R. v. Katz (Z.), (1996) 17 O.T.C. 309 (GD)

• Judge: Roberts, J.
• Court: Ontario Court of Justice General Division (Canada)
• Case Date: October 11, 1996
• Jurisdiction: Ontario
• Citations: (1996), 17 O.T.C. 309 (GD)

R. v. Katz (Z.) (1996), 17 O.T.C. 309 (GD)

MLB headnote and full text

Her Majesty The Queen v. Zipora Katz

(accused)

Indexed As: R. v. Katz (Z.)

Ontario Court of Justice

General Division

Roberts, J.

October 30, 1996.

Summary:

The accused was convicted of fraud. While in a position of trust as a bookkeeper of a company, the accused defrauded the company of an amount in excess of $201,000 by means of the use of some 52 forged cheques over a period of many months. The accused was 42 years old and had no prior criminal record. She suffered from a major depressive disorder. The defence submitted that a conditional sentence pursuant to s. 742.1 of the Criminal Code would be appropriate.

The Ontario Court (General Division) sentenced the accused to nine months' incarceration plus one year of probation. The court declined to exercise its discretion to order a conditional sentence and also refused the Crown's request for a restitution order.

Criminal Law - Topic 5720.3

Punishments (sentence) - Conditional sentence - Considerations - See paragraphs 20 to 26.

Criminal Law - Topic 5720.4

Punishments (sentence) - Conditional sentence - When appropriate - See paragraphs 9 to 26.

Criminal Law - Topic 5792

Punishments (sentence) - Restitution - When appropriate - See paragraphs 28 to 32.

Criminal Law - Topic 5831.1

Sentencing - Considerations on imposing sentence - Offences involving breach of trust - See paragraph 25.

Criminal Law - Topic 5859

Sentence - Fraud - See paragraphs 1 to 32.

Cases Noticed:

R. v. Ross (1985), 61 N.B.R.(2d) 65; 158 A.P.R. 65 (C.A.), consd. [para. 14].

Statutes Noticed:

Criminal Code, R.S.C. 1985, c. C-46, sect. 742.1 [para. 17].

Counsel:

Hugh Paisley, Q.C., for the Crown;

Lawrence T. Feldman, for the accused.

This case was heard on October 11, 1996, before Roberts, J., of the Ontario Court (General Division), who released the following reasons on October 30, 1996.