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Practice Matters

The Canadian courts

The Canadian courts have held that the offence consists of two distinct elements: A prohibited act of deceit, falsehood or other fraudulent means. In the absence of deceit or falsehood, the courts will look objectively for a "dishonest act"; and The deprivation must be caused by the prohibited act, and deprivation must relate to property, money, valuable security, or any service.[9]

The Supreme Court of Canada

The Supreme Court of Canada has held that deprivation is satisfied on proof of detriment, prejudice or risk of prejudice; it is not essential that there be actual loss.[10] Deprivation of confidential information, in the nature of a trade secret or copyrighted material that has commercial value, has also been held to fall within the scope of the offence.[11] United Kingdom[edit]England and Wales and Northern Ireland[edit]Main article: Fraud Act 2006 The BBC World service reported in 2012 that the estimated value lost through fraud in the UK was $100 billion (£66 billion) a year.[12]

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