Tax evasion - Determination of appropriate sentence for second conviction for tax evasion - The taxpayer pled guilty to a number of counts of tax evasion and of obtaining benefits by making false or deceptive statements in a tax return.

The Crown proceeded by way of summary conviction, for which the penalty imposed was a minimum fine of 50 percent of the refund or credit sought and a maximum fine of 200 percent of such refund or credit, or both a fine and a term of imprisonment not exceeding two years.

The Court noted that the taxpayer's poor mental and physical health were mitigating factors in sentencing, while the primary aggravating circumstance was that the taxpayer had committed the offences while he was already serving a term of imprisonment for precisely the same offences.

The Court reviewed the taxpayer's criminal record as well as medical evidence provided with respect to his health. It concluded, based on the principles of sentencing set out in the Criminal Code, that an appropriate sentence was a term of imprisonment for one year on each count, to be served concurrently. The Court also held that, given that these were the taxpayer's second convictions on similar offences, a fine amounting to 100 percent of the tax evaded and benefits falsely obtained was appropriate.