R. v. West (D.), (2012) 404 Sask.R. 231 (PC)

• Judge: Kalmakoff, P.C.J.
• Court: Provincial Court of Saskatchewan (Canada)
• Case Date: September 06, 2012
• Jurisdiction: Saskatchewan
• Citations: (2012), 404 Sask.R. 231 (PC);2012 SKPC 145

R. v. West (D.) (2012), 404 Sask.R. 231 (PC)

MLB headnote and full text

Temp. Cite: [2012] Sask.R. TBEd. SE.046

Her Majesty the Queen v. Dawn West

(Information Nos. 33011799; 37241017; 2012 SKPC 145)

Indexed As: R. v. West (D.)

Saskatchewan Provincial Court

Kalmakoff, P.C.J.

September 6, 2012.

Summary:

The accused defrauded her employer, Richmond Nychuk Law Office, of $9,317.40. She also defrauded a second employer, Audio Warehouse, of $602,000. The accused pled guilty to two charges of fraud in excess of five thousand dollars, contrary to s. 380(1)(a) of the Criminal Code.

The Saskatchewan Provincial Court imposed a sentence of 18 months' imprisonment for the fraud committed against Audio Warehouse and three months' imprisonment for the fraud committed against the Richmond Nychuk Law Office, to be served consecutively. The court also ordered the accused to pay restitution of $9,500 to Saskatchewan Government Insurance, $252,807.53 to Audio Warehouse Ltd., and $4,500 to Richmond Nychuk Law Office.

Criminal Law - Topic 5720.4

Punishments (sentence) - Conditional sentence - When available or appropriate - [See Criminal Law - Topic 5859 ].

Criminal Law - Topic 5792

Punishments (sentence) - Restitution - When appropriate - [See Criminal Law - Topic 5859 ].

Criminal Law - Topic 5795

Punishments (sentence) - Restitution - Quantum - [See Criminal Law - Topic 5859 ].

Criminal Law - Topic 5831.1

Sentencing - Considerations on imposing sentence - Offences involving breach of trust - [See Criminal Law - Topic 5859 ].

Criminal Law - Topic 5859

Sentence - Fraud - The accused's duties as an office manager of Richmond Nychuk Law Office included accounting, payroll and bookkeeping - Between May 30 and July 30, 2010, she defrauded Richmond Nychuk Law Office of $9,317.40 by knowingly overpaying her own salary, obtaining reimbursement by falsifying a credit card statement, and by keeping a payment made by a client - The accused then worked as a bookkeeper for Audio Warehouse - Between November 1, 2010, and November 3, 2011, the accused defrauded Audio Warehouse of $602,000 by filing false expense claims on behalf of other employees and paying those claims to herself - She spent the stolen money on personal purchases - The accused pled guilty to two charges of fraud in excess of five thousand dollars - She repaid some money to Richmond Nychuk, leaving $4,500 outstanding - Audio Warehouse had recovered $339,642.47 - The accused was 39 years old - She abused positions of trust - No prior criminal record - Accepted responsibility for the offences, expressed remorse, and cooperated with the police - The Saskatchewan Provincial Court held that a conditional sentence would not be consistent with the purposes and principles of sentencing in ss. 718 to 718.2 of the Criminal Code - The court imposed a sentence of 18 months' imprisonment for the Audio Warehouse fraud and three months' imprisonment for the fraud committed against the Richmond Nychuk Law Office, to be served consecutively - The court also ordered the accused to pay restitution of $9,500 to Saskatchewan Government Insurance, $252,807.53 to Audio Warehouse and $4,500 to Richmond Nychuk Law Office - The court declined to include the legal fees incurred by Audio Warehouse in the restitution order - Section 738(1) of the Code provided authority for including legal costs in a restitution order, as they could be characterized as part of the "replacement value of the property", given that they were a cost incurred in the process of replacing or recovering the property - However, the accused contested that portion of the "replacement value" of the property, and as such it could not be said to be "readily ascertainable" - The question was better decided through the civil process.

Cases Noticed:

R. v. Moccasin (A.) - see R. v. Gopher (G.) et al.

R. v. Gopher (G.) et al. (2006), 275 Sask.R. 226; 365 W.A.C. 226; 2006 SKCA 5, refd to. [para. 19].

R. v. Bunn (T.A.), [2000] 1 S.C.R. 183; 249 N.R. 296; 142 Man.R.(2d) 256; 212 W.A.C. 256; 2000 SCC 9, refd to. [para. 21].

R. v. Boreen (P.) (1997), 152 Sask.R. 153; 140 W.A.C. 153 (C.A.), refd to. [para. 21].

R. v. Fehr (J.K.) (2001), 207 Sask.R. 101; 247 W.A.C. 101; 2001 SKCA 37, refd to. [para. 21].

R. v. Harding (R.E.) (2006), 285 Sask.R. 273; 378 W.A.C. 273; 2006 SKCA 118, refd to. [para. 21].

R. v. Dickhoff (K.J.) (1998), 172 Sask.R. 1; 185 W.A.C. 1 (C.A.), refd to. [para. 21].

R. v. McCullough (G.B.) (2002), 221 Sask.R. 131; 2002 SKQB 242, refd to. [para. 21].

R. v. Purves (L.) (2011), 372 Sask.R. 280; 2011 SKQB 162, refd to. [para. 21].

R. v. Oates (B.) (2008), 318 Sask.R. 129; 2008 SKQB 274, refd to. [para. 21].

R. v. Proulx (J.K.D.), [2000] 1 S.C.R. 61; 249 N.R. 201; 142 Man.R.(2d) 161; 212 W.A.C. 161; 2000 SCC 5, refd to. [para. 22].

R. v. Nasogaluak (L.M.) (2010), 398 N.R. 107; 474 A.R. 88; 479 W.A.C. 88; 2010 SCC 6, refd to. [para. 27].

R. v. Ipeelee (M.) (2012), 428 N.R. 1; 288 O.A.C. 224; 318 B.C.A.C. 1; 541 W.A.C. 1; 2012 SCC 13, refd to. [para. 27].

R. v. Solowan (K.S.T.), [2008] 3 S.C.R. 309; 381 N.R. 191; 261 B.C.A.C. 27; 440 W.A.C. 27; 2008 SCC 62, refd to. [para. 29].

R. v. J.L.M.A. (2010), 499 A.R. 1; 514 W.A.C. 1; 2010 ABCA 363, refd to. [para. 29].

R. v. C.A.M., [1996] 1 S.C.R. 500; 194 N.R. 321; 73 B.C.A.C. 81; 120 W.A.C. 81, refd to. [para. 30].

R. v. Cook, 2005 BCPC 716, refd to. [para. 48].

R. v. Kohuch, 2011 ONCJ 620, refd to. [para. 48].

R. v. Robinson (2003), 58 W.C.B.(2d) 408 (Ont. Sup. Ct.), refd to. [para. 49].

R. v. Zenari (R.), [2012] A.R. Uned. 65; 2012 ABPC 7, refd to. [para. 50].

R. v. Salikin (E.S.) (2011), 387 Sask.R. 135; 2011 SKPC 179, refd to. [para. 51].

R. v. Turner (L.L.), [2006] A.R. Uned. 626; 2006 ABPC 189, refd to. [para. 51].

R. v. Watkinson (C.P.) (2001), 277 A.R. 313; 242 W.A.C. 313; 2001 ABCA 83, refd to. [para. 51].

R. v. Hache (B.) (2012), 394 Sask.R. 192; 2012 SKPC 38, refd to. [para. 51].

R. v. Horvath (B.A.) (1997), 152 Sask.R. 277; 140 W.A.C. 277 (C.A.), refd to. [para. 51].

R. v. Stirling (K.M.) (2010), 493 A.R. 383; 502 W.A.C. 383; 2010 ABCA 338, refd to. [para. 52].

R. v. Taylor (M.A.) (2010), 262 Man.R.(2d) 43; 507 W.A.C. 43; 2010 MBCA 103, refd to. [para. 58].

R. v. Gopher (G.) et al. (2006), 285 Sask.R. 191; 378 W.A.C. 191; 2006 SKCA 86, refd to. [para. 59].

R. v. Besler (J.) (2011), 382 Sask.R. 7; 2011 SKPC 134, refd to. [para. 59].

R. v. Castro (C.) (2010), 270 O.A.C. 140; 2010 ONCA 718, refd to. [para. 60].

R. v. Fitzgibbon (C.D.), [1990] 1 S.C.R. 1005; 107 N.R. 281; 40 O.A.C. 81, refd to. [para. 60].

R. v. Devgan (R.) (1999), 121 O.A.C. 265; 136 C.C.C.(3d) 238 (C.A.), dist. [para. 65].

R. v. Dennis (C.B.), [2003] B.C.T.C. 2017; 2003 BCSC 2017, refd to. [para. 68].

R. v. Smith (S.H.), [2009] A.R. Uned. 270; 2009 ABPC 194, refd to. [para. 68].

R. v. Kwaw, 2011 ONCJ 29, refd to. [para. 68].

R. v. Zelensky, Eaton (T.) Co. and Canada (Attorney General), [1978] 2 S.C.R. 940; 21 N.R. 372, refd to. [para. 72].

Statutes Noticed:

Criminal Code, R.S.C. 1985, c. C-46, sect. 738(1)(a) [para. 64].

Counsel:

Jerome Tholl, for the Crown;

Michael Megaw, Q.C., for the accused.

This matter was heard at Regina, Saskatchewan, before Kalmakoff, P.C.J., of the Saskatchewan Provincial Court, who delivered the following judgment on September 6, 2012.