The recent decision in R v Scholz, 2020 BCPC 120,
serves as a reminder that white collar crimes, which are often said
to “fly under the radar”, are continuing to be
aggressively prosecuted.
In Scholz, which was decided on June 18, 2020, the
Court found that Michael Scholz, a wealthy executive, had submitted
forged documentation to the Canada Revenue Agency in support of
certain claimed GST tax credits related to the design and
construction of a luxury home. The Court held that using the forged
documentation, Mr. Scholz had knowingly claimed GST tax credits to
which he was not entitled. As a result, Mr. Scholz was found guilty
of three counts of violating the Excise Tax Act and two
counts of violating the Criminal Code.