| Abstrakt: |
Drawing upon three legal databases and four news source guides, this articles examines the Canadian art fraud legal toolbox. It notes that Canada does not single out "art fraud" as a distinct criminal offence; instead, it employs a patchwork approach to its deterrence and sanction. Thus, those who wrestle with the amalgam of criminal and civil laws that comprise the Canadian art fraud "legal tool box" may address manifestations of art fraud under sections of the Criminal Code, which prohibit "fraud" and "forgery" respectively, or employ a section of the Income Tax Act in responding to those who, individually or in conspiracy with another, "wilfully, in any manner" evade or attempt to evade compliance with the Act and the schema that it sets forth for the payment of taxes. While additional protections against victimization by art fraud are available to rights holders under intellectual property laws and provincial/territorial consumer protection legislation, it emphasizes the folly of supposing that allegations of art fraud are easily resolved by Canadian courts. [ABSTRACT FROM AUTHOR] |
