The Respondent, Mr. Vallières, was convicted by a jury of offences relating to fraud, trafficking and theft of maple syrup. In sentencing, the Superior Court found it had no choice but to impose a compensatory fine because the stolen property could not be recovered. It also found the amount of the fine had to be equal to the value of the property the accused had had in his possession or under his control, which in this case led it to order the payment of a fine of $9,393,498. The C.A. unanimously allowed the appeal on this point. In its view, the amount of the compensatory fine set by the Superior Court seemed exorbitant and should be $1,000,000 instead (minus the amount of the restitution order, for a total of $171,397).