The accused, a chartered accountant, pleaded guilty to fraud over $5,000 for his role in a large-scale tax evasion scheme involving false personal income tax returns and fraudulent charitable donation receipts.
Over six years (2003-2008), the accused prepared 487 false returns for numerous clients, resulting in false deduction claims totalling $3,674,000 and unpaid taxes of $1,045,111.21.
The accused received approximately $94,000 in compensation.
The defence sought a conditional sentence of two years less a day, while the Crown sought a penitentiary sentence of three to five years.
The court imposed a two-year penitentiary sentence with a $100,000 fine.