Defending Fraud, Forgery and Identity Theft Charges

Fraud cases are built on documents: bank records, emails, invoices and account logs. They are often investigated for months before a charge is laid, and the first sign may be a call from a police officer or a meeting request from an employer. This page explains fraud and related charges in Ontario and the steps to take at each stage. A criminal defence lawyer at Law Wise, based in Mississauga and serving the entire GTA and Ontario, can help you respond to a fraud, forgery or identity theft charge.

What fraud means in law

Section 380 of the Criminal Code makes it an offence to defraud the public or any person of property, money, valuable security or a service by deceit, falsehood or other fraudulent means. The Supreme Court of Canada has explained the elements (R v Théroux, [1993] 2 SCR 5). The Crown must prove a dishonest act, and a deprivation caused by it, which can be an actual loss or putting another person’s money or property at risk. It must also prove that the accused knew they were doing the dishonest act and knew it could cause that deprivation.

This is the line between a crime and a civil dispute. A business that fails, a loan that is not repaid, or a contract that is broken is not fraud unless there was dishonesty. Many fraud defences turn on that point: what the accused knew and intended at the time.

Why the $5,000 line matters

The value alleged changes the case. Fraud over $5,000 can be prosecuted only by indictment and carries a 14-year maximum. Because of that maximum, an absolute or conditional discharge is not available for it (s 730). Fraud of $5,000 or less can be prosecuted by summary conviction and a discharge is legally possible. How the Crown calculates the amount, and whether several transactions are properly added together, is therefore worth close attention.

What makes a fraud sentence heavier

When sentencing for fraud, the court must treat the following as aggravating circumstances (s 380.1):

• the size, complexity, duration or degree of planning of the fraud was significant;
• the offence involved a large number of victims;
• the offence had a significant impact on the victims, given their age, health and financial situation;
• the offender took advantage of the high regard in which they were held in the community;
• the offender did not comply with a licensing requirement or professional standard that applied to the activity;
• the offender concealed or destroyed records relating to the fraud.

The court also may not treat the offender’s job, skills or reputation as mitigating if those were used to commit the offence (s 380.1(2)). A court that convicts or discharges an offender may order restitution, which is repayment of a loss that can be readily calculated (s 738).

How fraud cases begin

Fraud investigations start in several ways: an employer’s internal audit, a complaint from a client or business partner, a bank’s fraud unit, a government agency reviewing benefit or tax claims, or a lender reviewing a mortgage application. The police may obtain court orders for bank and account records long before they speak to the person concerned. When contact comes, it is often an invitation to “come in and give your side”. There is no obligation to attend an interview or to answer questions, and what is said in that interview usually becomes the centre of the Crown’s case. An employer’s meeting is similar: notes and admissions made there can be passed to the police. The time to get legal advice is before either conversation, not after. A fraud allegation can also bring a civil claim for the money and, for regulated professionals, a complaint to the regulator. What is said in one proceeding can affect the others, so they need to be handled together.

Issues a defence lawyer looks at

• Intent. Whether the evidence proves dishonesty, or is equally consistent with error, poor record-keeping or a genuine belief in authority to act.
• Authorization. Whether the transactions were approved, tolerated or directed by someone with authority.
• Who did it. Shared passwords, shared terminals and delegated signing authority can make it difficult to prove who carried out a transaction.
• The amount. Whether the loss alleged is accurate, and whether it is over or under $5,000.
• The records. Whether the documents are complete and reliable, and how they were obtained. Searches of phones, computers and accounts must comply with the Charter.
• Delay. Complex cases take time, and the right to be tried within a reasonable time applies (R v Jordan, 2016 SCC 27).

First steps if you are under investigation or charged

1. Do not give a statement without adviceThis applies to the police, an employer’s investigator, an insurer and a regulator.
2. Preserve recordsDo not delete emails, messages or files, and do not alter documents. Destroying records can become a separate allegation and is an aggravating factor.
3. Do not repay or sign anything yetRepayment can be important, but the timing and the wording of any agreement should be reviewed by a lawyer first.
4. Do not contact witnesses or complainantsLeave communication to your lawyer.
5. Gather your own documentsCollect contracts, approvals, emails and bank records that show what you were authorized to do.

How Law Wise helps

• Advising before any police or employer interview, and communicating with investigators on your behalf.
• Reviewing the financial records and the Crown’s calculation of loss.
• Assessing the evidence of intent and authorization.
• Advising on restitution and resolution where appropriate, and on how the criminal case interacts with civil and regulatory matters.
• Defending the charge at trial where the evidence does not prove dishonesty.

Your file is handled by a Law Wise lawyer licensed by the Law Society of Ontario. Service is available in English, Urdu, Punjabi and Hindi, and, if you retain the firm, fees are explained and confirmed in writing before work starts.

Common questions about fraud charges

This page is general legal information for Ontario, current as of 11 October 2026. It is not legal advice and does not create a lawyer-client relationship. For advice about your situation, please speak with a lawyer.