The accused, a chartered accountant, was convicted of defrauding the Government of Canada of income tax and GST/HST over $5,000.
The Crown sought a three-year penitentiary sentence and a $500,000 fine, arguing the fraud exceeded $1 million.
The court found the Crown failed to prove beyond a reasonable doubt that the fraud exceeded $1 million, so the statutory aggravating factor did not apply.
Considering the accused's lack of prior record, good character, and the availability of a conditional sentence at the time of the offence, the court imposed a conditional sentence of two years less a day and a fine of $445,789.30.