R. v. Young

R. v. Young

Documentary, banking and audit evidence established the GST/HST returns and supporting invoices were fabricated and related companies acted in concert; circumstantial and post‑offence conduct (amendments, distribution of refunds) established subjective knowledge and intent beyond a reasonable doubt for fraud (s.380(1)(a)) and for wilfully obtaining refunds (s.327(1)(d)); by operation of s.22.2 individuals named are senior officers/representatives binding corporate liability; conditional stays entered on s.327(1)(a) counts under Keinapple/Lempen.

Citation
2022 NSSC 58
Parties
Crown: Her Majesty the Queen; Accused: Georgette Young; Accused: Lydia Saker; Accused: Nadia Saker; Accused: Angela MacDonald; Accused: Latatia Advertising Incorporated; Accused: The Spaghetti Benders Limited; Accused: 25132004 Incorporated; Accused: 25132002 Incorporated; Accused: Kishk Incorporated; Accused: Maddie and Bella’s Children’s Clothing Incorporated; Accused: Artisan Hair Loss Therapy Incorporated; Accused: Housewives in Heels Incorporated; Accused: Juliette and John Incorporated; Accused: New and Chic Incorporated
Court
Supreme Court of Nova Scotia
Jurisdiction
Canada
Judgment Date
24 February 2022
Procedural Posture
Criminal Trial — Fraud and Excise Tax Act Offences / Trial Decision (guilty Verdicts and Conditional Stays; Remitted for Sentencing)
Outcome
Guilty verdicts entered: all individual and corporate defendants convicted on all fraud counts (counts 1–10, s.380(1)(a)) and on s.327(1)(d) counts (counts 12,14,16,18,20,22,24,26,28,30); conditional stays entered on all s.327(1)(a) counts (counts 11,13,15,17,19,21,23,25,27,29) pursuant to Keinapple/Lempen; matter...
Legal Topics
Fraud (s.380 Criminal Code), Excise Tax Act Offences (s.327(1)(a), (d)), Corporate Attribution (s.22.2 Criminal Code), Circumstantial Evidence and Intent (villaroman), Similar Fact and Post‑offence Conduct Evidence, Keinapple Principle and Conditional Stays
Source Language
English
Criminal Law Tax Law (gst/hst) Evidence Law Corporate Liability Fraud (s.380 Criminal Code) Excise Tax Act Offences (s.327(1)(a),(d)) Corporate Attribution (s.22.2 Criminal Code) Circumstantial Evidence and Intent (villaroman) +2 more

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Parties

Her Majesty the Queen

Crown

Georgette Young

Accused

Lydia Saker

Accused

Nadia Saker

Accused

Angela MacDonald

Accused

Latatia Advertising Incorporated

Accused

The Spaghetti Benders Limited

Accused

25132004 Incorporated

Accused

25132002 Incorporated

Accused

Kishk Incorporated

Accused

Maddie and Bella’s Children’s Clothing Incorporated

Accused

Artisan Hair Loss Therapy Incorporated

Accused

Housewives in Heels Incorporated

Accused

Juliette and John Incorporated

Accused

New and Chic Incorporated

Accused

Procedural Posture

Criminal Trial — Fraud and Excise Tax Act Offences / Trial Decision (guilty Verdicts and Conditional Stays; Remitted for Sentencing)

Legal Issues

  1. 1 Whether GST/HST returns and supporting invoices were false
  2. 2 Whether the Crown proved fraudulent intent beyond a reasonable doubt for s.380(1)(a) counts
  3. 3 Whether the accused knowingly made or acquiesced in false statements in returns contrary to s.327(1)(a)

Ratio Decidendi

Documentary, banking and audit evidence established the GST/HST returns and supporting invoices were fabricated and related companies acted in concert; circumstantial and post‑offence conduct (amendments, distribution of refunds) established subjective knowledge and intent beyond a reasonable doubt for fraud (s.380(1)(a)) and for wilfully obtaining refunds (s.327(1)(d)); by operation of s.22.2 individuals named are senior officers/representatives binding corporate liability; conditional stays entered on s.327(1)(a) counts under Keinapple/Lempen.

Court Disposition

Guilty verdicts entered: all individual and corporate defendants convicted on all fraud counts (counts 1–10, s.380(1)(a)) and on s.327(1)(d) counts (counts 12,14,16,18,20,22,24,26,28,30); conditional stays entered on all s.327(1)(a) counts (counts 11,13,15,17,19,21,23,25,27,29) pursuant to Keinapple/Lempen; matter...

Orders

  • Enter convictions as stated in Reasons dated 2022‑02‑24 (guilty on specified s.380(1)(a) and s.327(1)(d) counts)
  • Conditional stays entered on s.327(1)(a) counts pursuant to Keinapple/Lempen; matter set for sentencing at earliest opportunity