R. v. Tardif, 2014 CM 1022

COURT MARTIAL Citation: R. v. Tardif, 2014 CM 1022 Date: 20140929 Docket: 201379 Standing Court Martial Edmundston Armoury Edmundston, New Brunswick, Canada Between: Her Majesty the Queen - and - Sergeant (retired) G. Tardif, Offender Before: Colonel M. Dutil, C.M.J. REASONS FOR SENTENCE (Orally) [1] Sergeant (retired) Tardif pleaded guilty to two offences of fraud under

section 130 of the National Defence Act , contrary to

section 380 of the Criminal Code , and an offence of stealing contrary to

section 114 of the National Defence Act , when entrusted with the custody or distribution of the stolen objects. The other charges were withdrawn by the prosecution. Counsel present made a joint submission for a sentence of imprisonment for a period of 90 days.

This recommendation is at the lower end of the scale within the range of sentences applicable in similar circumstances, but it does not bring the administration of justice into disrepute because of the particular extenuating circumstances of this case. [2] At the time of the commission of the offences, the offender was a reservist on Class “B” service as a supply technician and he acted as a quartermaster sergeant of company A of the 1st Battalion Royal New Brunswick Regiment. He enrolled in April 1984 and was released in January 2012. The offences were committed between October 2008 and July 2012.

The circumstances surrounding the commission of the offences are very well summarized in the Statement of Circumstances submitted before the Court, including Appendix A, which provides the list of items stolen by the offender. These documents are fully reproduced below: [ translation ]

STATEMENT OF CIRCUMSTANCES 1. R34 290 715, Sgt Gaétan TARDIF join ed the Canadian Armed Forces ( CAF ) as a memb e r of the Reserve Force , a t the 1st Battalion Royal New Brunswick Regiment. A t the time of the eve nts of this case , he was a qualified supply technician , employ ed o n C lass “ B ” service , as a quartermaster sergeant of compa ny “ A ” of the unit . Sgt TARDIF was released from the CAF on January 16 , 2012. 2.

At the time of the offences , the 1 st Battalion , Royal New Brunswick Regiment (Carleton and York) op e ra ted from three diffe rent armouries , one in Edmundston, NB, one in Grand Falls , NB , and one in Fredericton, where the unit headquarters is located. Sgt TARDIF was pri marily employ ed at the Edmundston and Grand Falls armoury . 3. A s q uartermaster s ergeant , Sgt TARDIF had several respons i bilit ies.

Specifically , he was responsi ble for : a. maint ain ing the invent ory and materiel distribution record s ; b. maintain ing the physical security and the good condition of the materi a l in his custody ; c. support ing the chai n of command in the de termination of materi a l requirements ; d. proc uring the mate ri a l required for condu cting the activities of the unit; e. confirm ing the re ce i pt and the good condition of materi a l purchased ; f. transport ing the mate ri a l under his responsibility to the other armouries of the unit or the training areas so as to satisf y the operational and training requirements ; and g. supervis ing the quart ermaster staff .

THE INVESTIGATION 3. The m ilitary p olice began its investigation in this case on 21 October 2011 , a fter being contact ed by a Royal Canadian Mounted Police ( RCMP) officer . The RCMP was then investigating a significant fraud following information re ceived from the Petro- Canada company. This fraud i nvolved primarily one Guy TARDIF ( no relation to Sgt TARDI F). It was during this investigation that the RCMP became aware of Sgt Tardif ’s involvement . 4. On 17 November 2011, the RCMP inform ed the military police that they inten ded to concentr ate on the actions of Guy TARDIF.

The RCMP then confirm ed it they did not inten d to investigate the actions of Sgt TARDIF for the purpose of laying charges , leaving the field open to the m ilitary p olice to investigate . 5. The investigation was complex and actively conducted over several month s. Hundreds of records and receipts were reviewed and compar ed so as to understand the mechanisms of the fraud. As well , video surveillance recordings of over 100 transactions were view ed in making the findings that led to the laying of charges .

6. In the beginning, the information received from the RCMP related mainly to the fraudule nt transactions of Guy TARDIF. The m ilitary p olice investigation was expanded to investigate , in addition to fuel transactions, all transactions of fuel and materi a l acquisition i nvolving Sgt TARDIF. This helped reveal numerous thefts of CAF materiel by Sgt TARDIF. 7. The original charges were brought on 30 April 2013 , through the Record of Disciplinary Proceeding.

The C ommand ing Officer of 1 RNB R refer r ed the charges to the referral authority on 4 June 2013 , who , in turn, referred the file to the Director of Military Prosecutions on 12 June 2013. “ PETRO-PASS ” TRANSACTIONS 9. As part of his duties , Sgt TARDIF had acces s to a certain nu mb e r of Automotive Res ources International (ARI) cards , which were plac ed under his responsibility . The ARI cards allow the user of a CAF vehicle to pay for fuel and lubri cant required for appro ved operations . 10.

Between 20 October 2008 and 28 July 2011, Sgt TARDIF went to the “ Petro-Pass ” truck stop located at 315 Ouellette Street , Grand Falls , on more than 340 occasions and , dur ing some period s, several times per week. This “ Petro-Pass ” is an es tablis h ment that is part of a syste m of truck stops in Canada. “ Petro-Pass ” , in general, does n ot provide gas to SuperPass MC card holders. A client can not purchase gas at this location u sing another m ethod of payment , such as an ARI card, unless it is through an authorized “ Petro-Pass ” sales clerk .

This type of intervention by a sales clerk normal ly takes place only in emergencies when an individu al has a critical shortage of fuel . 11. Sgt TARDIF would come to the “ Petro-Pass ” in the m orning. On several occasions , he was dressed in his CAF uniform and arriv ed at the wheel of a CAF vehicle. Sgt TARDIF would meet the owner at the time , Guy TARDIF. Sgt TARDIF would then hand over one o r several ARI cards , from which Guy TARDIF would collect approximately $ 100 per transaction.

In the great majorit y of cas es , Sgt TARDIF would leave the “ Petro-Pass ” without getting fuel or any other good s or service s for the CAF in ex change for the transaction (

s) made . 12. Video surveillance recordings obt ained as part of the investigation demonstrate that , between 20 May 2010 and 5 August 2011, Sgt TARDIF went 107 times to the “ Petro-Pass ” and on 100 occasions , he had not received any fuel or other goods o r service s in ex change for approximately $ 100 collected on the ARI card(

s) u sed . 13. Sgt TARDIF then s u b m itted ban k receipts from these transactions to the unit head quarter s (in Fredericton) as fuel cost for the military vehicle fleet , knowing that he had, in reality, received neither fuel, nor any other good s or service s from “ Petro-Pass ” . 14. At the same time , Guy TARDIF held an account at NAPA Auto Parts located in Grand Falls , NB. In ex change for withdrawals from the ARI cards , Guy TARDIF allowed Sgt TARDIF to make purchases for his personal benefit in tools , parts and other goods at NAPA A uto Parts.

Sgt TARDIF only had to indi cate to the sales clerk at NAPA Auto Parts to make purchases on the account that Guy TARDIF had with the retailer . 15. The following items were included among those that were obt ained in this manner by Sgt TARDIF for his person a l benefit : a. An air compress or at a val ue of $339 obt ained on 11 January 2008; b. A pneumatic nail gun and nine boxes of nails at a val u e of $440.70 obtained on 24 September 2009 ; c. A pneumatic nail gun 3 1/4 ” , 2 pneumati c hoses , 4 female plugs and two male plugs for a total value of $ 700.83 obt ained on 10 November 2010 ;

d. A p neumatic impact wrench for a val u e of $ 158.20 obt ained on 14 April 2009 ; and e. A barrel fan for a val u e of $ 169.99 obt ained on 16 June 2011 . 10. This scheme lasted several years. Between 20 October 2008 and 30 July 2010, the total val u e of transactions per ARI card made by Sgt Ta r dif on the “ Petro-Pass ” amounted to $ 19 , 700 .

For this entire amount , Sgt TARDIF s u b mi tted the re ceipts and other supporting documents required for the pa y ment by the CAF of the a mo u nts deducted from the ARI cards , while knowing that the CAF had re ceived neither fuel, nor any other goods or services in ex change. 11. Between 4 August 2010 and 28 July 2011, the total val u e of the transactions by ARI card made by Sgt TARDIF on “ Petro- Pass ” amounts to $12,800.

For this entire a mo u nt, Sgt TARDIF s u b mi tted the receipts and other supporting documents required for pay ment by the CAF for the a mo u nts deducted from the ARI cards , while knowing that the CAF had re ceived neither fuel, nor any other goods or services in ex change. 12. The CAF pa id these a mo u nts of $19,700 and $ 12, 800 and , to date , have received neither fuel, nor any other goods or services in exchange . THEFT OF GOODS BELONGING TO THE CAF 13. Between 1 January 2008 and 2 December 2011, Sgt TARDIF was responsi ble for the quartermaster of the 1 RNBR .

As part of these duties , he had a MasterCard acquisition card, which allowed him to make purchases of goods for the unit . Sgt TARDIF was responsible for the invent ory , custody and distribution of the unit’s mate ri a l stored at o r associ ated with the quartermaster of compa ny “ A ” . This mate ri a l inclu ded goods purchased with the MasterCard that Sgt TARDIF held . 14. During the investigation that led to this proceeding , several items that were purchased with the MasterCard of Sgt TARDIF o r that appeared on the unit’s invent ory were identifi ed as missing . 15.

On 18 October 2012, the m ilitary p olice ar rived at Sgt TARDIF ’s residence , a t 140 3 rd Range , Drummond, NB, so as to exe cute a search warrant obt ained earlier the same day from a j u d ge of the Grand Falls Provincial Court . 16. The 92 items list ed at Appendix A, prop e r ty of the CAF , were s eized in the search . At that time , Sgt TARDIF stated [ translation ] “ you have to pay for what you do ” . Sgt TARDIF stole each of these items to which he had no right. These goods were part of the mate ri a l plac ed under his responsibility . 17.

The total value of the items s eized is assessed at more than $16,000 , as indi cated in A ppendix A. These items are still stored at the Grand Falls Armoury . Appendix A 1 . 1 x Reservoir [sic] de propane de 100lb / l00lb Propane Tank $169.50 2 . 1 x Corde flexible 250 pi / Spool Carol Black Flexible Cord 250' $280.24 3 . 1 x Rouleau de cil.blage [sic] electrique [sic] (6145-00- 548-113) / Spool Electrical Cord (6145-00-548-113) $660.00 4 . 1 x Lumieres [sic] de travail ultra pro / Ultra Pro Quad Work light with Heavy Duty Reel & Mount Bracket $158.14

5 . 1 x Palan electrique [sic] Power First / Power Fist Electric Cable Hoist $333.30 6 . 1 x Coffret derangement Black & Decker / Black & Decker Professional Organizer $33.84 7 . 1 x Barrack Box (8460-21-891-3561) / Barrack Box (8460-21-891-3561) $84.09 8 . 1 x Treuil / Winch Puller $84.74 9 . 1 x Armoire it [sic] portes double de 6 pi (7512-21- 870-5911) / 6’Cream Double Door Cabinet (7512-21- 870-5911) $206.88 10 . 10 x Impermeabilisant [sic] Pel Silicone it [sic] tissu (8030-21-112-7271) / Cans Pel Silicone Textile Water Repellent (8030-21-112-7271) $19.40 11 . 6 x Impermeabilisant [sic] J2 (8030-21-112-7271) / Cans J2 Water Repellent (8030-21-112-7271) $11.64 12 . 3 x Cire noire it [sic] bottes Prospector (7930-21-920- 9465) / Cans Prospector Black Boot Paste (7930-21- 920-9465) $5.85 13 . 2 x Impermeabilisant [sic] it [sic] tissu Pel Silicone (8030-21-112-7271) / Pel Silicone Textile Water Repellent (8030-21-112-7271) $3.88 14 . 12 x Cire noir pour bottes (6850-21-874-4527) / Black Combat Boot Coating (6850-21-874-4527) $42.36 15 . 1 x Boite [sic] de broches Arrow / Box Arrow Staples $5.59 16 . 2 x Epinglettes [sic] de rang (sergent) / DND Sergeant Hooks with Backs $2.00 17 . 1 x Lacets de chausures [sic] noir (8335-21-857-9585) / Black Shoe Laces (8335-21-857-9585) $0.33 18 . 1 x D-Ice-Lub 35 ml/35ml D-Ice-Lub $2.25 19 . 1 x Ampoule / Light Bulb & Holder $0.36 20 . 2 x Ensemble de (2) poignees [sic] de portes Weiser / Sets

(2) Weiser Door Handles $33.90 21 . 2 x Ensemble de (2) poignees [sic] de portes Schlage B53C332D / Sets

(2) Schlage B53C332D Door Handles $153.88 22 . 3 x Contenants it [sic] munitions vert du l'v1ND (8140-00-960-1699) / DND Green Ammo Boxes (8140-00-960-1699) $13.50 23 . 6 x Ruban it [sic] mines (8315-21-897-6877) / White Mine Tape Rolls (8315-21-897-6877) $18.00 24 . 3 x Ruban blanc double / Double White Tape Rolls $40.65 25 . 2 x Rouleau de ruban-cache / Masking Tape Rolls $6.76 26 . 12 x Ruban adhesif [sic] entoile [sic] rouge / Red Tuct Tape Rolls $162.58 27 . 4 x Ruban adhesif [sic] entoile [sic] blanc / White Duct Tape Rolls $45.15 28 . 2 x Ruban adhesif [sic] entoile [sic] bleu / Blue Duct Tape Rolls $22.58 29 . 2 x Ruban adhesif [sic] entoile [sic] rouge / Red Duct Tape Rolls $22.58 30 . 3 x Ruban adhesif [sic] entoile [sic] jaune / Yellow Duct Tape Rolls $33.87 31 . 4 x Ruban adhesif [sic] entoile [sic] gris / Gray Duct Tape Rolls $45.16 32 . 2 x Rouleaux de ruban-cache 3M 2020 /3M 2020 Masking Tape Rolls $20.45 33 . 1 x Ruban adhesif [sic] en toile vert / Green Duct Tape Roll $11.29 34 . 1 x Ruban vert (7510-21-AAC-8517) / Green Gun Tape Roll (7510-21-AAC-8517) $2.30

35 . 1 x Ruban bleu avec etuit [sic] de plastique / Blue Tape with Plastic Case $6.20 36 . 1 x Ruban orange / Orange Tape $6.20 37 . 1 x Ruban adhesif [sic] entoile [sic] argent / Silver Duct Work Tape $31.02 38 . 3 x Rouleau de ruban argente [sic] / Wrapped Silver Tape Rolls $20.31 39 . 1 x Rouleau de corde verte ( 4020-00-246-0688) / Spool Green Heavy Duty Cord ( 4020-00-246-0688) $57.63 40 . 1 x Rouleau de velcro noir (8315-01-558-6953) / Spool Black Velcro (8315-01-558-6953) $18.00 41 . 1 x Rouleau de ruban velcro vert (8305-20-AOC-5032) / Spool of Green His Velcro (8305-20-AOC-5032) $66.25 42 . 1 x Rouleau de uban [sic] velcro vert / Spool of Green Her Velcro $0.00 43 . 1 x Batterie [sic] NAPA (SN N 727544) / NAPA Battery (SN N 727544) $139.59 44 . 1 x Meuleuse Walter (SN 015200) / Walter Grinders (SN 015200) $76.33 45 . 1 x Meuleuse Walter (SN 034149) / Walter Grinder (SN 034149) $76.33 46 . 1 x Perceuse 12 V Milwaukee sans fil (SN ClOBD11134885) / 12V Milwaukee Cordless Drill Kit (SN ClOBD11134885) $202.27 47 . 1 x Tarauds et filieres [sic] Mastercraft 76 pieces / 76 Piece Mastercraft Tap and Die Set $73.44 48. 1 x Perceuse a percussion Makita HP2032 Ml8 avec etui / Makita HP2032 Ml8 Hammer Drill with Case $416.97 49. 1 x Ensemble de scies-cloches bimetalliques Mastercraft / Mastercraft Hole Saw Kit $244.87 50. 1 x Tarauds et filieres [sic] Mastercraft de 146 pieces / 146 Piece Mastercraft Drill Bit Set $112.99 51. 1 x Perceuse 18 V Makita sans fil / 18V Makita Cordless Drill Kit $142.37 52. 1 x Table pliante de 5 pi / 5' Folding Wood Table $209.00 53. 1 x Table pliante de 5 pi / 5' Folding Wood Table $100.00 54. 3 x Table pliante de 3 pi / 3' Folding Wood Table $150.00 55. 1 x Rampe pliante de securite [sic] en metal de 6 pi / 6' Folding Metal Safety Ramp $240.31 56. 1 x Echelle [sic] pliante de 6 pi / 6' Folding Ladder $50.84 57. 1 x Echelle [sic] Vulcan (ES-2 1 Tll-Gl) / 1 x Vulcan Ladder (ES-21Tll-Gl) $269.49 58. 1 x Echelle [sic] portable CSA / CSA Portable Ladder $269.49 59. 1 x Cablage [sic] GT de 60 pi avec embofrts / 60' Cable with Male/Female Plugs Marked GT $484.77 60. 1 x Pompe a main / Hand Pump $361.43 61. 1 x Combinaison verte double [sic] (8415-21-913- 6650) / Olive Drab Winter Coveralls (8415-21-913- 6650) $194.00 62. 2 x Manteau d'hiver type parka (8415-21-870-5578) / Olive Drab Winter Parkas (8415-21-870-5578) $132.31 63. 1 x Pantalon CADPAT (8415-21-921-7032) / CADPAT ICE Pants (8415-21-921-7032) $156.32 64. 1 x Manteau CA D PAT (8415-21-921-6852) / CADPAT ICE Jacket (8415-21-921-6852) $289.42

65. 2 x Couvertures de climat humide (8405-00-889-3683) / Wet Weather Poncho Liner-Ranger Blanket (8405-00- 889-3683) $56.80 66. 2 x Manteaux (8405-21-905-7206) / Garrison Jackets (8405-21-905-7206) $163.02 67. 1 x Pelle avec poignee [sic] rouge (5120-21-872-1790) / Shovel Red Handle (5120-21-872-1790) $9.97 68. 1 x Pelle avec poignee [sic] noire (5120-21-872-1790) / Shovel Black Handle (5120-21-872-1790) $9.97 69. 1 x Brosse it [sic] neige / Snow Brushes $14.11 70. 1 x Contenant de naphta vert (7240-21-874-4113) / Green Naphtha Can (7240-21-874-4113) $4.68 71. 1 x Jerry Can de 20 L noir it [sic] eau (7240-21-852- 5150) / 20L Black Water Can with Fuel (7240-21-852- 5150) $13.25 72. 3 x Jerry Can de 20 L verte (7240-20-A02-7569) / 20L Green Gas Jerry Cans (7240-20-A02-7569) $71.25 73. 2 X Contenants arations [sic] chaude vert (7330-21- 913-1135) / Green Hay Boxes (7330-21-913-1135) $369.50 74. 4 x Extincteurs Silver Pyrene [sic] HW 16 P-2 (4210- 21-583-0335) / Silver Pyrene HW 16 P-2 Fire Extinguishers (4210-21-583-0335) $284.28 75. 2 x Extincteurs it [sic] agent chimique ANSUL LT-I- K-20E / ANSUL LT-I-K-20E Chemical Fire Extinguisher $518.88 76. 2 x Chaines [sic] pour pneus KWB Ketten / Sets of Tire Chains KWB Ketten $220.30 77. 1 x Chaines [sic] pour pneus / Set of Tire Chains with Springs $220.30 78. 1 x Pompe it [sic] eau Honda WB20X (GCAAT- 1917620) / Honda WB20X Water Pump (GCAAT- 1917620) $723.20 79. 1 x Soudeuse Millermatic 211 / Millermatic 211 Welder $1163.90 80. 1 x Chariot pour soudeuse (MH39101) / Welding Cart (MH39101) $127.45 81. 1 x Reservoir [sic] ACETOX de 22.9 lb / ACET O X 22.9lb Tank $312.89 82. 1 x Soufleuse [sic] Husqvarna 1830SB (SN 090810H001318) / Husqvarna 1830SB Snow Blower (SN 090810H001318) $1399.99 83. 1 x Scie d'etabli [sic] Makita (SN 30564A) / Makita Table Saw (SN 30564A) $805.69 84. 1 x Brouette Truper / Truper Wheelbarrow $120.67 85. 13 x Pieu vert en metal [sic] (5660-21-114-6081) / Green Metal Pickets (5660-21-114-6081) $127.66 86. 20 x Boites [sic] bleues derangement [sic] en plastic [sic] (7125-21-902-4988) / Blue Stackable Plastic Supply Boxes (7125-21-902-4988) $81.40 87. 16 x Boites [sic] vertes derangement [sic] en plastic [sic] / Green Stackable Plastic Supply Boxes $65.12 88. 1 x Jerry Can verte (7240-21-852-5150) / Green Jerry Can (7240-21-852-5150) $13.25 89. 1 x Brouette Black Yard Works / Black Yard Works Wheelbarrow $120.67 90. 5 x Bache [sic] verte (8340-21-107-4875) / Green Material Tarps (8340-21-107-4875) $1345.00 91. 2 x Rouleaux de papier mastique [sic] / Rolls Map Tac $296.00 92. 700 x munitions de caliber [sic] 22 / Rounds .22 caliber Ammunition $21.00

TOTAL: $16,011.39 [3] Therefore, in imposing an appropriate sentence on an accused for the wrongful acts that he or she has committed in relation to offences of which he or she is guilty, certain objectives must be aimed for in light of the principles applicable to sentencing, which vary slightly from one case to the next. The fundamental purpose of sentencing in a court martial is to maintain military discipline and build respect for the law by imposing fair punishments having one or more of the following objectives: (

a) to denounce unlawful conduct; (

b) to deter the offender and other persons from committing offences; (

c) to separate the offender from society, where necessary; (

d) to assist in rehabilitating offenders to return to their environment in the Canadian Forces or civilian life; and (

e) to promote a sense of responsibility in military members who are offenders. [4] The sentence must also take into consideration the following principles: it must be proportionate to the gravity of the offence, the previous character of the offender and his or her degree of responsibility. The sentence should also take into consideration the principle of consistency in sentencing, that is, a sentence should be similar to sentences imposed on similar offenders for similar offences committed in similar circumstances.

Before considering depriving an offender of liberty, the Court has a duty to consider whether less restrictive sanctions may be appropriate in the circumstances. Last, all sentences should be increased or reduced to account for any relevant aggravating or mitigating circumstances relating to the offence or the offender and to account for any indirect consequence of the verdict or the sentence on the offender.

The sentence will therefore be the result of a balancing exercise that yields the minimum sentence that the Court considers to be adequate to meet that which will consist of the sanction or a combination of sanctions that the court martial considers to be the minimum while still contributing to the maintenance of military discipline and respect for the law. [5] In matters of fraud and theft, when the person is responsible for stolen goods or uses his or her duties to commit the fraud, the sentence must emphasize the objectives of denouncing unlawful conduct and general deterrence.

Considering the size of the amounts involved in this matter, nearly $50,000, the Court considers that the sentence must also deter the offender himself from reoffending in the future, even if his employment with the Canadian Armed Forces ceased to exist. The offender’s family and financial situation weighs in favour of a sentence that will not only facilitate the offender’s reintegration in the community, but also fulfilling his family-related responsibilities as quickly as possible. Counsel provided to the Court the relevant case law in the matter to document their joint submission, in particular R. v.

Poirier, 2007 CM 1023 and R. v. St-Jean, 2000 CMAC 2. The more recent decisions merely apply the reasoning from the above-noted cases. [6] In this matter, the Court considers that the following constitute aggravating factors: (

a) the objective seriousness of the offences committed by the offender, i.e. imprisonment for a maximum period of 14 years. These are very serious offences; (

b) Sergeant Tardif was directly responsible through his employment and his rank for the stolen objects and the fraud he committed because he had privileged access to the tool used to commit the said fraud; and (

c) finally, the offender used the role he had been given to betray the trust of his employer and the Canadian taxpayers through a sophisticated scheme that he deliberately used over a period of many years to defraud and steal large amounts without the knowledge of those who trusted him. [7] The following mitigating factors are worth mentioning:

(

a) were it not for his admission of guilt, the resources required to complete this proceeding would have required several weeks of hearings, a significant number of witnesses and complex evidence. The accused’s waiver of a long and costly trial shows that he accepts full responsibility for his actions and the Court is satisfied that this admission of guilt is also the expression of the offender’s sincere remorse; (

b) lack of a criminal or disciplinary record; (

c) the offender’s conduct since the commission of the offences. He holds a stable job with a local construction company as a carpenter. His employer has high praise for his skills and dedication. First starting part time in 1980, the offender has held permanent employment for 2 years. His employer is familiar with the circumstances of this matter and is supportive and intends to continue his employment with his company; and

d) finally, the accused’s family and financial situation. Sergeant (retired) Tardif is married and his wife has a degenerative disease that requires special attention. Mr. Tardif acts as his wife’s caregiver and he is her only moral, physical and financial support. The offender holds a stable job, but his revenue is modest.

He is paying off a mortgage and a line of credit the monthly payments of which could be somewhat delayed because of the sentence suggested and the offender will have to make some arrangements with his creditors. [8] The sentence must express the following objectives: general deterrence; denunciation; specific deterrence; and rehabilitation. The joint submission from counsel achieves these objectives as noted. FOR THESE REASONS, THE COURT [9] FINDS the accused guilty of the first and third charges, i.e. offences of fraud under

section 130 of the National Defence Act , contrary to

section 380 of the Criminal Code and the court finds the accused guilty of the sixth charge, i.e. an offence of theft contrary to

section 114 of the National Defence Act AND [10] SENTENCES the offender, Sergeant (retired) Tardif, to imprisonment for a period of 90 days. Counsel: Major D. Martin, Lieutenant-Commander D.T. Reeves, Canadian Military Prosecution Service, Counsel for Her Majesty the Queen Lieutenant-Commander P.D. Desbiens, Defence Counsel Services, Counsel for Sergeant (retired) G. Tardif