Restitution a significant factor in sentencing for fraud

McLellan, [2012] O.J. No. 5028 (C.A.):

44.  However, I am satisfied that the new evidence regarding his efforts at restitution would have resulted in a reduced sentence had the trial judge been aware of this evidence. An offender's ability and willingness to pay restitution is an important consideration in the sentencing of fraud and related offences