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.
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. 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. United KingdomEngland and Wales and Northern IrelandMain 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.
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