Kevin Wayne Tanner pleaded guilty to eight charges in Lunenburg provincial court January 12.

 He admitted he smuggled controlled substances into the country, evaded paying duties on imported controlled substances, produced an anabolic steroid, trafficked in anabolic steroids, possessed anabolic steroids for the purpose of trafficking, and sold knock-offs of Viagra, Cialis and Nolva contrary to the Food and Drugs Act.

 Mr. Tanner, 40, also pleaded guilty to two charges stemming from a proceeds of crime investigation which followed his January 2007 arrest in the steroids case.

 The first charge was possession of proceeds of crime, including a portion of his Elm Street home, a 2005 Pontiac Pursuit, a $16,576.41 investment account, and various amounts of cash totalling $35,485 (Canadian) and $9,210 (U.S.).

 The second charge was money laundering, or hiding the profits of his operation.

 Crown and defence lawyers providedJudge Anne Crawford with an agreed statement of facts outlining how Mr. Tannercarried out his crimes.

 According to that 20-page document, Mr. Tanner purchased steroids from China over the internet using several names, including his own, his now ex-girlfriend's and two fake business identities. The Canadian Border Services Agency (CBSA) intercepted five of those packages between April and December 2005.

 The shipments were brought in by various couriers and delivered to postal boxes, his home and his workplace.

 On January 22, 2007, he received one shipment from China at his place of employment - a Bridgewater building supplies store - and was immediately arrested.

 Authorities then searched his home, finding 260 vials of liquid steroids, 24 pill bottles of steroid capsules and 31 bottles of anti-estrogen drugs, along with nearly three litres and more than four kilograms of anabolic steroids and nearly 800 grams of anti-estrogens. They also seized laboratory equipment, more than 10,000 empty gel capsules, sheets of the Illusion Laboratories labels he was using to sell his products, price lists and steroid recipes.

 Mr. Tanner made a statement to investigators, admitting he was producing about 15 different steroids and making between 150 and 200 sales a year over the internet. In a second statement a few weeks later, he confessed that he had also been producing steroids for a distributor in Ontario.

 Investigators found one e-mail written in December 2006 to a supplier in China where Mr. Tanner indicated he was buying between one and two kilograms of powder every three to four weeks.

 They also tracked 43 money transfers totalling more than $56,000 which he sent to China and 242 Western Union transactions totalling more than $97,000 which he received from customers using several aliases. One of those names was the somewhat cheeky Scott Free.

 He circulated price lists for his products on internet message boards and a bodybuilding classified webpage.

 Although Crown and defence have agreed on the basic facts, a couple of issues are still in dispute. They are at odds over the amount of cash Mr. Tanner's operation made over the three-year period, as well as how much of that money he used to pay off his mortgage.

 The Crown is attempting to seize the home as proceeds of his crimes.

 Federal prosecutor Josh Bryson called three witnesses last week hoping to convince Judge Anne Crawford about the value and extent of Mr. Tanner's operation.

 One of those witnesses, an anabolic steroids expert with the U.S. Food and Drug Administration, testified that Mr. Tanner's underground lab was on his radar in New Orleans at one point. Special Agent Alex Davis said Illusion Laboratories sold to customers in at least 31 states, but he decided not to target it after learning that the U.S. Drug Enforcement Agency was already looking at it.

 The special agent estimated the street value of the steroids and counteracting drugs seized from Mr. Tanner's home at nearly $307,000.

 He classified the operation as a 10 on a scale of one to 10, saying he based that ranking on Mr. Tanner's methods of operation and the quantities of raw materials and product seized.

 "I would classify Illusion Laboratories as a very high-level illegal steroids distribution operation," Special Agent Davis said.

 A second steroids expert, an RCMP corporal out of Vancouver, estimated the value of the material seized in January 2007 was between $260,000 and $320,000.

 Cpl. Rob Worsley, who was a licenced pharmacist before he joined the RCMP, said there's no doubt the steroids and counteracting drugs were intended for illegal sale to those wishing to enhance athletic performance and appearance. In some instances, the amounts seized were sufficient to last more than 200 or 250 years if used therapeutically.

 "Every steroid user or abuser will want particular steroids," Cpl. Worsley said. "By having so many different types, it's apparent that this was trying to accommodate many different steroid users."

 Both men also testified about the dangers associated with underground labs, everything from possible heavy metals in raw products shipped from China, to potential bacteria contamination during processing, to the chances that end buyers might be teens who could be seriously harmed by steroid use.

 A forensic accountant testified that Mr. Tanner was spending a lot more money than he was making at his day job.

 During the three years he wasbuying, making and selling anabolic steroids, the most Mr. Tanner ever made at the building supplier was just under $30,000 a year.

 Yet Laurie Shea from Public Works and Government Services Canada established that Mr. Tanner spent about $417,000, buying a home, a Sea-Doo, a car, an investment fund, and $13,000 in furniture and building supplies for his house.

 Even allowing for $75,000 he inherited and $58,500 his parents gave him towards his home, he ended up with more than $200,000 in unexplained income.

 Defence lawyer Alan Ferrier said Wednesday his client will take the stand.

 Mr. Ferrier said he has no doubt Mr. Tanner will serve time for his crimes, but he's trying to save his house.

 The case is scheduled to continue January 30.