Sentencing following a jury conviction for fraud over $5000 arising from a tax refund scheme involving falsified charitable donation receipts.
The offender, a tax preparer, filed 26 fraudulent returns over three taxation years, generating approximately $129,381 in improper refunds, though his personal gain was estimated at about $31,500.
The defence sought a conditional sentence while the Crown requested a custodial term.
The court held that denunciation and deterrence were the primary objectives for mid‑range fraud of this scale and that a conditional sentence would be inconsistent with the principles of sentencing under ss. 718 to 718.2 of the Criminal Code.
A custodial sentence followed by probation was imposed.