Pubdate: Tue, 07 Jan 2003
Source: Calgary Sun, The (CN AB)
Copyright: 2003 The Calgary Sun
Contact:  http://www.fyicalgary.com/calsun.shtml
Details: http://www.mapinc.org/media/67
Author: Kevin Martin

TAXES TRIP UP DOPE DEALER

The drug trade proved profitable for a city man who made a six-figure 
salary while receiving student loans, a court heard yesterday.

But the law finally caught up with Michael David Boyes when he pleaded 
guilty to four charges -- including tax evasion.

A forensic audit of Boyes' finances showed "Over this time period Mr. Boyes 
received funds from unidentifiable sources of some $756,000," Crown 
prosecutor Karen Molle told Justice Beth Hughes.

Over the same period Boyes received about $140,000 from identifiable 
sources, such as student loans, Molle said.

"The explanation ... for the unidentifiable funds is ongoing drug 
distribution," she said.

Along with the tax charge Boyes, 29, pleaded guilty to possession of 
cocaine for the purpose of trafficking, conspiracy to grow and distribute 
marijuana and possession of drug crime proceeds.

In November 1999, Boyes was stopped at Calgary International Airport

"A bag that he was carrying was seized and a little bit over $105,000 in 
cash was found," Molle said.

Six months later, while under surveillance, Boyes turned over 280 grams of 
cocaine to a dealer for distribution.

The investigation also determined Boyes was involved in purchasing 
marijuana in B.C. and selling it in Alberta and setting up grow operations 
in homes in the Calgary area, said Molle.

The audit of his financial affairs showed Boyes made $693,162 in taxable 
income which he failed to disclose on tax returns from 1995-99, she said. 
During that period he evaded more than $180,000 in taxes.

At the request of defence lawyer Pat Fagan, Boyes remains on bail pending 
his sentencing Feb. 18.
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MAP posted-by: Keith Brilhart