Lisa Lynn Csele

The appellants appealed a sentence imposed for failing to remit $750,000 in GST funds.

The Court of Appeal found that while the trial judge erred in rejecting unchallenged submissions regarding the appellants' financial circumstances without notice, a conditional sentence was not appropriate.

The court held that the massive fraud on the public ordinarily called for a penitentiary sentence, and although mitigating factors justified a reformatory sentence, general deterrence required a custodial term.

The appeal was dismissed.

The appellant appealed his conviction, arguing that the 'Nuremberg Principles' excused him from complying with Canada's domestic tax laws.

The Court of Appeal dismissed the appeal, holding that the principles as interpreted by the appellant have no effect on the obligation to comply with domestic tax laws.