Theft and Fraud Between $100k and $1,000k (Sentencing Cases)

This page was last substantively updated or reviewed May 2024. (Rev. # 96766)

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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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Between 100k and 1,000k

Case Name	Pr	Ct	Sentence	Amount	Summary
2024
R v Korobko, 2024 ABKB 202 (CanLII), per Leonard J	AB	SC	3 years imprisonment	$337k	Find summaries of case.
R v Roy, 2024 ABKB 142 (CanLII), per Mandziuk J	AB	SC		$160,274.19	Find summaries of case.
R v Oakes, 2024 PESC 11 (CanLII), per Clements J	PEI	SC	2 years less a day	$425,000	Find summaries of case.
2023
R v Konashewych, 2023 ONSC 6743 (CanLII), per Dunphy J	ON	SC			Find summaries of case.
R v Mann, 2023 ABPC 17 (CanLII), per Fraser J	AB	PC	3.5 years imprisonment	$456,685.13	"the offender was convicted of fraud and transferring proceeds of crime to her own use in the amount of $456,685.13 over a period of three years. The sentencing judge considered the categories listed in Davis and found that the offender did not come within either Category 1, because of the amount of the fraud, or Category 2, because she was not a lawyer. The sentencing judge concluded a range of sentence of 3-4 years was appropriate, because the offender was in a position of trust, the amount of the fraud, and the fraud disadvantaged children’s charities. A sentence of 3.5 years was imposed with a fine in lieu of forfeiture." Find other summaries.
R v Martin, 2023 ABCJ 122 (CanLII), per Hinkley J	AB	PC	2 years imprisonment	$285,000	Defrauded Northern Lakes College. Find summaries of case.
R v Pandit, 2023 ABPC 6 (CanLII), per Groves J	AB	PC	18 months imprisonment	$443,206	Find summaries of case.
R v Fortune, 2023 ONCJ 193 (CanLII), per Borenstein J	ON	PC	15 months imprisonment	$300k	Find summaries of case.
2022
R v Cvetas, 2022 ONSC 1640 (CanLII), per Foretall J	ON	SC	12 months imprisonment	$317,000	Find summaries of case.
R v Williams, 2022 QCCQ 3291 (CanLII), per Galiatsatos J	QC	PC	2 years less a day	$619,000	Find other summaries.
R v Cvetas, 2022 ONSC 1640 (CanLII), per Forestell J	ON	SC	12 months imprisonment (theft)	$317,000	Find other summaries.
R v Shonaman, 2022 NBQB 26 (CanLII), per J	NB	SC		$131,228.52	Find summaries of case.
2021
R v Riasyk, 2021 ONSC 5981 (CanLII), per J	ON	SC	8 months / 16 month CSO	$220,000	"the offender pleaded guilty to defrauding his ailing father of $220,000 using a power of attorney. The accused had addictions to opiates and crack cocaine. The offender received a prison sentence of 8 months and a consecutive conditional sentence of 16 months, followed by 3 years probation." Find summaries of case.
R v Quarshie, 2021 ABPC 110 (CanLII), per Dinkel J	AB	PC	2 year, 4 months	$455,670	CEO of 16 years. Find summaries of case.
R v Scholz, 2021 ONCA 506 (CanLII), per Nordheimer JA	ON	CA	3 years imprisonment		"Conviction and sentence appeal dismissed. The appellant was a paralegal prosecutor working for York Region, who was convicted of breach of trust of a public official and attempt to obstruct justice, for having used her position to improperly influence the outcome of provincial offences matters. The investigation into the appellant arose from intercepted communications between other individuals as part of an investigation into police corruption. The intercepted communications were shared by the York Regional Police with the appellant’s supervisor (at York Region) as part of an effort to gather evidence about the appellant’s involvement in a suspected scheme to have traffic tickets withdrawn for friends of certain York Regional Police officers." Find summaries of case.
R v Tran, 2021 ONSC 1888 (CanLII), per Allen J	ON	SC	2 years less a day CSO	$291,459.12	Find summaries of case.
R v Booker, 2021 ONCJ 625 (CanLII)	ON	PC	12 months imprisonment (Booker) 10 months CSO (Wyer)	$125,000	Find summaries of case.
R v Manickam, 2021 ONCA 668 (CanLII), per Tulloch JA	ON	CA	18 months	$2500,000	Find summaries of case.
R v Ahmed, 2021 ONSC 6968 (CanLII)	ON	SC	30 months imprisonment	300,000	Find summaries of case.
R v Merkel, 2021 BCCA 445 (CanLII), per Fitch JA	BC	CA	2 years imprisonment	$109,000	Find summaries of case.
R v Whittaker, 2021 BCPC 8 (CanLII), per Dyer J	BC	PC
2020
R v Squires, 2020 NLSC 120 (CanLII), per Stack J	NL	SC	$522,386		Find summaries of case.
R v Abdulahi-Sabet, 2020 BCCA 213 (CanLII)	BC	CA		$142,933.26	Find summaries of case.
R v Rootenberg, 2020 ONSC 5928 (CanLII), per Allen J	ON	SC	6 years imprisonment	$595,000	Find summaries of case.
R v Chandroo, 2020 QCCQ 3571 (CanLII), per Mascia J	QC	PC		$900,000	Find summaries of case.
R v MacLeod, 2020 ONCA 596 (CanLII), per curiam	ON	CA	3 years imprisonment	$350,000	Find summaries of case.
R v Barchichat, 2020 QCCA 282 (CanLII), per Hesler JA	QC	CA	22 months CSO	$104,000	"the offences occurred between November 1, 2008 and August 4, 2010 and that the defrauded sums, totalling $104,500 and spread out among four groups of complainants, range from $5,200 to $70,000" Find summaries of case.
R v Grant-Jury, 2020 MBPC 6 (CanLII), per Rolston J	MB	PC		$120,783.23	Find summaries of case.
2019
R v Evanson, 2019 ABCA 122 (CanLII)	AB	CA	2 years less a day imprisonment	$500k	"There was a guilty plea on a $545,773.00 Trust Fraud over 10 years with 1,066 transactions. The money was used to pay for day-to-day expenses. The offender transferred his shares in the company back to the company and they were valued at $253,620. However, there was also some suggestion that the offender was able to join the company at no cost to him, so there may have been no actual value in the shares. In addition, there was restitution of $25,000.00 in cash and a Consent Judgment for the balance owing of $300,000. The Court found that the civil judgment was not equivalent to restitution. The Court stated that restitution was a mitigating factor." Find summaries of case.
R v Sharma, 2019 ONCA 274 (CanLII), per Pardu JA	ON	CA		$488,178.37	Find summaries of case.
R v Saucier, 2019 ONSC 3611 (CanLII), per Lacelle J	ON	SC	15 months imprisonment	$215,000	Find summaries of case.
R v Moreau, 2019 SKQB 71 (CanLII), per Dawson J	SK	SC
2018
R v Johnson, 2018 NSSC 10 (CanLII), per Chipman J	NS	SC	18 months CSO	$100,000	"the offender, over a three-year period, stole over $100,000 from her employer by way of seventy-six fraudulent cheques. She was pressured by an abusive intimate partner to submit false medical-expense-reimbursement claims to her employer's health plan. The offender was a member of a first nation; an agency of that first nation was the victim. She had a limited and dated criminal record. She pleaded guilty and was remorseful. She received a conditional-sentence order of 18 months, followed by probation with restitution." Find summaries of case.
R v Schulz, 2018 ONSC 5449 (CanLII)	ON	SC			Find summaries of case.
R v Kothary, 2018 ONCJ 133 (CanLII), per Silverstein J	ON	PC	2 years imprisonment + probation	$467k	Find summaries of case.
R v Dunkers, 2018 BCCA 363 (CanLII)	BC	CA	5 years	$204,197.80	"the offender was found guilty of one count of fraud contrary to s 380(1)(a) of the Criminal Code for having defrauded a nonprofit organization of $204,197.80 over a two-year period. The fraud created a financial crisis for the non-profit and it ceased operating. The Crown sought a sentence of 4 years imprisonment and full restitution. The defence agreed with the Crown’s sentencing position. The sentencing judge concluded the offender’s moral culpability was high and that the crime had a significant impact on the community. The sentencing judge imposed a sentence of 5 years imprisonment with restitution for the full amount. The offender appealed, arguing the restitution order rendered the sentence unnecessarily harsh and excessive. The appeal was dismissed." R v Korobko, 2024 ABKB 202 (CanLII), at para 71 https://canlii.ca/t/k3zgh Find summaries of case.
R v Ahmad, 2018 ONSC 536 (CanLII), per Dunnet J	ON	SC	15 months imprisonment	$140,000	"offender, age 51, no criminal record; over $140,000.00 fraudulent deposits in a sophisticated, deliberated scheme; some recovery of funds; no remorse; sentence 15 months’ imprisonment, 2 years’ probation." Find summaries of case.
2017
R v Venkatacharya, 2017 ONSC 1187 (CanLII), per Bloom J	ON	SC			"offender no criminal record; no guilty plea; large-scale fraud of over $500,000.00 involving 12 prospective borrowers who paid due “diligence fees” for non-existent loans; great impact on victims; no chance of recovering monies; show of remorse; 3 years’ prison minus pre-trial custody."
R v O’Shea, 2017 ONCJ 736 (CanLII), per Dumel J	ON	SC	18 months imprisonment	$193,492.58	Find summaries of case.
R v Christie, 2017 ONSC 4095 (CanLII)	ON	SC			Find summaries of case.
R v Gursky, 2017 MBCA 36(*no CanLII links)	MB	CA	3.5 years
R v Roberts, 2017 ONSC 1071 (CanLII), per Broad J	ON	SC			Find summaries of case.
R v Pastore, 2017 ONCA 487 (CanLII)	ON	CA	15 months imprisonment		Find summaries of case.
R v Mathur, 2017 ONCA 403 (CanLII)	ON	CA			"In Mathur, the accused was an accountant and real estate agent/broker. Over a two year period, he used confidential information from his real estate clients without their knowledge or consent and prepared 292 false tax returns. He also created T4 slips from two fictitious companies. He generated refunds on the tax returns and received $35, 321 from the federal government. He had attempted to obtain over $300, 000. For this conduct, he was found guilty of one count of fraud over $5, 000, which suggests that the matter proceeded by way of a guilty plea. ...The 65 year old accused had no prior record. At the time of the sentencing hearing, he had the full support of his family and he had taken psychological counselling and gained some insight into his behaviour. He offered to make restitution, though no order was ultimately imposed. The court had evidence that he had lost his accreditations to work as an accountant and as a real estate agent/broker. ...The Court of Appeal noted the offence involved a breach of trust and found that given the aggravating factors involved the sentencing judge was correct to emphasize general deterrence and denunciation. The aggravating factors included the degree of sophistication and planning involved, the significant number of transactions, the duration of the fraud (27 months), and that the accused was caught and had not voluntarily terminated his activities. The Court of Appeal upheld the 12 month sentence imposed by the trial judge and held that a conditional sentence would not have achieved the goals of general deterrence and denunciation." (Quoting from R v Saucier, 2019 ONSC 3611 (CanLII)) Find summaries of case.
R v Inshanalli, 2017 ONCJ 234 (CanLII), per West J	ON	PC	3.5 years imprisonment	$460k	She had paid about 54k in restitution before sentencing. She had a gambling addiction. He prior criminal record included two convictions for major fraud. Find summaries of case.
R v Fontana, 2017 ONSC 2964 (CanLII), per Edwards J	ON	SC			Find summaries of case.
R v Mccaughan, 2017 MBPC 63 (CanLII), per Sandhu J	MB	PC		Find summaries of case. || {{{6}}}
2016
R v Sampson, 2016 ONCJ 128 (CanLII), per Blouin J	ON	PC	CSO	$232,566	Find summaries of case.
R v Ogier, 2016 ONCJ 363 (CanLII), per McKay J	ON	PC	30 months imprisonment	$313,000	Find summaries of case.
R v Walker, 2016 ABQB 695 (CanLII), per Ackerl J	AB	SC	3 years imprisonment	$315,000	The offender defrauded 5 investors. He was 70 years old at the time of the offence. The victims were not affluent. Find summaries of case.
R v Hussein, 2016 CanLII 32833 (ONSC), per Turnbull J	ON	SC	30 months imprisonment	$400,000 (approx.)	The offender defrauded the bank by cashing a series of cheques. Find summaries of case.
2015
R v Stergiou, 2015 ABCA 35 (CanLII), per curiam	AB	CA	18 months	$547,840	Guilty plea. Occurred over 26 months. 303 transactions. Find summaries of case.
R v Piccinini, 2015 ONCA 446 (CanLII), per curiam	ON	CA	6 years imprisonment	$900,000	This case "involved an extensive fraudulent scheme in which phone calls were placed to elderly Americans who were deceived into forwarding funds to assist grandchildren they were told had been arrested. The scheme netted $900,000. Mr. Piccinini was the leader of the group carrying out the scam. He was sentenced to six years imprisonment. He had strong family support, had expressed remorse and had entered a guilty plea. Mr. Pavao’s fraud was larger and he does not have the mitigating effect of a guilty plea." (Quoting from R v Pavao, 2018 ONSC 4889 (CanLII)), at para 100 Find summaries of case.
R v Kaminsky, 2015 SKPC 39 (CanLII), per O'Hanlon J	SK	PC	3 years imprisonment	$639,700	"The offender entered a guilty plea to one count of fraud. Between 2006 and 2013, the offender was working as a financial advisor and persuaded ten unsophisticated investors to invest $639,700 in entities that did not exist. The offender was 54 years of age and had no criminal record. He cooperated with the authorities in their investigation. Despite this cooperation, O’Hanlon P.C.J. found aggravating factors in the offender’s abuse of a position of trust as well as the magnitude of the offence and the length of time over which it was committed. The Court also noted the offender’s lack of comprehension in the harm he had caused to others. O’Hanlon P.C.J. sentenced the offender to four years’ imprisonment." Find summaries of case.
R v Maddalena, 2015 BCSC 2474 (CanLII), per Maisonville J	BC	SC	4 years imprisonment	$205,286.44	"May 2004 until May 2006, Mr. Maddalena manipulated the payroll system ... he overpaid himself a substantial amount of money. As well, Mr. Maddalena manipulated tax remittances from Kirk, overpaying the Canada Revenue Agency in order to enjoy greater tax refunds." Find summaries of case.
R v Fiorillo, 2015 ONCA 328 (Ont. C.A.)	ON	CA	1 year	267,082.00	The "offender, age 48, health issues; first-time offender; with others used fake purchasers to purchase properties with fraudulent documentation on financial status of purchasers; mortgage funds advanced on strength of these deceitful representations; large-scale fraud $267,082.00 from which offender received $110,000.00; no remorse." Find summaries of case.
R v Yasinowski, 2015 SKQB 139 (CanLII), per Chicoine J	SK	SC
R v Elander, 2015 ABQB 299 (CanLII), per Germain J	AB	SC	42 months imprisonment	$400,000+	The offender was convicted after a six-month trial. He assisted in a mortgage fraud scheme where properties were sold to strong buyers who would take out inflated mortgages. The offender used his status as a lawyer to complete the transactions. Find summaries of case.
R v Primeau, 2015 QCCQ 2028 (CanLII), per LaFlamme J	QC		45 months, 26 days	$439,638	"The accused, director and majority shareholder in an investment company, had a fiduciary duty toward his investors. Nevertheless, he planned a wide-ranging fraudulent scheme to misappropriate certain amounts for personal purposes. The accused had no criminal record, pleaded guilty, was in therapy, and expressed certain regrets. Greed motivated his actions." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157
R v Weeres, 2015 SKQB 319 (CanLII), per J	SK	SC			"The offender was found guilty of one count of fraud and one count of money laundering. The offender’s scheme involved acquisitions of software in units or packages that would, in turn, be sold to retail customers and providing the purchasers with a profit. The purchasers/investors believed that their purchase money would be used to manufacture and/or market the software units they had purchased. Instead, the money flowed into accounts controlled by the offender and used for his own purposes. The 35 purchasers/investors lost a total of $650,000. In a judgment later affirmed by the Saskatchewan Court of Appeal, McMurtry J. sentenced the offender to four years imprisonment less credit for time spent on remand and a one year consecutive sentence on the money laundering charge. In imposing sentence, the court noted the offender’s prior criminal record, a pre-sentence report that noted a high risk to reoffend and the total absence of mitigating circumstances." Find summaries of case.
2014
R v Knight, 2014 ONSC 6601 (CanLII), per Beaudoin J	ON	SC			"finance director of a charity for developmentally delayed adults pleaded guilty to stealing at least $550,000 over eight years. She was sentenced to four years in prison and required to pay $200,000 in restitution. The other $350,000 was awarded in a civil judgment" Find summaries of case.
R v Gibb, 2014 ONSC 5316 (CanLII), per Daley J	ON	SC		$100,000	Find summaries of case.
R v Wellman, 2014 QCCA 524 (CanLII), per curiam	QC	CA	30 months imprisonment	$890,000	The offender pleaded guilty to fraud, forgery, and uttering forged documents. "Over a period of three years, while he was treasurer for his union, the accused defrauded the union of a total of $890,000. The accused was addicted to gambling and had reimbursed a total of $386,000. Despite his guilty plea, the therapy he had begun, his lack of a criminal record, and his lowered risk of reoffending, the Court considered the nature and extent of the fraud, the principle of abuse of a position of trust, the degree of premeditation, and the fact that the accused personally benefited from the fraud."(Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Regnier, 2014 ONSC 3808 (CanLII), per Pelletier J	ON	SC	18 months imprisonment	~$300,000	The offence was spread over 4 years. Funds were spent on luxuries. Find summaries of case.
R v Karigar, 2014 ONSC 3093 (CanLII), per Hackland J	ON	SC	3 years imprisonment	$460,000	bribing a public official. Find summaries of case.
R v Maxwell, 2014 ONCA 316 (CanLII)	ON	CA	4 years	$375,000	"offender convicted of defrauding a bank in the amount of $375,000.00; scheme involved several individual transactions that took place during a period of about 1-month; trial sentence of 4 years’ imprisonment; appellate court upholds trial sentence." Find summaries of case.
R v Fiorilli, 2014 ONSC 1117 (CanLII), per Trotter J	ON	SC	12 months imprisonment	$267,082	Defrauded CHMC and RBC in two mortgage transactions. Rejected CSO. Restitution Ordered. No DNA Ordered. Find summaries of case.
R v Bondok, 2014 ONSC 394 (CanLII), per R Smith J	ON	SC	3.5 years x 2 (fraud)	$497k	Offender stole PIN number for ING account of victim, withdrew funds Find summaries of case.
R v Savard, 2014 QCCQ 3153 (CanLII), per Couture J	QC		16 months imprisonment	$135,600	"The accused, who was in charge of accounting, misappropriated a total of $135,600 over a period of thirty-one months. She pleaded guilty, offered reimbursement, presented a low risk of reoffending, and expressed regret. The Court took into account her prior convictions for theft, the total amount of the fraud and theft, the period over which the illegal acts took place, her abuse of a position of trust and authority, the fact that she also acted out of greed and thirst for profit, and imposed a sixteen-month sentence of imprisonment with a restitution order of $70,000 followed by a two-year probation period." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Dreger, 2014 BCCA 54 (CanLII), per Bennett JA	BC	CA			She "appealed her sentence of five years’ jail for using her position as a trusted bookkeeper to defraud her employer, a small family-owned company, of just over $245,000 over a seven-year period. The amounts she stole increased significantly each year she was involved in the scheme and were used to support an extravagant lifestyle. The offender entered a guilty plea, had no prior criminal record, and consented to a civil judgment, although nothing had been paid on account of the debt by the time of the sentencing. The Court of Appeal found the sentencing judge erred in finding Ms. Dreger’s lack of remorse was an aggravating factor and reduced the sentence to four years."
R v Adrian, 2014 SKQB 413 (CanLII), per Danyliuk J	SK	SC
2013
R v Dwyer, 2013 ONCA 34 (CanLII), per Rosenberg JA	ON	CA	3.5 years
R v St-Martin, 2013 QCCQ 6422 (CanLII), per Chapdelaine J	QC	PC	15 months and probation	$809,975	"The Court imposed a fifteen-month sentence of imprisonment followed by two years of probation on an accused who had embezzled $809,975 from his employer by granting fictional loans to fictional clients. The evidence shows that the accused personally benefited from $402,247, using $104,428 thereof for personal purposes. He pleaded guilty, had no criminal record, and expressed regret and shame. The victim recovered $344,000 through civil suits. The judge found that the duration and extent of the fraud, the complex scheme, the abuse of a position of trust, and the accused’s personal gain were all aggravating factors." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Hope, [2013] O.J. NO. 1078, (C.J.)(*no CanLII links)	ON	PC		$390,000	Find summaries of cases.
R v Garrick, 2013 ONSC 1798 (CanLII), per McCombs J	ON	SC	12 months imprisonment	$261,000	Find summaries of case.
R v Singer, 2013 ONSC 4035 (CanLII), per Hainey J	ON	SC	2 years less a day	$300,000	Find summaries of case.
R v Maskwa, 2013 SKPC 15 (CanLII), per LaBach J	SK	PC	2 years less a day CSO	$146,946.61	theft from employer Avis Rental Find summaries of case.
R v Samson, 2013 QCCQ 95 (CanLII), per Boulet J	QC		2 years less a day CSO with probation	$186,000	" The accused defrauded the company for which she worked as an accounting secretary of $186,000 over a two-year period. She pleaded guilty, began therapy, and expressed remorse and regret. Despite a reimbursement of $28,000 and $5,000 from the insurer, the company suffered a significant loss. The Court imposed a conditional sentence of two years less one day, followed by three years of probation." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Stevens, 2013 ABPC 8 (CanLII), per Fradsham J	AB	PC	2 years imprisonment	$205k	Offender used his position in his job to make 13 invoices to himself through a consultancy company. CSO rejected. Find summaries of case.
R v Grondin, 2013 QCCQ 9968 (CanLII), per Boulet J	QC		2 years less a day with probation	$195,000	"The accused, an employee of the Caisse populaire Desjardins, pleaded guilty to charges of fraud in the amount of $195,000, which took place over a period of three years. The Court imposed a conditional sentence of two years less one day and three years’ probation, taking into account her remorse and low risk of reoffending. The Court considered her abuse of a position of trust in relation to her employer, the employer’s significant monetary loss, and the duration of the fraud." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Bethke, 2013 SKCA 135 (CanLII), per J	SK	CA		$178,000	"The offender was 56 years of age, well educated and experienced. She defrauded her union local of about $178,000 over five years. Conditional sentence of two years less a day was converted to nine months’ imprisonment on appeal." Find summaries of case.
R v Adurogboye et al, 2013 MBQB 260 (CanLII), per J	MB	SC		Find summaries of case. AI summary
2012
R v Sauriol, 2012 QCCQ 7766 (CanLII), per Landry J	QC	PC	2 years less a day CSO	$541,090	"The accused pleaded guilty to eleven counts of fraud, committed when he was working as a financial planner with the Great-West insurance company. He thereby obtained $541,090 over a period of three years. The accused was 57 years old and lost everything following his conviction. The Court took into account his lack of criminal record, guilty plea, cooperation with the investigation, health problems, and his expressed remorse, and imposed a conditional sentence of two years less one day to be served in the community, followed by three years’ probation." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Abedi, 2012 ONCJ 540 (CanLII), [2012] OJ No 4029 (CJ), per Borenstein J	ON	PC			The offender played a small part in a conspiracy to commit fraud of over $14 million. "The accused’s conduct resulted in a loss of approximately $850,000.00 of which he had personally received $50,000.00 for his involvement."(Quoting from R v Reeves, 2018 ONSC 3939 (CanLII)), at para 49 Find summaries of case.
R v Taylor, 2012 ONCA 809 (CanLII), 294 CCC (3d) 483, per Rosenberg JA	ON	CA	21 months	$126,000	Find summaries of case.
R v Ford, 2012 NSSC 340 (CanLII), per Bourgeois J	NS	SC	12 months imprisonment	$322,634	ran a pharmacy on a reserve, made false prescription claims to government--occurred over 18 months--remorseful, was using drugs at time--CSO rejected Find summaries of case.
R v Parkes, 2012 SKQB 257 (CanLII), per Acton J	SK	SC	36 months imprisonment	$179k	offender convicted of defrauding vulnerable senior citizen Find summaries of case.
R v Garrick, 2012 ONSC 2528 (CanLII), per Ricchetti J	ON	SC	23 months CSO	$139k	offender convinced three victims to invest money in an IPO Find summaries of case.
R v Frijters, 2012 ABPC 182 (CanLII), per Fraser J	AB	PC		$304,474.37	The offender was a used car salesman. Find summaries of case.
R v Hatche, 2012 SKPC 38 (CanLII), per D Scott J	SK	PC	2 years less a day CSO	$143,452.30	Find summaries of case.
R v Judd, 2012 BCPC 7 (CanLII), per Chen J	BC	PC	2 years imprisonment	$204,070	"the offender was a mother of a seven-year-old child and volunteer with a soccer club whose duties included responsibility for the club’s finances. Over a period of five years, she stole over $200,000 from the club by writing cheques payable to herself and her husband or by taking cash. She also fraudulently altered bank statements. In imposing a sentence of two years’ incarceration and a restitution order for the full amount, the court noted the serious breach of trust and the planning and manipulation used to execute the crimes." (Quoting from R v LeRiche, 2018 NLSC 145 (CanLII)), at para 26 Find summaries of case.
R v Pickering, 2012 BCPC 213 (CanLII), per Jardine J	BC	PC	4 years	$480,025	Find summaries of case.
R v Slattery, 2012 ONSC 792 (CanLII), per Wilson J	ON	SC		$77k	found guilty Find summaries of case.
R v Bandiera, 2012 ONSC 6015 (CanLII), per Mulligan J	ON	SC	5 months imprisonment	~$400,000	The offender was a bookkeeper. The offence occurred over 4 years. Find summaries of case.
R v Zenari, 2012 ABPC 7 (CanLII), per LeReverend J	AB	PC	CSO	$225k+	This "was a fraud of $225,000 by a constable from the Edmonton Police Service by forging signatures of staff sergeants 71 times for overtime claims. He pled guilty and made restitution. He was given a Conditional Sentence Order of 2 years less a day. The Court of Appeal, citing the above quote from Fulcher as binding jurisprudence, called for a custodial sentence in cases of employee theft. Taking into account the guilty plea and the restitution, a sentence of 18 months actual incarceration was substituted." Find summaries of case.
R v Kaziuk, 2012 ONCJ 34 (CanLII), per Baldwin J	ON	PC	10 years imprisonment		breach of trust, used power of attorney to defraud mother of $20,000, guilty of 334(a) and 380(1)(a) after trial, 69 prior related convictions Find summaries of case.
R v Coulombe, 2012 QCCQ 4274 (CanLII), per Boulet J	QC		12 months imprisonment	$179,188.65	"The accused, a civil servant at the Government of Quebec’s Ministère des Transports, used forged invoices to collect $179,188.65 over a period of three years. When he pleaded guilty to breach of trust, he had reimbursed $90,000. The accused did not recognize his wrongdoing or take responsibility for his actions. The judge sentenced him to twelve months’ imprisonment." Find summaries of case.
R v Perez, 2012 ABCA 393 (CanLII), per curiam	AB	CA	12 months imprisonment	$116,000	$116,000 stolen, $49k not recovered. History of gambling addiction. Overturn sentence of 2 year less a day CSO. Find summaries of case.
R v West, 2012 SKPC 145 (CanLII), per Kalmakoff J	SK	PC		$602,000
2011
R v Kioussis, 2011 ONCJ 823 (CanLII), per Rutherford J	ON	PC	2 years less a day CSO	$607k	The offender pleaded guilty to fraud. She was a law clerk and office manager for a real estate law firm. She was 64 years old at the time. She had been dealing with anxiety, depression, and stress arising out of ill husband and elderly mother. She paid back the entire amount with interest in restitution before sentencing. The judge also order 100 hours community service and 18 months probation. Find summaries of case.
R v McConnell, 2011 ONCJ 476 (CanLII), per Schnall J	ON	PC	3 years imprisonment	$836,739.56	The offender was a teacher who defrauded school board while employed there over 10 years. He had taken from the Athletic fund. He was in breach of trust. There was some sign of a gambling addiction but nothing significantly mitigating. He was not likely to re-offend. Find summaries of case.
R v Dube, 2011 ABQB 410 (CanLII), per Eidsvik J	AB	SC	6 years imprisonment	$500k	The offender and accomplices convinced several people to invest money in several clinics that he claimed to own--prior record for related offences. The offender "posed as a doctor to defraud another doctor by inducing the victim to invest $500,000 into a corporation which purportedly owned numerous medical clinics, but in fact did not own any. Some aggravating factors (such as an extensive and related record) were present which are not factors herein. The court accepted the principle objectives in this sentencing were denunciation and deterrence. The high degree of responsibility was considered. A breach of trust was involved, the scheme was elaborate and carefully orchestrated, and there was a pattern of repetitive fraudulent behaviour. There were few mitigating factors. The Crown suggested a five‑ to ten‑year range, while the defence argued that a conditional sentence order or jail for two to three years was appropriate. Justice Eidsvik reviewed the authorities and determined the appropriate sentence was six years in a federal penitentiary." (Quoting from R v Fast, 2014 SKQB 161 (CanLII)), at para 62
R v Slobbe, 2011 BCCA 107 (CanLII), per Levine JA	BC	CA	8 years (global) 2 years (fraud #1) 6 years (fraud #2)	712,282.78	The offender was an employee of a small business and used her position to steal over $700k. She pled guilty to 11 counts of fraud. She had a prior related record. Find summaries of case.
R v Lamoureux, 2011 ONSC 5497 (CanLII), per Pelletier J	ON	SC	18 mo CSO	$700k	Find summaries of case.
R v BL, 2011 QCCQ 783 (CanLII), per Beaulieu J	QC		2 years less a day and probation	$630,000	"The accused pleaded guilty to defrauding her employer of $630,000 when she worked as an administrative assistant. The fraud took place between 2002 and 2006. Although she had no criminal record and the risk of reoffending was low, the Court considered her abuse of a position of trust in relation to her employer, which required planning and premeditation, to be a very aggravating factor." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Croteau-Ruthledge, 2011 QCCQ 1770 (CanLII), per Marchand J	QC	PC	15 months and probation	$123,000	"The accused pleaded guilty to fraud against her employer in the amount of $123,000. The Court imposed a fifteen-month sentence of imprisonment, followed by three years’ probation, even though her risk of reoffending was low and she had no criminal record. The judge bore in mind the nature and scope of the fraud, the notion of abuse of a position of trust, and her limited remorse." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Champagne, 2011 QCCQ 6419 (CanLII), per Trudel J	QC	PC		$265,671	"The accused pleaded guilty to fraud in the amount of $265,671, which she committed while she was secretary-treasurer for the municipality of Ste-Eulalie. She was 52 years old and had misappropriated the funds for her own personal benefit. She was sentenced to fifteen months’ imprisonment and three years’ probation." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Miles, 2011 ABCA 133 (CanLII), per curiam	AB	CA	2 years	$203,000	The offender was a bookkeeper in a small company. She plead guilty to stealing by forging checks. The court recognized that there were "far fewer internal controls" than in a large organization and was in a "far greater position of trust". A two year less a day conditional sentence was overturned. Find summaries of case.
R v Dhaliwahl, 2011 ONCJ 560 (CanLII), per Dean J	ON	PC	9 months imprisonment	$430k+	offender worked for accounting in hospital--wrote cheques to self Find summaries of case.
R v Naugler, 2011 NSPC 68 (CanLII), per Derrick J	NS	PC	8 months + probation	$136,456	offender defrauded employer over 3 years. "The secretary/bookkeeper pled guilty to fraud and forgery which resulted in a loss of over $136,000 over a three-year period. The court imposed a custodial sentence of eight months followed by 12 months probation., coupled with restitution in the amount of $145,000." Find summaries of case.
R v Davidson, 2011 ABPC 130 (CanLII)	AB	PC			"The offender was certified to sell life, accident and sickness insurance with the Empire Life Insurance Company. He solicited Empire Life clients after his certification was terminated, to invest with his own company, and as such defrauded these clients of $247,400.00. He pled guilty to 13 counts of fraud. The offender was 53 at the time of the offence and had a dated criminal record including acts of dishonestly. He was of limited financial means, having filed for bankruptcy in 2001 and was discharged in March, 2010. He was described as having an antisocial personality in the forensic assessment although the offender objected to many findings in this report. The offender had voluntarily returned to Canada knowing that he would be arrested. The court sentenced the offender to 22 months incarceration on each count to be served concurrently after having given him credit of two months for one month served in pre-trial custody." Find summaries of case.
R v Purves, 2011 SKQB 162 (CanLII), per Scheibel J	SK	SC	2 years less a day CSO	$150k	fraud by municipal govt employer; offender suffered from depression, anxiety, financial problems and gambling problems. Find summaries of case.
R v Hingtgen, 2011 SKPC 67 (CanLII)	SK	PC		$541,480.00
R v Allen, 2011 ABPC 318 (CanLII), per Stevens-Guille J	AB	PC	2 years	$275k	"The offender pled guilty to 24 charges of defrauding his employer, the Alberta Motor Association, of amounts totalling more than $275,000.00 between December 11th, 2006 and March 6th, 2010. The offender had no previous criminal record and had made restitution in the sum of $70,000.00. The offender was sentenced to two years incarceration." Find summaries of case.
R v Besler, 2011 SKPC 134 (CanLII), per Klause J	SK	PC
2010
R v Tickell, 2010 BCCA 303 (CanLII), per Kirkpatrick JA	BC	CA	6 years	$900K+	The offender pleaded guilty to fraud, breach of trust, and forgery. He was employed by the BC Public Guardian and Trustee office. He posed as an employer and posted fictitious ads online. He used the resumes to get a job with the Trustee and forged a reference letter. He used his position to transfer almost a million dollars from an elderly person deemed unable to manage her assets to himself. He did this a second time for another infirm individual, which involved forging documents. Find other summaries.
R v Lento, 2010 QCCQ 1115 (CanLII), per Bonnin J	QC	PC	3 years imprisonment	$500,000	"The accused pleaded guilty to a charge of defrauding his union of about $500,000 over a nine-year period. The Court imposed three years in a penitentiary despite his lack of a criminal record, pointing out that he had benefited from a favourable reputation, which he had used to mask his criminal conduct." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Stirling, 2010 ABCA 338 (CanLII), per curiam	AB	CA	1 year imprisonment	$255k+	The offender was a bookkeeper for a community association. Over three years she completed 254 illegal transactions. The Court of Appeal overturned a conditional sentence. Find other summaries.
R v Collins, 2010 NLTD 7 (CanLII), per Hoegg J	NL	SC	21 months imprisonment	$139,387.98	"The accused, a member of the Newfoundland and Labrador House of Assembly, committed several fraudulent acts over a period of six years, thereby enriching himself by $139,387.98." The Court also order ordered full restitution. Find summaries of case.
R v Walsh, 2010 CanLII 67 (NL PC, per Orr J	NL	PC	22 months imprisonment	$159,316	"The accused, a member of the Newfoundland and Labrador House of Assembly, made fraudulent claims. He was convicted of fraud and breach of trust totalling $159,316. The Court sentenced him to twenty-two months’ imprisonment and ordered him to make restitution in the amount of $144,000 for the fraud. It also sentenced him to twelve concurrent months and two years’ probation for breach of trust." Find summaries of case.
R v Cioffi, 2010 QCCA 69 (CanLII), per curiam	QC	CA	35 months imprisonment	$400,000	"The accused was the director of a bank branch when she authorized loans to fictitious persons. These crimes took place over a period of four years, and the bank suffered a net loss of $3.5 million. Although the accused had no criminal record, presented a low risk of reoffending, and personally lost $400,000, the Court took into account the notion of abuse of a position of trust in relation to the employer, the duration of the offences, the magnitude of the loss, the high degree of premeditation, the elevated number of transactions, and the fact that it was a complex fraudulent scheme." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v MacDonald, 2010 NSPC 33 (CanLII), per Atwood J	NS	PC	30 months imprisonment	$200k+	investment advisor defrauded 30 clients Find summaries of case.
R v Corbeil, 2010 QCCA 1628 (CanLII), per curiam	QC	CA	12 months CSO	$117,315	"The accused held the position of regional coordinator of the Liberal Party of Canada and took part in a scheme that used forged invoices to have a number of cheques issued to the party organization. The accused pleaded guilty to charges of fraud against the government and fraud, had no criminal record, presented a low risk of reoffending, and had profited very little personally from the fraud. The Court of Appeal of Quebec sentenced her to twelve months’ imprisonment in the community and imposed a $20,000 fine, in lieu of the fifteen months’ detention and the restitution order of $117,315 made by the lower court." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Stirling, 2010 ABCA 338 (CanLII), per curiam	AB	CA		$146,069.98	"The offender was employed by a community association as its secretary/bookkeeper and then promoted to office manager. Between 1998-2001, she made 254 unauthorized withdrawals from the association account totalling $255,420.65, of which she kept $146,069.98. The remainder she used to pay legitimate association invoices. At sentencing the offender was 57 years old. She had no record, pled guilty, and repaid the sum of $130,000.00. According to the probation officer, she had limited insight on how her actions impacted others. The sentencing Court imposed a sentence of CSO of two years less one day which was set aside by the Court of Appeal. It was replaced with a period of incarceration of one year but she received credit for the time she had already served on the CSO." Find summaries of case.
2009
R v Chernoff, 2009 BCPC 38 (CanLII), per Pothecary J	BC	PC	4 years	$981,979.38	The offender pleaded guilty to fraud against his employer. He was employed as an accounts clerk. Over several years he misappropriated funds.
R v Drakes, 2009 ONCA 560 (CanLII), per curiam	ON	CA	5 years imprisonment	850,000.00 USD	"the trial judge sentenced Mr. Drakes to five years imprisonment, plus two years concurrent for money laundering. The trial judge did not make a restitution order because there was not evidence that the accused could pay. Mr. Drakes was involved in an advance fee fraud where the victims were advised that there would be a large sum of money transferred out of Nigeria once a payment was made. The victims were located throughout the world. Mr. Drake defrauded the victims of approximately $850,000.00 U.S. His co-accused Mr. Brewster defrauded victims in the amount of $550,000 U.S. Mr. Brewster was sentenced to four years for fraud and a further two years for money laundering to be served concurrently. The Court of Appeal upheld Mr. Drakes’ sentence." (Quoting from R v Walker, 2020 ONSC 7029 (CanLII)), at para 59 Find summaries of case.
R v Kabiawu, 2009 CanLII 18289 (ONSC), per Harvison-Young J	ON	SC	9 months CSO	$500,000	public fraud; pharmacy Find summaries of case.
R v Keatley, 2009 BCPC 249 (CanLII), [2009] BCJ No 1591 (PC), per Hicks J	BC	PC	CSO	$500,000 approx.	"the offender defrauded her employer, a credit union, of $537,267 over a period of approximately 15 months. There were in excess of 60 transactions. As an assistant manager, she was a trusted employee. She had a gambling addiction that she was funding with her fraud. She was given a conditional sentence." [1] Find summaries of case.
R v Bassett, 2009 BCPC 111 (CanLII), per Ellan J	BC	PC	2 years imprisonment	$670k	A broker defrauded his friends and colleagues. Find summaries of case.
R v Datsko, 2009 BCPC 106 (CanLII), per Howard J	BC	PC	3 years imprisonment	$720k	The offender was a yacht club controller who stole $720,000 over 16 months. Find summaries of case.
R v Byrne, 2009 CanLII 17117 (NLPC), per Pike J	NL	PC	2 years less a day	$117,812	"The accused, a former Minister in the Newfoundland government, submitted forged, counterfeit, or duplicate expense claims and paid $18,125 in bribes. He used corruption to avoid detection. He pleaded guilty to charges of fraud in the amount of $117,812, the amount that was considered inappropriately reimbursed, out of a total of $401,000. The Court imposed a sentence of two years less one day in prison and ordered restitution of $117,812." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v O'Neill, [2009] OJ 5999(*no CanLII links)	ON		12 months imprisonment	$175,000	The offender had a gambling addiction. About $6,000 in restitution was made.
R v Adams, 2009 ONCJ 383 (CanLII), per Green J	ON	PC			Find summaries of case.
R v Callendar, 2009 CanLII 72039 (ON SC), per Baltman J	ON	SC	9 months CSO	$280,000.00	The "offender, age 44, no criminal record; convicted on 1 count of fraud over $280,000.00 and 1 count of use of a forged document involving a bank; involved fake purchase and sale agreements and a fake purchaser with a false name and identification; 9-month conditional sentence." Find summaries of case.
R v Poitras, 2009 QCCQ 3679 (CanLII), per Bellehumeur J	QC		2 years less a day CSO	$235,000	"The accused was convicted of fraud assessed at $235,000 against her employer, committed when she occupied a privileged position within the company. Although the Court noted that this was a flagrant case of abuse of a position of trust in relation to the employer, it also took into account the accused’s age, her lack of criminal record, her social and familial stability, and the fact that she did not present a risk of violence or reoffending. He imposed a sentence of two years less one day to be served in the community, in addition to an obligation to serve 240 hours of community work. Moreover, she was ordered to pay $50,000 to various organizations and submit to a two-year probation order." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Palantzas, 2009 CanLII 49328 (ONSC), per Trafford J	ON	SC	4 years imprisonment	$819k	The offender was a bank manager and defrauded his employer. He plead guilty and had no criminal record. He was 51 years old and married with two adult children. The wife was suffering from depression and tried to commit suicide due to the charges. The sentencing judge rejected a Joint Recommendation for 15 months. Find summaries of case.
2008
R v Kelly, 2008 CanLII 12707 (ON SC, per Spies J	ON	SC	3 years imprisonment	$700k	The offender was convicted at trial of fraud and uttering forged documents. He was a company president and shareholder. He misappropriated funds by forging cheques to pay for personal expenses. He was 65 years old and not remorseful. Find summaries of case.
R v Ragno, 2008 CanLII 63237 (ON SC), per Quigley J	ON	SC	18 months	over $200,000	Find summaries of case.
R v Coulson, 2008 ABPC 144 (CanLII), per Allen J	AB	PC	2 years less a day CSO	$600k	"Offender defrauded numerous people out of $600,000.00. The offender was about to die. The Court would have normally imposed a four year sentence but a CSO was granted as the offender was terminally ill with little time left to live." Find summaries of case.
R v Stevens, 2008 NLTD 89 (CanLII), per Butler J	NL	SC			Find summaries of case.
R v Oates, 2008 SKQB 274 (CanLII), per Gunn J	SK	SC	15 months with probation	$460,520.62	The offender was employed by a government agency. Over several years stole from their employer in an "elaborate" scheme. The offender had a prior related record, diagnosed with a gambling addiction, expressed remorse, was able to pay back half at the time of sentencing. Find summaries of case.
R v Gasparetto, 2008 CanLII 49579 (ONSC), [2008] OJ No 3840 (SC), per Spies J	ON	SC	18 months CSO	$190k	offender was 47 years old, no record, had mental health issues and was getting counselling Find summaries of case.
R v deKock, 2008 ABPC 279 (CanLII), per Ayotte J	AB	PC	2 years less a day	$175k	The offender was found guilty of 14 counts of fraud, theft. and false pretenses. The motivation behind the fraud was to pay off creditors and keep the business going. He committed the offence over a period several months and was in a position of trust. The conviction was upheld at 2009 ABCA 25 Find summaries of case.
2007
R v Jaikaran, 2007 ABCA 98 (CanLII), per Fraser JA	AB	CA	2 years imprisonment	$633,000	The offender was a bank manager and defrauded his employer. The offence was a breach of trust. The sentencing judge ordered a 2 year less a day conditional sentence. The offender paid back full restitution. Find summaries of case.
R v Fraser, 2007 ABCA 386 (CanLII)	AB	CA	12 months CSO	$132,160	"an office manager at the University of Alberta was convicted of defrauding her employer of $132,160 over 22 months. However, she made early restitution of $150,000. The defence highlighted the offender’s mental health issues and argued that the delay in prosecution severely prejudiced her, noting she had already served four weeks of her sentence. The Court of Appeal agreed and replaced the initial prison sentence with a 12-month conditional sentence. The Court stressed that this type of sentence would be unduly lenient in most other cases."
R v Dickson, 2007 BCCA 561 (CanLII)	BC	CA	12 months	$147,000	Find summaries of case.
R v Williams, 2007 CanLII 4332 (ON SC, per Hill J	ON	SC	18 months imprisonment	$190k	The offender was convicted at trial of fraud. He was a school superintendent. He would be able to pay restitution by using his pension. The sentencing judge rejected a conditional sentence. Find summaries of case.
R v M.K.M., 2007 BCPC 58 (CanLII), per Dossa J	BC	PC	2 years less a day CSO	$262,912	accounts receivable clerk over a long period of time Find summaries of case.
R v Fulcher, 2007 ABCA 381 (CanLII), per Côté JA	AB	CA	2 years imprisonment	$268k	The offender pleaded guilty to embezzling from his employer, a life insurance company. He was in a position of trust. The Sentencing Judge ordered a conditional sentence which was overturned. Court stated that d"enunciation and deterrence demanded imprisonment for financial crimes by one in a position of trust." Find summaries of case.
2006
R v Turner, 2006 ABPC 189 (CanLII), per Van de Veen J	AB	PC	2 years less a day CSO	$200k	"the offender pleaded guilty to defrauding her employer of approximately $200k. The offender was 54 and had a chronic gambling addiction. Despite no restitution and a serious breach of trust, mitigating factors like her genuine remorse, an early guilty plea, support from family, absence of a prior criminal record, and steps towards addiction treatment made a conditional sentence appropriate. The offender received a conditional sentence of two years less a day." Find summaries of case.
R v Clark, [2006] AJ No 1003 (Alta. Q.B.)(*no CanLII links)	AB	SC	2 years imprisonment	$389k	The offender defraud his car business's customers by making misrepresentations. He made the misrepresentations in order to keep his business going. The Court of Appeal overturned a conditional sentence. Find summaries of cases.
R v Dion, 2006 QCCQ 279 (CanLII), per Lortie J	QC		28 months imprisonment	$340,000	The offender was the financial comptroller for a company and used that position to defraud the company. "Despite the accused’s cooperation with the investigation, his guilty plea, his lack of a criminal record, and the regrets expressed, the Court took into account the fact that it was an abuse of a position of trust from which the accused drew a personal benefit." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Harvey, 2006 QCCQ 7143 (CanLII), per Seguin J	QC		2 years less a day with probation	$220,000	"While he was director of a daycare centre, the accused defrauded this organization of a total of $220,000 over five years. He pleaded guilty, expressed great remorse, and began therapy to deal with his compulsive gambling. He had no criminal record. The Court imposed a conditional sentence of two years less one day, followed by three years' probation." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Gopher, 2006 SKCA 86 (CanLII), per Jackson JA	SK	CA	42 months imprisonment	$357,843	"Over a period of twenty-one months, the accused misappropriated money earmarked for an Aboriginal group. The accused recorded these amounts as transportation and personal development expenses. He was 57 years old, expressed no remorse, did not believe that his actions were criminal, and presented a risk of reoffending." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Bonamy, 2006 SKCA 72 (CanLII), per J	SK	CA		$313,000.00	Find summaries of case.
R v Harding, 2006 SKCA 118 (CanLII), per Cameron JA	SK	CA	18 months imprisonment	$330,000	The offender was employed by his union local. Over 6 years he defrauded the union through 900 transactions. The offender was 52 years old and had no record. He was diagnosed with a gambling problem, medium risk to reoffend. Court overturned 2 year CSO. "The offender, 52, defrauded his union local of about $330,000. The trial judge sentenced him to two years less a day to be served in the community subject to certain conditions. On appeal, the appropriate sentence was said to be 18 months, but because the offender had already performed five months of that sentence, thirteen months was substituted." Find summaries of case.
R v Stymiest, 2006 NBQB 129 (CanLII), per McNally J	NB	SC	5 years (Judge)	$900,000	The accused were a provincial court judge, a hospital CEO, and a hospital VP of Finance defrauded the hospital Find summaries of case.
2005
R v Trask, , [2005] NSJ No 561(*no CanLII links)	NS	PC	2 years less a day CSO (JR)	$340,731.70	offender was chief accounting officer for municipality of Victoria, defrauded over many years--motivated by greed
R v Jeannotte, 2005 CanLII 22771 (QC CQ), per Provost J	AC		2 years less a day CSO	$200,000	"The accused, a lawyer, pleaded guilty to fraud for having used $200,000 from her clients to pay her spouse’s drug debts. The Court sentenced her to a term of imprisonment of two years less one day to be served in the community and two years of probation. She had no criminal record, was not in a position to reimburse the money, had favourable psychological and presentence reports, and recognized her wrongdoing." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v McTighe, 2005 ABCA 30 (CanLII), per curiam	AB	CA	2 years imprisonment	$247k	The offender pleaded guilty to performing 111 fraudulent transactions. He was emloyed at a national accounting firm. The Court of Appeal overturned a conditional sentence. Find summaries of case.
R v Corner, 2005 OJ No 3590 (SC)(*no CanLII links)	ON	SC	18 months CSO	$150k	offender came forward and told employer he defrauded them--offender had abusive and dysfunctional family
R v Eby and Goodman, 2005 YKSC 56 (CanLII), per Veale J	YK	SC			"Ms. Eby pleaded guilty to forgery and breach of trust involving two transactions that defrauded the Yukon Housing Corporation of $318,575. Ms. Eby confessed to her conduct. She was unable to find alternative employment in the small community where she resided, and had two small children. The judge imposed a conditional sentence." [2] Find summaries of case.
R v Lam, [2005] B.C.J. No. 889 (B.C.C.A.)(*no CanLII links)	BC	CA	1 year
2004
R v Leis, 2004 SKQB 463 (CanLII), per Ball J	SK	SC	8 month CSO	$592,000	Find summaries of case.
R v Goertzen and James, , 2004 BCCA 639 (CanLII), per Newbury JA	BC	CA	4 years imprisonment	over $100k	"The Court of Appeal found that the range of sentences of both Mr. Goertzen and Ms. James to be high, but not unfit."Goetzen had no prior record. James had 27 prior convictions for dishonesty including 13 prior fraud convictions. James was on probation at the time. Find summaries of case.
R v Bracegirdle, 2004 ABCA 252 (CanLII), per curiam	AB	CA	2 years less a day	$175,462.96	Thee offender pleaded guilty to fraud. She was financial manager for Cystic Fibrosis Society for 15 years. Over a period 5 years she took money from the society. There was no remorse or restitution. The offence was a "egregious" breach of trust and the victim was vulnerable. The sentencing judge ordered a conditional sentence. Find other summaries.
R v Reid, 2004 YKCA 4 (CanLII), per Hall JA	YK	CA	14 months imprisonment	$170k (approx)	6 months credit for remand, and served some sentence on CSO--court overturned 18 month CSO--breach of trust Find summaries of case.
2003
R v Wilson, 2003 CanLII 48181 (ON CA, per curiam	ON	CA	18 months imprisonment	$900,000	"The accused, a physician, defrauded the hospital where he worked for a total amount of $900,000. He had paid $150,000 in restitution. In light of the minimal restitution paid and the excessive importance given to the guilty plea, the Court of Appeal for Ontario found that the sentence was not proportional to the gravity of the crime and that the case involved a high degree of responsibility and flagrant abuse of a position of trust."(Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 The Court of Appeal rejected the 2 year CSO ordered by the sentencing judge. Find summaries of case.
R v Blackler , 2004 CarswellNfld 439 (Prov.Ct.)(*no CanLII links) , aff’d 2006 NLCA 48 (CanLII), per Wells CJ	NL	CA	2 years less a day CSO	$850k
R v Seabrook, 2003 BCCA 427 (CanLII), per Oppal JA	BC	CA	2.5 years imprisonment	$679,000	"The Court of Appeal for British Columbia upheld a sentence of two and a half years for fraud in the amount of $679,000. The accused, who held shares in a real estate company, defrauded elderly people. The Court noted the high degree of planning and the significant impact of the crime on the victims and imposed this sentence despite the accused’s lack of a criminal record." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Altenhofen, 2003 ABQB 485 (CanLII), [2003] AJ No 797, per Sullivan J upheld 2003 ABCA 275 (CanLII), per Costigan JA	AB	SC	2 years imprisonment	$400k	The offender was convicted of 13 counts of fraud and possession of stolen property. He committed offence against own company involing "leaseback agreements". He also stole heavy equipment. The offender was 49 years old, minor dated record, married, experience as businessman. Find summaries of case.
R v Robinson, [2003] OJ No 4722 (SCJ)(*no CanLII links)	ON	PC	22 month CSO	over $200k	employee fraud; over several months; involved deliberate, planned and covert behaviour. accused suffering from depression, an auto-immune deficiency and asthma.
R v Beggs, 2003 BCCA 101 (CanLII), per Ryan JA	BC	CA	4 years imprisonment	$223k+	offender was high level employee with CRA, used her position to give tax breaks to friends over 4 years. "the offender used her senior position with Revenue Canada and related high level of security clearance to fraudulently provide herself and others various credit and refunds totalling $221,434.96 under the Child Tax Benefit and BC Family Bonus programs. The offences were committed over a four-year period. The offender received $103,235 from the scheme. She pled guilty to nine counts of fraud, one count of misusing taxpayer information, and one count of income tax evasion. She was sentenced to four years’ imprisonment." [3] Find summaries of case.
R v Evans, 2003 NBQB 54 (CanLII), per Glennie J	NB	SC	1 year imprisonment	$126k	offender was caregiver for elderly man with dementia, took money from elder's bank account Find summaries of case.
R v JA, [2003] OJ No 2167 (OCJ)(*no CanLII links)	ON	PC	12 months CSO	$248,000	employee was a book keeper; stole over two and a half years period; depression and difficult childhood
R v Wilson, 2003 BCSC 414 (CanLII), per Romilly J	BC	SC			"Aboriginal accused stole some $140,000.00 with her Band over a period of five years. She was currently raising her twelve year old grandson. The Band itself favoured alternative means to incarceration, suggesting that some sort of community forum could provide the accused with an opportunity to make atonement and provide the community with healing." Find summaries of case.
R v Reid, [2003] Y.J. No. 101(*no CanLII links)	YK
2002
R v Bogart, 2002 CanLII 41073 (ON CA), per Laskin JA	ON	CA	18 months custody	$900k	The offender was a doctor who filed fraudulent OHIP charges over 7 years. He pled guilty and had no record. HE was 45 years old. He repaied $200k. He had a noble story of having survived cancer despite leg amputation and succeeded in med school. The sentencing judge had ordered 2 years less a day conditional sentence. The 18 months ordered by the Court of Appeal was after taking credit for 13.5 months served on his conditional sentence. Court suggests range starting at 4 years. Find summaries of case.
R v Schneider, 2002 2002 BCCA 143 (CanLII), per Smith JA	BC	CA	30 months	$679,919	"The Court of Appeal for British Columbia upheld a thirty-month custodial sentence and a restitution order for a real estate promoter charged with fraud in the amount of $679,919 for misappropriating funds that were intended to finance a construction project. The Court also noted that it was a case of abuse of the public trust." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Howe, 2002 ABCA 277 (CanLII), per Hunt JA	AB	CA	2 years less a day CSO	$760k	offender and partner defrauded government by getting tax credits they were not entitled to. Find summaries of case.
R v Thomas, 2002 BCPC 113 (CanLII), per Kitchen J	BC	PC			Find summaries of case.
R v Hartz, 2002 ABCA 108 (CanLII), per Paperny JA	AB	CA	18 months imprisonment	$123,860	offender forged 25 company cheques--offender was age 42, no record, with adult children. Court of appeal rejected a conditional sentence. "Ms. Hartz received a sentence of incarceration for fraud in the amount of $123,860, which was defrauded from her corporate employer. ... That she was not a danger to society was appropriately factored in by the trial judge." (Quoting from R v Macleod, 2017 ABQB 722 (CanLII)), at para 47 Find summaries of case.
R v Hadjor, 2002 CanLII 41835 (ON CA, per curiam	ON	CA	2 years imprisonment	$400,000	"The Court of Appeal for Ontario upheld a two-year custodial sentence and a restitution order for an accountant who made false statements about his clients. He collected $400,000 for his own personal purposes and to save his company. The sentence was imposed despite his lack of criminal record." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
2001
R v Fehr, 2001 SKCA 37 (CanLII), [2001] S.J. No 147, per Sherstobitoff JA	SK	CA	11 months imprisonment	$220k	offender defrauded employer over 10 years as a bookkeeper for small company--major impact on company and 35-40 employees--offender was 56 years old, no record, married with one daughter living with family--offender made public confession and agreed to repay $80k--overturned 2 years less a day CSO Find summaries of case.
R v Matheson, 2001 NSSC 78 (CanLII), per MacAdam J	NS	SC	2 years less a day CSO	$117,000	lawyer for a firm improperly took money that was given in trust as execution of a will giving assets to a child--also charged with theft, breach of trust, and forged documents Find summaries of case.
R v Moulton, 2001 SKCA 121 (CanLII), 160 CCC (3d) 407, per Vancise JA	SK	CA	12 months CSO	$270k	offender sold his cattle in unauthorized transactions making large profits, defrauding beef producers coop--offender was 44 years old, married, two adult children, in cattle industry for 20 years--motivated to safe herd not greed--made restitution--no breach of trust "The Court of Appeal for Saskatchewan upheld the conditional sentence of two years less one day imposed at trial, finding that the accused had not been motivated by greed but was seeking to save his property, namely, his cattle operation. He defrauded the Saskatchewan government of $273,355.55. The Court noted that the accused had no criminal record and had in now way abused a position of trust." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v DeBay, 2001 NSCA 48 (CanLII), per Cromwell JA	NS	CA	2 years imprisonment	$226,234.99	Find summaries of case.
R v Watkinson, 2001 ABCA 83 (CanLII), per Wittman JA (2:1)	AB	CA	18 months	$117,123.45	"The offender was a claims adjuster and paid $117,123.45 in illegitimate insurance claims to a claimant and received back $16,050.00 in secret commissions. The offender was 36 years old with no previous record. She cooperated with the police and entered a timely guilty plea. She had a drinking and gambling problem. No restitution had been made by the time of sentencing. Sentencing judge imposed a sentence of 18 months for the fraud charge and a concurrent 12 months for the secret commission offence. The Court of Appeal overturned the sentence and imposed a CSO of 18 months (less ten weeks which the offender had already served in custody)." Find summaries of case.
R v Grundy, 2002 ABCA 4 (CanLII), per Paperny JA	AB	CA			"The offender was employed by York Securities as a registered representative. Over an 11 month period he conducted unauthorized discretionary trading, resulting in shortfalls, which he covered by misappropriating cash in securities from unrelated client’s accounts, causing his employer to sustain a loss of $217,749.85 At the time of sentencing he was 37 years old, separated from his wife, had joint custody of his two children and was assisting in supporting all of them. He was remorseful and pled guilty. He obtained alternative employment but had made no restitution. The offender was originally sentenced to two years less one day to be served pursuant to a CSO. The Court of Appeal would have imposed a significant period of incarceration except that the offender had served almost eight months of the CSO and had made progress such that the Court of Appeal left the CSO in place but made it’s conditions more restrictive." Find summaries of case.
R v Alain, 2001 CanLII 12757 (QC CA), per Gendreau JA	QC	CA	2 years less a day CSO	$200,000	"The accused used fraudulent entries in the books of two corporations to misappropriate more than $1.5 million in funds that should have been returned to investors. He pocketed $200,000 to which he had no right. He had no criminal record. The Court of Appeal of Quebec quashed a three-year custodial sentence imposed at trial, substituting a sentence of two years less one day to be served in the community. The Court emphasized that personal benefit was not the sole objective or greed the only motive. Moreover, the actions of the accused took place in the context of the implementation of a very real project on which he was greatly involved." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
2000
R v Anderson-Davis, 2000 BCSC 42 (CanLII), per Boyle J	BC	SC	18 month CSO	$136,700	"wherein the 53 year old first offender pleaded guilty to defrauding the Ministry of $136,700 in social assistance benefits between November 1984 and June 1988, and February 1992 to February 1996. The court imposed a conditional sentence of 18 months. The offender was able to make full restitution by selling his house" Find other summaries.
R v Saunders, 2000 CanLII 4612 (NSSC), (2000), 189 N.S.R.(2d) 126 (S.C.), per Davison J	NS	SC	1 year CSO	$115k	82 year old lawyer was executor of a will, money taken from estate, money used to stop forclosure of house, physical health issues, no pre-conviction repayment Find summaries of case.
R v Gross, [2000] OJ No 3479(*no CanLII links)	ON	SC	8 months CSO	$297k	offender was a lawyer who pled guilty to fraud x 5--over 5 months, offender defrauded 6 financial institutions--offender had 148 days remand credit
R v Millward, 2000 ABCA 308 (CanLII), [2000], AJ No 1371, per Fraser JA	AB	CA	20 months imprisonment	$352,080	The offender was insurance broker who committed fraud over 18 months. He had no prior record and suffered from health problems. The Court of Appeal agreed with the sentencing judge's decision to give little to no credit for remand in another country. They also overturned a 20 month conditional sentence. Find summaries of case.
R v Kennedy, 2000 MBCA 44 (CanLII), per Twaddle JA	MB	CA		Find summaries of case.
1999
R v Verville, 1999 CanLII 13272 (QC CA), per Thibeault JA	QC		1 year CSO with probation	$186,488.88	"The accused stole from his own company, misappropriating $186,488.88 for his personal use. The Court of Appeal of Quebec quashed the one year custodial sentence and order for restitution, substituting a conditional sentence of one year with the obligation to perform 240 hours of community work. The Court took into consideration the fact that the accused had no criminal record and the method used was unsophisticated. It also noted that a conditional sentence is inappropriate where dishonesty is characterized by an abuse of a position of trust, which was not the case here." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Ferguson, [1999] NSJ No 481(*no CanLII links)	NS		18 months CSO	$390k	account and office manager issues pay cheques to non-existent employees over 3 years
R v Warner, (1999) B.C.J. No. 1107 (B.C.P.C.)(*no CanLII links)	BC	PC	3 years	$200,000 (approx)
1998
R v Ruhland, 1998 CanLII 6138 (ON CA), [1998] OJ No 781, per Finlayson JA	ON		2 years less a day		accused was chairman and CEO; used firm as private bank Find summaries of case.
R v Hoy, 1998 CanLII 6024 (BCCA), per McEachern CJ	BC	CA	3 years imprisonment	$370k	The offender was a mutual fund salesman who defrauded 6 clients over an 18 month period. They had no prior record. Find summaries of case.
R v King, 1998 ABCA 17 (CanLII), 212 AR 44, per curiam	AB	CA	2 years less a day CSO	$400,000	"Mr. King was convicted on two counts of fraud involving 12 victims in a total of 12 incidents, obtaining approximately $400,000.00 over a period of ten months. The Alberta court of Appeal substituted a sentence of two years less a day for a conditional sentence. The court referred to the magnitude of the fraud, the planning, the duration and the number of incidents. The victims were members of a farming community who relied on his reputation in the business community." Find summaries of case.
R v Dickhoff, 1998 CanLII 12386 (SK CA), 130 CCC (3d) 494, per Vancise JA	SK	CA	2 years less a day imprisonment	?	offender was president of a trust company, over 4 years misled board of directors and made false notes on mortgages to get money for himself or companies he owned--position of trust--contributed to collapse of company--offender had no record, no remorse--appealed sentence of 5 years. "The accused was convicted of committing fraud while he was director of a trust company, when he took advantage of his position to borrow for himself and his companies without revealing his personal interest. The accused had no criminal record. The Court of Appeal reduced the custodial sentence from five to two years, relying on, among other things, the age of the accused, the fact that he had not profited from the frauds, and his exemplary conduct during his parole. He was, however, motivated by greed. His crimes were committed over a period of four years and involved a great deal of planning, in addition to the aggravating factor of abuse of a position of trust." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
1997
R v Pierce, 1997 CanLII 3020 (ON CA), [1997] 32 OR (3d) 321, per Finlayson JA	ON	CA	12 months imprisonment	$270,000	The offender was a female employee. She was well-educated. "The accused falsified data in the accounting books of the company for which she worked and defrauded the company of $270,000. The Court of Appeal for Ontario reduced the initial sentence of twenty-one months to a twelve-month custodial sentence, given the minimal risk of reoffending. It pointed out, however, that this was a significant fraud that required planning and dishonest methods, and that abuse of a position of trust must be denounced." (Quoting from R v Thibault, 2015 QCCQ 8910 (CanLII)), at para 157 Find summaries of case.
R v Horvath, 1997 CanLII 9759 (SKCA), 117 CCC (3d) 110, per Bayda CJ	SK	CA	2 years less a day CSO	$200k	bank branch manager defrauded bank to support gambling addiction--offender was 25 years old with two children in her care, no record, was remorseful and sought treatment. Find summaries of case.
R v Hill, [1997] NSJ No 97 aff'd at 1997 CanLII 1647 (NSCA), per Chipman JA	NS	CA	12 months imprisonment	$144k	tax clerk working for university defrauded employer with fake invoices; only $16,000 recovered. Find #citing summaries of case.
R v Kratky, 1997 CanLII 936 (BC SC), per Curtis J	BC	SC	18 months CSO	$436,535	the offender was the bookkeeper for a dental clinic and over three and a half years defrauded the clinic--offender was 52 at the time of sentencing Find summaries of case.
R v King, (1997), 212 AR 44 (Alta. C.A.)(*no CanLII links)	AB	CA	2 years less a day imprisonment	$413,000	The offender pleaded guilty to defrauding 12 people using his business. Sentencing Judge ordered a 2 year less a day conditional sentence. "The Court of Appeal varied the sentence to actual incarceration. Sentence not proportionate to gravity and seriousness of offence and did not sufficiently recognize principles of denunciation and specific and general deterrence. "
R v Sharma, 1997 CanLII 473 (BC SC), per Collver J	BC	SC	18 months	$720k	convicted of fraud and uttering forged documents -- loss arising from the commission amount involving the installation of nuclear power system into a submarine--fraud occurred over 12 years prior to sentencing--no prior record Find summaries of case.
R v Skalbania, [1997] B.C.J. No. 3199 (B.C.S.C.)(*no CanLII links)	BC	SC
R v Gotkin, 1997 CanLII 22733 (MB CA), per Scott CJ	MB	CA		Find summaries of case.
1994
R v Shah, 1994 CanLII 1290 (BCCA), 1994 CarswellBC 1033, [1994] BCJ No 2261, 94 CCC (3d) 45, per Finch JA	BC	CA	8 years	$635k	Accused was a pharmacist who forged claims to get drugs. Find summaries of case.
1993
R v Hawrish, 1993 CanLII 6626 (SK CA), per Jackson JA	SK	CA
1992
R v Gaetz, 1992 CanLII 2509 (NSCA), per Chipman JA	NS	CA	1 day and $6,000 fine	$246,251.00	fraud by operator of vehicle dealership--had financing with bank for leased vehicles--did not pay it back--offender was age 45, no personal gain from offence Find summaries of case.
R v Grosbrink, 1992 CanLII 13085 (MB CA), per Philp JA	MB	CA		Find summaries of case.
1991
R v Flynn, 1991 CanLII 4304 (NS SC), N.S.R.(2d) 354 (T.D.), [1991] NSJ No 536, per Goodfellow J	NS	SC	28 months imprisonment	$300,000	defrauded employer, no record, family support, potential for rehabilitation Find summaries of case.
R v Paterson, 1991 CanLII 7944 (SK CA), {{{4}}}	SK	CA
1990
R v Harpman, 1990 CanLII 11259 (MB CA), per Philp J	MB	CA		Find summaries of case.
1988
R v Tucker, [1988] NSJ No 33(*no CanLII links)	NS	CA
1985
R v Shandro, 1985 ABCA 304 (CanLII), per Laycraft CJ	AB	CA		$213,814.11	lawyer Find summaries of case.
1983
R v Hennigar, (1983), 58 NSR (2d) 110 (NSCA)(*no CanLII links) , per Pace JA	NS	CA	3 years imprisonment	$143,000	The offender was an investment adviser who defrauded 7 clients of a total exceeding $143,000. He was 36 years old at sentencing with a wife and 9 year old child. He expressed a desire to repay the victims.
1977
R v Oliver, 1977 CanLII 2190 (BC CA), per Farris CJ	BC	CA			lawyer Find summaries of case.
1969
R v Spiller, 1969 CanLII 950 (B.C.C.A.), per Robertson JA	BC	CA			"the Court of Appeal increased the sentence imposed by the sentencing judge from three to six years’ jail for a bank employee who had used her position of trust and special knowledge to devise and implement a scheme to steal approximately $500,000 from her employer over the course of four-and-a-half years (a value in excess of four million dollars in today’s money)." Find summaries of case.

See Also

• Theft and Fraud Between $5k and $100k (Sentencing Cases)
• Theft and Fraud Over $1,000,000 (Sentencing Cases)