Erin Carley

The accused was charged with two counts of defrauding the Government of Canada contrary to s. 380(1)(a) of the Criminal Code.

The Crown alleged that the accused operated a business called Fiscal Arbitrators that prepared false income tax returns for numerous clients, charging fees plus a percentage of fraudulently obtained refunds.

A second count alleged similar fraud in relation to the accused's own personal tax returns.

At the preliminary inquiry, the Crown presented evidence from ten civilian witnesses whose tax returns had been prepared by Fiscal Arbitrators, as well as testimony from the lead investigator from the Canada Revenue Agency.

The court found sufficient evidence to commit the accused to stand trial on both counts.

The appellant appealed her conviction and seven-year sentence for importing 500 grams of heroin.

The trial judge rejected her evidence that she did not know the package contained heroin and was picking it up as a favour.

The Court of Appeal found ample evidence to support a finding of actual knowledge or wilful blindness, noting the package was addressed to her, she attended twice to pick it up, and she provided a false address upon receipt.

The conviction and sentence appeals were dismissed.