ONTARIO
SUPERIOR COURT OF JUSTICE
COURT FILE NO.: CR-13-10000003-0000
DATE: 20151125
B E T W E E N:
HER MAJESTY THE QUEEN
Christopher Webb, for the Crown
— and —
MOHAMMAD KHAN and YANNICK MUELLENBACH
Gregory Lafontaine, for Mohammad Khan
Paul Slansky, for Yannick Muellenbach
HEARD: February 3‑6, 9‑13, 17‑20, 23‑27, March 3‑5, 9, 11‑13, 17‑20, 2015, and June 3‑4 at Toronto, Ontario
Before: Michael G. Quigley J.
Reasons For Judgment
- Introduction......................................................................................................................... 3
1.1 Factual overview.................................................................................................................................................. 4
2 Pre-trial rulings.................................................................................................................... 9
3 Agreed Statement of Facts............................................................................................... 11
4 Summary of evidence and assessments of credibility.............................................. 14
4.1 Crown evidence and witnesses................................................................................................................ 15
4.1.1 Faruk Oktem................................................................................................................................................... 15
4.1.2 Ahmed Abbas.................................................................................................................................................. 16
4.1.3 Hade Hamade................................................................................................................................................. 18
4.1.4 Deepak Pardal................................................................................................................................................ 22
4.1.5 Abdul Hilmy.................................................................................................................................................... 26
4.1.6 Cal Krause and Howard Shuster............................................................................................................. 30
4.1.7 Kristen Jellow................................................................................................................................................. 33
4.1.8 Mohammed Quasimuddin, Jon Hand and Soula Papasotiriou.................................................. 35
4.1.9 Det. Darrell Valentini................................................................................................................................... 37
4.2 Defence evidence and witnesses............................................................................................................. 38
4.2.1 Pedro Medieros............................................................................................................................................. 39
4.2.2 Ratnam Somasunderam............................................................................................................................ 41
4.2.3 Obedul Kazmi................................................................................................................................................. 43
4.2.4 Rani Osman..................................................................................................................................................... 44
4.2.5 Marvin Zeavin................................................................................................................................................ 46
4.2.6 Affidavit evidence of the absent witnesses....................................................................................... 46
4.3 The forensic accounting and expert opinion evidence............................................................ 50
5 Yannick Muellenbach and findings under R. v. W. (D.)............................................ 54
5.1 Evidence of Yannick Muellenbach......................................................................................................... 54
5.2 Directed verdict application..................................................................................................................... 62
5.3 Assessment of credibility of Muellenbach’s testimony........................................................... 63
5.4 Analysis relative to forgery and tax fraud charges against Muellenbach.................... 67
6 General legal principles and evidentiary findings.................................................... 72
6.1 Principles and findings on post-offence conduct and similar act evidence................ 72
6.1.1 Applicable principles................................................................................................................................... 72
6.1.2 Analysis and findings................................................................................................................................... 75
6.2 Principles and findings on the co-conspirators’ exception to the hearsay rule...... 81
6.2.1 Applicable principles................................................................................................................................... 81
6.2.2 Analysis and findings................................................................................................................................... 82
6.3 Principles and findings on the credibility of the “Vetrovec” witnesses........................ 85
6.3.1 Applicable principles................................................................................................................................... 85
6.3.2 Analysis and findings................................................................................................................................... 87
6.4 Principles and findings on the “directing mind” principle.................................................... 92
6.4.1 Applicable principle..................................................................................................................................... 92
6.4.2 Analysis and findings................................................................................................................................... 94
6.5 Findings on allegations of intimidation............................................................................................ 97
7 Analysis and findings on the forgery-related offences............................................. 99
7.1 Elements of the forgery-related offences......................................................................................... 99
7.2 The law governing the forgery offences......................................................................................... 100
7.3 Findings on the forgery offences in relation to Mohammad Khan................................ 103
8 The tax fraud and money laundering offences........................................................ 109
8.1 Elements of fraud........................................................................................................................................... 110
8.2 Analysis of the forensic accounting and expert opinion evidence................................ 112
8.3 Analysis of tax fraud charge against Mohammad Khan........................................................ 122
8.3.1 Tax non-compliance as dishonest conduct..................................................................................... 127
8.3.2 Mohammad Khan’s “Voluntary Disclosure” as an act of dishonesty................................... 131
8.3.3 Deprivation or risk of deprivation..................................................................................................... 137
8.4 Money Laundering........................................................................................................................................ 145
9 Crown request to introduce reply evidence............................................................ 147
10 Section 7 delay............................................................................................................... 150
11 Conclusions...................................................................................................................... 156
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