Mr. Kazman and Mr. Levy are also each charged with five counts of fraud over $5,000 of
the banks; BNS, TD, BOM, RBC, and CIBC, and Industry Canada, contrary to s. 380(1)(a) of
the Criminal Code (counts 1-5).
The defendant Ali Vaez Tehrani is charged with three counts of fraud over $5,000 of the
BNS, RBC, and CIBC (counts 1, 4 and 5). His brother, the defendant Madjid Vaez Tehrani2
(“Mr. Tehrani”) is charged with two counts of fraud over $5,000 of the BNS and CIBC (counts 1
and 5). The defendant Ekaterina Chapkina is charged with two counts of fraud over $5,000 of the
BNS and CIBC (counts 1 and 4), and the defendant Kamyar Ghatan is charged with one count of
fraud over $5,000 of the BNS (count 1).
This is a complex case, both factually and legally. It took five months for the introduction
of the evidence that featured many thousands of documents submitted on disc, more than 40
witnesses and substantial written closing submissions as well as oral submissions to bring this
Court to the point where the difficult task of determining whether or not the Crown has proven
any of the charges beyond a reasonable doubt could begin.
The theory of the Crown is that the defendants, Mr. Kazman, Mr. Levy and former co-
accused Miriam Cohen, commandeered a criminal organization of three or more persons whose
primary function was to fraudulently obtain SBLs through the CSBFP from all of the major
banks and use most or all of the funds for the benefit of the organization and themselves.
Specifically, the Crown alleges that fraudulent documentation was provided to the banks, which
caused the SBLs to be approved, that the leasehold improvements and purchase of equipment
that the defendants represented to the banks were either not done or purchased and that the SBL
proceeds that were not used for the new businesses were laundered among the defendants.
 The Crown asserts that the success of the criminal organization depended on a keen
familiarity with both the CSBFP and the inner-workings of the banks - something the Crown
asserts Mr. Kazman and Mr. Levy had long-since acquired through their various business
dealings and a partnership that began in the late 1990s. The position of the Crown is that this was
a sophisticated scheme that required planning, co-ordination, organization, operating capital, and
co-operation. To that end, the Crown asserts that Mr. Kazman, Mr. Levy, and Ms. Cohen relied
heavily on co-accused Mr. Tehrani, Mr. A. Tehrani, Ms. Chapkina, Mr. Ghatan, and former co-
accused Mr. Salehi,3 as well as several unindicted co-conspirators who, through various
corporations, all obtained one or more SBLs for the benefit of the organization. Armand Levy,
2 To avoid confusion I will refer to Madjid Vaez Tehrani as Mr. Tehrani and Ali Vaez Tehrani as Mr. A. Tehrani.
I understand that Ms. Cohen resolved her charges before the preliminary inquiry and Mr. Salehi did so before
another judge early on in the trial. Naturally, I have no knowledge of any details concerning their resolutions. The
SBLs that they obtained are, however, still relevant to various counts in the indictment.