R. v. Prokofiew (E.) 2012 SCC 49
Civil Rights - Presumption of innocence - Evidence and proof - Inferences - Criminal cases
The Crown alleged that the accused participated in a fraudulent scheme involving the fictitious sale of heavy equipment to generate HST that was then not remitted to the federal government as required.
The Ontario Superior Court convicted the accused of fraud. He was sentenced to three years’ imprisonment. The accused appealed from his conviction and from his sentence.
The Ontario Court of Appeal, in a decision reported at (2010), 264 O.A.C. 174, dismissed the appeal. The accused appealed.
The Supreme Court of Canada dismissed the appeal.
Editor’s Note: For another decision related to this accused, see (2008), 240 O.A.C. 77.