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===Canada=== Section 322(1) of the [[Criminal Code (Canada)|Criminal Code]] provides the general definition for theft in Canada: {{blockquote| '''322'''. (1) Every one commits theft who fraudulently and without colour of right takes, or fraudulently and without colour of right [[conversion (law)|converts]] to his/her use or to the use of another person, anything, whether animate or inanimate, with intent :(a) to deprive, temporarily or absolutely, the owner of it, or a person who has a special property or interest in it, of the thing or of his property or interest in it; :(b) to pledge it or deposit it as security; :(c) to part with it under a condition with respect to its return that the person who parts with it may be unable to perform; or :(d) to deal with it in such a manner that it cannot be restored in the condition in which it was at the time it was taken or converted.<ref>[http://laws-lois.justice.gc.ca/eng/acts/C-46/page-154.html#h-95 ''Criminal Code'', RSC 1985, c c-45, s 322].</ref> |}} Sections 323 to 333 provide for more specific instances and exclusions: :* theft from oyster beds (s. 323) :* theft by bailee of things under seizure (s. 324) :* exception when agent is pledging goods (s. 325) :* theft of telecommunications service (s. 326) :* possession of device to obtain telecommunication facility or service (s. 327) :* theft by or from person having special property or interest (s. 328) :* theft by person required to account (s. 330) :* theft by person holding power of attorney (s. 331) :* misappropriation of money held under direction (s. 332) :* exception for ore taken for exploration or scientific research (s. 333) In the general definition above, the [[Supreme Court of Canada]] has construed "anything" very broadly, stating that it is not restricted to tangibles, but includes intangibles. To be the subject of theft it must, however: :* be property of some sort; :* be property capable of being ::* taken (therefore intangibles are excluded); or ::* converted (and may be an intangible); ::* taken or converted in a way that deprives the owner of his/her proprietary interest in some way.<ref name="Stewart">''R. v. Stewart'', [1988] 1 S.C.R. 963. {{lexum-scc2|1988|1|963}}</ref> Because of this, [[confidential information]] cannot be the subject of theft, as it is not capable of being taken as only tangibles can be taken. It cannot be converted, not because it is an intangible, but because, save in very exceptional far‑fetched circumstances, the owner would never be deprived of it.<ref name="Stewart" /> However, the theft of [[trade secret]]s in certain circumstances does constitute part of the offence of [[economic espionage]], which can be prosecuted under s. 19 of the ''[[Security of Information Act]]''.<ref>{{cite web| url = http://laws-lois.justice.gc.ca/eng/acts/O-5/section-19.html| title = ''Security of Information Act'', R.S.C., 1985, c. O-5, s.19| date = 12 July 2019}}</ref> For the purposes of punishment, Section 334 divides theft into two separate offences, according to the value and nature of the goods stolen: :* If the thing stolen is worth more than $5000 or is a testamentary instrument the offence is commonly referred to as '''Theft Over $5000''' and is an [[indictable offence]] with a maximum punishment of 10 years imprisonment. :*Where the stolen item is not a testamentary instrument and is not worth more than $5000 it is known as '''Theft Under $5000''' and is a [[hybrid offence]], meaning that it can be treated either as an indictable offense or a less serious [[summary conviction offence]], depending on the choice of the prosecutor. ::* if dealt with as an indictable offence, it is punishable by imprisonment for not more than 2 years, and, ::* if treated as a summary conviction offence, it is punishable by 6 months imprisonment, a fine of $2000 or both. Where a motor vehicle is stolen, Section 333.1 provides for a maximum punishment of 10 years for an indictable offence (and a minimum sentence of six months for a third or subsequent conviction), and a maximum sentence of 18 months on summary conviction.
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