The Significance of Offering to Make Restitution in a Fraud Case
Restitution advances important goals of sentencing, such as “provid[ing] reparations for harm done to victims or to the community” ( Criminal Code , s. 718(e)), and promoting a sense of responsibility in offenders, and acknowledgement of the harm done to victims or to the community. Like a guilty plea, making restitution prior to sentencing is a clear acknowledgment of responsibility and an important step towards rehabilitation. An offender's ability and willingness to pay restitution is an important consideration in the sentencing of fraud and related offences. R. v. McLellan , 2012 ONCA 717, 293 C.C.C. (3d) 326, leave to appeal refused, [2013] S.C.C.A No. 100, at para. 44. In the context of a fraud or related offence, the failure of a sentencing judge to take a restitution offer into account is an error in principle. R. v. Mathur , 2017 ONCA 403, at para. 10. In R. v. Bogart (2002), 61 O.R. (3d) 75 (C.A.), leave to appeal refused, [2002] S.C.C.A. No. 398, L...