Fraud Over $5,000 and Under $5,000
s. 380(1)(a) vs (b)
Fraud Value Threshold
s. 380(1)(a) vs (b)
Fraud over $5,000
s. 380(1)(a)
Fraud under $5,000
s. 380(1)(b)
Value of loss
Realized harm
Value at risk
Exposure to loss
Multiple victims
Aggregated harm
Aggregated transactions
Series of acts
Bank records
Account flows
Victim statements
Quantifying loss
Charge assessment
Election and seriousness
Sentencing factors
s. 380.1
Complexity
Aggravating factor
Duration
Aggravating factor
Planning
Aggravating factor