Theft and Fraud (Sentencing Cases): Difference between revisions

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==Fraud under $5,000==
==Offence Wording==
<div class="mw-collapsible mw-collapsed">


{{SCaseHeaderFraud}}
{{quotation2|
; Punishment for theft
334 Except where otherwise provided by law, every one who commits theft
:(a) if the property stolen is a testamentary instrument or the value of what is stolen is more than $5,000, is guilty of
::(i) an indictable offence and liable to imprisonment for a term of not more than 10 years, or
::(ii) an offence punishable on summary conviction; or
:(b) if the value of what is stolen is not more than $5,000, is guilty
::(i) of an indictable offence and is liable to imprisonment for a term not exceeding two years, or
::(ii) of an offence punishable on summary conviction.


{{SCaseFraud|''R v Song'', <br> [http://canlii.ca/t/gx66j 2017 ABPC 13] (CanLII){{perABPC|MacDonald J}} | AB| PC| 6 months CSO | $5,000 approx | The offender pleaded guilty to fraud under $5,000 in relation to 16 instances of making fraudulent refunds while working at Hudson's Bay department store.}}
R.S., {{LegHistory80s|1985, c. C-46}}, s. 334;
R.S., {{LegHistory80s|1985, c. 27 (1st Supp.)}}, s. 43;
{{LegHistory90s|1994, c. 44}}, s. 20;
{{LegHistory10s|2019, c. 25}}, s. 122.
|{{CCCSec2|334}}
|{{NoteUp|334}}
}}


{{SCaseFraud|''R v Zentner'',<br> [http://canlii.ca/t/fr16n 2012 ABPC 94] (CanLII){{perABPC|Krinke J}} | AB|PC| discharge | $4,999 | offender was a funeral director who was selling cremation containers and caskets but cut corners by using a different product from what was sold}}
{{quotation2|
; Fraud
380 (1) Every one who, by deceit, falsehood or other fraudulent means, whether or not it is a false pretence within the meaning of this Act, defrauds the public or any person, whether ascertained or not, of any property, money or valuable security or any service,
:(a) is guilty of an indictable offence and liable to a term of imprisonment not exceeding fourteen years, where the subject-matter of the offence is a testamentary instrument or the value of the subject-matter of the offence exceeds five thousand dollars; or
:(b) is guilty
::(i) of an indictable offence and is liable to imprisonment for a term not exceeding two years, or
::(ii) of an offence punishable on summary conviction,<br>


{{SCaseFraud|''R v Hynes'',<br> [http://canlii.ca/t/fqjvh 2012 CanLII 11926] (NL PC), [2012] NJ 422 (NLPC){{perNLPC|Gorman J}} |NL|PC | discharge | | fraud x 2, cashed cheques stolen by boyfriend}}
where the value of the subject-matter of the offence does not exceed five thousand dollars.
<br>
; Minimum punishment
(1.1) When a person is prosecuted on indictment and convicted of one or more offences referred to in subsection (1) {{AnnSec3|380(1)A}}, the court that imposes the sentence shall impose a minimum punishment of imprisonment for a term of two years if the total value of the subject-matter of the offences exceeds one million dollars.
<br>
; Affecting public market
(2) Every one who, by deceit, falsehood or other fraudulent means, whether or not it is a false pretence within the meaning of this Act, with intent to defraud, affects the public market price of stocks, shares, merchandise or anything that is offered for sale to the public is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.


{{SCaseFraud|''R v Bent'',<br> [http://canlii.ca/t/1vgv9 2007 NSPC 63] (CanLII){{perNSPC|C Williams J}} |NS|PC| 9 month CSO | | Offender defrauded employer over many months. Breached trust. Had help of a 3rd party. No prior record. Restitution Order. }}
R.S., {{LegHistory80s|1985, c. C-46}}, s. 380;
{{LegHistory80s|R.S., 1985, c. C-46}}, s. 380;
R.S., {{LegHistory80s|1985, c. 27 (1st Supp.)}}, s. 54;
{{LegHistory90s|1994, c. 44}}, s. 25;
{{LegHistory90s|1997, c. 18}}, s. 26;
{{LegHistory00s|2004, c. 3}}, s. 2;
{{LegHistory10s|2011, c. 6}}, s. 2.
{{Annotation}}
|{{CCCSec2|380}}
|{{NoteUp|380|1|1.1|2}}
}}
</div>


{{SCaseFraud|''R v Gordon'',<br> [http://canlii.ca/t/1h4s5 2004 BCCA 294] (CanLII){{perBCCA|Braidwood JA}}|BC|CA | 20 mo | | {{SummaryPending}}}}
==Theft and Fraud Not Exceeding $5,000==
 
* [[Theft and Fraud Not Exceeding $5,000 (Sentencing Cases)]]
{{SCaseFraud|R v McSween<br> (2002), [http://canlii.ca/t/5g1c 2002 NSSC 225] (CanLII), 208 N.S.R.(2d) 377{{perNSSC|LeBlanc J}} |NS|SC| discharge | |The offender was charged with fraud under $5,000. " McSween held himself out as a dispensing pharmacist and asked a pharmacist at another pharmacy to provide him with Dilaudid tablets, claiming his pharmacy had run out of the drugs and that a customer required them. McSween had a drug addiction and the drugs were for his personal use. As in this case, McSween voluntarily sought treatment for his addiction, pleaded guilty and had no prior criminal record. " [https://www.canlii.org/en/nl/nlca/doc/2012/2012nlca26/2012nlca26.html]}}
 
{{SCaseFraud|''R v Johnson''<br> (1996), 147 N.S.R.(2d) 105 (S.C.){{NOCANLII}} |NS|SC| 1 month | $4000| offender was admissions officer at correctional facility; handled payment of fines; on 9 occasions over 6 years stole $4000;  offender age 45, no record, breach of public trust}}
 
{{SCaseFraud|''R v Munroe''<br>(1991), 101 N.S.R.(2d) 360 (C.A.), [http://canlii.ca/t/1ms4q 1991 CanLII 2485] (NS CA){{perNSCA|Clarke CJ}} |NS|CA| 14 days | $3998| age 18, over several months defrauded employer of $3998}}
 
{{SCaseFraud|''R v Brink'',<br> 1983 CarswellBC 1623, [1983] B.C.W.L.D. 2275, [1983] BCJ No. 364{{NOCANLII}} | BC | | discharge | |Offender was a paramedic who stole drugs to feed a narcotics addiction.}}
 
{{SCaseEnd}}


==Fraud over $5,000==
==Fraud over $5,000==
* [[Theft and Fraud Over $1,000,000 (Sentencing Cases)]]
* [[Theft and Fraud Between $100k and $1,000k (Sentencing Cases)]]
* [[Theft and Fraud Between $5k and $100k (Sentencing Cases)]]


===Over 500k===
==Services Fraud==
* [[Fraud Over $500,000 (Sentencing Cases)]]
* [[Fraud on the Government (Sentencing Cases)]]
===Between 100k and 500k===
 
* [[Fraud Between 100k and 500k (Sentencing Cases)]]
 
===50k to 100k===
{{SCaseHeaderFraud}}
 
{{SCaseFraud| Delgado, [http://canlii.ca/t/hsgw7 2017 NSPC 74] (CanLII){{perNSPC|Hoskins J}} | NS| PC| {{MaxCSO}} | $80,000 | She had a diagnosed gambling addiction. }}
 
{{SCaseFraud|''R v LeRiche'', <br> [http://canlii.ca/t/hsxk2 2018 NLSC 145] (CanLII){{perNLSC|Chaytor J}} | NL | SC| 5 months + 2ys probation  | $53,046.38 | The offender was a volunteer treasurer of a minor hockey league. She wrote 35 cheques to herself or her fiance. She covered up her actions for two years. The offender was 42 years old and plead guilty. }}
 
{{SCaseFraud|''R v Macynski'',<br> [http://canlii.ca/t/gfzh0 2015 ONCJ 17] (CanLII){{perONCJ|Harris  J}}| ON |PC |$86,000 | {{JailM|6}} + {{ProbationY|3}} | "the 67-year-old offender was the treasurer of a church fund over which she had signing authority. She wrote cheques to herself over a three-year period totalling in excess of $86,000. She pled guilty to theft over $5,000. The court rejected a conditional sentence because of the breach of trust and sentenced the offender to 6 months’ incarceration followed by three years’ probation and ordered restitution. The offender claimed that she was financially burdened by her husband’s health concerns, but the court did not accept that as she continued to steal after her husband’s death. Aggravating factors included the breach of trust and the effect on the church."}}
 
{{SCaseFraud| ''R v Gibb'', <br> [http://canlii.ca/t/gdwgb 2014 ONSC 5316] (CanLII){{perONSC|Daley J}}| ON |SC| 2 years less a day CSO | $100,000 | Two offenders defrauded an unsophisticated married couple. Neither accused had a criminal record. $100,000 restitution order was made along with fines in the amount of $99,000 and $49,000. }}
 
{{SCaseFraud|''R v Umenwoke'', <br> [http://canlii.ca/t/fzhsp 2013 ONSC 4496] (CanLII){{perONSC|Spies J}} | ON |SC| 20 months CSO | $77,920 |The offender was 63 years old with no record. He was in poor health. Judge also ordered 12 months probation. }}
 
{{SCaseFraud|''R v Takeshita'',<br> [http://canlii.ca/t/fwhpr 2013 ONSC 1385] (CanLII){{perONSC|Spies J}} |ON|SC| 16 months + P | $80k+ | offender defrauded church}}
 
{{SCaseFraud|''R v Husband'',<br>[http://canlii.ca/t/fx3tl 2013 ABPC 67] (CanLII){{perABPC| Redman J}}| AB | PC | 10 months | $80,000| The offender was "a 44-year-old female was convicted of one count of breach of section 334(a). The theft involved almost $80,000 from her employer, a non-profit organization."<ref>[https://www.canlii.org/en/nl/nlsc/doc/2018/2018nlsc145/2018nlsc145.html]</ref>}}
 
{{SCaseFraud|''R v Stuart'',<br>[http://canlii.ca/t/fsq5v 2012 BCPC 327] (CanLII){{perBCPC|Challenger J}} | BC|PC| 12 months CSO | $60,757.14 | 23 victims defrauded. Offender sold fake Olympic tickets online.}}
 
{{SCaseFraud|''R v Wilson'', <br> [http://canlii.ca/t/frb00 2012 NSPC 40] (CanLII){{perNSPC|Ross J}}| NS | PC| 9 months | $60,999 | The offender was an MLA in the provincial legislature and filed over 30 false expense claims over 4 years. He had a pathological gambling addiction. }}
 
{{SCaseFraud|''R v Gonzalez-Urena'',<br> [http://canlii.ca/t/fkv6l 2011 BCSC 406] (CanLII){{perBCSC|Willcock J}} |BC|SC|  |$71.5k | offender stole a credit card from post office and used it to get money for gambling}}
 
{{SCaseFraud|''R v Wentzell'',<br>[http://canlii.ca/t/flkgb 2011 NSSC 200] (CanLII){{perNSSC|Cacchione J}} |NS|SC | 6 months | $69,245.51 |over two years the offender created 2 false travel claims--offender was 46 years old, prior record for arson}}
 
{{SCaseFraud|''R v Satkunarajah'',<br> [http://canlii.ca/t/fpn4c 2011 ABPC 385] (CanLII){{perABPC|Barley J}} | AB|PC| 9 months | 93.5k |defraud bank; guilty plea; no record; low loss}}
 
{{SCaseFraud|''R v Salikin'',<br> [http://canlii.ca/t/fp693 2011 SKPC 179] (CanLII){{perSKPC|Gordon J}}  | SK|PC| 18 months CSO | 65k | fraud of employer}}
 
{{SCaseFraud|''R v Kohuch'',<br> [http://canlii.ca/t/fp748 2011 ONCJ 620] (CanLII){{perONCJ|Greene J}} |ON|PC | 18 months CSO | $62,765.00 | The accused was treasurer of a non-profit sports league. The offence was a breach of trust. He suffered from biopolar disorder which played a role in the offence. Full restitution had been made. The judge also ordered 12 months probation. Crown sought a 6 month sentence.}}
 
{{SCaseFraud|''R v Skorobohach'',<br> [http://canlii.ca/t/fp10v 2011 BCPC 303] (CanLII){{perBCPC|Bennett J}} |BC|PC | 3 years | 96k| mail confidence scheme targetting senior citizens, defraud over several years}}
 
{{SCaseFraud|''R v Lee'',<br> [http://canlii.ca/t/fnsvh 2011 NSPC 81] (CanLII){{perNSPC|Derrick J}}| NS|PC |{{JailM|10}}| $67k | over 1 year stole 23 deposits, conviction at trial,}}
 
{{SCaseFraud|''R v Cassettari'',<br>  [http://canlii.ca/t/2bjd7 2010 BCPC 139] (CanLII){{perBCPC|Kitchen J}} |BC|PC| 2 years less a day CSO | $60,000 |{{SummaryPending}} }}
 
{{SCaseFraud|''R v South'',<br> [http://canlii.ca/t/22qjp 2009 MBPC 12] (CanLII){{perMBPC|Sandhu J}}  |MB|PC| 15 months | $64k |{{SummaryPending}} }}
 
{{SCaseFraud|''R v Anderson'', <br> [http://canlii.ca/t/25z6h 2009 NLTD 143] (CanLII){{perNLSC|Dymond J}}  | NL | SC | 15 months| $89,474.34| The accused pleaded guilty to charges of fraud and breach of trust. Former member of the House of Assembly and Minister in the Newfoundland and Labrador government, he admitted to forging expense accounts and claiming reimbursement for inflated expenses. He was 49 years old. For a fraud of $89,474.34, the Court ordered him to serve fifteen months’ imprisonment and to make full restitution. It also sentenced him to nine concurrent months on the charge of breach of trust." [https://www.canlii.org/en/qc/qccq/doc/2015/2015qccq8910/2015qccq8910.html]}}
 
{{SCaseFraud|''R v Bodnarchuk'',<br> [http://canlii.ca/t/1vqm2 2008 BCCA 39] (CanLII){{perBCCA|Levine JA}}|BC|CA | 12 to 18 months | $64k | company owner defrauded investors for start-up project--breach of trust}}
 
{{SCaseFraud|''R v Bavarsad'',<br> [http://canlii.ca/t/1wr0j 2008 BCCA 137] (CanLII){{perBCCA|Finch CJ}} |BC|CA| 12 months CSO | $87,445 |{{SummaryPending}} }}
 
{{SCaseFraud|''R v Upton'',<br> [http://canlii.ca/t/21r27 2008 NSSC 360] (CanLII){{perNSSC|Beveridge J}}  | NS|SC | 3 years | $45,353.20 | 42 victims}}
 
{{SCaseFraud|''R v Alakija'',<br>[http://canlii.ca/t/1sxt1 2007 ABPC 234] (CanLII){{perABPC|Bascom J}}|AB|PC | 18 months CSO | $58,829.93| stole 49 deposits from employer over < 3 months, confessed, gambling addiction}}
 
{{SCaseFraud|''R v Pechterski'',<br> [http://canlii.ca/t/1tq4h 2007 ONCJ 533] (CanLII) | ON|PC| 2 months CSO | $53,300 | guilty of two counts fraud, five counts possession of credit card forgery machines. Offender participated in relatively sophisticated ATM skimming fraud of over 150 accounts.  Offender was 41 years old with no record. 5 days pre-trial custody.}}
 
{{SCaseFraud|''R v Arseneau'', [http://canlii.ca/t/1mflh 2006 QCCQ 278] (CanLII){{perQCCQ|Lortie J}}| QC| PC| 26 months | $91,000 | "The Court ordered the accused to serve a sentence of imprisonment of twenty-six months on each count of fraud, which amounted to a total of $91,000. The accused was an accounting secretary when, over a three-year period, she appropriated $50,000 from the company for which she worked and $41,000 from a curling club for which she was secretary. Despite her lack of criminal record and her guilty plea, the judge took into account the nature and extent of the fraud, the duration of the fraud, the amounts involved, and the fact that reimbursement was impossible. The underlying motivation remained greed, and the fact that there was abuse of a position of trust was also taken into consideration." [https://www.canlii.org/en/qc/qccq/doc/2015/2015qccq8910/2015qccq8910.html]}}
 
{{SCaseFraud|''R v Deutsch'',<br>[2005] OJ No 5542, [http://canlii.ca/t/1m7w8 2005 CanLII 47598] (ONCA){{perONCA|Moldaver JA}} |ON|CA | 4 years | $54k |{{SummaryPending}} }}
 
{{SCaseFraud|''R v McKinnon'',<br> [http://canlii.ca/t/1jk86 2005 ABCA 8] (CanLII){{perABCA|Côté JA}}  | AB |CA |12 months | $61,000 | The offender plead guilty to fraud while acting as a bookkeeper. She had a prior prior related record.}}
 
{{SCaseFraud|''R v Reshke'', <br> [http://canlii.ca/t/1h81k 2004 ABQB 418] (CanLII){{perABQB|Moreau J}}  | AB|SC| 9 months | $125,000| Over a period of roughly 5 years the accused defrauded his employer, the provincial government of funds. He held one of the highest unelected positions in the government. He was partially motivated by a gambling addiction. He also had an alcohol problem. }}
 
{{SCaseFraud|''R v Williams'',<br> [2003] O.J. NO. 2202, [http://canlii.ca/t/6wd3 2003 CanLII 9650] (C.A.){{TheCourtONCA}}|ON|CA| 90 days + fine | ?  | offender was senior manager in a position of trust, hired girlfriend without any authority to do so}}
 
{{SCaseFraud|''R v Hayes'', <br>OJ No 4590 (Ont. C.A.){{NOCANLII}}  | ON |CA| 18 month CSO | $97006 and $29,994 |{{SummaryPending}} }}
 
{{SCaseFraud|''R v Inglis'',<br> [http://canlii.ca/t/5swc 2002 BCPC 242] (CanLII){{perBCPC|Brecknell J}} | BC|PC|  18 months CSO |$78,738.92 | employee defrauded bank employer over 2 years}}
 
{{SCaseFraud|''R v Mastromonaco'',<br>[2002] OJ No 4612{{NOCANLII}} |ON|SC| 21 months| $70k | offender convinced an elderly couple to invest money in financing scheme--position of trust--offender was 51 years old with dated unrelated record, denied responsibility}}
 
{{SCaseFraud|''R v Desormeau'',<br> [2001] N.J. No. 341 (S.C.–T.D.){{NOCANLII}} | NL|SC| 8 months |$70k | captain in armed forced directed soldiers to submit blank travel claims, some money given to soldiers--offender was in forces 20 years, no record--breach of trust, public monies}}
 
{{SCaseFraud|''R v Bunn'', <br> [http://canlii.ca/t/527l 2000 SCC 9] (CanLII), [2000] 1 SCR 183{{perSCC|Lamer CJ}} | SCC | | 2 years less a day| $86,000| "The accused, a lawyer, defrauded some of his clients of $86,000, which he took from his trust account. First, the Court of Appeal of Manitoba quashed the two-year custodial sentence imposed at trial and ordered a conditional sentence of two years less one day, which was upheld by the Supreme Court. The accused had no criminal record. Three minority judges stated that ordering a conditional sentence excessively reduced the harshness of the sentence when it was important to insist on denunciation and general deterrence." [https://www.canlii.org/en/qc/qccq/doc/2015/2015qccq8910/2015qccq8910.html] }}
 
 
 
{{SCaseFraud|''R v Murdock'',<br> [1980] NSJ No. 510, (1980), 42 N.S.R.(2d) 90 (CA) {{NOCANLII}} |NS|CA| 2 years|”substantial” amount |offender ran company selling commodity options that were misleading--appeal from $5,000 + probation }}
 
{{SCaseEnd}}
 
===50k and less===
{{SCaseHeaderFraud}}
 
{{SCaseFraud|''R v Blumenthal'',<Br> [http://canlii.ca/t/hx8nf 2019 NSSC 35] (CanLII) | NS | SC| {{JailY|2}} | ~$33k | The offender was a used car saleman.}}
 
{{SCaseFraud|''R v Burton'', <br> [http://canlii.ca/t/fq0qx 2012 PECA 2] (CanLII){{perPEICA|Jenkins CJ}}| PEI | SC | 4 months | $8,000 - $10,000 | The offender was a manager of a provincial sports team. He defrauded the government of PEI. She had no prior record. The judge found that a conditional sentence was not available he also ordered $4,000 in restitution.}}
 
{{SCaseFraud|''R v Kassam'', <br> [http://canlii.ca/t/gwq5x 2017 ONSC 74] (CanLII){{perONSC|Boswell J}} | ON |SC| 3 years | | {{SummaryPending}}}}
 
{{SCaseFraud|''R v Gliddon'', <br> [http://canlii.ca/t/h50s5 2017 ABPC 38] (CanLII){{perABPC|Fradsham J}} | AB | PC| 2 years | $22, 493|  {{SummaryPending}}}}
 
{{SCaseFraud|''R v Taverner'', <br> [http://canlii.ca/t/h4rgp 2017 ONCJ 469] (CanLII){{perONCJ|Bourgeois J}}| ON |PC| 12 months | $47,045.41| {{SummaryPending}} }}
 
{{SCaseFraud|''R v Biletsky'', <br> [http://canlii.ca/t/gvvcn 2016 ABPC 261] (CanLII){{perABPC|Barley J}} | AB|PC| 12 months | $17,797.50| "... a 42-year-old married father of two children, was in an executive position of a non-profit community association. He drafted six fraudulent cheques to himself. He was convicted of defrauding the association of over $17,000 contrary to section 380(1)(a) of the Code. The court rejected an intermittent sentence which would have allowed Mr. Biletsky to work at a new job and pay restitution. A sentence of 12 months’ imprisonment was imposed along with a restitution order."<ref>[https://www.canlii.org/en/nl/nlsc/doc/2018/2018nlsc145/2018nlsc145.htm]</ref>}}
 
{{SCaseFraud|''R v Drummond'', <br>[http://canlii.ca/t/gpnqp 2016 CanLII 22609] (NL SCTD){{perNLSC|Goodridge J}} |NL|SC| 3 months + 12 months probation | $25k (Approx) |The offender gave bad cheques to a property owner as rent for a residence. He was retired with wife and three young children.}}
 
{{SCaseFraud|''R v Bernard'',<br> [http://canlii.ca/t/ghgk8 2015 BCPC 107] (CanLII){{perBCPC|MacGregor J}} | BC| PC| 4 years | over 10,000| {{SummaryPending}}}}
 
{{SCaseFraud|''R v Elmadani'',<br> [http://canlii.ca/t/glkcc 2015 NSPC 65] (CanLII){{perNSPC|Derrick J}} | NS | PC | 12 months | $22,700 | The offender pleaded guilty to fraud over 5k. He had falsely claimed commission income from his employer over 7 months. He had a recent prior record for fraud.}}
 
{{SCaseFraud|''R v Lam'', <br>[http://canlii.ca/t/g6n32 2014 ABPC 90] (CanLII){{perABPC|Lamoureux J}} |AB|PC| 12 months CSO |$44k | The offender defrauded employer, the Calgary Stampede Casino. He made full restitution, undertook counselling, and was remorseful. "The accused was a 56-year-old immigration consultant convicted of theft and fraud in the amount of $256,250. He had no criminal record. The Court of Appeal of British Columbia upheld the twelve-month sentence of imprisonment imposed by the trial judge. There was no order for reimbursement in this case." [https://www.canlii.org/en/qc/qccq/doc/2015/2015qccq8910/2015qccq8910.html]}}
 
{{SCaseFraud|''R v Dufour'', <br>[http://canlii.ca/t/gf2z4 2014 QCCQ 9885] (CanLII){{perQCCQ|Hudon J}} | QC | | 16 months CSO |$30,877 | "Over a two-year period, the accused defrauded her employer of $30,877 while working as a receptionist in a denturology clinic. She pleaded guilty, expressed regret, cooperated with the investigation, and displayed a willingness to undertake different types of therapy. Taking into account her abuse of a position of trust, the duration and amount of the fraud, the planned and repeated acts, and the lack of reimbursement, the Court imposed a sixteen-month sentence to be served in the community." [https://www.canlii.org/en/qc/qccq/doc/2015/2015qccq8910/2015qccq8910.html] }}
 
{{SCaseFraud|''R v Steward'',<br> [http://canlii.ca/t/g6dgc 2014 ABCA 125] (CanLII){{TheCourtABCA}} | AB|CA| 12 months| $10,000 | {{SummaryPending}} }}
 
{{SCaseFraud|''R v Cook'',<br> [http://canlii.ca/t/fvxbh 2013 ABPC 6] (CanLII){{perABPC|Semenuk J}} |AB|PC|6 months | $7,500 | The offender solicited charitable donations from people my misrepresenting himself as being a cancer patient.}}
 
{{SCaseFraud|''R v Bullock'', <br>[http://canlii.ca/t/fw3nt 2013 ABCA 44] (CanLII){{perABCA|Berger JA}} (2:1) | AB| CA| 8 months | $12,305 | The offender forged her name on numerous cheques. Joint recommendation. }}
 
{{SCaseFraud|''R v MacDonald'', <br>[http://canlii.ca/t/g1nxs 2013 ONSC 4872] (CanLII){{perONSC|Mulligan J}} | ON| SC| 6 months | $45,700 | The offender was convicted after trial. He deceived an acquaintance by selling him shares in a company he did not own. He was 45 years old with a prior related record. He had no remorse. }}
 
{{SCaseFraud| ''R v Johal'',<br> [http://canlii.ca/t/frcmb 2012 BCPC 133] (CanLII){{perBCPC|Chen J}} |BC|PC | 9 months | $6,000 | {{SummaryPending}}}}
 
{{SCaseFraud|''R v Hurlburt'', <br> [http://canlii.ca/t/fs7vr 2012 NSSC 291] (CanLII){{perNSSC|MacAdam J}} | NS |SC | 2 years less a day CSO | $24,000 |  The offender pleaded guilty to fraud over $5,000. He was a MLA in the provincial legislature and used his position to file false expense claims. "When he was a member of the Nova Scotia Legislative Assembly, the accused submitted four fraudulent claims over a period of two years. He pleaded guilty and the amount of the fraud was reimbursed. On the charges of fraud of $25,320.77 and breach of trust, the judge sentenced him to twelve months to be served in the community and twelve months’ probation." [https://www.canlii.org/en/qc/qccq/doc/2015/2015qccq8910/2015qccq8910.html]}}
 
{{SCaseFraud|''R v McGrath'',<br> [http://canlii.ca/t/ftp03 2012 CanLII 67732] (NL SCTD){{perNLSC|Halley J}} |NL|SC| 7 months |$38,356.60| offender defrauded the Brain injury Association over 51 transactions over a year.}}
 
{{SCaseFraud|''R v Lavigne'',<br>[http://canlii.ca/t/flwt6 2011 ONSC 2938] (CanLII){{perONSC|R Smith J}}|ON|SC| 6 months | $23,000| Offender was a canadian senator who filed false expenses--judge said media exposure was a neutral factor--also convicted of breach of trust (6 month CSO)}}
 
{{SCaseFraud|R v O’Brien,<br> [http://canlii.ca/t/28vkh 2010 ONCJ 101] (CanLII){{perONCJ|Harris J}}| ON | PC | 90 days (fraud)<br> 2 years less a day CSO (related offences)| $31,892.29 | The offender was employed in a senior's home and defrauded the senior tenants. She was in a position of trust. She was 27 years old with no prior record.}}
 
{{SCaseFraud|''R v Everitt'',<br> [http://canlii.ca/t/2csfp 2010 YKTC 91] (CanLII){{perYKSC|Lilles J}} | YK |SC|12 months CSO | $38,300| "When the accused was mayor of Dawson, Yukon, he misappropriated $38,300 over a period of eight years by submitting forged expense reports. He pleaded guilty to a charge of breach of trust, expressed remorse, and was suffering from health problems. The Court sentenced him to serve twelve months’ imprisonment to be served in the community and twelve months’ probation, also ordering him to pay full restitution." [https://www.canlii.org/en/qc/qccq/doc/2015/2015qccq8910/2015qccq8910.html]}}
 
{{SCaseFraud|''R v Rockett'', <br>[http://canlii.ca/t/22m8h 2009 PECA 7] (CanLII){{perPEICA|Murphy JA}} | PE |CA| 60 months | $18,000 |{{SummaryPending}} }}
 
{{SCaseFraud|''R v Keller'',<br> [http://canlii.ca/t/270r0 2009 ABCA 418] (CanLII){{perABCA|Hunt JA}} |AB|CA |90 days  |$6k| CSO overturned}}
 
{{SCaseFraud|''R v Fayemi'',<br> [http://canlii.ca/t/236rt 2009 BCPC 123] (CanLII){{perBCPC|Howard J}} |BC|PC| Suspended Sentence| $15,000 |{{SummaryPending}} }}
 
{{SCaseFraud|''R v Upton'',<br> [http://canlii.ca/t/21r27 2008 NSSC 360] (CanLII){{perNSSC|Beveridge J}} | NS|SC | 3 years | $45,353.20 | 42 victims}}
 
{{SCaseFraud|''R v Harvey'', <br>[http://canlii.ca/t/1pqqp 2006 BCPC 444] (CanLII){{perBCPC|Chapman J}} | BC|PC|12 months CSO | $13,838.60 | "The mayor of the municipality of Vernon, British Columbia, pleaded guilty to breach of trust for using public funds to pay his personal expenses. The amount of the losses amounted to $13,838.60. The Court sentenced him to serve twelve months in the community along with one year of probation and to make restitution in the amount of $8588.60. He did not have a criminal record, recognized his wrongdoing, expressed remorse, and had himself paid damages of $5,250 to the city."[https://www.canlii.org/en/qc/qccq/doc/2015/2015qccq8910/2015qccq8910.html]}}
 
{{SCaseFraud|''R v Fitzpatrick'',<br> [http://canlii.ca/t/1l023 2005 BCCA 314] (CanLII){{perBCCA|Newbury JA}} |BC|CA | 6 months | $30,000 | false debit purchases}}
 
{{SCaseFraud|''R v Davies'', <br>[http://canlii.ca/t/232b2 2005 CanLII 63757] (ON CA){{perONCA|Blair JA}} | ON |CA| 12 months less a day (trust)<br>12 months CSO (fraud) |  $48,355.00 | {{SummaryPending}} }}
 
{{SCaseFraud|''R v Bradbury'', <br>[http://canlii.ca/t/1jg14 2004 NLCA 82] (CanLII){{perNLCA|Roberts JA}} |NL|CA| 12 months CSO | $66,070 | The offender was convicted at trial of two counts of fraud. He was an employee at a bingo hall and over 40 months misappropriated $66,070. The offence was "sophisticated" involved multiple acts of deception over a long period of time. The offence was a breach of trust. He was 50 years old with no prior record. He had no remorse. Court of appeal overturned a 12 month jail sentence.}}
 
{{SCaseFraud|''R v Kirk'',<br> [http://canlii.ca/t/1hp49 2004 CanLII 7197] (ON CA){{perONCA|Charron and Lang JJA}}| ON |CA| 12 months CSO | $42,000. | "The accused, a construction contractor, defrauded some of his clients of $42,000. The Court of Appeal for Ontario overturned a trial judgment imposing nine months’ detention, stating that there had been no abuse of a position of trust and that he presented no risk of reoffending. The accused had no criminal record. The Court substituted the sentence with a twelve-month conditional sentence, but upheld the restitution order of $42,000." [https://www.canlii.org/en/qc/qccq/doc/2015/2015qccq8910/2015qccq8910.html]}}
 
{{SCaseFraud|''R v Hewitt'',<br> [http://canlii.ca/t/1gvlp 2004 NLSCTD 65] (CanLII){{perNLSC|Handrigan J}} |NL|SC| 9 month CSO + 2 years probation | $30,132.09| The offender pleaded guilty to theft over 5k and fraud over 5k and 43 counts of uttering forged documents. She was a municipal clerk for the Town of Point May and in a position of trust. She forged cheques over 21 months. The offence was moderately sophisticated. She was a 39 year old mother of four young children with no prior record. [per Handrigan J]}}
 
{{SCaseFraud|''R v Pottie'',<br> [http://canlii.ca/t/1hx7d 2003 NSSC 263] (CanLII){{perNSSC|Wright J}} |NS|SC | 18 months CSO| $46,475 | secretary of hockey council, defrauded over several years, offender was 58 years old with heart problems--full restitution ordered}}
 
{{SCaseFraud|''R v Williams'',<br> [2003] O.J. NO. 2202, [http://canlii.ca/t/6wd3 2003 CanLII 9650] (C.A.){{TheCourt}}|ON|CA| 90 days + fine | ? | offender was senior manager in a position of trust, hired girlfriend without any authority to do so}}
 
{{SCaseFraud|''R v Macdonald'',<br>[http://canlii.ca/t/4v6p 2001 NSCA 26] (CanLII), [2001] NSJ No. 51 (C.A.){{perNSCA|Cromwell JA}}|NS|CA |probation (JR)| $32k | falsified 3 years of overtime--restitution--victim was agreeable with resolution}}
 
{{SCaseFraud|''R v Zenovitch'',<br> [http://canlii.ca/t/4t2q 2001 YKSC 52] (CanLII), [2001] YJ No 105 (SC){{perYKSC|Veale J}} |YC|SC | 20 months CSO | $37k | offender was a bookkeeper who defrauded her employer, a small business--offender was 42 years old, single mother and primary caregiver of an 11 year old boy--breach of trust}}
 
{{SCaseFraud|''R v Decoff'',<br> 2000 NSJ No. 224 (S.C.){{NOCANLII}}|NS|SC |18 month  CSO |$44,000 | over 8 months, deposit manager took money, disabled spouse and young child}}
 
{{SCaseFraud| ''R v Berntson''<br>  [http://canlii.ca/t/1l71v 2000 SKCA 47] (CanLII){{perSKCA|Tallis JA}} (2:1) |SK| CA |1 year | $40k |Saskatchewan MLA; false expense accounts. "The Court of Appeal for Saskatchewan upheld a sentence of twelve months’ imprisonment for an accused who was a member of the Legislative Assembly of that province. He faced a charge of fraud and breach of trust in the amount of $41,535. The crime consisted of false requests for reimbursement, where he claimed expenses for secretarial services provided by his former spouse, his current wife, and his children. He had made full restitution."}}
 
{{SCaseFraud | ''R v Adler''<br> [http://canlii.ca/t/1k5v2 1999 CanLII 9438] (NB CA){{TheCourt}} |NB|CA | 8 months CSO | $27,890 and $1,650 | {{SummaryPending}} }}
 
{{SCaseFraud|''R v MacEachern'',<br>[http://canlii.ca/t/1ct21 1999 CanLII 7062] (PE SCAD), [1999] P.E.I.J. No. 85 (C.A.), [http://canlii.ca/t/1ct21 1999 CanLII 7062] (PE SCAD){{perPEICA|Mitchell JA}} |PEI|CA | 15 months CSO | $25k | offender was deputy minister of agriculture, over 3.5 year period stole from government--offender was 65 years old, with prior related record from 1989
15 months conditional – Deputy Minister defrauded the government of $25,000-- in a position of trust. "The accused misappropriated $25,000 over three years while he was Deputy Minister of Agriculture for Prince Edward Island. On the charges of fraud and breach of trust, the Court of Appeal of that province increased the initial sentence of twelve months plus eight months’ probation imposed at trial to fifteen months to be served in the community and ordered him to make restitution of $25,000. The accused had a criminal record in similar matters."[https://www.canlii.org/en/qc/qccq/doc/2015/2015qccq8910/2015qccq8910.html]}}
 
{{SCaseFraud|''R v Quinlan''<br>[http://canlii.ca/t/27px1 1999 CanLII 18952] (NL CA), (1999), 133 CCC (3d) 501 (Nfld. C.A.), [http://canlii.ca/t/27px1 1999 CanLII 18952] (NL CA){{perNLCA|Marshall JA}} |NL|CA| 6 month CSO (JR) | $12k |offender defrauded two employers to support cocaine addiction--offender was 29 years old, married, with a child, with a previous conviction for theft--able to make gradual restitution payments}}
 
{{SCaseFraud|R v . Oliver,<br>[http://canlii.ca/t/27ptj 1997 CanLII 14658] (NL CA), [1997] N.J. No. 248 (C.A.){{perNLCA|Cameron JA}}|NL|CA| 7 months CSO| $27,614| bank clerk defrauded employer over 2 years--lost job as a result--}}
 
{{SCaseFraud|''R v Hiltz'',<br> [http://canlii.ca/t/1msn0 1989 CanLII 165] (NSCA){{perNSCA|Macdonald JA}}  | NS|CA| 3 months (time served)| $5,784.70 |{{SummaryPending}} }}
 
{{SCaseFraud|''R v Murdock'',<br> [1980] NSJ No. 510, (1980), 42 N.S.R.(2d) 90 (CA){{NOCANLII}}|NS|CA| 2 years|”substantial” amount |offender ran company selling commodity options that were misleading--appeal from $5,000 + probation}}
 
{{SCaseEnd}}
 
==Social Services Fraud==
 
{{SCaseHeaderFraud}}
 
{{SCaseFraud|''R v Isaac'',<br> [http://canlii.ca/t/25v7h 2009 SKPC 111] (CanLII){{perSKPC|Green J}} |SK|PC| 16 months CSO |$5,720 | welfare fraud}}
 
{{SCaseFraud|''R v Collins''<br>2011 OJ No 978, [http://canlii.ca/t/fkdrs 2011 ONCA 182] (CanLII){{perONCA|Rosenberg JA}} |ON|CA |10 months | $96,298.51 |social assistance fraud, where offender was party--67 cheques were obtained--2 years probation ; very large welfare fraud ;sophisticated ; aboriginal offender; on bail for a long time prior to sentencing; was separated from her disabled daughter--one co-accused received 26 months }}
 
{{SCaseFraud|''R v Keuris''<br> [http://canlii.ca/t/1wn8b 2008 BCSC 480] (CanLII){{perBCSC|Barrow J}} |BC|SC | 6 months CSO | $25k | welfare fraud}}
 
{{SCaseFraud|''R v Lougheed'',<br> [http://canlii.ca/t/1g4qg 2003 BCCA 681] (CanLII){{perBCCA|Southin J}} |BC|CA| 45 days | $6,000| Offender had one prior unrelated conviction for which she got 45 days.}}
 
{{SCaseFraud|R v . Rizzetto<br> (2002), 210 N.S.R. (2d) 67 (C.A.), [http://canlii.ca/t/5g3c 2002 NSCA 142] (CanLII){{perNSCA|Saunders JA}}|NS|CA | 2 years less a day CSO | $137k | social service fraud over 20 years, did not declare correct income--convicted by jury--restitution of $71k.}}
 
{{SCaseFraud|''R v Yates'',<br>[http://canlii.ca/t/5gjf 2002 BCCA 583] (CanLII){{perBCCA|Prowse JA}} | BC|CA| Suspended | $13,124 |{{SummaryPending}} }}
 
{{SCaseFraud|R v D'Amour,<br> [http://canlii.ca/t/1cskn 2002 CanLII 45015] (ON CA){{perONCA|Doherty JA}} | ON|CA| 90 days + P|  $14,636 | Defraud over 2 years. }}
 
{{SCaseFraud|''R v Medeiros'',<br> [http://canlii.ca/t/1cq80 2002 CanLII 45037] (ON CA){{TheCourtONCA}} |ON|CA|  9 month CSO| |{{SummaryPending}}}}
 
{{SCaseFraud|''R v Oliynyk'',<br> [http://canlii.ca/t/4t50 2002 SKCA 37] (CanLII){{perSKCA|Lane JA}} |SK|CA| 10 months + Pr |$157,000 | husband and wife defrauded welfare over 12 years by not reporting wife's income. Described as one of the largest social assistance frauds. Overturned 6 months CSO and 12 months. Judge gave credit time already spent on CSO}}
 
{{SCaseFraud|''R v Francis'',<br>[http://canlii.ca/t/1txkf 2000 CanLII 22052] (ON CA){{TheCourtONCA}} | ON|CA| 2 year less a day CSO|  |Welfare fraud over several years. }}
 
{{SCaseFraud|''R v Hunt'',<br>[http://canlii.ca/t/1l86x 2000 SKQB 89] (CanLII){{perSKQB|Goldenberg J}} | SK|SC| 6 months CSO| |{{SummaryPending}}}}
 
{{SCaseFraud|''R v Anderson-Davis'', <br>[http://canlii.ca/t/53wz 2000 BCSC 42] (CanLII){{perBCSC|Boyle J}} | BC|SC| 18 months CSO| $136,000|Offender did not reveal large loan. Offender had no prior record. Family and community supports.}}
 
{{SCaseFraud|''R v Lawani'',<br>[http://canlii.ca/t/1f9j4 1999 CanLII 3153] (ON CA){{TheCourtONCA}} | ON|CA| suspended| $21,000| Offender plead guilty to 6 counts of fraud under $5,000. }}
 
{{SCaseFraud|''R v Cameron'',<br>[http://canlii.ca/t/5pgz 1999 ABQB 160] (CanLII){{perABQB|Lee J}} | AB|SC| 30 days + P |$17,000 | Offender received welfare and did not disclose income, had also filed false medical reports. Occurred over 5 years. Offender was 61 years old and plead guilty. The judge rejected joint recommendation of 18 months CSO.}}
 
{{SCaseFraud|R v McIsaac <br>[1998] BCJ No. 1946, [http://canlii.ca/t/1f71x 1998 CanLII 4654] (BC SC){{perBCSC|Quijano J}} | BC|SC | discharge |  $44,546 | both husband and wife on US disability for serious injuries. Received social assistance at same time.}}
 
{{SCaseFraud|''R v Marcelino'', <br>[http://canlii.ca/t/1dxzw 1998 CanLII 5530] (BC CA){{perBCCA|Southin JA}} |BC|CA| 3 month CSO | $9,000|
Offender received welfare and failed to disclose employment income. }}
 
{{SCaseFraud|''R v Russell'', <br>[http://canlii.ca/t/6hhd 1997 CanLII 977] (ON CA){{TheCourtONCA}} |ON|CA| 9 months | over $28,000 | Offender received welfare for over 20 months.  He was 26 years old with a prior record for property offences.}}
 
{{SCaseFraud|''R v Wolfchild'',<br>[http://canlii.ca/t/2dd8p 1996 ABCA 78] (CanLII){{perABCA|Hetherington JA}} | AB|CA|60 days | $3902 |{{SummaryPending}}}}
 
{{SCaseFraud|''R v Carlson'', <br>[http://canlii.ca/t/1mb3n 1996 CanLII 4936] (SK CA){{perSKCA|Wakeling JA}} |SK|CA |suspended| $17,000| Offender failed to report income to social assistance over several years. Offender was 62 years old and in poor health. But for health issues, jail would have been ordered.}}
 
{{SCaseFraud|''R v Reid'', <br>[http://canlii.ca/t/1mqd9 1995 CanLII 4319] (NS CA){{perNSCA|Matthews JA}} |NS|CA| $5,545 | 50 days | OFfender did not disclose he was receiving benefits from insurer from MV accident. Offender appealed sentence of 9 months which court found to be "clearly excessive". Offender was 41 years old with no prior record.}}
 
{{SCaseFraud|''R c Gentilletti'', <br>[http://canlii.ca/t/1nm70 1995 CanLII 5087] (QC CA){{TheCourtQCCA}} |QC|CA| 10 months | | Offender cashed 7 social assistance cheques.}}
 
{{SCaseFraud|''R v Knowles'',<br> [http://canlii.ca/t/1dcxl 1994 CanLII 1912] (BC CA){{perBCCA|Taylor JA}} |BC|CA| Fine |$ 4,200  |Offender received welfare. He did not disclose assets. }}
 
{{SCaseFraud|''R v Tanasichuk'', <br> [http://canlii.ca/t/1mkkl 1994 CanLII 3915] (NB QB){{perNBQB|Riordon J}} | NB|SC| 6 months | $37,000 |  Offender obtained social assistance over 9 months. He did not disclose that he was living with his partner. He was 26 years old. Had a prior record and was serving 3 year sentence on unrelated offence.}}
 
{{SCaseFraud|''R v Friesen'', <br>[http://canlii.ca/t/1dc8w 1994 CanLII 2011] (BC CA){{perBCCA|Taylor JA}} | BC|CA| 9 months | over $12,000 | Offender collected welfare over 5 years. Did not disclose her other income.  She had a prior related record and had a history of dishonesty.}}
 
{{SCaseFraud|''R v Wilton'',<br>(1991), 93 Sask. R. 184{{NOCANLII}} | SK| CA| 5 months | | Offender filed false documents to permit employee to receive unemployment insurance benefits. No prior record.}}
 
{{SCaseFraud|''R v Roche'', <br> [http://canlii.ca/t/fsxnf 1990 CanLII 6483] (NL CA){{perNLCA|Goodridge CJ}} | NL|CA| 1 month + fine | over $10,000 | Offender received UIC payments over three weeks. A total of 13 people were involved in similar schemes.}}
 
{{SCaseFraud|''R v Pelley'',<br> [http://canlii.ca/t/fsxrl 1990 CanLII 6495] (NL CA){{perNLCA|O'Neill JA}} | NL|CA| 6 months|  $100,000 | UIC benefits. Offender was mastermind. Appeal from sentence of 1 day + fine.}}
 
{{SCaseFraud|''R v Francis'', <br> [http://canlii.ca/t/fsxp0 1990 CanLII 6485] (NL CA){{perNLCA|Mahoney JA}} | NL|CA| 30 days + P | |
The offender was chief of a native council. Offender issued a false record of employment. The offender did not benefit personally, however, he was in a position of trust.}}
 
{{SCaseFraud|''R v Bingham'', <br>[http://canlii.ca/t/2djvd 1986 ABCA 45] (CanLII){{perABCA|Forsyth JA}} | AB|CA| 4 months | $4,000 |Offender defrauded student loan program. Used money to support children.}}
 
{{SCaseFraud|Paiero <br>(1986), 71 N.S.R.(2d) 268 {{NOCANLII}} | NS|CA|  Suspended |  | Appeal from suspended sentence with 30 months probation. No restitution order. }}
 
{{SCaseFraud|''R v Cahill'', <br> [http://canlii.ca/t/2dk10 1986 ABCA 7] (CanLII){{perABCA|McClung JA}} | AB|CA| 3 years |$63,000 |
The offender committed welfare fraud over 3 years. The offender was 40 years old. Plead guilty. Sophisticated scheme.}}
 
{{SCaseFraud|R v McMahon<br> [1983] BCJ No. 769 (C.A.){{NOCANLII}}| BC|CA| 7 months | $395 | applied for social assistance on fake identity. The offender was aged 24. Was trying to support a partner.}}
 
{{SCaseFraud|''R v Kemp''<br>[1981] BCJ No. 446 (C.A.){{NOCANLII}}|BC|CA| 90 days | $2,600 | offender collected welfare after getting a job. The offender was supporting 10-year-old daughter. 180 hours community service}}
 
{{SCaseFraud|''R v Kranjc''<br> [1980] OJ No 775 (C.A.){{NOCANLII}} |ON|CA| 5 months | $7,344 | fraudulently collected benefits for an eye injury already collected upon}}
 
{{SCaseFraud|R v Kirkwood <br> [1978] BCJ No. 612 (C.A.){{NOCANLII}} |BC|CA| 9 months | $7,300 | defraud welfare over 3 months--offender was 33 years old with no record}}
 
{{SCaseEnd}}
 
==Tax  Fraud==
 
{{SCaseHeaderFraud}}
 
{{SCaseFraud|''R v Tennina'',<br>[http://canlii.ca/t/fzs6b 2013 ONSC 4694] (CanLII){{perONSC|Gilmore J}} |ON|SC| 10 years |$17 million | elaborate tax evasion scheme}}
 
{{SCaseFraud|''R v Kutum'',<br>[http://canlii.ca/t/fxc4f 2013 ONCJ 241] (CanLII){{perONCJ|Schwarzl J}} |ON|PC| 2 years | $1 million |tax evasion}}
 
{{SCaseFraud|''R v Stevenson'',<br> [http://canlii.ca/t/507v 2002 ABCA 41] (CanLII){{TheCourtABCA}} | AB|CA| 3 years | $1,307,800 |{{SummaryPending}}}}
 
{{SCaseEnd}}
 
==Bankruptcy Fraud==
 
{{SCaseHeaderFraud}}
 
{{SCaseFraud|''R v Yaremkevich'', <br>[http://canlii.ca/t/5gfc 2002 ABPC 174] (CanLII){{perABPC|Allen J}} | AB| PC| | $1,000 fine | Charged under BIA. Summary election.  }}
 
{{SCaseFraud|R v Levac‑Barton,<br>[2001] OJ No 5200 (Ont. Sup. Crt.){{NOCANLII}}| ON|SC| |$2,000 fine |{{SummaryPending}}}}
{{SCaseFraud|''R v Baines'', <br>[1989] BCJ No. 372 (BCCA){{NOCANLII}}| BC|CA| |90 days |{{SummaryPending}}}}
{{SCaseFraud|R v Sonntag <br>(1989) 8 W.C.B. (2d) 32 (Ont. Dist. Ct.){{NOCANLII}}| ON| SC| |Suspended Sentence  |{{SummaryPending}} }}
{{SCaseFraud|R v Laschuk <br>[1988] BCJ No. 99. (BCCA){{NOCANLII}}| BC|CA| |90 days |{{SummaryPending}} }}
{{SCaseFraud|''R v Langille'',<br> [1986] 60 C.B.R. (NS) 55 (NSCA) {{NOCANLII}}|NS|CA| |4 months |{{SummaryPending}} }}


{{SCaseEnd}}


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==See Also==
==See Also==
* [https://www.dollartimes.com/inflation/inflation.php Online Inflation Calculator]
* [https://www.dollartimes.com/inflation/inflation.php Online Inflation Calculator]
* [[Obtaining Property by False Pretences (Sentencing Cases)]]
* [[Possession of Stolen Property (Sentencing Cases)]]
* [[Obtaining Property by False Pretences (Sentencing Cases)]]
* [[Break and Enter (Sentencing Cases)]]

Latest revision as of 09:39, 15 May 2024

This page was last substantively updated or reviewed January 2024. (Rev. # 93227)
Theft
Fraud

Offence Wording

Punishment for theft

334 Except where otherwise provided by law, every one who commits theft

(a) if the property stolen is a testamentary instrument or the value of what is stolen is more than $5,000, is guilty of
(i) an indictable offence and liable to imprisonment for a term of not more than 10 years, or
(ii) an offence punishable on summary conviction; or
(b) if the value of what is stolen is not more than $5,000, is guilty
(i) of an indictable offence and is liable to imprisonment for a term not exceeding two years, or
(ii) of an offence punishable on summary conviction.

R.S., 1985, c. C-46, s. 334; R.S., 1985, c. 27 (1st Supp.), s. 43; 1994, c. 44, s. 20; 2019, c. 25, s. 122.

– CCC (CanLII), (DOJ)

Note up: 334

Fraud

380 (1) Every one who, by deceit, falsehood or other fraudulent means, whether or not it is a false pretence within the meaning of this Act, defrauds the public or any person, whether ascertained or not, of any property, money or valuable security or any service,

(a) is guilty of an indictable offence and liable to a term of imprisonment not exceeding fourteen years, where the subject-matter of the offence is a testamentary instrument or the value of the subject-matter of the offence exceeds five thousand dollars; or
(b) is guilty
(i) of an indictable offence and is liable to imprisonment for a term not exceeding two years, or
(ii) of an offence punishable on summary conviction,

where the value of the subject-matter of the offence does not exceed five thousand dollars.

Minimum punishment

(1.1) When a person is prosecuted on indictment and convicted of one or more offences referred to in subsection (1) [fraud[1]], the court that imposes the sentence shall impose a minimum punishment of imprisonment for a term of two years if the total value of the subject-matter of the offences exceeds one million dollars.

Affecting public market

(2) Every one who, by deceit, falsehood or other fraudulent means, whether or not it is a false pretence within the meaning of this Act, with intent to defraud, affects the public market price of stocks, shares, merchandise or anything that is offered for sale to the public is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.

R.S., 1985, c. C-46, s. 380; R.S., 1985, c. C-46, s. 380; R.S., 1985, c. 27 (1st Supp.), s. 54; 1994, c. 44, s. 25; 1997, c. 18, s. 26; 2004, c. 3, s. 2; 2011, c. 6, s. 2.
[annotation(s) added]

– CCC (CanLII), (DOJ)

Note up: 380(1), (1.1) and (2)

Theft and Fraud Not Exceeding $5,000

Fraud over $5,000

Services Fraud


See Also

  1. ↑ Found elsewhere in this same page.
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