R. v. Bortolussi (R.), (1997) 36 O.T.C. 189 (GD)

• Judge: Browne, J.
• Court: Ontario Court of Justice General Division (Canada)
• Case Date: September 02, 1997
• Jurisdiction: Ontario
• Citations: (1997), 36 O.T.C. 189 (GD)

R. v. Bortolussi (R.) (1997), 36 O.T.C. 189 (GD)

MLB headnote and full text

Temp. Cite: [1997] O.T.C. TBEd. SE.110

Her Majesty The Queen v. Robert Bortolussi

Indexed As: R. v. Bortolussi (R.)

Ontario Court of Justice

General Division

Browne, J.

September 2, 1997.

Summary:

The accused first offender pleaded guilty to seven counts of fraud, contrary to s. 380(1)(a) of the Criminal Code. The accused was an officer, director or agent for a group of companies owned by his father and sisters and was employed as the Controller. Over a two year period, the accused, on behalf of the companies, failed to remit income tax, Canada Pension Plan and unemployment insurance payroll deductions totalling $1,253,322 and GST totalling $213,099. A total of $1,244,015.30 remained unpaid. The GST and source deduction amounts were used by the companies to pay other creditors. The accused did not profit personally, although he did continue to draw a salary.

The Ontario Court (General Division) sentenced the accused to 15 months' imprisonment to be served in the community. In addition to the statutory conditions, other conditions were imposed, including that the accused perform 240 hours' community service and that he remain in his home, except to leave for certain specified purposes.

Criminal Law - Topic 5720.4

Punishments (sentence) - Conditional sentence - When available or appropriate - See paragraphs 9 to 31.

Criminal Law - Topic 5831.1

Sentencing - Considerations on imposing sentence - Offences involving breach of trust - See paragraphs 10 to 11.

Criminal Law - Topic 5833

Sentencing - Considerations on imposing sentence - Deterrence - See paragraphs 26 to 30.

Criminal Law - Topic 5848.7

Sentencing - Considerations on imposing sentence - Denunciation or repudiation of conduct - See paragraphs 26 to 30.

Criminal Law - Topic 5859

Sentence - Fraud - See paragraphs 1 to 31.

Cases Noticed:

R. v. Pierce (M.) (1997), 97 O.A.C. 253 (C.A.), consd. [para. 17].

R. v. J.W. (1997), 99 O.A.C. 161 (C.A.), consd. [para. 17].

R. v. Scidmore (D.), [1996] O.J. No. 4446 (C.A.), refd to. [para. 18].

R. v. G.O., [1997] O.J. No. 1911 (C.A.), consd. [para. 19].

R. v. Katz (Z.) (1996), 17 O.T.C. 309 (Gen. Div.), consd. [para. 23].

Statutes Noticed:

Criminal Code, R.S.C. 1985, c. C-46, sect. 718.2(a)(iii) [para. 10]; sect. 742.1 [para. 16].

Counsel:

Kevin McHugh, for the Crown;

K.L. Webster (Schlemmer), for the accused.

This matter was heard before Browne, J., of the Ontario Court (General Division), who delivered the following oral judgment on September 2, 1997.