The Offence of Fraud
THE OFFENCE OF FRAUD Like virtually all offences, fraud consists of two main components, the prohibited act ( actus reus ) and the required state of mind ( mens rea ). MENS REA The mental element of fraud consists of two states of mind: 1. Subjective knowledge of the prohibited act; and 2. Subjective knowledge that the prohibited act could have as a consequence the deprivation of another (which deprivation may consist in knowledge that the victim’s pecuniary interests are put at risk). R. v. Théroux , [1993] 2 S.C.R. 5 at p. 20; R. v. Zlatic , [1993] 2 S.C.R. 29 at p. 43. The question is not whether the accused believed the acts or their consequences to be moral. A defrauder will not be acquitted because he or she believed that what they were doing was honest. Mens rea for fraud consists of the subjective awareness that one was undertaking a prohibited act (the deceit, falsehood ...