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The Court of Appeal dismissed Ms. Anderson’s sentence appeal, upholding a 4.5-year custodial sentence, fines, and a DNA order for tax evasion and counselling fraud.
The Court concluded the trial judge made no legal errors and his factual and credibility findings were supported by the record: the appellant was proven to have directed and benefited from the forgery business by admissible direct evidence and corroborated indicia (control of equipment, orders of supplies, banking evidence), the co-conspirators exception was applied lawfully after establishing a conspiracy and the appellant’s participation on admissible evidence, the affidavits were not used for their truth but to test an expert and did not form the basis of findings, the trial judge did not…
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The judge found beyond a reasonable doubt that Ralston MacDonnell was the directing mind who knowingly and dishonestly diverted funds subject to statutory deemed trust (HST and payroll deductions) into undisclosed/private accounts and for personal use, evaded RTPs and trust examinations, issued NSF cheques and made misleading proposals to CRA; those acts constituted both fraud under s.380(1)(a) and willful evasion under s.327(1)(c) of the Excise Tax Act, and the defence explanations and testimony lacked credibility and did not raise a reasonable doubt.
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The Court of Appeal upheld Brendan James Schouw’s conviction for GST evasion, finding the trial judge applied the correct subjective mens rea test.
Sentencing for fraud and tax offences: the court imposed a conditional sentence order of two years less one day for Counts 1 and 3, plus a $121,179 fine for Count 2.
British Columbia Supreme Court appeal upholding tax convictions against Willi Isaak for false statements and tax evasion arising from management fees and a BC Hydro refund.
Post-trial ruling on sentencing facts after jury convictions for fraud and tax offences. The court fixed only the facts necessarily proven or proven beyond a reasonable doubt.
The Court of Appeal for British Columbia dismissed Mr. Lawson’s appeal from an 18-month sentence and DNA order for tax evasion and counselling fraud.
Appeal and judicial review dismissed in an extradition case involving fraud, tax evasion and surrender to the United States.
The British Columbia Court of Appeal dismissed Keith David Lawson’s appeal from convictions for tax-related offences, upholding the jury charge and refusal to leave a mistake-of-law defence.
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