R. v. Giroux Date:, 2014 BCPC 156

Citation: R. v. Giroux Date: 20140221 2014 BCPC 0156 File No: 74360-2-C Registry: Nanaimo IN THE PROVINCIAL COURT OF BRITISH COLUMBIA REGINA v. SYLVAIN GIROUX CHRISTINE GIROUX ORAL REASONS FOR SENTENCE OF THE HONOURABLE JUDGE J.P. MacCARTHY Counsel for the Crown: R.L. Gibson Counsel for the Defendant: D.S. Mulroney (as Agent for G.F. Jones, Q.C.) Counsel for Christine Giroux : D.S. Mulroney Place of Hearing: Nanaimo , B.C.

Date of Hearing: February 21, 2014 Date of Judgment: February 21, 2014 [1] THE COURT (Orally): Christine Giroux is charged for eight offences on an eight-count information, 74360-2-C. Whilemaintaining pleas of not guilty to all remaining counts, Ms. Giroux has entered guilty pleas to two of the counts.

First of all, with respectto amended Count 3, it alleges that she and her husband: . . . of the town of Qualicum Beach, in the Province of British Columbia, between December 31, 2005 and May 1, 2009 did wilfullyevade or attempt to evade payment of taxes imposed by the Income Tax Act by failing to report taxable income in the amount of $308,142for the 2006-2008 taxation years, and did thereby evade the payment of federal income taxes in the amount of $69,927 and did therebycommit an offence contrary to section 239(1)(

d) of the said Act. [2] The second count to which she has entered a plea of guilty is on Count 7. It provides as follows: Christine GIROUX and Sylvain GIROUX, Directors of Lyons and Noble Developments Ltd., both of the town of Qualicum Beach, in theProvince of British Columbia, between August 31, 2006 and January 16, 2009, did wilfully evade remittance by Lyons and NobleDevelopments Ltd. of Goods and Services Tax imposed by the Excise Tax Act by failing to collect and remit GST in the amount of$2,888 and did thereby commit an offence contrary to paragraph 327(1)(

c) of the said Act. [3] Ms. Christine Giroux has accepted full responsibility for those two offences. Crown will deal with the remaining counts on theinformation. I note, for the record, that Sylvain Giroux, husband of Christine Giroux, has maintained his plea of not guilty on each of thecounts, including the two to which Christine Giroux has entered her guilty pleas. [4] This matter has proceeded before me on at least three occasions. The most recent was in connection with a Jarvis applicationbrought on by the defence. I ruled on that application by way of reasons for judgment rendered on February 14, 2014.

I dismissed theJarvis application. [See R. v. Giroux, 2013 BCPC 330 , 2013 BCPC 0330.] [5] Following that decision, there have been discussions between Crown and the defence concerning the charges that werecontained within the information. As a result of that, Crown and defence have come up with an agreed statement of facts on sentencing. They have been entered as Exhibit 1 in these proceedings; however, for the purpose of a complete record, I will make reference to theagreed statement of facts. [6] I have also received a joint submission from counsel with respect to the disposition of these charges.

Agreed Statement of Facts [7] In accordance with the agreed statement of facts, I wish to note for the record as follows. Personal Background of Christine Giroux [8] Ms. Giroux is 45 years old, married to Sylvain Giroux, and she and her husband have two children aged 17 and 19. At the timeof the offences, both were teenage dependants. Christine Giroux is employed through Lyons and Noble Developments Ltd. ("LND"). Lyons and Noble Developments Ltd. [9] LND was based in Qualicum Beach, B.C., during the offence period. It was incorporated on January 2, 2004 and its fiscalyear-end is September 30.

LND was engaged in the construction of high-end residential homes in the Parksville/Qualicum region duringthe offence period. [10] LND engaged a number of subcontractors in its construction activities during the period of the offences. LND billed clients ona cost-plus method during the offence period, save for one client who was billed on a fixed fee. Clients were responsible for the cost ofsupplies in addition to LND's labour charges, related mark-ups, and management fees.

Christine Giroux's Involvement in Lyons and Noble Developments Ltd. [11] From at least the beginning of 2006 to present, Christine Giroux was an equal shareholder in LND with Sylvain Giroux. Fromat least the beginning of 2006 to present, Christine Giroux was an officer and director of LND. Sylvain Giroux was the only otherofficer and director from 2006 to present. [12] From 2006 to 2008 inclusive, Christine Giroux was actively involved in the financial activities of LND.

These activitiesincluded the preparation of invoices to customers, determination of the handling of expenses, preparation of cheques, andcommunications with the bookkeeper Veronica Shorten and accountant Greg Sabo. Overview of the Offences [13] Christine Giroux used LND as a means to take personal benefits while claiming those benefits as legitimate expenses of thecorporation during the years 2006 to 2008 inclusive. Those benefits were not reported on Christine Giroux's T1 personal tax returns forthe corresponding personal tax years of 2006 to 2008 inclusive.

There was no correct accounting for the personal benefits through anyother manner. [14] The personal benefits were realized through three different means:

Construction and renovation costs for Christine Giroux's personal residences were paid as expenses assigned to other clients or cost centres of LND Personal expenses of Christine Giroux were paid as an expense of LND Christine Giroux's dependent children received hockey lessons in barter for the construction of a mini storage unit by LND [ 15 ] The quantum of personal benefits is set out in Schedules "A" and "B" to the agreed statement of facts. The schedules indicate the personal benefits as expense to LND's ledger subaccounts that are based on the fiscal year-end of LND.

Background to the Offences T1 Filing History [ 16 ] For the 2006 personal taxation year, Christine Giroux reported income of $9,036 on her T1 personal tax return. Her reported net taxable income was $8,764. [ 17 ] For the 2007 personal taxation year, Christine Giroux reported total income of $19,536 on her T1 personal tax return. Her reported net and taxable income was $18,881. [ 18 ] For the 2008 personal taxation year, Christine Giroux reported total income of $9,178 on her T1 personal tax return. Her reported net and taxable income was $8,984.

Methods of Obtaining Personal Benefits Construction/Renovation Expenses [ 19 ] Through the period of 2007 and 2008 inclusive, Christine Giroux, along with her husband, built a well-appointed family residence at [address omitted] Rupert Road East, Qualicum Beach, B.C. (the "Rupert Road Residence").

During the period of 2007 and 2008 inclusive, Christine Giroux, along with her husband, renovated and subsequently sold the previous family residence located at [address omitted] Canyon Crescent Road, Qualicum Beach, B.C. (the "Canyon Crescent Residence"). [ 20 ] A number of the construction and renovation expenses for these personal residences were paid for by LND. Christine Giroux allocated or caused to be allocated these amounts as corporate expenses of LND in its books and records.

The majority of the construction and renovation expenses were recorded to the ledger subaccount "client extras," although this was not the exclusive practice. [ 21 ] With respect to the Rupert Road Residence, the following are examples of construction costs paid for and expensed by LND: excavation work which was expensed to the ledger account "client extras" cement work which was expensed to the ledger account "client extras" the purchase of a wrought iron delivery gate which was expensed to the ledger account "client extras" survey work which was expensed to the ledger subaccount "survey" an electrical pole installation by BC Hydro which was expensed to the ledger account "electrical" the purchase of an indoor/outdoor fireplace which was expensed to the ledger account "fireplace gas/insert" [ 22 ] With respect to the Canyon Crescent Residence, the following are examples of the renovation costs paid for and expensed by LND: the installation of a black gutter and downpipe which was expensed to the ledger subaccount "client extras" the installation of a metal roof which was expensed to the ledger subaccount "client extras" the purchase of insulation which was expensed to the ledger subaccount "insulation" painting work which was expensed to the ledger subaccount "painting-other" [ 23 ] The above examples are not a complete list of amounts improperly paid for and expensed within this category. [ 24 ] During the initial audit of this matter, Christine Giroux, through LND's representatives, provided invoices for various construction expenses to the auditor, Judith Wise.

The delivery/work location had been altered or deleted with the aid of "white-out" on many of the invoices. Personal Expenses [ 25 ] A number of Christine Giroux's personal expenses were paid for by LND during the years 2006 to 2008 inclusive. Christine Giroux allocated or caused to be allocated these amounts as corporate expenses of LND in its books and records. These expenses were recorded to various ledger subaccounts. [ 26 ] The following are examples of personal expenses paid for and expensed by LND:

the expenses of a trailer site at Tall Timbers Holiday Park ("TTHP") at Sprout Lake, Port Alberni, which was expensed to the ledgersubaccount "promotions" cement work for a trailer pad at TTHP which was expensed to the ledger subaccount "concrete-other" the purchase upgrade of a ski boat for use at Sprout Lake which was expensed to the ledger subaccount "entertainment" a vacation in Mexico and a Caribbean cruise which were expensed to the ledger subaccount "travel" personal training for the children, hockey expenses for the children, electronics, and clothing which were expensed to various ledgersubaccounts [27] The above examples are not a complete listing of amounts improperly paid for and expensed within this category Barter Transaction [28] From 2006 until mid-2007, LND built a mini storage unit in Parksville for Gold in the Net, a hockey training school.

LND'sbooks and records reflected a net loss on the job of $24,081.00. The mini storage unit was built in exchange for hockey lessons for thethen dependent children of Christine Giroux. Lessons were private to the children for a value of $57,759 in recognition of the ministorage unit. Background to the Audit Investigation [29] Judith Wise, a Canada Revenue Agency auditor, was assigned to conduct an audit of Lyons and Noble in July 2010. The auditwas planned with a focus upon the October 1, 2006, to September 30, 2008 period.

Before completing the audit, Auditor Wise referredthe file to the criminal investigations program of CRA's enforcement division on February 17, 2011. It was accepted for investigation onFebruary 21, 2011. [30] Greg Chan, a CRA criminal investigator, was assigned to carry out an investigation. Search warrants were ultimately obtainedfor three locations, being the Rupert Road Residence, Mr. Sabo's office in Parksville, and Wise's desk location at the Vancouver IslandTax Office, 1415 Vancouver Street in Victoria. The search warrants were executed at each of the three locations on June 22, 2011.

Afurther search warrant was obtained for Wise's desk on June 29, 2011, and executed on July 5, 2011. Agreed Disallowed Expenses and Unreported Appropriations [31] Attached to the agreed statement of facts are two schedules.

Schedule "A" is a detailed list of disallowed expenses for thefinancial year September 30, 2007. The total disallowed expenses are $39,218.75. The GST tax input credits on those disallowedexpenses are $821.53. The unreported revenue on the Gold in the Net barter transaction is $57,759, and the input tax credits on thatamount are $2,887.95. Therefore, the totals for disallowed expenses for September 30, 2007, total $96,977.75, and the GST input taxcredits are $3,709.48. [32] Similarly,

Schedule "B" sets out the disallowed expenses for LND's financial year-end for September 30, 2008. The totaldisallowed expenses for that year are $200,354.41. The input tax credits on the disallowed expenses are $7,100.55. Therefore thecombined 2007 and 2008 disallowed expenses are $297,332.16, and the total tax input credits on the disallowed expenses are$10,810.03. [33] Accordingly, the total section 15(1) of the Income Tax Act appropriations subject to being regarded as benefits conferred upon ashareholder total $308,142.19.

Joint Submission on Sentencing [34] The Crown and defence have also drafted terms of a conditional sentence order. The submissions that I have heard with respectto the sentencing are that this matter should be dealt with by way of a conditional sentence order of a duration of 12 months. It is agreedthat the total fine should be based on 100 percent of the amount of tax evaded under Count 3, which would be $69,927.

It is alsosubmitted to me that there should be a fine equal to 100 percent of the amount of GST that was failed to be remitted in accordance withCount 7 of $2,888. [35] In support of the joint submission, Crown indicates that by this matter being disposed of by Ms. Giroux entering a plea of guiltythat this has saved a considerable amount of court time and a number of witnesses having to testify in order for the Crown to make itscase.

It is noted by both counsel that just very recently, an error in the calculation of the amount of federal taxes that would have beendue in accordance with Count 3 was discovered and that the amount in the original information of $125,676 was overstated by somethingin the range of about $55,000. [36] Notwithstanding the fact that this matter has proceeded following the Jarvis application, the joint submission is that the pleathat is being offered by Christine Giroux with respect to the two counts is reasonably prompt in the circumstances. Mr.

Mulroney hasmade it clear that the Charter argument that was raised on the Jarvis application was based on his advice to Ms. Giroux. [37] The Crown has referred me to the decision of R. v. Tyskerud, 2013 BCPC 277 , 2013 BCPC 0277 ("R. v. Tyskerud"). That is a decision that I rendered on July 11, 2013, in connection with the sentencing of Graydon Tyskerud and Matthew Tyskerud. Thatcase is referred to me as being a source of a review of various cases that deal with income tax evasion and the range of decisions thathave been rendered and sentences that have been imposed as a result of income tax evasion.

In particular, Crown has referred me toparagraph 70, which sets out a review of nine decisions of various courts across Canada and the sentences that were imposed inconnection with income tax evasion in various amounts.

Analysis [38] As was clear from the range of imposed sentences canvassed in R. v. Tyskerud, the sentencing in matters of this nature, as in allsentencing matters, is an individualized process highly dependent upon the circumstances and the facts of each of the cases. [39] I am satisfied, having again reviewed the decisions cited in R. v.

Tyskerud, together with the decisions that were relied upon bythe defence in that case (which are analyzed at paragraphs 94 through 97) that the sentence that is proposed in this matter is certainlywithin the range that is being suggested to me by counsel in this case. [40] It is submitted by Crown that in matters of this nature a custodial sentence is appropriate, but if I were to impose a custodialsentence, it would be much less than two years and probably in the range approaching something around 12 months. [41] In considering any sentence, I must take into account the objectives of sentencing that are set out in s. 718 of the CriminalCode.

I must also take into account the fundamental principles of proportionality as set out in s. 718.1 of the Code. I am also mindful ofthe guidance provided in the Supreme Court of Canada decision in Knox Contracting Ltd. v. Canada, (SCC), [1990] 2S.C.R. 338, in which Mr. Justice Cory, at paragraphs 17 and 18, indicated that it is fitting and appropriate that s. 239 offences under theIncome Tax Act are to be considered as criminal law. In that decision, Mr. Justice Cory makes it clear in the following terms at para. 17: It is fitting and appropriate that the s. 239 offences be considered as criminal law.

The Income Tax Act is a major source of funds for thefederal government. Its provisions are applicable to most adult Canadians. The vast majority pay their income tax by way of payrolldeduction with little or no opportunity for evasion or misstatement. Those who do evade the payment of income tax not only cheat theState of what is owing to it, but inevitably increase the burden placed upon the honest taxpayers.

It is ironic that those who evadepayment of taxes think nothing of availing themselves of the innumerable services which the State provides by means of taxes collectedfrom others. [42] Continuing at Paragraph 18: The entire system of levying and collecting income tax is dependent upon the integrity of the taxpayer in reporting and assessingincome. If the system is to work, the returns must be honestly completed. All taxpayers have the right to know that it is a criminalviolation to commit any of the offences described in s. 239. The Act imposes a public duty.

A breach of that fundamentally importantpublic duty should constitute a criminal offence. [43] In these circumstances, it is pointed out to me by defence and by Crown that Christine Giroux has no prior criminal record. Sheis a committed volunteer within her community. She performs a number of volunteer services for the local Junior B hockey team in theOceanside area of Vancouver Island. The description of the duties that she performs as the billet coordinator plus the number of otherduties that she has assumed on a volunteer basis appear closer to what could be considered full-time work.

She has made this hervolunteer commitment to her community, not only because of the fact that she has children of her own participating in this hockeyorganization but also due to the fact that she has accepted the responsibility of assisting players on the Junior B team who come fromafar and need the support of a safe and comfortable home. [44] I also accept that besides being an industrious and committed individual to her community, she is a low risk to offend. There isnothing before me that suggests otherwise.

I also have nothing to suggest that she has ever been in breach of any of the terms of her bailconditions in this matter. [45] I am being asked to consider the imposition of a conditional sentence. The requirements of that are set out in s. 742.1 of theCriminal Code. The requirements in this particular case are clearly met. [46] In particular, before imposing a conditional sentence, I am satisfied that serving the sentence in the community would notendanger the safety of the community as contemplated by s. 742.1(a). In the case of R. v.

Proulx, 2000 SCC 5 , [2000] 1 S.C.R.61, the Supreme Court of Canada indicates that I must consider whether a conditional sentence in the circumstances before me isconsistent with the fundamental purpose and principles of sentencing set out in ss. 718 to 718.2. I am satisfied that those conditions aremet in this case. [47] Accordingly, I will accede to the joint submission with respect to the conditional sentence order that is being sought. I amgoing to ask Ms. Giroux if she would come forward, please. Terms of Conditional Sentence Order and Other Orders [48] Ms.

Giroux, I wish to mention one thing before I proceed with outlining the conditions that will attach to your sentence. I mustmake it clear to you that a conditional sentence order is, in fact, a jail sentence, but you have the privilege of serving that sentence withinthe community. In the event that you are to breach any of the conditions that I am imposing upon you, it would be open to Crown toseek to have that sentence collapsed and seek to have you serve the balance of the sentence in a custodial setting.

So the terms that I amoutlining are things that you must do, and you cannot consider them as things that you might do. Do you understand that? [49] THE ACCUSED CHRISTINE GIROUX: Yeah. [50] THE COURT: All right. So the terms will be as follows. [51] The length of the conditional sentence, you shall serve a conditional sentence of imprisonment of 12 months. The mandatoryterms will be as follows. [52] You shall keep the peace and be of good behaviour. [53] You shall appear before the court when required to do so by the court.

[ 54 ] You shall report to a sentence supervisor by 2 p.m. on February 26, 2014, and thereafter report when required by your supervisor and in the manner directed by your supervisor. [ 55 ] You shall remain within the province of British Columbia unless written permission to go outside the province is obtained from the court or from your supervisor. [ 56 ] You shall notify the court or your supervisor in advance of any change of name, address, or telephone number, and promptly notify the court or your supervisor of any change in employment or occupation. [ 57 ] Further conditions will be as follows. [ 58 ] You shall not possess or consume alcohol or other intoxicating substances whatsoever. [ 59 ] You shall not possess or consume drugs as defined by the Controlled Drugs and Substances Act, except pursuant to a valid medical prescription. [ 60 ] You shall reside at a residence approved of by your supervisor, and you shall not change that residence without the prior written approval of your supervisor. [ 61 ] You shall complete 160 hours of community work service to the satisfaction of your supervisor within the first nine months of this order.

The community work service may include volunteer activities with the Oceanside Minor Hockey Association, the Oceanside Generals junior hockey team, or any other volunteer hockey activities approved of in advance with the written permission of your supervisor. [ 62 ] Under the heading of "Restriction on liberty, house arrest/curfew": during the first four consecutive months of this order, you shall observe a period of house arrest by remaining within your residence or upon its immediate property 24 hours per day, seven days per week, except as specifically permitted by this order. [ 63 ] After the expiration of the period of time specified as house arrest, and for the consecutive four months thereafter, you shall observe a curfew by remaining within your residence or upon its immediate property from the hours of 8 p.m. to 6 a.m. the next day, seven days per week, except as specifically permitted by this order. [ 64 ] Under the heading "Monitoring": to ensure compliance with this order, during the period and hours of house arrest and curfew and when required to be at your residence and immediate property pursuant to this order, you shall physically present yourself at the front door of your residence to your supervisor, a peace officer, or a designate, within five minutes of the supervisor, peace officer, or designate making his or her presence known. [ 65 ] You shall answer any telephone calls from your supervisor or call your supervisor back within one hour of your supervisor's phone call whenever your supervisor telephones your cellular telephone or other designated phone number. [ 66 ] At all times when you are absent from your residence or immediate property, you shall carry a legible copy of this order including any amendments and any written approvals signed by your supervisor. [ 67 ] At all times when you are absent from your residence or immediate property, you shall produce a copy of this order, including any amendments and any written approvals signed by your supervisor, at the request of a peace officer. [ 68 ] Under the heading "Exceptions to House Arrest and Curfew": except for the hours of 9 p.m. and 6 a.m. the next day, seven days per week, you may be absent from your residence and its immediate property during the time specified as house arrest for the following reasons: (

a) to attend at educational institutions to take courses or training with the advance written permission of your supervisor; (

b) to attend at your places of employment or self-employment, including Lyons and Noble Developments Ltd. and Zelkova Design Ltd., and including client jobsites and meeting locations with clients and prospective clients of your business or employer, and including attendance at business premises of suppliers or prospective suppliers of your business or employer, and including at any place where you are seeking employment; (

c) to attend for medical, dental, or health appointments for yourself, spouse/partner, dependent children residing with you at your approved residence, or billeted hockey players residing with you at your approved residence or in respect of whose care and well-being as billet coordinator you are responsible; (

d) to attend religious services to a maximum of three hours per week; and (

e) to shop for the necessities of life. [ 69 ] You may be absent from your residence and its immediate property during any period of house arrest or curfew for the following reasons: (

a) to report to your supervisor; (

b) to perform any community work service obligations; (

c) to vote in a municipal, provincial, or federal election; (

d) to attend appointments with your lawyer or attend court as required by law; (

e) to attend to your own medical emergencies or medical emergencies of your spouse/partner, dependent children, or hockey billet who resides with you. In the event of such an emergency, you shall go directly to the nearest medical facility and you shall return to your residence as soon as possible and immediately notify your supervisor of your absence, the location you attended, and the specific reasons for the absence and you shall provide proof of emergency treatment to the satisfaction of your supervisor; (

f) to attend high school graduation ceremonies of your child on not more than two dates, advance notice of such dates to be provided in writing to your supervisor; (

g) to conduct all activities associated with your hockey volunteer endeavours, including the hockey endeavours of any billets residing at your residence or in respect of whom you are responsible as billet coordinator and including attendance at events associated with your hockey volunteer activities and including transport of hockey players associated with your hockey volunteer activities and including attendances at meetings associated with your hockey volunteer activities, except you must have the advance written permission of your supervisor if such activities continue past 11 p.m. daily; and (

h) with the advance permission of your supervision, such permission to be carried on your person at all times when outside your residence and immediate property and presented to a peace officer upon request. [ 70 ] The final condition: You shall travel by the most direct route to and from the locations permitted in the above-noted exceptions.

[ 71 ] With respect to the payment of the fines, the total fine amounts are $72,815-- [ 72 ] THE CLERK: Can you split them between the counts, please? [ 73 ] THE COURT: I can. With respect to Count 3, it is $69,927, and with respect to Count 7, it is $2,888. [ 74 ] I am going to pause for a moment. With respect to the payments, is there to be an allocation as between those amounts, or should they be applied all to the income tax amount, and then any amount due with respect to the GST to be paid within the period of the five years? [ 75 ] MR.

GIBSON: Your Honour, possibly they should be applied firstly to the GST amount as it is a trust amount. [ 76 ] THE COURT: All right. I will make that order then. So with respect to the fine on Count 7, that fine in the amount of $2,888 will be paid by way of monthly payments commencing the last day of March 2014 and continuing on the last day of each month thereafter in instalments of $200 a month over the 24 months represented by the first two years, until such amount has been paid in full.

Thereafter, any payments made during that first 24-month period will then be applied to the fine due on Count 3, being the $69,927 amount, and payments in the third year following the making of this order will be in the amount of $500 per month for the 12 months of that year, and the payments will continue in the fourth year of this order in the amount of $600 per month for each of the 12 months, and then in the fifth year of this order, payments will be $700 per month for 11 months, with the full balance remaining of the penalty due on the twelfth month in the fifth year. [ 77 ] If any lump sum payments are made with respect to either of the fines, those prepayments will be regarded as a prepayment of the instalments that are covered by the prepayment and would therefore defer the future payments until such time as the lump sum payment has been fully applied to the requisite instalments. [ 78 ] That, I think, only leaves the issue of victim surcharge; is that correct? [ 79 ] MR.

GIBSON?: That does not apply in the -- [ 80 ] THE COURT: It does not? [ 81 ] MR. GIBSON: -- circumstances, Your Honour. [ 82 ] THE COURT: All right. So there is no victim surcharge to apply. Have I covered all of the matters that were agreed to as between counsel with respect to the terms of the conditional sentence order and the payment schedule? [ 83 ] MR.

MULRONEY: I believe you have, Your Honour, and the only outstanding concern I would have is I am not sure when the order will actually be prepared, and the obligation to carry should not be until -- [ 84 ] THE CLERK: It won't be prepared tonight. [ 85 ] THE COURT: All right. It won't be prepared -- [ 86 ] THE CLERK: Everybody left. [ 87 ] THE COURT: Everyone has departed, Madam Clerk, says -- [ 88 ] MR.

MULRONEY: Perhaps that obligation could commence on the same say as the first report, which is Wednesday next week. [ 89 ] THE COURT: That is the condition to carry the form of the order with her; is that correct? [ 90 ] MR. MULRONEY: Yes. [ 91 ] THE COURT: All right. Yes, that is under the monitoring provision, so the provision that states that at all times when you are absent from your residence or immediate property you shall produce a copy of this order, including any amendments and any written approval signed by the supervisor, at the request of a peace officer, that will be deferred.

That will be deferred to after she has her initial reporting in accordance with the terms of the order. [ 92 ] MR. MULRONEY: Thank you, Your Honour. [ 93 ] MR. GIBSON: I believe that's everything with respect to the sentencing matter, Your Honour. I trust Madam Clerk has enough information for the fine schedule, the fine repayment schedule. With respect to Counts 1 through 8 on the information, Crown directs a stay of proceedings as against Sylvain Giroux. [ 94 ] THE COURT: So recorded. [ 95 ] MR.

GIBSON: And with respect to Counts 1, 2, 4, 5, 6, and 7, Crown directs a stay of proceedings as against Christine Giroux. [ 96 ] THE COURT: So recorded. [ 97 ] MR. GIBSON: I believe that concludes the matter, Your Honour. [ 98 ] MR. MULRONEY: Thank you for the court's indulgence, Your Honour.

[ 99 ] THE COURT: Thank you, and thank you to staff for their indulgences. [ 100 ] THE CLERK: She -- [ 101 ] THE COURT: Yes? [ 102 ] THE CLERK: She's not reporting until Wednesday, but this order needs signing prior, so is there a direction that she sign by a certain . . . [ 103 ] THE COURT: When can she be available to sign -- I would anticipate the order would be available no later than noon on Tuesday. [ 104 ] MR. MULRONEY: Signed by noon on Tuesday? [ 105 ] THE CLERK: It'll be ready Monday morning. [ 106 ] THE COURT: Monday morning? All right.

Then she is to report to sign the order at the registry here in Nanaimo no later than 3 p.m. on Monday. [ 107 ] MR. MULRONEY: Thank you, Your Honour. [ 108 ] THE COURT: Thank you. (REASONS CONCLUDED)