PART XFraudulent Transactions Relating to Contracts and Trade (continued)
Falsification of Books and Documents (continued)
Marginal note:Falsifying employment record
398 Every one who, with intent to deceive, falsifies an employment record by any means, including the punching of a time clock, is guilty of an offence punishable on summary conviction.
- R.S., 1985, c. C-46, s. 398;
- 1992, c. 1, s. 60(F).
Marginal note:False return by public officer
399 Every one who, being entrusted with the receipt, custody or management of any part of the public revenues, knowingly furnishes a false statement or return of
(a) any sum of money collected by him or entrusted to his care, or
(b) any balance of money in his hands or under his control,
is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years.
- R.S., c. C-34, s. 357.
Marginal note:False prospectus, etc.
(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
(d) [Repealed, 1994, c. 44, s. 26]
is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years.
Marginal note:Definition of company
(2) In this section, company means a syndicate, body corporate or company, whether existing or proposed to be created.
- R.S., 1985, c. C-46, s. 400;
- 1994, c. 44, s. 26.
Marginal note:Obtaining carriage by false billing
401 (1) Every one who, by means of a false or misleading representation, knowingly obtains or attempts to obtain the carriage of anything by any person into a country, province, district or other place, whether or not within Canada, where the importation or transportation of it is, in the circumstances of the case, unlawful is guilty of an offence punishable on summary conviction.
(2) Where a person is convicted of an offence under subsection (1), anything by means of or in relation to which the offence was committed, on such conviction, in addition to any punishment that is imposed, is forfeited to Her Majesty and shall be disposed of as the court may direct.
- R.S., c. C-34, s. 359.
Marginal note:Trader failing to keep accounts
(a) is indebted in an amount exceeding one thousand dollars,
(b) is unable to pay his creditors in full, and
(c) has not kept books of account that, in the ordinary course of the trade or business in which he is engaged, are necessary to exhibit or explain his transactions,
is guilty of an indictable offence and liable to imprisonment for a term not exceeding two years.
(2) No person shall be convicted of an offence under this section
(a) where, to the satisfaction of the court or judge, he
(b) where his failure to keep books occurred at a time more than five years prior to the day on which he was unable to pay his creditors in full.
- R.S., c. C-34, s. 360.
Identity Theft and Identity Fraud
Definition of identity information
402.1 For the purposes of sections 402.2 and 403, identity information means any information — including biological or physiological information — of a type that is commonly used alone or in combination with other information to identify or purport to identify an individual, including a fingerprint, voice print, retina image, iris image, DNA profile, name, address, date of birth, written signature, electronic signature, digital signature, user name, credit card number, debit card number, financial institution account number, passport number, Social Insurance Number, health insurance number, driver’s licence number or password.
- 2009, c. 28, s. 10.
Marginal note:Identity theft
402.2 (1) Everyone commits an offence who knowingly obtains or possesses another person’s identity information in circumstances giving rise to a reasonable inference that the information is intended to be used to commit an indictable offence that includes fraud, deceit or falsehood as an element of the offence.
Marginal note:Trafficking in identity information
(2) Everyone commits an offence who transmits, makes available, distributes, sells or offers for sale another person’s identity information, or has it in their possession for any of those purposes, knowing that or being reckless as to whether the information will be used to commit an indictable offence that includes fraud, deceit or falsehood as an element of the offence.
(3) For the purposes of subsections (1) and (2), an indictable offence referred to in either of those subsections includes an offence under any of the following sections:
(a) section 57 (forgery of or uttering forged passport);
(b) section 58 (fraudulent use of certificate of citizenship);
(c) section 130 (personating peace officer);
(d) section 131 (perjury);
(e) section 342 (theft, forgery, etc., of credit card);
(f) section 362 (false pretence or false statement);
(g) section 366 (forgery);
(h) section 368 (use, trafficking or possession of forged document);
(i) section 380 (fraud); and
(j) section 403 (identity fraud).
(4) An accused who is charged with an offence under subsection (1) or (2) may be tried and punished by any court having jurisdiction to try that offence in the place where the offence is alleged to have been committed or in the place where the accused is found, is arrested or is in custody. However, no proceeding in respect of the offence shall be commenced in a province without the consent of the Attorney General of that province if the offence is alleged to have been committed outside that province.
(5) Everyone who commits an offence under subsection (1) or (2)
- 2009, c. 28, s. 10.
Marginal note:Identity fraud
(a) with intent to gain advantage for themselves or another person;
(b) with intent to obtain any property or an interest in any property;
(c) with intent to cause disadvantage to the person being personated or another person; or
(d) with intent to avoid arrest or prosecution or to obstruct, pervert or defeat the course of justice.
(2) For the purposes of subsection (1), personating a person includes pretending to be the person or using the person’s identity information — whether by itself or in combination with identity information pertaining to any person — as if it pertains to the person using it.
(3) Everyone who commits an offence under subsection (1)
- R.S., 1985, c. C-46, s. 403;
- 1994, c. 44, s. 27;
- 2009, c. 28, s. 10.
- Date modified: