In Narul Hassan vs. The Queen it is another false receipting case.   “It appears almost certain that this program involved a fraud on the Canadian tax system, and therefore on the Canadian public. It is not clear to me whether Mr. Hassan was complicit or merely duped.”

Mr. Justice Patrick Boyle delivered the reasons orally which I think is more than adequate in these cases.   Here is the full judgement in Narul Hassan vs. The Queen.