Court of Appeal for Ontario

Citation: R. v. Persaud, 2013 ONCA 684

Date: 2013-11-08

Docket: C56482

Before: Weiler, MacFarland and Watt JJ.A.

Between:

Her Majesty the Queen (Respondent)

and

Anthony Persaud (Appellant)

Counsel: Edward L. Burlew, for the appellant Lisa Csele, for the respondent

Heard: November 7, 2013

On appeal from the conviction entered on September 10, 2010 by Justice David L. Corbett of the Superior Court of Justice, sitting without a jury.

APPEAL BOOK ENDORSEMENT

[1] The appellant appeals his conviction under ss 153(3) and 160 of the Customs Act. The appellant raises three issues: 1) the reasons for judgment are insufficient in that they are speculative and vague in various places; 2) the trial judge applied the wrong burden of proof; 3) the verdict is unreasonable.

[2] We disagree. Firstly, the trial judge’s reasons for judgment are sufficient. The judge carefully addressed the issue of whether or not the appellant knowingly participated in defrauding Canada Customs by retaining rather than remitting duties and taxes received. The judge set out pieces of evidence which show that the appellant was the directing mind of a small company and that he instructed his employees to commit fraud. The conviction is rooted in the evidence of witnesses who did not participate in the fraud. The reasons show that the fact that it was the appellant who made alternative arrangements when the actions of some of his clients would have led to the discontinuation of the fraud clearly demonstrates his knowledge of the fraudulent activity.

[3] Secondly, the trial judge did not misapply the burden of proof in relation to the appellant. His comments with respect to other persons not before the court were irrelevant.

[4] Thirdly, the verdict is reasonable. There was ample evidence upon which the trial judge could come to the conclusion he did.

[5] Accordingly the appeal is dismissed.