The appellant appealed his sentence of five years imposed upon conviction for fraud over $5,000.
The appellant argued that the sentence was excessive, particularly in light of civil penalties levied by the Canada Revenue Agency arising from the same events.
The Court of Appeal dismissed the appeal, finding that the sentencing judge was entitled to increase the sentence to reflect the appellant's history of fraud convictions, including two prior convictions for which he received three-year sentences each.
The court found that civil penalties levied against the appellant's company were of limited relevance to the criminal sentencing.
