HMTQ v. Wilder et al

HMTQ v. Wilder et al

Given the accused's role as the kingpin, the sophistication and magnitude of the SRTC frauds (approximately $36M), the need for general deterrence and uniformity with co-accused, and absence of mitigating factors, a global custodial sentence of nine years and restitution of $5,000,000 (limited because of divestment of assets and multiple perpetrators) is appropriate; individual count sentences structured as concurrent for related counts and consecutive across projects, with possession count concurrent.

Citation
2004 BCSC 644
Parties
Crown: Her Majesty the Queen; Co Accused: Roger E. Lawrence; Co Accused: Michael L. Vaz; Co Accused: Michael B. Richards; Co Accused: Victor J. Attrill; Co Accused: Ronald L. Johnson; Accused: Dara M. Wilder; Co Accused: Gerald M. Byerlay; Related Party (family Witness): Seona J. Wilder; Corporate Co Accused: Mid-Pacific Services Inc.
Court
Supreme Court of British Columbia
Jurisdiction
Canada
Judgment Date
14 May 2004
Procedural Posture
Criminal: Fraud and Possession of Proceeds of Crime (income Tax Related) / Sentencing (re Trial)
Outcome
Accused found guilty; global sentence of nine years imprisonment imposed; restitution ordered in the amount of $5,000,000 to the Receiver General of Canada; specified counts to run concurrent and consecutive as set.
Legal Topics
Fraud, Possession of Property Obtained by Crime, Scientific Research Tax Credit, Income Tax Act, Sentencing Disparity, Ability to Pay Restitution
Source Language
English
Criminal Law Tax Law Sentencing Restitution Fraud Possession of Property Obtained by Crime Scientific Research Tax Credit Income Tax Act +2 more

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 5 Authorities cited 16 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

Her Majesty the Queen

Crown

Roger E. Lawrence

Co Accused

Michael L. Vaz

Co Accused

Michael B. Richards

Co Accused

Victor J. Attrill

Co Accused

Ronald L. Johnson

Co Accused

Dara M. Wilder

Accused

Gerald M. Byerlay

Co Accused

Seona J. Wilder

Related Party (family Witness)

Mid-Pacific Services Inc.

Corporate Co Accused

Procedural Posture

Criminal: Fraud and Possession of Proceeds of Crime (income Tax Related) / Sentencing (re Trial)

Legal Issues

  1. 1 Appropriate custodial sentence for large-scale SRTC tax fraud
  2. 2 Whether and how much restitution should be ordered against a divested accused
  3. 3 Whether parity/ disparity with co-accused requires adjustment of sentence

Ratio Decidendi

Given the accused's role as the kingpin, the sophistication and magnitude of the SRTC frauds (approximately $36M), the need for general deterrence and uniformity with co-accused, and absence of mitigating factors, a global custodial sentence of nine years and restitution of $5,000,000 (limited because of divestment of assets and multiple perpetrators) is appropriate; individual count sentences structured as concurrent for related counts and consecutive across projects, with possession count concurrent.

Court Disposition

Accused found guilty; global sentence of nine years imprisonment imposed; restitution ordered in the amount of $5,000,000 to the Receiver General of Canada; specified counts to run concurrent and consecutive as set.

Orders

  • Counts 1 and 2 (Biomass Project): 3 years imprisonment on each count; Count 2 concurrent with Count 1
  • Counts 3, 4 and 5 (Fly Ash Project): 3 years imprisonment on each count; the three counts concurrent with each other but consecutive to Counts 1 and 2