Some of these provisions have been paraphrased to make them easier to follow.

Theft
322. (1) Every one commits theft who fraudulently … takes, or … converts to his use or to the use of another person, anything, …with intent

(a) to deprive … the owner of it …

(b) to pledge it or deposit it as security;

(c) to part with it under a condition … that the person … may be unable to perform; or

(d) to deal with it in such a manner that it cannot be restored …

(3) A taking … may be fraudulent … without secrecy or attempt at concealment.

Theft by person holding power of attorney
331. Every one commits theft who, [misappropriates money while acting as power of attorney].

Misappropriation of money held under direction
332. (1) Every one commits theft who, [misappropriates money held for direction].

Criminal breach of trust
336. Every one who, being a trustee of anything … for a public or charitable purpose, converts, with intent to defraud … to a use that is not authorized by the trust is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years.

Fraudulent concealment
341. Every one who, for a fraudulent purpose, takes, obtains, removes or conceals anything is guilty of an indictable offence and liable to imprisonment for a term not exceeding two years.

Theft, forgery, etc., of credit card
342. (1) Every person who:

(a) steals …

(b) forges …

(c) possesses, uses or traffics in a credit card … knowing that it was obtained, made or altered …

(d) uses a credit card knowing that it has been revoked or cancelled,

is guilty of (e) an indictable offence and is liable to imprisonment for a term not exceeding ten years, or

(f) an offence punishable on summary conviction.

Unauthorized use of credit card data
(3) Every person who, fraudulently … possesses, uses, traffics in or permits another person to use credit card data, whether or not authentic, … is guilty of

(a) an indictable offence and is liable to imprisonment for a term not exceeding ten years; or

(b) an offence punishable on summary conviction.

Making, having or dealing in instruments for forging or falsifying credit cards
342.01 (1) Every person who, without lawful justification …

(a) makes or repairs,

(b) buys or sells,

(c) exports from or imports into Canada, or

(d) possesses any device …

for use in forging or falsifying credit cards is … liable to imprisonment for a term not exceeding ten years, or is guilty of an offence punishable on summary conviction.

False Pretences
361. (1) A false pretence is a representation of a matter of fact either present or past, made by words or otherwise, that is known by the person who makes it to be false and that is made with a fraudulent intent to induce the person to whom it is made to act on it.

362. (1) Every one commits an offence who

(a) by a false pretence … obtains anything in respect of which the offence of theft may be committed or causes it to be delivered to another person;

(b) obtains credit by a false pretence or by fraud;

(c) knowingly makes … a false statement in writing … with respect to the financial condition or means or ability to pay …

(i) the delivery of personal property,

(ii) the payment of money,

(iii) the making of a loan , … or credit …

(vi) the making, accepting, discounting or endorsing of a bill of exchange, cheque, draft or promissory note; or

(d) knowing that a false statement in writing has been made …

Presumption from cheque issued without funds
(4) Where … it is shown that anything was obtained …by means of a […] cheque [that does not clear] … it shall be presumed to have been obtained by a false pretence, unless the court is satisfied by evidence that when the accused issued the cheque he believed on reasonable grounds that it would be honoured …

Obtaining execution of valuable security by fraud
363. Every one who, with intent to defraud or injure another person, by a false pretence causes or induces any person

(a) to execute, make, accept, endorse or destroy the whole or any part of a valuable security, or

(b) to write, impress or affix a name or seal on any paper or parchment in order that it may afterwards be made or converted into or used or dealt with as a valuable security, … liable to imprisonment for a term not exceeding five years.

Forgery and Offences Resembling Forgery
366. (1) Every one commits forgery who makes a false document, knowing it to be false, with intent

(a) that it should in any way be used or acted on as genuine, to the prejudice of any one whether within Canada or not; or

(b) that a person should be induced, by the belief that it is genuine, to do or to refrain from doing anything, whether within Canada or not.

Making false document
(2) Making a false document includes

(a) altering a genuine document in any material part;

(b) making a material addition to a genuine document or adding to it a false date, attestation, seal or other thing that is material; or

(c) making a material alteration in a genuine document by erasure, obliteration, removal or in any other way.

(3) Forgery is complete as soon as a document is made…

(4) Forgery is complete notwithstanding that the false document is incomplete …

Uttering forged document
368. (1) Every one who, knowing that a document is forged,

(a) uses, deals with or acts on it, or

(b) causes or attempts to cause any person to use, deal with or act on it, as if the document were genuine,

(c) … liable to imprisonment for a term not exceeding ten years; or

(d) is guilty of an offence punishable on summary conviction.

(2) For the purposes of proceedings under this section, the place where a document was forged is not material.

Exchequer bill paper, public seals, etc.
369. Every one who, without lawful authority …

(a) makes, uses or knowingly has in his possession (i) any … paper that is used to make bank-notes, or

(b) … has in his possession any plate, die, machinery, instrument or other writing or material … intended to be used to commit forgery … is liable to imprisonment for a term not exceeding fourteen years.

Drawing document without authority, etc.
374. Every one who

(a) with intent to defraud … makes, executes, draws, signs, accepts or endorses a document in the name or on the account of another person … or

(b) makes use of or utters a document … made, executed, signed, accepted or endorsed with intent to defraud … liable to imprisonment for a term not exceeding fourteen years.

Obtaining, etc., by instrument based on forged document
375. Every one who demands, receives or obtains anything, or causes or procures anything to be delivered or paid to any person under, on or by virtue of any instrument issued under the authority of law, knowing that it is based on a forged document, …liable to imprisonment for a term not exceeding fourteen years.

PART X

FRAUDULENT TRANSACTIONS RELATING TO CONTRACTS AND TRADE
Fraud
380. (1) Every one who, by deceit, falsehood or other fraudulent means … defrauds the public or any person, whether ascertained or not, of any property, money or valuable security or any service,

(a) … liable to a term of imprisonment not exceeding ten years, where ( a will is involved ) or the value …exceeds five thousand dollars; or

(b) is …liable to imprisonment for a term not exceeding two years, or

(ii) of an offence punishable on summary conviction, where the value …does not exceed five thousand dollars.

Affecting public market
380 (2) Every one who, by deceit, falsehood or other fraudulent means … with intent to defraud, affects the public market price of stocks, shares, merchandise or anything that is offered for sale … liable to imprisonment for a term not exceeding ten years.

Using mails to defraud
381. Every one who makes use of the mails for the purpose of transmitting or delivering letters or circulars concerning schemes devised or intended to deceive or defraud the public, or for the purpose of obtaining money under false pretences, is … liable to imprisonment for a term not exceeding two years.

Fraudulent manipulation of stock exchange transactions
382. Every one who, through the facility of a stock exchange … with intent to create a false or misleading appearance of active public trading …with respect to the market price of a security,

(a) effects a transaction in the security that involves no change in the beneficial ownership thereof, (

b) enters ( matching buy and sell orders ) is … liable to imprisonment for a term not exceeding five years.

Gaming in stocks or merchandise
383. (1) Every one is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years who, with intent to make gain or profit by the rise or fall in price of the stock of an incorporated or unincorporated company or undertaking, whether in or outside Canada, or of any goods, wares or merchandise,

(a) makes or signs … any contract or agreement, oral or written, purporting to be for the purchase or sale of shares or stock or goods, wares or merchandise, without the bona fide intention of acquiring or

(b) delivering the shares, goods, wares or merchandise or of selling them, as the case may be, but this section does not apply where a broker, on behalf of a purchaser, receives delivery…

Fraudulent receipts under Bank Act
390. …liable to imprisonment for a term not exceeding two years who

(a) willfully makes a false statement in any receipt, certificate or acknowledgment for anything that may be used for a purpose mentioned in the Bank Act; or

(b) willfully,

(i) after giving to another person,

(ii) after a person employed by him has, to his knowledge, given to another person, or

(iii) after obtaining and endorsing or assigning to another person, any receipt, certificate or acknowledgment for anything that may be used for a purpose mentioned in the Bank Act, without the consent in writing of the holder or endorsee or the production and delivery of the receipt, certificate or acknowledgment, alienates or parts with, or does not deliver to the holder or owner the property mentioned in the receipt, certificate or acknowledgment.

Disposal of property to defraud creditors
392. Every one who,

(a) with intent to defraud his creditors,

(i) makes or causes to be made any gift, conveyance, assignment, sale, transfer or delivery of his property, or

(ii) removes, conceals or disposes of any of his property, or

(b) with intent that any one should defraud his creditors, receives any ( such ) property … imprisonment for a term not exceeding two years.

Falsification of Books and Documents
397. (1) Every one who, with intent to defraud,

(a) destroys, mutilates, alters, falsifies or makes a false entry in, or

(b) omits a material particular from, or alters a material particular in, a book, paper, writing, valuable security or document … liable to imprisonment for a term not exceeding five years.

(2) Every one who, with intent to defraud his creditors, is privy to the commission of an offence under subsection

(1) is … liable to imprisonment for a term not exceeding five years.

False prospectus, etc.
400. (1) Every one who makes, circulates or publishes a prospectus, a statement or an account, whether written or oral, that he knows is false in a material particular, with intent

(a) to induce persons, whether ascertained or not, to become shareholders or partners in a company,

(b) to deceive or defraud the members, shareholders or creditors, whether ascertained or not, of a company, or

(c) to induce any person to

(i) entrust or advance anything to a company, or

(ii) enter into any security for the benefit of a company, is … liable to imprisonment for a term not exceeding ten years.

(2) In this section, “company” means a syndicate, body corporate or company, whether existing or proposed to be created.

Personation with intent
403. Every one who fraudulently personates any person, living or dead,

(a) with intent to gain advantage for himself or another person,

(b) with intent to obtain any property or an interest in any property, or

(c) with intent to cause disadvantage to the person whom he personates or another person, is … liable to imprisonment for a term not exceeding ten years or an offence punishable on summary conviction.

Possession, etc., of counterfeit money
450. Every one who …

(a) buys, receives or offers to buy or receive,

(b) has in his custody or possession, or

(c) introduces into Canada, counterfeit money is … liable to imprisonment for a term not exceeding fourteen years.

Uttering, etc., counterfeit money
452. Every one who, without lawful justification or excuse, the proof of which lies on him,

(a) utters … or uses counterfeit money … or

(b) exports, sends or takes counterfeit money out of Canada, is … liable to imprisonment for a term not exceeding fourteen years.

If you have been charged with fraud in Ontario or if you have been charged with a white collar crime in Ontario, you need expert advice from an experienced criminal defence lawyer. Contact a fraud lawyer at Auger Hollingsworth to have your case reviewed by an experienced defence lawyer. Contact Richard Auger at richard@ottawalawfirm.ca or by telephone at 613 233-4529.

The potential penalties for tax evasion include fines, imprisonment, or sometimes, both.  The amount of the fine is usually in proportion to the amount of taxes an individual was trying to evade.  Depending on the particular circumstances and the seriousness of tax evasion, the penalties can be quite severe.  Failing to file your income tax return is usually considered to be a lesser offence with fines ranging from $1000 – $25 000.  You may also face up to twelve months in prison for not filing your taxes.  Again, this varies on a case by case basis so it is best to speak with an experienced Ontario criminal lawyer if you are facing tax evasion charges.

Making a false statement on your income taxes is more serious.  Someone who makes a false or misleading statement or intentionally tries to avoid paying taxes will usually receive a fine in the amount of fifty to two hundred percent of the amount of tax that was supposed to be paid.  An individual may also receive up to two years in prison for making a false statement on their income tax return.

Tax evasion also includes claiming false credits or deductions that an individual is not really entitled to.  This also includes conspiring with another person to claim false deductions.  The penalty for this kind of tax evasion is similar to making a false statement since the individual receives a fine between fifty and two hundred percent of the amount of tax that would be assessed if the individual had not tried to make a false deduction.  A prison sentence of up to two years can also be added as a penalty.

As you can see, tax evasion is taken seriously in Canada so it is important to file your income tax returns properly.  There are a number of services that exist to help individuals file their taxes so feel free to take advantage of this help.  If you are facing tax evasion charges, you should hire legal counsel to represent you.  The Ottawa criminal lawyers at Auger Hollingsworth can help your defence against tax evasion charges.

Although you may have had a good relationship with your accountant, it is important that you do not discuss your charges with him or her. This is because your accountant could potentially unwillingly become a witness against you in court. If this happens, you don’t want them to have anything to say against you.

The Canada Revenue Agency or the prosecutors can use your accountant as a witness in court. In fact, your accountant could be compelled to be a witness for the prosecutors, even if he or she doesn’t want to. If called as a witness, your accountant would have to honestly answer all of the prosecutor’s questions and will be required to tell the court everything that you shared with him or her. This could potentially damage your case so it is important that you do not give any information about your charges or your case with your accountant.

If you are charged with income tax evasion, the first thing you should do is enlist the help of an experienced criminal defence lawyer. If your accountant is interested in your case and wants to know details, even if they offer their “help”, it is best if you politely tell them that you are unable to discuss your case with them. It is possible that you will be able to resume contact with your accountant at a later date, but until your lawyer advises you in this way, refrain from discussing your case with your accountant. This is one way that you can do all that you can to ensure your defence is as strong as possible.

Some may think that tax evasion is a crime committed exclusively by wealthy individuals or businesses, but in reality, offences against Canada’s Income Tax Act are more common than you might think.  Whether intentionally or accidentally, many individuals fail to file their tax returns, submit their returns late, or fail to report income on their returns.

It is very important that you complete your tax return forms properly in order to avoid any criminal charges.  In the event that you are charged with violating the Income Tax Act, contact a criminal lawyer who can help you create a defence for your case.

If you are charged with violating the Income Tax Act, you may have recourse to one or more of the possible defences available to those charged with tax evasion.  If you are found guilty of the offence, you will likely be responsible for paying the tax as well as any related penalties and interest.  In some circumstances, individuals can receive a criminal sentence in addition to these financial penalties.  These criminal sentences can include additional fines as well as time in prison.  Your lawyer will be able to advise you and defend your charges appropriately, based on the specific nature of your case.

Allegations of fraud can be damaging to a person’s reputation, career and family life.  Investigations into fraud charges are often time consuming and complicated because they usually involve complex paper or electronic trails that the lawyers need to examine.  If you were charged with fraud involving your employer, the allegations and potential consequences are often more serious.  In addition, the potential consequences usually increase in proportion with the seriousness of the fraud committed.

Due to the complex nature of fraud charges, it is in your best interest to hire a good Ottawa fraud lawyer who can represent you and defend your case.  You are more likely to receive a favourable outcome if you work with a criminal lawyer who is experienced in defending fraud allegations.

If you are unsure as to whether or not some of your behaviour qualifies as fraud, it is important for you to speak with a fraud lawyer.  This might protect you in the future if you are investigated for fraudulent activity.  The law surrounding fraud can be complicated and in some circumstances, individuals may not be aware that the transactions or financial activities they are involved in are fraudulent.  In order to avoid criminal charges or to establish a sound legal defence against fraud, speak with an experienced Ottawa fraud lawyer.

It’s fair to ask, then: if I am an employee of the Canada Revenue Agency, or a similar government agency tasked with preventing white collar crime, is there a chance I can avoid charges, or be given special treatment during my prosecution?

In the CBC’s recent story, Canada Revenue Employee Faces Fraud Charges, we saw a great example of the answer – employees at the Canada Revenue Agency and other financial agency receive no special protection against fraud and related charges. If they are charged with fraud, they are prosecuted in the same fashion as any other worker would be.

In this case, the Canada Revenue Agency employee charged with fraud allegedly used his position within the agency to facilitate fraud – by advertising himself as a tax consultant.

This kind of misrepresentation can result in criminal charges and even a conviction – regardless of where you work. The individual charged in this story ended up with numerous serious charges:

• Two counts of fraud over $5,000.
• Breach of trust.
• Secret commissions.
• Uttering a Forged Document.

If you have been charged with any kind of fraud in Ontario, you need to get the best possible legal help. A top criminal lawyer can inform you of what consequences you may face, and more importantly, fight your charges in order to avoid them. For more information, contact the Ottawa lawyers at Auger Hollingsworth by email info@ottawalawfirm.ca or by phone at (613) 233-4529.

There are serious consequences for both those who commit insider trading, and those who provide the tips. If convicted, “tippers” face up to five years in prison. Insider traders themselves could spend up to ten years in prison.

There was a recent piece in the Globe and Mail entitled Ensuring Secrets Stay That Way which discusses the modern framework for prosecuting insider traders and tippers in Ontario. The article discusses the case of Mitchell Finkelstein, an Ontario lawyer recently charged with insider trading.

As the article clearly outlines, an insider trading offence can be extremely difficult to prove – and even more difficult to convict with a prison sentence.

Tips can come from a variety of places. They can come from a corporate “insider” – defined as a senior officer or executive who is privy to major upcoming business decisions such as takeover. They can also come from business lawyers who assist with planning and implementing these major business moves.

The best way to avoid insider trading charges in Ontario is to report any trading you do as an insider. These reporting forms are readily available from the government and give you an opportunity to disclose your status as an insider – preventing you from being prosecuted for doing the trading.

Have you been charged with insider trading, fraud, or any other white-collar criminal offence in Ontario? A top criminal defence lawyer can help you determine the best way to have your charges dropped. For more information, contact the criminal defence lawyers at Auger Hollingsworth by email info@ottawalawfirm.ca or by phone at (613) 233-4529.

If you are ever arrested by the police for a crime like fraud, tax evasion, assault, impaired driving or even homicide, the worst thing you can do is to talk to the police about “what happened”.  Protesting your innocence to the police will not get you anywhere and may make things much more difficult for your criminal defence lawyer.

Instead of trying to talk your way out of the criminal charges, politely but firmly indicate that you would like to speak with a criminal defence lawyer.  You really should not say more than that.  Even small comments can be used by the Crown against you in a trial.

Make the most of your telephone call with a criminal defence lawyer.  Keep in mind that you do not only get one call as they say on television.  If you do not reach your counsel of choice, in many cases you can leave a message for a return call or select another lawyer of your choice to try to call.

During the call, the lawyer will probably not want you to talk about the nitty gritty of your case.  Instead, the criminal defence lawyer will want to explain to you how to cope with the arrest process and what to expect.  The strategy for defending against the charges will be developed after the arrest process is completed and you are either released on bail or moved to the detention centre.

While your arrest is processed, you may be placed in a holding cell.  In Ottawa, most areas of the cell blocks are video taped. In some circumstances there may be audio as well.  Your behaviour during that process will be recorded.  Accordingly, you should be calm, cool and collected.

An arrest for a criminal charge is scary and undesirable.  However, with thoughtful advice from an experienced criminal defence lawyer like Richard Auger, the disruption to your life can be minimized.

A conviction for illegal gambling activities – which the Ontario Provincial Police explain can include illegal bookmaking and unauthorized card dens or video lottery machines – could end up with you paying serious fines and penalties, or even serving a prison sentence.

But if your charges were brought against you wrongfully, there is often a practical strategy your lawyer can use to have them dismissed or withdrawn. I have successfully fought all kinds of white collar crime cases, and just recently achieved positive results in an illegal gambling case in Kingston, Ontario.

I was representing a Corrections Canada employee living in Smith’s Falls, who pleaded guilty to the illegal gambling charges against him. However, we were successful in achieving a conditional discharge for the client – including 12 months of probation.

A woman who also pled guilty and was convicted in the same case was forced to pay a $10,000 fine. The story of the withdrawn charges made regional headlines in Eastern Ontario, and you can read the full story online here at the Kingston Whig-Standard’s website.

When it comes to illegal gambling and other serious Ontario white-collar crime charges, sometimes all it takes to avoid a large fine or imprisonment is some help and advice from the best criminal defence lawyer for your case.

Have you been charged with a white-collar crime such as illegal gambling, fraud, or tax evasion? It’s important that you speak with a criminal defence lawyer who can give you valuable advice on how to proceed. For more information, contact the Ottawa lawyers at Auger Hollingsworth by email at info@ottawalawfirm.ca or by phone at (613) 233-4529.

When I reflect on my career spent defending those charged with white-collar criminal offences, there are a couple of cases that stand out as interesting examples of tax evasion and fraud.

Just last year I served as legal counsel for Karlheinz Schreiber, a German-Canadian businessman who was alleged to have been involved in illegal financial dealings with former Canadian Prime Minister Brian Mulroney.

Completely separate from the focus of the Oliphant Inquiry were the income tax evasion charges Schreiber was facing in Germany. German prosecutors alleged that Schreiber had evaded paying more than 7.3 million Euros as commission income from arms deals. Schreiber was eventually extradited from Canada to Germany.

Prior to working on the Oliphant Inquiry, I handled a tax evasion case that was prosecuted in Toronto. My client, Eva Hua Chen, was charged income tax evasion. Court heard that the case against Ms. Chen was built around documents that were seized from her home.

I successfully convinced the court that the documents had been obtained without reasonable grounds for searching Ms. Chen’s home. The court excluded all of the evidence and dismissed all of the income tax evasion charges against my client.

Fraud and tax evasion charges in Canada are serious, but with the right criminal defence lawyer, you may have a valid defence that could result in the charges being dismissed. For more information, contact the Ottawa criminal defence lawyers at Auger Hollingsworth by email info@ottawalawfirm.ca or by phone at (613) 233-4529.