Theft and fraud are distinct offences even when a case involves the same money or property. Theft under section 322 centres on fraudulent taking or conversion without colour of right and specified intent; fraud under section 380 centres on deceit, falsehood or other fraudulent means causing deprivation.
Primary legislation and official process sources checked October 5, 2026. Criminal law and court procedure can change; verify the current source before relying on a provision or deadline.
Theft
Theft can involve taking or converting property with the intent described in section 322.
- taking
- conversion
- colour of right
Value and classification
The Code distinguishes certain property offences by whether the value exceeds $5,000, which can affect charging and punishment.
- over $5,000
- $5,000 or less
- valuation
Fraud
Fraud requires dishonest means and deprivation or risk of deprivation, with the charging framework also affected by value.
- deceit
- falsehood
- other fraudulent means
Documents and digital evidence
Financial cases can turn on account records, contracts, messages, access logs, business records and expert analysis.
- banking records
- electronic communications
- forensic accounting
Sentencing and restitution
Loss, planning, breach of trust, repayment and restitution can become relevant at sentencing, subject to the statutory framework.
- actual loss
- breach of trust
- restitution
Official and authoritative sources
- Justice Canada — Criminal Code
- Nova Scotia Legal Aid — Criminal Law Resources
- Courts of Nova Scotia — Provincial Court