The accused, Brenda Andrew, pleaded guilty to fraud over $5,000 against her former employer, Vertechs Design Inc., involving approximately $210,000.
The fraud was committed through unauthorized use of a corporate credit card and manipulation of the payroll system, spanning nearly three years.
Andrew made substantially full restitution.
The Crown sought a three-year penitentiary sentence, while the defence sought a conditional sentence.
The court considered Andrew's extensive criminal record for similar dishonesty offences, the breach of trust, the sophistication and duration of the fraud, and the impact on the vulnerable small business.
Despite significant mitigation from the guilty plea and restitution, the court found a conditional sentence inappropriate due to the need for specific and general deterrence, sentencing Andrew to two years less a day in prison and imposing a lifetime prohibition on employment involving financial authority over others.