R. v. Oriental Bowl Ltd., Yee, Yee and Yee, (1983) 27 Sask.R. 212 (ProvCt)

• Judge: Allan, P.C.J.
• Court: Provincial Court of Saskatchewan (Canada)
• Case Date: April 19, 1983
• Jurisdiction: Saskatchewan
• Citations: (1983), 27 Sask.R. 212 (ProvCt)

R. v. Oriental Bowl Ltd. (1983), 27 Sask.R. 212 (ProvCt)

MLB headnote and full text

R. v. Oriental Bowl Limited, Yee, Yee and Yee

Indexed As: R. v. Oriental Bowl Ltd., Yee, Yee and Yee

Saskatchewan Provincial Court

of Regina

Allan, P.C.J.

April 19, 1983.

Summary:

Three individuals and their company pleaded guilty to income tax evasion contrary to s. 239(1)(d) of the Income Tax Act. The issue in this case concerned the sentencing of the accused under s. 239(1)(f).

The Saskatchewan Provincial Court fined each individual $5,750.00 and their company, $750.00.

Income Tax - Topic 9515

Tax evasion - General principles - Amount of tax in issue - Under the Income Tax Act, the fine to be assessed against persons convicted of income tax evasion was to be calculated as a percentage of the evaded tax - The accused claimed a net loss for 1979 for their company, resulting in paying no tax that year and reducing the tax payable in 1980 by carrying forward the alleged losses - The Saskatchewan Provincial Court held that the reduction in 1980 tax should be included in the calculation of evaded tax - See paragraphs 5 to 9.

Income Tax - Topic 9685

Tax evasion - Punishments - Sentence - Fines - Three individuals and their company were convicted of evasion of $14,298.86 in income tax from December 31, 1976 to July 1, 1981 - Under s. 239(1)(f) of the Income Tax Act, the accused were liable to a fine of from 25-200% of the amount of tax sought to be evaded - The Saskatchewan Provincial Court considered the average percentage used in Saskatchewan cases only, rather than cases throughout Canada - The court also assessed the majority of the fine against the individuals, namely, a $5,750.00 fine for each and $750.00 against the company - See paragraphs 10 to 20.

Cases Noticed:

R. v. Hahn (1983), 23 Sask.R. 105, appld. [para. 13].

Statutes Noticed:

Income Tax Act, S.C. 1970-71-72, c. 63, sect. 239(1)(d) [para. 1]; sect. 239(1)(f) [para. 2].

Counsel:

L.P. MacLean, for the Crown;

D.M. Scrivens, for all accused.

This case was heard before Allan, P.C. J., of the Saskatchewan Provincial Court of Regina, whose decision was delivered at Regina, Saskatchewan, on April 19, 1983.