An alleged Canadian fraudster is evading criminal charges by hiding out in Bermuda, The Royal Gazette has learned.

Winnifred Richards -- who dodged a court appearance by quitting Canada just before 22 charges involving an alleged Cnd $900,000 in unpaid income tax were brought -- is living in a luxury Hamilton Parish home with her husband Leslie.

And -- according to Canadian reports -- she cannot be extradited to face the charges in a Nova Scotia provincial court because there is no extradition treaty between Canada and Bermuda.

No one from the Director of Public Prosecutions Chambers was available for comment yesterday.

But legal experts in Bermuda last night insisted that extradition was possible between the two countries.

They added, however, that income tax, which does not exist in Bermuda, may not be covered by the agreement.

But one said: "If they are not Bermudian, the legal basis upon which they are existing in Bermuda is always subject to review by the Minister of Home Affairs and Public Safety.'' Last night the Minister, Paula Cox, could not be contacted to discuss the matter.

A Police spokesman yesterday was unable to confirm if the service had been approached in connection with the case.

There is no telephone listing for the couple and neither could be contacted yesterday.

But it is understood that the Richards have not returned to Canada since they left nearly four years ago.

And both the Nova Scotia Justice Department and Revenue Canada are currently investigating what can be done to bring Mrs. Richards before the Canadian courts.

Assistant director of investigations for Revenue Canada Larry Messenger said: "The charge will still go forward to court if she were to return to Canada.'' The tax evasion charges were laid in July, 1996, when Mr. and Mrs. Richards were the president and vice-president respectively of Winlie Containers Ltd.

in Nova Scotia.

The container firm went bankrupt in October, 1996, leaving liabilities of Cnd $3.7 million -- shortly after the Richards were replaced as heads of the company.

Mrs. Richards is charged with failing to report Cnd $1.2 million in income for the financial years 1989 to 1993 and failing to pay Cnd $380,000 in tax.

She is also charged with causing her husband to make a deceptive statement in his tax return by failing to report income of $1.6 million during the same years and failing to pay $520,000 tax.

Mr. Richards does not face charges in relation to the allegations of fraud.

Mr. Messenger said: "He wasn't charged -- just because they are husband and wife doesn't necessarily give knowledge to the other as far as the courts are concerned.'' TAXES TAX