The appellant appealed his convictions and sentences for two counts of tax evasion under the Income Tax Act.
He had masterminded an elaborate scheme involving a putative mining exploration venture in Guyana, which generated false business losses for Canadian investors.
On appeal, he argued ineffective assistance of counsel, late disclosure, and challenged the trial judge's factual findings.
The Court of Appeal dismissed the conviction appeal, finding no prejudice from counsel's performance or late disclosure, and upholding the trial judge's factual findings.
The sentence appeal was also dismissed, with the court affirming the 36-month concurrent prison terms and the $1,134,309 fine, representing 150% of the taxes sought to be evaded.
