Mariani – Supreme Court of Ontario orders a new trial regarding claiming wedding expenses as business expenses
The trial judge convicted the individual accused and the corporation he owned (“MMFL”), of making a false statement and tax evasion in relation to both personal and corporate income tax returns. In particular, MMFL paid and claimed as a business expense a significant portion ($60,000) of the costs of the wedding of the son of the individual accused as a business expense. Before ordering a new trial, Nakatsuru J found that the trial judge had misapprehended the evidence in finding that there was no evidence of business associates of the accused having been invited to or attending the wedding.
Neal Armstrong. Summary of Mariani. v The Queen, 2021 ONSC 4731 under s. 239(1)(a).