Final sentencing submissions were presented in a tax evasion matter following a trial in Estevan provincial court on Monday.
Jerry McCaw had previously been found guilty by Judge Karl Bazin of evading more than $114,000 in federal income tax, and sentencing submissions from the Crown prosecutor were brief.
Appearing over the phone, the prosecutor noted the Crown felt a 16-month jail term would be appropriate for the local man, who evaded income tax through his company, Jake's Oilfield Construction. Between 2006 and 2008 McCaw failed to file $548,044 in taxable income, evading $114,924 in taxes. Making false statements through his company in the same tax years, he was able to evade paying another $99,607 in federal tax.
The Crown said a jail term was necessary in this case, as the only matters of tax evasion to this magnitude that have resulted in non-custodial sentences are matters in which the accused renounces their beliefs, in McCaw's case those of the Paradigm Education Group, and comes forward with a plan to pay all of their taxes.
She said that isn't the case with McCaw, saying he has minimized his own responsibility and blames others.
"He has no insight or strategy into his behaviour and claims minimal responsibility," said the Crown. "He, as well, continues to send these notices to the prosecutors, Revenue Canada as well as the justice system, and in these notices there is all sorts of de-taxer wording in there. At the end of it he attaches a bill that says that various people owe him between $80,000 to $180,000 in gold and silver pounds."
McCaw said those payments are part of contracts made between him and the recipient of those letters.
The Crown noted he made no proposals about how he was going to pay any fine he receives. Along with the jail term, the Crown is asking for a fine of 100 per cent of the evaded taxes be paid.
McCaw disagreed, telling Bazin he doesn't blame "the justice department for my financial downfall."
A pre-sentence report was prepared and noted McCaw was hostile toward the individual charged with preparing the report. He told the court he wasn't sure where anyone would have gotten the idea that he was hostile during his interview for the report. He noted the report identified him as a very low risk to re-offend.
The Crown said McCaw doesn't show any remorse regarding his actions.
He apologized for the 2011 and 2012 filings not being completed, telling the court he didn't know what the hold-up was.
"As far as the Paradigm Group goes I realize it was the wrong direction I went. I couldn't get out of it. I have made efforts to get things corrected," said McCaw.
He made it clear he would be filing an appeal of any decision made by Bazin.
The judge reserved his decision on sentencing until Aug. 8.
In other court proceedings, Denis Papineau appeared in custody and pleaded guilty to charges of assault and uttering threats. A joint submission was presented to Bazin by the Crown and defence calling for a jail term of six months, followed by two years of probation.
His Legal Aid defence lawyer noted it was a significant jump in penalty compared to what he has on his previous record, but given the nature of the offences, called it an appropriate one.
The assaults and threats were all targeted at the same victim, a woman he had a relationship with. The victim said in an argument Papineau attempted to choke her, though he denied that, saying he spit on her. The threats occurred online via social networking.
Bazin accepted the terms of the joint submission, and Papineau received 35 days credit for time he spent on remand.
