Case information
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33689
Paul Leo-Mensah v. Her Majesty the Queen
(Ontario) (Criminal) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2010-12-14 | Close file on Leave | |
| 2010-12-03 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2010-12-03 | Judgment on leave sent to the parties | |
| 2010-12-02 |
Judgment of the Court on the application for leave to appeal, The motion to extend the time to serve the application for leave to appeal is granted. The application for leave to appeal from the judgment of the Court of Appeal for Ontario, Number C50648, 2010 ONCA 139, dated February 24, 2010, is dismissed without costs. Dismissed, without costs |
|
| 2010-12-02 |
Decision on motion to extend time to file and /or serve the leave application, The motion to extend the time to serve the application for leave to appeal is granted. Granted |
|
| 2010-11-29 | Correspondence (sent by the Court) to, to Mr. Leo-Mensah with a copy of the Registrar's endorsement | |
| 2010-11-26 | Order on motion to extend time, (endorsement on motion) | |
| 2010-11-26 |
Decision on motion to extend time, Reg, to serve and file the applicant's reply to Oct. 20/10 Dismissed |
|
| 2010-11-26 | Submission of motion to extend time, Reg | |
| 2010-11-19 | Response to motion to extend time, (Letter Form), from François Lacasse dated Nov. 19/10, Completed on: 2010-11-19 | Her Majesty the Queen |
| 2010-11-12 | Motion to extend time, to serve and file the applicant's reply to Oct. 20/10, Completed on: 2010-11-12 | Paul Leo-Mensah |
| 2010-10-18 | All materials on application for leave submitted to the Judges, CJ Abe Cro | |
| 2010-10-18 | Submission of motion to extend time to file and/ or serve the leave application, CJ Abe Cro | |
| 2010-10-01 | Applicant's reply to respondent's argument, Proof of delivery confirmed by Denise Simon - motion Extension of time rec'd Nov. 12/10 and denied by the Registrar on Nov. 26/10, Completed on: 2010-11-18 | Paul Leo-Mensah |
| 2010-09-28 | Response to the motion to extend the time to file and / or serve the leave application, (Letter Form), for service only, Completed on: 2010-09-28 | Her Majesty the Queen |
| 2010-09-20 | Correspondence received from, Paul Leo-Mensah dated September 17, 2010. Re: Tracking number for documents sent on July 29, 2010 | Paul Leo-Mensah |
| 2010-07-20 | Letter and notice pursuant to Rule 64 sent to, Mr. Leo-Mensah (Resent on September 7, 2010) | |
| 2010-07-15 | Correspondence received from, François Lacasse dated July 14/10 re: the respondent does not consent to the file being sent to the Court, unless the applicant complete his file in compliance with the rules | Her Majesty the Queen |
| 2010-07-13 | Correspondence received from, Mr. Mensah dated July 12/10 re: copy of decision of trial court - original rec'd July 29, 2010 | Paul Leo-Mensah |
| 2010-06-22 | Correspondence (sent by the Court) to, B. Wilton by mail on June 22/10 re: order on motion to serve the respondent's response to June 4/10 and for substitutional service of this motion and of all further documents required to be served on the applicant by regular mail | |
| 2010-06-22 | Order on motion to extend time, to serve the respondent's response to June 4/10 and for substitutional service of this motion and of all further documents required to be served on the applicant by regular mail | |
| 2010-06-22 |
Decision on motion to extend time, to serve the respondent's response to June 4/10 and for substitutional service of this motion and of all further documents required to be served on the applicant by regular mail, DeRg Granted |
|
| 2010-06-22 | Submission of motion to extend time, to serve the respondent's response to June 4/10 and for substitutional service of this motion by regular mail, DeRg | |
| 2010-06-08 | Motion to extend time, to serve the respondent's response to June 4/10 and for substitutional service of this motion by regular mail (mailed June 8/10), Completed on: 2010-06-08 | Her Majesty the Queen |
| 2010-05-27 | Affidavit, from Mr. Mensah re: motion for extension of time of service and lower court order. Expected by mid-june. | Paul Leo-Mensah |
| 2010-05-27 | Motion to extend the time to file and or serve the application for leave to appeal, (by affidavit) for service only, Completed on: 2010-05-27 | Paul Leo-Mensah |
| 2010-05-26 | Respondent's response on the application for leave to appeal, (Service rec'd June 8/10 included in motion), Completed on: 2010-06-08 | Her Majesty the Queen |
| 2010-05-03 | Letter acknowledging receipt of an incomplete application for leave to appeal | |
| 2010-04-30 | Correspondence received from, Ms. Ghazala re: rec'd by fax Form 25B, Sentencing from the Superior Court (to be sent with application) - original Form 25B rec' d May 4/10 | Her Majesty the Queen |
| 2010-04-26 | Application for leave to appeal, Trial Court Order filed July 13/10 - motion requested for late service - Rec'd on May 27, 2010, Completed on: 2010-09-22 | Paul Leo-Mensah |
Parties
Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.
Main parties
| Name | Role | Status |
|---|---|---|
| Leo-Mensah, Paul | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Her Majesty the Queen | Respondent | Active |
Counsel
Party: Leo-Mensah, Paul
This party is not represented by counsel.
Party: Her Majesty the Queen
Counsel
Ghazala Zaman
130 King Street West
Suite 3400, Box 36
Toronto, Ontario
M5X 1K6
Telephone: (416) 973-3115
FAX: (416) 952-2116
Email: beverly.wilton@ppsc-sppc.gc.ca
Agent
284, rue Wellington
2ième étage
Ottawa, Ontario
K1A 0H8
Telephone: (613) 957-4770
FAX: (613) 941-7865
Email: flacasse@ppsc-sppc.gc.ca
Summary
Keywords
None.
Summary
Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.
Criminal law – Sentence – Offences - Reincarceration – Fraud and tax evasion - Whether the sentence imposed by the Court of Appeal satisfies the need for denunciation and both general and specific deterrence
Leo-Mensah, operated a business through which he, or those whom he or those he employed, prepared and submitted his clients’ income tax returns. As part of the services he provided, Leo-Mensah provided false charitable donation receipts to his clients. In 2003, 2004 and 2005, Leo-Mensah submitted 801 tax returns claiming approximately $11.7 million in false charitable donations. As a result of these false claims, tax refunds in the amount of approximately $3.28 million were paid out by the CRA to Leo-Mensah’s clients. He failed to report the income that he derived from his fraudulent activity. As a result he evaded income tax of $42,457.00 in 2004 and $103,309.00 in 2005. He failed to file an income tax return for 2006. Leo-Mensah pleaded guilty to one count of fraud contrary to s. 380(1)(a) of the Criminal Code and two counts of income tax evasion contrary to s. 380(1)(a) of the Income Tax Act.
Lower court rulings
Ontario Court of Justice
Guilty plea: one count of fraud contrary to s. 380(1)(a) of the Criminal Code and two counts of tax evasion contrary to s. 239(1)(d) of the Criminal Code; sentenced to one day in jail and fined $145,766.00
Court of Appeal for Ontario
C50648, 2010 ONCA 139
Appeal allowed: Applicant sentenced to a further two year period of incarceration and substitute for global fine, separate fine for two income tax offences, namely $42,457.oo for income tax evasion in 2004 and $103,309.00 for income tax evasion in 2005.
Filed documents
The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613-996-8666 or at 1-844-365-9662.
If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.
Downloadable PDFs
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Related links
The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613-996-8666 or at 1-844-365-9662.
If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.
Downloadable PDFs
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Related links
The condensed books of the appellant, the respondent and the intervener will be posted here upon receipt of the electronic version, 2 days prior to the scheduled appeal hearing. You may also obtain copies of condensed books by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613-996-8666 or at 1-844-365-9662.
If you have questions about a condensed book or want permission to use a condensed book, please contact the author of the condensed book directly. Their contact information appears on the first page of each condensed book.
Downloadable PDFs
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