Justice of the Peace R. S. Shousterman

The defendants were convicted of 69 counts under the Employer Health Tax Act and 62 counts under the Retail Sales Tax Act, involving the failure to remit over $1,675,000 in taxes.

The sentencing decision addresses a sophisticated, multi-year tax evasion scheme involving the operation of multiple related corporations and the deliberate mischaracterization of employment relationships.

The court imposed a custodial sentence of 21 months imprisonment, substantial fines totaling approximately $9.9 million, and probation, finding that the offences constituted fraudulent conduct warranting incarceration despite the defendant's lack of prior criminal record.

This is a comprehensive tax evasion prosecution involving Le Jardin Banquet and Conference Centre Inc. and its director Carlo Parentela.

The defendants operated a banquet hall in Woodbridge, Ontario and were charged with 131 offences under the Retail Sales Tax Act and Employer Health Tax Act, including wilfully evading tax, making false statements in returns, failing to remit collected taxes, failing to collect taxes, failing to file returns, operating without a vendor permit, and wilfully failing to register as a vendor.

The Crown's investigation revealed that the defendants concealed true sales revenue through restricted access to the Sales Logix software system, withheld cash sales information from their bookkeeper and accountants, and systematically underreported tax obligations.

The defendants were found guilty on all counts after a lengthy trial spanning multiple years.

A self-represented litigant brought a private complaint alleging that the president and counsel of the Real Estate Council of Ontario committed obstruction of justice, fabrication of evidence, and criminal harassment between June 2004 and June 2012.

The complaint arose from a discipline proceeding that resulted in the revocation of the applicant's real estate licence.

The pre-enquete hearing was held over multiple dates spanning nearly two years.

The court found that no prima facie case had been established against either respondent on any of the alleged offences.

The application was dismissed.

The applicant, owner and operator of a licensed body rub parlour in Vaughan, sought a declaration that sections of the City of Vaughan By-law 315-2005 regulating hours of operation and dress code requirements for body rub parlours were ultra vires the municipality.

The court found that the impugned provisions, which restricted hours of operation and mandated specific clothing requirements, were in pith and substance criminal legislation regulating prostitution and nudity, matters within exclusive federal jurisdiction.

The court quashed sections 13.0(1)(h), 13.4, 13.0(1)(o), and 13.0(1)(p) of the by-law as ultra vires.