The parity principle has very limited, if any, application where co-offenders are charged with different offences carrying different maximum penalties. For money laundering under s 400.3(1), the key sentencing factors beyond the statutory differentiators (minimum value and state of mind) include: the exact nature of the offender's acts, the total value of money involved, whether the money belonged to the offender or another, the degree of planning or deceit, whether actual loss resulted, and the precise nature and strength of the offender's belief about the provenance of the money. A 12-year head sentence for dealing with $2.6 million believed (but not known) to be proceeds of crime was within range against a 25-year maximum.
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