The Crown appealed a conditional sentence of two years less a day imposed on a guilty plea to fraud.
The respondent, a tax return preparation business operator, had added false business loss claims to 37 clients' tax returns for 2009-2012, resulting in a potential federal tax revenue loss of $488,178.37, from which he personally benefited by $96,946.
The sentencing judge imposed house arrest for eight months, followed by an eight-month curfew, three years of probation, and a fine of $96,946 (with $70,000 payable during the conditional sentence).
The Crown sought a two-year custodial sentence, arguing the sentencing judge erred by prioritizing the respondent's continued employment and ability to pay the fine over principles of denunciation and deterrence.
The Court of Appeal dismissed the Crown's appeal, finding the sentence was not manifestly unfit and that the sentencing judge properly considered all relevant principles.