Stephen Jainarine of Durham Top Quality Collision and Refinishing was fined $98,354 in the Ontario Court of Justice in Whitby on April 28, 2009.

In addition to the fine, he must also pay a $24,588 surcharge to the Victims' Justice Fund. The Ministry of Revenue's Special Investigations Branch charged the corporation and Jainarine after discovering they failed to report and remit retail sales tax of $196,709 collected by the corporation from its customers between April 2002 and December 2006.

In addition to court-imposed fines and surcharges, businesses convicted of tax offences must repay any taxes owing plus civil negligence penalties and interest, if any.

Durham Top Quality Collision and Refinishing is located at 1795 Victoria St. in Whitby.

The Ministry of Revenue operates a voluntary disclosure program. Corporations and individuals may come forward and voluntarily report past violations of provincial tax laws and pay any amounts owing. Prosecution and civil negligence penalties are waived in such cases. To qualify for immunity from prosecution and penalties, a disclosure must be truly voluntary - it cannot be prompted by a request for access to a taxpayer's business records or other ministry enforcement action.