of case.
R v Wilson, 2012 NSPC 40 (CanLII), per Ross J	NS	PC	9 months imprisonment	$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. Find summaries of case.
R v Moore, 2012 ONCA 763 (CanLII), per curiam	ON	CA	3 years imprisonment		theft of a motor vehicle, valued over $5,000. Find summaries of case.
R v Downey, 2012 NBCA 78 (CanLII), per curiam	NB	CA	15 months imprisonment	$66,000	stolen tractor worth $66k Find summaries of case.
R v Wheeler, 2012 ABPC 127 (CanLII), per Redman J	AB	PC		Find summaries of case. || {{{6}}}
R v Burton, 2012 PECA 2 (CanLII), per Jenkins CJ	PEI	SC	4 months imprisonment	$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. Find summaries of case.
R v Johal, 2012 BCPC 133 (CanLII), per Chen J	BC	PC	9 months imprisonment	$6,000	"The offender pleaded guilty to fraud and extortion; the victim was a 77 year old retired man. The amount of the fraud was $6000; the Court declined to find that there was a trust relationship between the offender and the victim. The Court did find that the offender befriended the victim for the purpose of the fraud, and that there was an element of “grooming” involved. The victim was an “elderly and vulnerable senior citizen” and that was considered aggravating. There was a positive Pre-Sentence Report; the offender had addiction problems. His criminal record did not contain similar offences. The sentence passed was in these words: “I sentence you to [a] global term, with respect to both counts, of 9 months”. I take that to mean that the fraud charge attracted a 9 month sentence concurrent to 9 months for the extortion." (Quoting from R v Gliddon, 2017 ABPC 38 (CanLII)), at para 61 Find other summaries.
R v Hurlburt, 2012 NSSC 291 (CanLII), per MacAdam J	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." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v McGrath, 2012 CanLII 67732 (NLSCTD), per Halley J	NL	SC	7 months imprisonment	$38,356.60	offender defrauded the Brain injury Association over 51 transactions over a year. Find summaries of case.
R v Magas, 2012 ABCA 61 (CanLII), per curiam (2:1)	AB	CA	9 months imprisonment	$34,545	"the offender pled guilty to stealing $34,545 from her employer. The offender repaid $15,000 on the date of sentencing. The sentencing judge rejected a joint submission for a 12-month conditional sentence order and imposed an 8-month sentence of imprisonment with full restitution. The sentence was upheld on appeal." Find summaries of case.
2011
R v Gonzalez-Urena, 2011 BCSC 406 (CanLII), per Willcock J	BC	SC		$71.5k	offender stole a credit card from post office and used it to get money for gambling Find summaries of case.
R v Wentzell, 2011 NSSC 200 (CanLII), per Cacchione J	NS	SC	6 months imprisonment	$69,245.51	over two years the offender created 2 false travel claims--offender was 46 years old, prior record for arson Find summaries of case.
R v Satkunarajah, 2011 ABPC 385 (CanLII), per Barley J	AB	PC	9 months imprisonment	93.5k	"The offender worked for the Royal Bank as a customer service manager. In the summer of 2010 he planned to embezzle money from his employer by using counter cheques to access one of the bank’s accounts. In December he took 20 cheques. He gave two to a friend. They were made out for $12,000.00 and $10,000.00. The friend cashed these cheques in January but only $3,000.00 was released. The offender received $2,200.00 which was later recovered. The offender was fired over these two cheques. He was not forthcoming at this time about his involvement. He then cashed two more cheques for $85,000.00 and $8,500.00. The police attended at his house and recovered all but $1,321.50. The offender pled guilty to one charge of defrauding the bank for a sum greater than $5,000.00. The offender was 30 years old at the date of sentencing with no previous criminal record. He admitted his responsibility and received a positive pre-sentence report. He was described as a hard worker with poor money management skills. He was a landed immigrant from Sir Lanka which caused him to live away from his family in his teen years. The offender was sentenced to eight months of incarceration." Find summaries of case.
R v Salikin, 2011 SKPC 179 (CanLII), per Gordon J	SK	PC	18 months CSO	65k	fraud of employer Find summaries of case.
R v Kohuch, 2011 ONCJ 620 (CanLII), per Greene J	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. Find summaries of case.
R v Skorobohach, 2011 BCPC 303 (CanLII), per Bennett J	BC	PC	3 years imprisonment	96k	mail confidence scheme targetting senior citizens, defraud over several years Find summaries of case.
R v Lee, 2011 NSPC 81 (CanLII), per Derrick J	NS	PC	10 months imprisonment	$67k	over 1 year stole 23 deposits, conviction at trial. "an assistant manager of a spa stole over $66,000 from her employer over a one-year period. She was found guilty after trial. She was sentenced to 10 months incarceration followed by a one- year period of probation, coupled with restitution order for the amount." Find summaries of case.
R v Lavigne, 2011 ONSC 2938 (CanLII), per R Smith J	ON	SC	6 months imprisonment	$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 Scott, 2011 ONSC 5964 (CanLII), per Belobaba J	ON	SC	14 months CSO	$9,367.24	Find summaries of case.
R v Chudyk, 2011 SKQB 134 (CanLII), per Gerein J	SK	SC	1.5 years (Fraud)		Find summaries of case.
R v Nguyen, 2011 ABCA 300 (CanLII), per Costigan JA	AB	CA			"At the time of the offence, the offender was 26 years of age and employed as a pharmacy technician at a drug store. Over a period of eight months he stole $8,938.15 from his employer. He was caught as a result of an internal security audit which discovered part of the theft. He confessed to the rest of the theft and produced a diary in which he had recorded the dates and amounts of each theft. Apparently he was stealing the money to help support his mother and two younger brothers but intended someday to pay it back and so kept a record of it. The offender was 26 years of age, had no record, entered a guilty plea, and offered full restitution. He had assumed the responsibility of supporting his family. The Court of Appeal set aside a conditional discharge with two years probation and substituted it with a 12 month conditional sentence."
R v Cassidy, 2011 ABCA 223 (CanLII)	AB	CA			"The offender pled guilty to one count of theft over $5,000.00 and one count of falsification of documents. She was a licenced practical nurse at the a hospital and became treasure of the hospital staff club. She was granted cheque signing authority over club funds and accounts. Between July 2004 and July 2009 she forged approximately 160 signatures and wrote numerous cheques for her own benefit, stealing $41,643.01. Although she had repaid some of the money so that the ultimate loss was $21,643.01, these funds were repaid by her secretly so as to avoid detection. She then continued stealing until caught. By the time her crimes were uncovered she had misappropriated almost all of the club’s funds. At the time of sentencing she was 41 years of age and continued to work as a nurse. She had two daughters, ages 17 and 21. She suffered increasing anxiety fearing detection throughout the period of thefts and had not disclosed the charges to her family. She had a dated criminal record for impersonation. No restitution had been made post discovery but she proposed at sentencing that she would do so at the rate of $200.00/month, a rate that would require nine years to repay the loss. The sentencing judge had imposed a 15 month CSO followed by two years probation. The Court of Appeal indicated that 12 months of actual incarceration would have been appropriate if imposed by the sentencing judge but given the delay in bringing the Crown’s appeal, the fact that she had successfully served almost 8 months of her CSO and that she had to change her profession as a result of these charges, they allowed the appeal but only by adding a condition to both her CSO and probation prohibiting her from accepting a position involving the handling of money."
2010
R v O’Brien,, 2010 ONCJ 101 (CanLII), per Harris J	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. Find summaries of case.
R v Everitt, 2010 YKTC 91 (CanLII), per Lilles J	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." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157
R v Cassettari, 2010 BCPC 139 (CanLII), per Kitchen J	BC	PC	2 years less a day CSO	$60,000	Find summaries of case.
R v Miller, 2010 ABPC 37 (CanLII), per Mcllhargey J	AB	PC		$39,515.66	"The offender was the production and office manager and over an 18 month period defrauded her employer of $39,515.66 by writing unauthorized shareholder loans and by unauthorized use of the company’s Visa card. She pled guilty to one count of knowingly making a false cheque. HDTV recovered the sum of $5,564.21 by withholding her final paycheque and the further sum of $1,365.00 by withholding an account for the repurchase of HDTV shares owned by the offender in the company. The offender was 48 years old with no dependants, no criminal record and with a gambling problem. She was employed at the time of sentencing. There was nothing unusual about her upbringing although she was raised by adoptive parents. She was being counselled for her gambling addiction. The offender was sentenced to ten months in gaol." Find summaries of case.
R v Dennis, 2010 ABCA 36 (CanLII)	AB	CA			"The offender stole $18,167.01 from her employer, after being shown by older employees how to fake returns through the cash register. The offender was 18 years of age at the time of the offence and a full-time student. She had no prior record. She pled guilty to theft over $5,000.00. There was a joint submission by counsel for a CSO of 12 months to be followed by 12 months probation and full restitution. The sentencing judge alerted counsel that she felt the joint submission may be unfit and appeared to suggest that a CSO be considered if the offender demonstrated she could pay restitution. Sentencing was adjourned to afford her an opportunity. Nine and a half months after pleading guilty the offender could only pay $1,400.00 towards restitution. The Court of Appeal set aside a sentence of 12 months incarceration to be followed by two years of probation with a nine month CSO, taking into account the actual 83 days in custody that the offender served."
2009
R v Judge, 2009 ABCA 118 (CanLII), per curiam	AB	CA			Find summaries of case.
R v South, 2009 MBPC 12 (CanLII), per Sandhu J	MB	PC	15 months imprisonment	$64k	Find summaries of case. }
R v Anderson, 2009 NLTD 143 (CanLII), per Dymond J	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." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Rockett, 2009 PECA 7 (CanLII), per Murphy JA	PE	CA	60 months imprisonment	$18,000	Find summaries of case.
R v Keller, 2009 ABCA 418 (CanLII), per Hunt JA	AB	CA	90 days	$6k	"The offender pled guilty to two offences of theft over $5,000.00; the 1st charge occurring during the period March 1st, 2005 to January 31st, 2006 when he failed to pay his landlord (an 84 year old woman) monthly rent that he collected on her behalf in the sum of $6,000.00; and the 2nd charge involved similar circumstances over the same period except the landlord was a business and the amount taken was $5,000.00. The offender was in his early 60's and had a very extensive criminal record with 45 convictions between 1964-2003; many of which concerned crimes of dishonesty. He had received jail sentences of up to nine months on various occasions as well as a CSO. He was on probation when he committed theses offences. The Court of Appeal substituted the CSO of 18 months, indicating that an appropriate sentence would have been 12 month actual incarceration. Given that the offender had served six months of the CSO and that he was progressing positively in counselling, they imposed an additional 90 days in custody to be served intermittently." Find summaries of case.
R v Fayemi, 2009 BCPC 123 (CanLII), per Howard J	BC	PC	Suspended Sentence	$15,000	Find summaries of case.
2008
R v Gasparetto, 2008 CanLII 49579 (ON SC), per Spies J	ON	SC	18 month CSO
R v Upton, 2008 NSSC 360 (CanLII), per Beveridge J	NS	SC	3 years imprisonment	$45,353.20	42 victims Find summaries of case.
R v Winter, 2008 CanLII 47443 (NL PC), per J	NL	PC			Find summaries of case.
R v Bodnarchuk, 2008 BCCA 39 (CanLII), per Levine JA	BC	CA	12 to 18 months	$64k	company owner defrauded investors for start-up project--breach of trust Find summaries of case.
R v Bavarsad, 2008 BCCA 137 (CanLII), per Finch CJ	BC	CA	12 months CSO	$87,445	Find summaries of case.
R v Upton, 2008 NSSC 360 (CanLII), per Beveridge J	NS	SC	3 years imprisonment	$45,353.20	42 victims Find summaries of case.
R v Westerson, 2008 ABPC 266 (CanLII), per Skene J	AB	PC	12 months		"The offender, a bookkeeper diverted $48,520.65 through the manipulation of the books in order to support a VLT addiction. She took several steps to cover up her actions. 47 year old depressed person who had taken no steps to address a VLT addiction. She pled guilty. No restitution had been made. She had four children and suffered from domestic violence in her relationship. The offender was sentenced to 12 months jail."
R v Wilk, 2008 ABPC 172 (CanLII), per Shriar J	AB	PC			"The treasurer of a non-profit body diverted about $29,000.00 of casino monies over several years due to a gambling problem. She pled guilty to 1 count of fraud in excess of $5,000.00. She pled guilty and had no prior record. Offender had set aside partial restitution. The crime was motivated by her dire financial circumstances. She was senteneced to a strict CSO for two years less a day."
2007
R v Alakija, 2007 ABPC 234 (CanLII), per Bascom J	AB	PC	18 months CSO	$58,829.93	stole 49 deposits from employer over < 3 months, confessed, gambling addiction Find summaries of case.
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. Find summaries of case.
R v Dickson, 2007 BCCA 561 (CanLII), per Finch JA	ON	CA			Find summaries of case.
2006
R v Kuntz, 2006 ABCA 96 (CanLII), per J	AB	CA			"The offender pled guilty to theft over $5,000.00. She admitted she first took employment in May, 2003 as a bookkeeper. The company officers would sign blank cheques, trusting her to properly insert the names of payees to pay business expenses. On at least 11 occasions she inserted her own name and negotiated them. This resulted in a loss to the company of $7,200.00. When confronted, she admitted the error of her ways, and had already prepared letters of apology and tendered post-dated cheques to cover the short-fall. The company did not accept her overture, but dismissed her and contacted the police. The company then obtained the services of another bookkeeper who traced the thefts. The offender cooperated with the police and freely admitted the thefts although up to the time of the guilty plea made no restitution. The Crown initially indicated that the offender had no record. This error was rectified at the sentencing hearing. In fact, the offender had 13 prior convictions, 11 of which were related. Her motive for the thefts were vague other than she needed money to maintain a household and that her husband was unemployed. The ten month conditional sentence order of which five months had been served was set aside. The Appeal Court stated it generally had no hesitation in causing her to serve the balance of the ten month sentence in jail but in light of certain personal circumstances imposed a 90 intermittent sentence." Find summaries of case.
R v Conners, 2006 ABCA 240 (CanLII), per Martin JA	AB	CA			"The offender pled guilty to one count of theft over $5,000; acknowledging that she occupied a position of trust and had stolen approximately $18,000.00 from her employer. At the time of the offence, she was 51 years of age and living in the basement of her daughter’s home. She had a previous related record but the last conviction was imposed 16 years ago. She had received and was continuing to receive counselling. The Court of Appeal replaced a 12 month sentence of imprisonment with a six month sentence of imprisonment stating “we recognize the seriousness of theft from employers by persons in positions of trust and that such offences ordinarily call for a period of incarceration, especially in situations like this where the money stolen exceeds $5,000.00." para. 2." Find summaries of case.
R v Mumby, 2006 ABCA 103 (CanLII), per Russell JA	AB	CA			"The offender was convicted of theft over $5,000.00 and theft under $5,000.00. The offence over involved the theft of $8,873.37. The offender was employed as a front desk clerk at a lodge and resort, had access to the employer’s computer system. He manipulated the employer’s accounts over a period of 4 months. As the scheme was unsophisticated it was soon detected. When confronted, he immediately admitted responsibility and confessed that the theft was related to a substance abuse problem. His employment was terminated. The theft under offence involved theft from another employer in the amount of $1,003.00. The offender double billed a credit card and pocketed the money. The offence occurred when he was employed as a night auditor in a hotel in the same resort just a few months after he was fired by the first employer. When confronted the offender again immediately admitted responsibility and was fired. The offender was 26 years old at the time of the offences, had a substance abuse problem and had received a very positive pre-sentence report. The sentencing judge rejected a joint sentencing submission for either a suspended or conditional sentence and instead imposed a sentence of four months incarceration for the theft over and three months consecutive for the theft under. The appeal was allowed and the Court of Appeal imposed a conditional sentence for a term of six months noting: “there were exceptional circumstances in this case that warranted a conditional sentence including, in particular, the joint submission and very positive pre-sentence report”: para. 9." Find summaries of case.
R v Harvey, 2006 BCPC 444 (CanLII), per Chapman J	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."(Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Burkart, 2006 BCCA 446 (CanLII)	BC	CA		$81,400	Find summaries of case.
R v Arseneau, 2006 QCCQ 278 (CanLII), per Lortie J	QC	PC	26 months imprisonment	$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." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Jones, 2006 ABCA 79 (CanLII), per J	AB	CA	12 months	$26,800	"the Court of Appeal upheld a 12-month prison sentence for a bookkeeper who stole $26,800 over four years to support a gambling addiction. The accused had no criminal record and had completed a gambling recovery program. However, the Court rejected the accused’s gambling issue as a mitigating circumstance. The Court found the breach of trust, the extended period of the crime, the significant sum stolen, and the personal use of the funds as aggravating factors." (Quoting from R v Roy, 2024 ABKB 142 (CanLII)), at para 71 Find other summaries.
2005
R v Deutsch, 2005 CanLII 47598 (ON CA), [2005] OJ No 5542, per Moldaver JA	ON	CA	4 years imprisonment	$54k	Find summaries of case.
R v McKinnon, 2005 ABCA 8 (CanLII), per Côté JA	AB	CA	12 months imprisonment	$61,000	The offender plead guilty to fraud while acting as a bookkeeper. She had a prior prior related record. Find summaries of case.
R v Taipow, 2005 CanLII 39666 (ON CA), per curiam	ON	CA		$227,000	Find summaries of case.
R v Fitzpatrick, 2005 BCCA 314 (CanLII), per Newbury JA	BC	CA	6 months imprisonment	$30,000	false debit purchases Find summaries of case.
R v Davies, 2005 CanLII 63757 (ON CA), per Blair JA	ON	CA	12 months less a day (trust) 12 months CSO (fraud)	$48,355.00	Find summaries of case.
R v Sevcik, 2005 ABCA 194 (CanLII), per KEnt J	AB	CA	18 months	$95,000	Find summaries of case.
2004
R v Reshke, 2004 ABQB 418 (CanLII), per Moreau J	AB	SC	9 months imprisonment	$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. Find summaries of case.
R v Bradbury, 2004 NLCA 82 (CanLII), per Roberts JA	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. Find summaries of case.
R v Kirk, 2004 CanLII 7197 (ON CA), per Charron and Lang JJA	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." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Hewitt, 2004 NLSCTD 65 (CanLII), per Handrigan J	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. Find summaries of case.
2003
R v Pottie, 2003 NSSC 263 (CanLII), per Wright J	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 Find summaries of case.
R v Williams, 2003 CanLII 9650 (CA), [2003] O.J. NO. 2202, per curiam	ON	CA	90 days + fine	?	offender was senior manager in a position of trust, hired girlfriend without any authority to do so Find summaries of case.
R v Williams, 2003 CanLII 9650 (CA), [2003] O.J. NO. 2202, per curiam	ON	CA	90 days + fine	?	offender was senior manager in a position of trust, hired girlfriend without any authority to do so Find summaries of case.
R v Hayes, OJ No 4590(*no CanLII links)	ON	CA	18 month CSO	$97006 and $29,994
2002
R v Inglis, 2002 BCPC 242 (CanLII), per Brecknell J	BC	PC	18 months CSO	$78,738.92	employee defrauded bank employer over 2 years Find summaries of case.
R v Mastromonaco, [2002] OJ No 4612(*no CanLII links)	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
2001
R v Desormeau, [2001] NJ No 341 (S.C.–T.D.)(*no CanLII links)	NL	SC	8 months imprisonment	$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 Macdonald, 2001 NSCA 26 (CanLII), [2001] NSJ No 51 (CA), per Cromwell JA	NS	CA	probation (JR)	$32k	falsified 3 years of overtime--restitution--victim was agreeable with resolution Find summaries of case.
R v Zenovitch, 2001 YKSC 52 (CanLII), [2001] YJ No 105 (SC), per Veale J	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 Find summaries of case.
2000
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), per Tallis JA (2:1)	SK	CA	1 year imprisonment	$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." Find summaries of case.
R v Bunn, 2000 SCC 9 (CanLII), [2000] 1 SCR 183, per Lamer CJ	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." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
1999
R v Adler, 1999 CanLII 9438 (NB CA), per curiam	NB	CA	8 months imprisonment	$27,890 and $1,650	"A homemaker hired by an elderly couple through the facilities of the Red Cross, inveigled herself into their confidences and depleted the couple's life savings of just under $30,000.00. The offender had an abusive upbringing, she was married and had children dependent upon her, she had no criminal record, she had a favourable pre-sentence report, she pleaded guilty at the first opportunity and she was remorseful. The Court of Appeal found that the 8 month conditional sentence imposed by the trial judge was not a fit sentence and converted it to a jail sentence." (Quoting from R v Durette-Acker, 2023 NBPC 2 (CanLII)), at para 39 "Ms. Adler pleaded guilty to fraudulently using a credit card issued to Anna Bell, and cashing three forged cheques. Ms. Adler, 36 years of age with no criminal record, was hired as a homemaker by Anna and Wendell Bell (both 85 years old). Ms. Bell gave Adler access to the Bell bank account and Adler fraudulently took amounts totaling $27,890 from one account and $1,650 from another account. The money was used to “feed” the offender’s gambling addiction." (Quoting from R v Gliddon, 2017 ABPC 38 (CanLII)), at para 58 Find other summaries.
R v MacEachern, 1999 CanLII 7062 (PE SCAD), [1999] P.E.I.J. No 85 (CA), per Mitchell JA	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. He received a 15 months conditional – Deputy Minister defrauded the 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." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Quinlan, 1999 CanLII 18952 (NL CA), 133 CCC (3d) 501, per Marshall JA	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 Find summaries of case.
1997
R v Crowell, 1997 CanLII 776 (NS SC), per Macdonald J	NS	SC	20 months (JR)	$64,000	Offender was a former police chief charged with 5 counts of theft. Used position of trust. Find summaries of case.
R v Oliver, 1997 CanLII 14658 (NL CA), [1997] NJ No 248 (CA), per Cameron JA	NL	CA	7 months CSO	$27,614	bank clerk defrauded employer over 2 years--lost job as a result Find summaries of case.
R v Ali, 1997 CanLII 2655 (BC CA), 36 WCB (2d) 265, per Goldie JA	BC	CA			Find summaries of case.
R v Fleet, 1997 CanLII 867 (ON CA), per curiam	ON	CA	6 months	$7,000	Find summaries of case.
1990
R v Bennett, 1990 CanLII 2430 (NSCA), (1990), 96 N.S.R.(2d) 121 (NSCA), per Chipman JA	NS	CA	6 months imprisonment	$5,743	offender guilty of theft from employer over 1 month-- no record, age 23--under stress at time--appeal from 18 month sentence--CA says breach of trust requires jail Find summaries of case.
1989
R v Hiltz, 1989 CanLII 165 (NSCA), per Macdonald JA	NS	CA	3 months (time served)	$5,784.70	Find summaries of case.
1983
R v Simmonds, 1983 ABCA 283 (CanLII), per McGillivray CJ	AB	CA	18 months imprisonment		"Mr. Simmonds had accumulated an unenviable record. He stole a truck worth some $10,000. He was sentenced to 10 months jail for that. A few days later, before that matter went to Court, he took possession of another stolen truck, got some wire cutters, and entered a field where there was a horse. He took the horse into the City, and proceeded to sell it to a stockyard. He was charged with theft of a horse, possession of a stolen truck and possession of stolen vehicle identification numbers. The judge imposed a sentence of one year consecutive the theft, 4 months concurrent, and another year concurrent. This led to a global sentence of 22 months. The Court of Appeal felt that the one year consecutive should be replaced with a jail term of six months consecutive, because the global sentence was too long, and therefore ruled that the sentence should be reduced using the totality principle" (Quoting from R v Jones, 2017 ABPC 69 (CanLII)), at para 32 Find summaries of case.
1980
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
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
1976
R v Ryan, 1976 ALTASCAD 188 (CanLII), per McDermid JA	AB	CA	1 year	$7,000	lawyer Find summaries of case.

See Also

• Theft and Fraud Not Exceeding $5,000 (Sentencing Cases)
• Theft and Fraud Between 100k and 1,000k (Sentencing Cases)
• Theft and Fraud Over $1,000,000 (Sentencing Cases)
• Theft and Fraud (Sentencing Cases)