NCJ Number
128798
Date Published
1990
Length
199 pages
Annotation
This text for criminal investigators defines commercial crime as conduct resulting from a commercial transaction that is intended to produce financial gain or economic advantage by fraudulent means.
Abstract
The text points out that commercial crime in Canada has experienced tremendous growth over the past decades due to three interrelated factors: lucrative financial rewards; relatively minor risk of detection, successful prosecution, or heavy penalties; and growth in the size and complexity of trade and commerce. The text presents a comprehensive analysis of Federal criminal legislation and related substantive law in Canada that will help criminal investigators recognize major commercial fraud. Extensive case annotations are included as a reference guide to the judicial interpretation of relevant legislation. Fraud-related offenses contained in Canada's Criminal Code are reviewed as well as bankruptcy and taxation legislation. Means available to criminal investigators and the courts for attacking the profit motive of commercial crime are described. The recently enacted Victims of Crime and Proceeds of Crime legislation is examined. The text specifically covers criminal fraud, theft, false pretenses, forgery, securities fraud and market manipulations, bribery, and corruption. An index, a glossary of terms, and a table of cases are included.