http://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/71853/index.do 
Canada (National Revenue) v. Ryder (May 29, 2014 – 2014 FC 519) was a sentencing decision in a proceeding for contempt of a compliance order dated August 13, 2012. Mr. Ryder filed an appeal of that decision which he subsequently did not pursue. He had mistakenly thought that filing the appeal would operate to stay the compliance order. The taxpayer was found guilty of contempt on September 6, 2013. On the sentencing hearing the Crown asked for a fine of $2,500, costs of $2,500 and 30 days imprisonment in default. The court did not fully accept the Crown’s position and took more of a middle road approach:
[8] Applying these principles to the present case, I would first note that this offence is a first contempt office for the respondent. The respondent appealed the compliance order, and he thought that made it unnecessary to comply with it. The respondent submitted that the applicant had no authority to order him to produce documents or information, consequently, he did not produce the documents. He was wrong, but I do not think the subjective gravity of the offence is very high. Still, the applicant submitted that the sentence should be harsher because the respondent unnecessarily delayed the proceedings by filing an appeal that he did not actively pursue. However, I do not take this as a negative factor as the respondent had the right to appeal.
The court imposed a fine of $1,250 and a costs award of $1,100, each payable within 90 days and with a term of 5 days imprisonment in default of each, to run consecutively. The court was however open to the possibility of extending the time for payment:
[11] The respondent may make a motion to extend the time for payment of the fine and costs to any Judge of this Court.
In addition Mr. Ryder was ordered to comply with the original order with 60 days:
[12] As well, I will again order the respondent to provide to the CRA the information and documents demanded in Justice Martineau’s order dated August 13, 2012. If he does not do so within 60 days of the date he receives this order, then he shall be imprisoned for five days. This period too shall be consecutive to any other sentences the respondent serves under this order.