There are many offences involving theft which can be found from sections 322-334 of the Criminal Code of Canada.
The first element of theft requires that a person; (1) fraudulently and without colour of right takes, or (2) fraudulently and without colour of right converts to his or her use or to the use of another person, anything whether animate or inanimate.
The second element to theft is that the taking or converting of anything must be done with the intent to; (1) to deprive the owner of the thing or anyone with interest in the thing, (2) to pledge or deposit the thing as security, (3) to part with it under a condition with respect to its return that the person who part with it may be unable to perform, (4) to deal with the thing in such a manner that it cannot be restored to the condition it was in when it was taken or converted.
The term anything includes more than a tangible or material object. So long as whatever is allegedly being stolen is capable of proprietary rights and that the property must be capable of being taken or converted so that the victim is deprived of that property.
Where the value of what was stolen exceeds $5,000 or was a testamentary instrument, on conviction a person is liable to a maximum penalty of 10 years imprisonment.
Where the value of what was stolen does not exceed $5,000, a person is liable to a maximum penalty of 2 years imprisonment for an indictable offence, and for a summary offence, a fine not exceeding $5,000 and/or a term of imprisonment not exceeding 6 months.
Upon conviction for a charge of theft, the Crown Attorney can make an application for a proceeds of crime forfeiture order pursuant to s. 462.37.