A sentence of three and a half years imprisonment with recognizance release after 14 months (one third of the head sentence) was upheld for a 67-year-old offender who fraudulently obtained $141,048 in GST refunds through a premeditated scheme involving 25 false business activity statements, 85 false invoices, and seven companies, despite the offender's severe chronic back condition, psychiatric history, and advanced age. For federal offenders, release dates between the half to two-thirds point of the sentence are the norm, and a release date at one third reflects significant mitigation.
The full text is available to signed-in members, including the 17 later cases that cite this judgment.
5 of the 17 citing cases carry a classified treatment. How each court treated it is available to signed-in members.