Business use of home - Repairs/maintenance

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“No one is going to jail”
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Easy to find examples…
In a simple browse, I found more examples of jail being imposed that I had expected

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“TORONTO, Feb. 7, 2020 /CNW Telbec/ – The Canada Revenue Agency (CRA) announced that George Nkoke Nnane (Nnane) of Richmond Hill, Ontario was sentenced on February 6, 2020 in the Superior Court of Justice in Toronto to three years in jail on one count of fraud under the Criminal Code of Canada, and to 12 months in jail on a second count of fraud under the Criminal Code of Canada, to be served concurrently. Nnane was found guilty by a jury of these charges on October 29, 2019.”
“A CRA investigation revealed that Nnane, the Chief Executive Officer of a tax preparation business, Golden Capital Management Inc. (GCMI), prepared individual tax returns for GCMI’s clients with false charitable donations credits, as well as fictitious business and rental losses.”