Theft/Fraud/Tax

Prosecutions of this nature are generally paper-intensive and involve the application of laws which tend to be somewhat arcane in nature. The Crown is generally represented by agents of the Public Prosecution Service of Canada or Special Prosecutions.

Patrick Fagan has successfully defended a number of these cases and the following are examples of same:

• REGINA v. R.M. – Canadian corporate manufacturer charged with evading the payment of tax on goods imported from China. After a lengthy jury trial not guilty verdicts were entered on all counts. Prior to the calling of evidence before the jury, Mr.Fagan sought to exclude all evidence acquired by Revenue Canada and Canada Customs personnel by challenging the constitutionality of their investigation.
• REGINA v. L.R. – Corporate executive officer charged with importing goods (i.e.: firearms) prohibited by Customs legislation on return from distant company posting. After a trial before Judge alone verdicts of not guilty were entered on all counts. The Crown appealed the verdicts of not guilty but the acquittals were upheld on appeal. For an official transcript of the judgement click here.
• REGINA v. A.G. – Accountant charged with embezzling a large sum of money from a corporate employer over an extended period of time. After a lengthy jury trial not guilty verdicts were entered on all counts.
• REGINA v. H.A.M. – This was a multimillion dollar fraud prosecution involving Canadian chartered banks.  The fraudulent scheme alleged in each case was essentially the same [Read Full Case]: