R. v. Patterson

R. v. Patterson

On the accepted evidence and admissions the accused, as sole director/owner and directing mind of 3007299, knowingly participated in and facilitated a scheme of fictitious transactions, wilfully caused the company not to file GST/HST returns to enable fraudulent input tax credit/refund claims, thereby satisfying s.327(1)(c); counts two and three are duplicious with count one and are conditionally stayed under the Kienapple rule.

Citation
2002 NSPC 14
Parties
Crown: Her Majesty the Queen (R); Accused: Mark Ramsay Patterson; Named Company: 3007299 Nova Scotia Limited; Third Party Company: 3006970 Nova Scotia Limited; Third Party Company: 3008894 Nova Scotia Limited; Named Associate/co Conspirator: Darren Throop; Named Associate/co Conspirator: Dale Guiney; Associate/beneficiary: Robert Arena / Yukon Auto Sales
Court
Nova Scotia Provincial Court
Jurisdiction
Canada
Judgment Date
30 April 2002
Procedural Posture
Criminal Tax (excise Tax Act) / Trial Decision (oral Decision; Conviction Entered on Count One; Conditional Stays on Counts Two and Three)
Outcome
Conviction entered on count one (wilfully caused company to evade compliance/payment of tax); conditional stays entered on counts two and three pursuant to Kienapple.
Legal Topics
Goods and Services Tax/harmonized Sales Tax, Excise Tax Act S.327, Conspiracy, Tax Evasion, Corporate Attribution/directing Mind, Mens Rea, Kienapple Rule
Source Language
English
Criminal Law Tax Law Corporate Law Fraud Goods and Services Tax/harmonized Sales Tax Excise Tax Act S.327 Conspiracy Tax Evasion +3 more

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Parties

Her Majesty the Queen (R)

Crown

Mark Ramsay Patterson

Accused

3007299 Nova Scotia Limited

Named Company

3006970 Nova Scotia Limited

Third Party Company

3008894 Nova Scotia Limited

Third Party Company

Darren Throop

Named Associate/co Conspirator

Dale Guiney

Named Associate/co Conspirator

Robert Arena / Yukon Auto Sales

Associate/beneficiary

Procedural Posture

Criminal Tax (excise Tax Act) / Trial Decision (oral Decision; Conviction Entered on Count One; Conditional Stays on Counts Two and Three)

Legal Issues

  1. 1 Was 3007299 Nova Scotia Limited required to file GST/HST returns for the periods in issue?
  2. 2 Why did 3007299 Nova Scotia Limited fail to file GST/HST returns for the periods in issue?
  3. 3 What was the role and mens rea of Mark Ramsay Patterson in the omissions and commissions of 3007299 Nova Scotia Limited?

Ratio Decidendi

On the accepted evidence and admissions the accused, as sole director/owner and directing mind of 3007299, knowingly participated in and facilitated a scheme of fictitious transactions, wilfully caused the company not to file GST/HST returns to enable fraudulent input tax credit/refund claims, thereby satisfying s.327(1)(c); counts two and three are duplicious with count one and are conditionally stayed under the Kienapple rule.

Court Disposition

Conviction entered on count one (wilfully caused company to evade compliance/payment of tax); conditional stays entered on counts two and three pursuant to Kienapple.

Orders

  • Conviction entered on Count 1 (s.327(1)(c) Excise Tax Act)
  • Conditional stays entered on Counts 2 and 3 (Kienapple rule)