Law360 Canada ( August 25, 2026, 9:51 AM EDT) -- Appeal by appellant from convictions for theft over $5,000. The charge arose from allegations that, while employed as general manager of Fancy Windows Manufacturing Limited, the appellant retained cash payments made by customers for window orders instead of remitting them to the company. The Crown alleged that the appellant accepted cash payments, deleted corresponding customer orders from the company’s accounting system, and thereby concealed the thefts. The prosecution ultimately relied on three customer transactions after abandoning allegations relating to numerous others. The Crown’s case was entirely circumstantial and depended primarily on the evidence of Cheung, the company’s production manager, who conducted an internal investigation by searching accounting records for allegedly missing orders. The appellant argued that the verdict was unreasonable because the investigation was fundamentally flawed, the trial judge failed to consider reasonable alternative inferences arising from the evidence, and insufficient weight was given to the effect of Cheung’s animus on his credibility and reliability....