Theft involves physically taking property that belongs to someone else without permission. Fraud involves deceiving someone to gain money, property, or a service; no physical taking is required. Both are Criminal Code offences and both are treated more seriously as the dollar value involved increases.
It depends on the charge and the facts. If the charge is not withdrawn, a court can sometimes grant an absolute or conditional discharge instead of a conviction. A discharge can be considered for theft of any value and for fraud of $5,000 or under, but not for fraud over $5,000, because that offence carries a maximum of 14 years. Under the Criminal Records Act, a discharge is removed from the RCMP’s national criminal records system one year after an absolute discharge, or three years after a conditional discharge. Whether a withdrawal, diversion or discharge is realistic depends on the value involved, any prior record, and the strength of the Crown’s evidence.
It is generally charged under the same theft or fraud provisions as any other case, with the same $5,000 threshold. The difference usually shows at sentencing: the Criminal Code directs judges to treat evidence that an offender abused a position of trust or authority in relation to the victim as an aggravating factor. Because these cases often turn on business records, access logs and how the loss was calculated, a careful review of that disclosure is usually where the defence starts.