R v MacMullin, 2014 ABQB 476
[498] In Schedule A, I document the actual acts of dishonesty, deceit, fraudulent behavior, and false information and whether they lead me to conclude that deceits [the actus reus] were perpetuated on the financial institutions. This is the essential element of “deceit, falsehood and other fraudulent act”, and is decided on an objective basis. There are two other aspects to the actus reus. Both additional aspects spring from common sense. The deceit has to be material. This is to not make criminals out of minor, white lies. Much like a person who lies about their height on a dating website by giving their height with lifting shoes or high heels, not every misstatement will lead to mortgage fraud in an application for financing. In this case, the deceits were major and fundamental to the deal so where I find one occurred, it is also found to be material.
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