A Burnaby man who used a North Vancouver address in several fraudulent tax claims was convicted of 16 criminal counts in B.C. Supreme Court in December.
Mark Rosie, who frequently filed returns on behalf of drug users, often claimed losses for a recycling company as well as spousal deductions, despite the fact that many of his clients were single and none of them owned a recycling company. Rosie used his parents's North Vancouver address on some of the claims.
Rosie appeared to have a brief partnership with Mark Bennett, a former drug addict with a criminal record.
Bennett testified that he approached drug users, offering narcotics in exchange for personal information which he then turned over to Rosie.
In the meantime, Rosie generated a fraudulent $10,298 refund cheque for Bennett.
The partnership ended when Rosie told Bennett that his refund cheque had been "ripped off," leaving Bennett with drugs in lieu of a percentage of the cheque.
The defence argued Bennett lacked credibility, but Justice Deborah Kloegman differed.
"He was one of the few witnesses who was candid about his own shameful involvement in the scheme," Kloegman wrote in her judgment.
Christopher Hall offered similar testimony, telling the court Rosie promised to get him a refund.
The two did drugs together until Rosie showed Hall a refund cheque, requesting that he sign it.
Rosie later took the cheque, telling Hall someone had ripped him off.
Part of the judgment hinged on the involvement of Bohumil Simons, an accountant who worked for H&R Block at the time.
"When it was pointed out to her that she had filed 22 returns for six taxpayers all showing the same address, she said she could not recall anything that connected these taxpayers," Kloegman wrote.
Simons, who the judge referred to as "less than candid," also prepared nine statements of business activities from five taxpayers with the same business address.
"I have no doubt that Mrs. Simons played an integral part in the filing of these false tax returns," Kloegman ruled.
On several occasions, Rosie submitted returns that claimed business losses for company's including Maurie's Recyling, Rosie's Recycling, and Norris Recycling.
David Blackmore testified that he earned less than $8,000 in 2004, never owned Dave's Recycling, and did not know the woman identified as his spouse in the tax return filed by Rosie.
Rosie netted a return of $12,431 which was deposited in his own account. Blackmore received a refund cheque for $216.
