In 2016, V was convicted of fraud, trafficking, and theft in respect of maple syrup which has a market value of over $18,000,000. The same passed through the hands of several individuals before it was sold by V. In his own admission, he earned a total amount of $10,000,000 and made a personal profit of nearly $1,000,000. Subsequently, trial judge imposed a fine on V in lieu of an order for forfeiture of property that was proceeds of crime (“fine in lieu”). He ordered V to pay $10,000,000, a fine corresponding to the resale value of the maple syrup. However, the Court of Appeal reduced that amount to the profit made by V, $1,000,000. It held that courts have the discretion to impose a fine that reflects the profit made from a criminal activity. The Crown then appealed to the Supreme Court of Canada, arguing the Court of Appeal should not have reduced the fine. The appeal was granted, and V must be required to pay a fine equal to the value of the property that was in his possession or under his control, that is, $10,000,000. This amount is warranted in light of the scheme for the forfeiture of proceeds of crime, under which a fine must, in principle, be equal to the value of the property of which an offender had possession or control at some point in time.