Canada: White Collar Crime, Anti-Corruption & Fraud

Pleading guilty to a tax fraud charge is rarely the end of a taxpayer’s troubles. In Bernier v The King, a taxpayer who pleaded guilty to Income Tax Act and Excise Tax Act offences in 2022 tried, more than three years later, to reopen his case.

Organizations face critical decisions when allegations of misconduct surface. Understanding when to launch an internal investigation—and when to hold off—requires careful judgment about triggers, risks, and the consequences of action or inaction. This practical guide examines the signals that warrant investigation, the situations where alternative responses may be more appropriate, and the strategic considerations that should shape your approach from the outset.

The Ontario Court of Appeal recently upheld a landmark decision establishing that corporate officers and directors can be held personally liable for civil fraud when they directly participate in making fraudulent representations. The case arose from a COVID-19 pandemic mask supply contract where an officer recklessly represented his company could deliver three million NIOSH-certified N95 masks to a hospital without having secured any such supply.

The misuse of artificial intelligence by litigants and lawyers continues to be alarming. Although it is well-documented that generative artificial intelligence platforms have a tendency to produce inaccurate answers to legal questions, and, moreover, to produce output which references non-existing cases or which inaccurately portrays legal propositions in existing cases, these tools continue to be used recklessly.

Under the Ontario Land Titles Act (the “LTA”), a transfer of property may be removed from title if it is determined to be a “fraudulent instrument”.

In January 2024, the High Court in Pretoria delivered a landmark judgment invalidating the Department of Home Affairs’(DHA’s) practice of “ID blocking”. This practice entailed blocking individuals’ identity numbers and documents during fraud investigations without notice or hearing to affected individuals.

La Cour d'appel de l'Ontario établit un nouveau précédent en matière de responsabilité personnelle des administrateurs et dirigeants, reconnaissant que la fraude civile peut constituer un fondement autonome de responsabilité...

In a recent decision, the Court of Appeal for Ontario confirmed that the civil fraud of a corporate director or officer can lead to personal liability, even without having to pierce the corporate veil...

The Ontario Superior Court of Justice granted a motion to claw back approximately $21.5 million in fictitious interest payments from net winners of a $103 million Ponzi scheme.