Regina vs. Harold Scheel

Manufacturing
Management Fraud

Deposits yes; skids no

In a jury trial in November 1976, Judge Couture ruled in favor of the admissibility of accounting schedules, “having heard,” as he stated, “the testimony of Mr. Lindquist.”

The ruling was appealed and in May 1978 the Supreme Court of Ontario, Court of Appeal set the precedent as to the admissibility of accounting schedules stating that the “learned trial judge did not err.”

Their ruling included reference to the two unreported judgments noted earlier, Parks and Waddilove & Steele.  This case also made me appreciate that there is no simple fraud case when matters of principle arise.  This case also gave me further experience with a “voir dire.”  I appreciated the practice round with Crown Counsel (the late Honourable Justice) Archie Campbell before the second presentation to the jury.


pdf Read Case in Teaching Format