REGINA, Sask. — A woman who stole nearly $1 million through an identity theft and fraud scheme has lost her appeal to Saskatchewan’s highest court over a $538,264 fine imposed in lieu of forfeiture.
Natasha Audrey Dixon, 39, challenged the $538,264 fine at the Saskatchewan Court of Appeal. The fine was imposed instead of forfeiting the unrecovered proceeds of her crimes.
“The approach advocated by Ms. Dixon in this appeal would effectively recognize that there are circumstances in which crime does pay," said Chief Justice Robert Leurer in his Aug. 28 written decision. "In neutral terms, it would reward offenders who obtain proceeds of crime by allowing them to spend or retain those proceeds for their own material benefit."
The three-judge panel agreed the appeal must be dismissed but was split on whether Gladue principles can be considered when deciding whether to impose a fine in lieu of forfeiture. Chief Justice Leurer and Justice Neal Caldwell ruled Gladue factors don't directly apply. Justice Naheed Bardai argued Gladue factors should be considered but found that the sentencing judge had already accounted for them, reducing her prison sentence from the Crown's requested 4.5 years to three years.
Dixon pleaded guilty to 16 charges of identity theft, fraud, use of forged documents, and impersonation. Between July 2022 and October 2023, she posed as bank clients across Western Canada, withdrawing $907,992. Only $369,727 was recovered.
She used a phishing scam, forged drivers’ licenses, and deceit to steal the identities of her victims and withdraw funds from their bank accounts. The stolen identities were also used by Dixon to travel, including by air. Multiple cryptocurrency accounts were opened under forged identities, controlled by Dixon, allowing the stolen money to be dispersed quickly and making the funds virtually untraceable.
She was sentenced to three years in prison, a restitution order, and a fine equal to the unrecovered amount — with three years consecutive default imprisonment if she doesn’t pay within 10 years after her release.
Dixon only appealed the fine, claiming the judge misinterpreted the law and failed to properly consider Gladue factors because she is a member of the Sioux Valley Dakota Nation. Court heard she is a member through her biological father, whom she didn’t meet until she was 18. She grew up in a “loving household” and is approximately halfway through a degree in music education. She wasn’t active in her Indigenous community prior to her arrest but has since connected with her cultural heritage by participating in sweats and smudging ceremonies.
In her pre-sentence report, Dixon said she was a “mule” and claimed she didn’t profit from the scheme. She reported receiving a “cut” of between $5,000 and $10,000. The sentencing judge rejected that characterization, saying that aside from $359,000 transferred to an account controlled by Ahmad Abu Safeyah, most of which was recovered, she provided limited cooperation to authorities.
The sentencing judge described Dixon as “adept” at her crimes and said she “managed to evade detection.” He found she had set up a complex array of accounts using false information to convert the stolen money into cryptocurrency.
“You quickly became adept at your crimes and managed to evade detection and repeated your crimes until you happened to be caught in a routine traffic stop,” said the judge. “You managed to successfully hide most of the stolen money from the bank’s recovery efforts. This takes a good deal of sophistication.”
The Court of Appeal said the amount of a fine in lieu of forfeiture can’t be reduced. The Criminal Code requires the fine to match the value of the unrecovered proceeds, and courts don’t have any discretion to lower it. The court said Parliament has already set the amount, and sentencing principles — including Gladue factors — don’t change that.
