The Chatham-Kent man accused of defrauding the Canada Revenue Agency will find out his fate in the new year.
Michael Hulme, 39, formerly of Bothwell, is accused of claiming child tax benefits in 2014 and 2015 for 43 bogus children. Justice Lucy Glenn will make her decision on March 2, 2020 after both sides of the tax fraud trial made their closing remarks on Friday.
Crown lawyer Paul Bailey said the government records showed it's clear it was Mister Hulme who claimed the online benefits.
"The money went into his account," said Bailey.
Bailey went on to say that it's ridiculous that 26 children were born in the same year, adding "there's no doubt those children didn't exist."
Pointing to bank records and e-transfers made by Hulme as indisputable proof Hulme is guilty, Bailey said there's no reason for reasonable doubt. He added the money trail is important and added the $82,600 in illegitimate benefits went to Hulme.
Bailey accused Hulme of willful blindness.
"Hulme should have asked himself, 'why is all of this money going into my account'," he said.
He told the court that no one else, other than Hulme's ex-wife, had access to his security code letter from the CRA and could participate in the fraud. The court heard from the Crown that Hulme's ex-wife received some money to buy pre-paid Visa cards to return to the accused but she wasn't the principal in this crime.
Defence lawyer, Ken Marley, told the court "the Crown has failed to make its case." Marley added the Crown proved the benefits were deposited into Hulme's bank account but didn't prove he had anything to do with it. He said there's a possibility that someone other than Hulme could have committed the fraud. Marley claimed Hulme's ex-wife set it up to frame him and avoid prosecution herself. Marley argued the ex-wife had experience with setting up CRA online accounts because she previously set up accounts to get benefits for their two children.
"Hulme was enriched but didn't perpetrate the crime," said Marley.
Marley said it's too easy to set up a CRA online account and rip-off the government because anyone with access to his personal information, such as date of birth, Social Insurance Number, and a copy of his income tax return could have done it.
"They make it so simple for you to make a claim," he added.
Marley hopes some good comes out of this case and the CRA has made or will make some changes to prevent future fraud.
The trial began in August.