Law360 Canada ( August 17, 2021, 6:13 AM EDT) -- Appeal by the Crown from a conditional sentence of two years less a day imposed for fraud over $5,000. The respondent created and marketed a unique RRSP to 300 investors. In total, the respondent, a Chartered Accountant, facilitated the transfer of over $22 million and failed to declare the income received from facilitating these transactions and failed to remit the GST/HST he should have charged the investors. The trial judge found the Crown did not prove that the quantum of this fraud exceeded $1 million. In reaching his conclusion on the appropriate sentence, the trial judge said, on more than one occasion, that this was not a tax evasion case. He also noted that, where conditional sentences were imposed in major-scale fraud cases, there were exceptional circumstances. The trial judge also found that the sole motivation for the offence appeared to be greed. The respondent was a first-time offender....