Index adjudication process 97 adjournments 108-111 American civil procedure 127-128 applications 105-106 burden of persuasion 121-122 burden of production 121-122 Canadian criminal procedure 101-105 case in reply 118 circumstantial evidence of guilty mind/intentional deception 122-123 civil action 106-108 claim, third party 106, 127 class actions 112 closing arguments 118 conduct of trial 123 crime-fraud exception to privilege 124-125 criminal prosecution for fraud 97-98 cross-examination 118-119 defendant s case 117 discovery plan 375-376 discovery process 106-107 English civil procedure 128-129 examination for discovery 107 examination in chief 118-119 exclusion of witnesses 113 implications 129-130 indictable offences 101 insurance policies as admissible evidence 125 lawyer/client privilege 124 modus operandi 123 motions in limine 112-113 opening statements 116-117 plaintiff s case 117 pre-enquete hearings 98-101 private prosecutions 98-101 re-direct 118-119 settlement privilege 123-124 summary convictions 101 testifying, tips on 125-127 testifying as expert 114-116 trial judge s decision 119-121 trial record 125 voir dire 114 appendices applying and ranking inculpatory and exculpatory factors 1394-1395 bankruptcy duties and offences 690-691 black ops top 20 checklist 1201-1218 Canadian criminal procedure vs. civil procedure 135 case of fraud and similar offences 931-946 claiming loss of profits in fraud case 526-530
1488 Index conflict of interest checklist 1131-1132 construction fraud data analytics 1155-1156 criminal fraud and similar offences 926-930 e-trial checklist 378-380 find arson before you look for arsonist 1393 FINTRAC s red flags of suspicious transactions 1428-1433 forensic investigator s testimony at trial 131-133 group ranking and inconsistent rankings 1390-1392 impeachment checklist 134 interviewing suspect and other witnesses 923-925 metadata and e-mails 1457-1462 methods of tracing using example 664-669 new tort of invasion of privacy 1463-1481 piercing corporate veil 531-534 police checklist information police need for filing complaint of fraud 947 questions for examination of personal debtor 734-743 tracing and banking system 675-689 typical case involving pro rata sharing of funds 670-674 verification method 1396-1397 victim impact statements 948 witness statements 744-746 arson investigations, see insurance fraud and arson investigations Big Data Analytics, big financial institutions and big money fraud litigation 1399 Big Data Analytics 1399-1400 explained 1399-1404 financial institutions and 1406-1407, 1419-1420 fraud detection and 1405-1406 how it works 1404-1405 credit cards 1407-1410 customer s right to privacy 1419 protection by banks 1411-1419 steps in Big Data Analytics 1420-1427 identify risks of loss and moral hazards in network 1423-1424 identify stakeholders 1420-1421 understand information and liability flow within network 1421-1423 understand limitations of 1424-1427 construction fraud 1139 construction pyramid 1139-1140 fraud audit of bidding process 1146-1154 bid process 1146-1149 closing out project 1151-1154 construction contract administration stage 1149-1151 management and employee fraud 1143-1144 management fraud in procurement process 1141-1143 discretionary clause 1141 duty of fairness 1142-1143 procurement process 1140-1141 bid bond 1140-1141 bid contract 1140 call for tender 1140-1141 construction contract 1140 response to tender 1140
stages of fraud during project life cycle 1144-1146 red flags 1145-1146 Index 1489 conveyances, see insolvency fraud, fraudulent conveyances and tracing Criminal Code and planning fraud engagement 815 actus reus 821, 894-895 advance fee scams 820 aiding and abetting fraud 822-824 attempted fraud 820-822 authority apparent 861 ostensible 861 bona fide purchaser 884 bribery 832, 836, 837-858, 885 burden of proof 834 Canada Evidence Act, s. 5(2) 883 civil fraud 815-816, 874, 910-912, 916 civil litigation as investigatory tool implied undertaking rule 899-900 no stay of civil case pending completion of criminal proceeding 898-899 commercial dishonesty 816 common pecuniary fraud 833 compensating victims of fraud disclosure of Crown Brief 907-908 res judicata and prior criminal conviction 909-912 restitution, forfeitures and recovering property 900-907 conflicts of interest and bribery of domestic and foreign officials 837-858 constructive fraud under civil and penal statutes full disclosure and franchisee 868-874 full disclosure and securities legislation 861-868 corporate fraud 815 credit card checks and invasion of privacy 879-880 credit card fraud 818, 825, 881 Criminal Code provisions 819-820 criminal fraud 816-819, 836, 874, 892, 912 criminal organizations 825-827 disclosure 838, 861-868, 868-874 material change 862-865, 867, 870 Disclosure Document 872-873 discovery rules 907-908 due diligence 882 evidence gathering absolute liability offences 1055-1056 aiding and abetting 838, 896-897 Canada Evidence Act, s. 5 882-883 Canadian Charter of Rights and Freedoms, s. 13 313, 882-883, 1062 directing mind of corporation 890, 895-896 identification doctrine 889-893 smurfing 887 extortion and compounding 878-879 false document 819, 859-860 forensic investigation 917-919 forfeiture order 903
1490 Index forgery 858-861 franchisors 869-874 gathering evidence conspiracy to commit fraud 827, 897-898 hearsay evidence 905 management fraud 887-888, 891, 900 indemnification 912-914 indictable offence 826, 840, 877-878, 881, 885 insider, reporting 863 mail fraud 815, 816, 831-832 mens rea 821, 894 misuse of criminal law 914-916 money laundering 867, 884-887 embezzlement 885 mortgage 885 shell companies 884 smuggling 884 negligence 882 planning fraud investigation 916-917 pretexting 876-878 professional investigation 919-922 recovery of assets 875-876 re-litigation 910 new evidence 910 requisite intention for fraud 835-836 restitution order 819 restrictive (non-competition) covenant 871 secret profits 862 sentencing 827-831, 892, 901-903 special relationships 867 summary conviction 843, 877, 881 tipping 862-868 torts 879 witness cooperation 887-889 blow it up 888 rain down 888-889 day-to-day practice of forensic investigator 1121 client interview 1121-1123 engagement acceptance considerations 1126-1128 assistance throughout litigation process 1127 conflicts of interest 1127 fees 1127 independence and objectivity 1127 quality and competence 1126-1127 timing and staffing considerations 1128 engagement letter 1125-1126 notes of initial meeting 1123-1124 obtaining information from client 1124-1125 Personal Information Protection and Electronic Documents Act 1124 performance of engagement 1128-1130 defending fraud claims 1167 abuse of process 1186
black arts 1167 black ops 1199-1200 blame others 1171-1173 blaming victim 1168 burden of proof 1177 challenging plaintiff s claim to privilege 1196-1198 correctness 1179 cross-border issues 1178 discoveries and undertakings 1193 discovery plan 1189-1190 entrapment 1198 ex turpi causa 1168, 1171-1172 expert witness, suing 1179-1185 fault 1171-1172 foreign judgment procured by fraud 1178-1179 fraudulent concealment 1170 fraudulent conveyances 1199-1200 improper inducement 1177-1178 improper purpose 1185-1186, 1210-1211 innocence at stake test 1197-1198 jurisdiction 1173-1178 justice system 1167 knowing assistance or receipt 1171 laches 1169 limitation periods 1169-1171 motion for particulars 1186-1189 motions for security for costs 1189 Ontario s Limitations Act, s. 4 1169-1170 pre-trial conferences 1193-1195 presumption of regularity 1198-1199 principles of proportionality 1191 procedural fraud 1178-1179 production motions 1190-1193 scope 1195-1196 striking pleadings 1186-1189 suspect as expert witness 1196 evidence expert, see expert evidence in litigation process privilege, see privilege rules of, see fraud investigations and rules of evidence examination in aid of execution 715 admissibility 720-721 apportionment of liability 728-730 contempt order 723 debtor 715 examination of finances 718-719 examination of third parties 721-723 intentional misconduct 725 jury 720, 729 net worth analysis 719-721 property held in trust 722 property transferred prior to judgment 716 Index 1491
1492 Index questions asked on examinations in aid of execution 718-719 releases 724-728 res judicata and subsequent lawsuits 730-733 rules of privilege 717 tax evasion 720 void trust 722-723 expert evidence in litigation process 769 conflict of interest 805 contingency fees and objectivity 781-786 cross-examination 790-792 expert evidence expert opinion evidence 769-774 expert testimony 769-770, 772-773, 779, 796, 800-802 forensic standards 800-805 impartiality 783-785, 792 introducing expert evidence at trial 806-810 expert s curriculum vitae 806-807 expert s report 806 fraud engagement 807-810 rejection of expert evidence 793 jury 771-772, 774, 780-781, 790-791, 807-810 motions in limine 793-797 negative judicial comments 792-793 objectivity and expert witness 777-786 order for experts to meet and confer 812-813 pre-trial conferences 117, 794-795, 812, 1193-1195 primary facts 776, 796, 807-809 privilege and expert s report 797-800 qualifications of experts 770-771, 784-785 rejection of expert testimony 786-790 relevance 771 reliability 771-772 role of expert witness 810-812 scope of expert testimony 772-773 trier of fact necessity in assisting 772 proper inferences 776, 807 who can be expert 774-777 forensic investigation as science 1219 Anton Piller order 1229 audit evidence 1219-1220 auditing process 1219-1220 Canadian Institute of Chartered Accountants 1219 checklist to successful engagement 1235-1238 conducting investigation with due care 1235 disclosure 1234 forensic examination 1228 freeze and formulate phase 1222-1223 investigation phase 1223 pre-engagement and planning procedure phase 1222 rejecting evidence 1229 reporting and wrap-up phase 1223
sales and collection cycle 1220-1221 systematic evidence gathering 1223-1235 tax evasion 1234 Index 1493 forensic investigator forensic, meaning of 1-2 forensic investigator 1-2 forensic team 10-13 practice of, see day-to-day practice of forensic investigator professional obligations and liabilities of, see professional obligations and liabilities of investigator fraud arson, see insurance fraud and arson investigations construction, see construction fraud conveyances, see insolvency fraud, fraudulent conveyances and tracing criminal, see Criminal Code and planning fraud investigation financial institutions, see Big Data Analytics, big financial institutions and big money fraud litigation insolvency, see insolvency fraud, fraudulent conveyances and tracing insurance, see insurance fraud and arson investigations law of, see law of fraud social media, see social media investigations and law of privacy tracing, see insolvency fraud, fraudulent conveyances and tracing fraud investigations and rules of evidence 1077 affidavit evidence 1085, 1102-1103, 1106 apology 1095-1097 burden of proof 1090-1091 business records rule 1104-1105 chain of custody 1119-1120 circumstantial evidence 1086-1089 civil proceedings balance of probabilities 1077-1078 onus, reverse 1085-1086 onus of proof 1077 co-conspirator s exception to hearsay rule 1103-1104 criminal litigation beyond reasonable doubt 1077 proving guilt 1077 document preservation 1113-1118 documents in possession doctrine 1111-1112 evidence obtained in contravention of Charter 1097-1100 hearsay 1102-1103 inadmissibility provisions 1096 personal information 1100-1102 Personal Information Protection and Electronic Documents Act 1100-1102 prior consistent statements 1113 proving fraud 1089-1090 real and demonstrative evidence 1078, 1105 red flags 1087-1088, 1090, 1094 remorseful fraudster 1095-1097 requests to admit 1106-1107 right to remain silent 1110-1111
1494 Index rules of evidence, primer on 1078-1085 credibility 1083-1085 hearsay evidence 1081-1082 similar fact evidence 1109-1110 standard of proof 1092-1094 use of evidence from civil procedure in criminal trial 1094-1095 voluminous records rule 1107-1109 fraudulent transfers, see insolvency fraud, fraudulent conveyances and tracing insolvency fraud, fraudulent conveyances and tracing 551 assignments and preference 558-563 back tracing 598, 613 bankruptcy 575-578, 702-703 bona fide purchaser assignments and preferences 560-563 fraudulent conveyances 553-554 mortgage fraud 648, 650-663 mortgagee 596-597 tracing 587-589, 590-591, 591-593, 593-596, 596-597, 597-598, 610-614, 618, 620, 634, 637-645, 673 Bulk Sales Act 663 claim, equitable 557, 584, 588-589, 610-611, 636, 664-665 claiming rules, summary of 620-622 clawback tracing 623-625 mixed funds 639-643 pyramid and Ponzi schemes 625-637 competing victims claims 614-620 constructive trust 583, 592-612, 622 breach 583, 594, 612 equitable tracing claim 585, 594, 621, 644 fictitious payee 679 fictitious person 657-659, 661-662 following assets 586 fraudster s estate 593-594 fraudulent conveyances and preferences 553-563 Fraudulent Conveyances Act 553-558, 562-563, 591, 642 fraudulent instrument 658-659, 661-662 fraudulent misrepresentation 585-592, 609-612, 638, 649 good faith purchaser 556 good title 586, 589-591, 592, 603, 621, 637-639, 646-654, 657 mortgage fraud 646-663, 670 indefeasibility of title 651-653 indoor management rule 648 initial bankruptcy event 565, 571-574, 645 innocent purchaser 561, 642 insolvency 623 insolvency fraud 551-553 insolvent person 558, 564-565, 572, 623 kiting 679 knowing receipt claims 608-610, 644 Land Titles Act 648-659, 661-663 law of tracing, original assets 586-589, 592-593, 620 matrimonial litigation 557-558
mixed trust account 595, 672 nemo dat and land titles legislation 650-663 nemo dat principle 591-593, 646-648 personal accounts 682-683, 686 phoenix company 578-582 preferences under Bankruptcy and Insolvency Act arm s length, meaning of 565-566 Bankruptcy and Insolvency Act, s. 95(1) 565 evidence of pressure vs. diligent creditor forcing sound business decision 568 generally 564-565 preference rules summarized 569-571 proof of fraud 566-568 three months/12 months start 566 trustee in bankruptcy, role of 568-569 proprietary remedy 584-585 registered owners 648, 652-662 replacement exception to tracing 599 role of bank 683-684 rules for following assets 588 subrogation 597-598 substitute assets 593-596 tracing checklist 637-646 tracing claims 582-583, 622-623 tracing money used to discharge fraudster s debt 597-599 tracing principles 600-614 transfers at undervalue 571-575, 629 trust account 594-595, 628, 670-674, 681-684 value fraud 646-647 voidable title 637 wilful blindness 556-557, 613-614, 628, 683 insurance fraud and arson investigations 1345 arson for profit 1351-1388 arson experts 1356-1357, 1357-1372 arson investigation gone awry 1372-1376 investigating arson 1351-1354 need for transparency 1376-1388 arson as exemplar for civil fraud 1379-1382 behavioural red flags 1385-1386, 1386-1388 civil fraud 1377-1379 situational red flags 1382-1384 usual suspects 1355-1356 insurance 1345-1350 bases or premises 1347 insurance risk 1346-1347 loss reserves 1348-1350 insurance fraud 1350-1351 investigations as science, see forensic investigation as science litigation process as part of, see litigation process as part of investigation public, see public investigations law of fraud 29 actual fraud 38-39, 43-45, 73 Index 1495
1496 Index actus reus 29-30 amber lights 13-27 arm s-length relationships 43 breach of confidence 70 breach of fiduciary duty 59-60 caveat emptor 45-48 churning 87 Competition Act 34-35 constructive fraud 38-39, 43-45, 73 Consumer Protection Act 35-37 corporate veil 42-43 Criminal Code 31-34 deceit 48-51, 58-59 definition 30-31, 31-33 determining fraud 31-33 disclosure 85-87 domestic rules, understanding 5-10 duty of director 72 employee fraud 63-73 employee s duty 64-65, 68-70 employment contract 63-73 exemption, private company 82-83 fiduciary relationship 44, 56, 64-65 firing employee 65-66 fraudulent misrepresentation 48, 58-59 fundamental breach of contract 63, 65, 68 good faith 43-44, 61 implications of alleging fraud 63, 96 insider trading 85-87 insurance 73-77 Land Registration Reform Act 45 management fraud 61-62 mens rea 29-30 negligent misrepresentation 48-51, 51-57 non-disclosure 46 Ontario s Business Corporations Act, s. 248 59-60 Ontario s Securities Act 78-81, 85, 87 oppression remedy 59-62 oppressive conduct 59-61 participating in fraud 87-89 pleading fraud 89-92 proposals 94-96 red flags 13-27, 92 repudiation 63-64 securities legislation 77-85 shares and stocks 79 significance of finding fraud (fraus omnia corrumpit) 39-41 special contracts 36 taxonomy of fraud (fraud tree) 2-5 unconscionable conduct 43-44 unequal relationships 43-44 voidable contract 58-59 why allege fraud 92-93 working definition 37-39
Index 1497 litigation process as part of investigation, see litigation process as part of investigation criminal, see Criminal Code and planning fraud investigation defending fraud claims, see defending fraud claims examination in aid of execution, see examination in aid of execution expert evidence, see expert evidence in litigation process rules of evidence, see fraud investigations and rules of evidence litigation process as part of investigation 283 ambush at trial, preventing 363-364 best evidence rule 365, 367, 1128 Certified Forensic Investigators 286 Certified Fraud Examiners 286 changes in rules of court changing investigator s role 380-382 discovery process 314-318, 328-337, 364-365, 376-377 e-discovery compared with computer forensics and data 345-348 e-discovery compared with computer forensics in fraud case 342-345 IT process during e-discovery and fraud investigation 348-349 draft reports 358-363 examinations for discovery bifurcation to avoid discovery 352-354 challenging opposing experts, investigator s role in 357 critically evaluating expert opinions 356-357 discovery of relevant facts in privileged documents 355 finding witnesses 355-356 generally 350-352 expert opinion, credibility 324-327, 360, 368-372 expert witness, role of affidavits on motions and applications 327-328 applications and motions 321-322 combining civil and criminal proceedings 312-314 effect of criminal charge, conviction or acquittal 314-316 generally 306-310 investigators and criminal proceedings 310-312 litigation as final stage of pre-trial investigation 317-319 motions for summary judgment 322-327 parties to litigation 319-320 using courts to get evidence from non-parties 320-321 experts of deceit, perils of investigators acting as 297-298 forensic science 283-284 hard drives, production of 337-342 investigations after trial 375 investigators assisting legal counsel 363 negligent investigation 284 standard of care 284-286 witch hunt investigation 286-288 lessons learned 382-383 peer review 289-297 strategies for avoiding investigative failures 299-306 trial and admissibility of evidence kind of evidence sought by investigator 364-368 trial as final stage of investigation 374-375 using suspect s evidence against him at trial 368
1498 Index weighing evidence 369-374 tunnel vision, whether inevitable 298-299 post-judgment remedies 693 bankruptcy offences 702-705 contempt of court 696-698 contempt on examination in aid of execution 706 equitable receiver 698-699 examination by trustee in bankruptcy 705-706 examination in aid of execution 695-696 exempt assets 705 garnishment 693-695, 700-702 Mareva injunction 699-700 Quistclose trust 702 seizure 693, 700-702 terminating retainer 702 practice of forensic investigator, see day-to-day practice of forensic investigator precedents affidavit 710-711 affidavit in support of DAGG motion 977-979 affidavit in support of Mareva motion 253-259 alternative form from Bank of Montreal v. Misir 263-265 Anton Piller affidavit 225-230 Anton Piller notice of motion 222-224 Anton Piller order 231-235 application for management order 949-950 application for restraint order bank account 952-953 BIA and Courts of Justice Act court-ordered receiver 273-282 Canada Revenue Agency jeopardy order 266-267 Charter warnings by regulatory investigators 1075 DAGG notice of motion 974-976 employee conflict of interest policy 1157-1162 endorsement of warrant 964 engagement letter 1133-1137 Feeney warrant to enter dwelling house 966-968 full and final release 765-766 general warrant to search under s. 487.01 of Criminal Code 954-955 information 139 information to obtain Feeney warrant 969-973 information to obtain production order 956-957 John Doe rolling Anton Piller order 236-242 launching private prosecution 136-138 management order 951 Mareva injunction 260-262 Mareva notice of motion 243-245 minutes of settlement 747-764 Norwich notice of motion 268-270 Norwich order 271-272 notice of examination in aid of execution 767-768 notice of motion 708-709 notice of motion for Mareva injunction 246-252 order for equitable receiver from Daniels v. Daniels 712-713 order on DAGG motion 980-981
production order 958-960 production order for financial or commercial information 961-962 relinquishment of interest 965 social media preservation letter opposing party 1482-1483 social media preservation letter third parties 1484-1486 statement of claim 535-550 supplier code of conduct for hospital 1163-1165 telewarrant to search 963 pre-judgment remedies 141 absconding debtors legislation 181-184 affidavit 209-214 Anton Piller order 141, 154-160 assets, dissipation of 60, 179, 206 Bank Act freeze 184-185 certificate of pending litigation 197-199 civil litigation 141 possession 145-146 rolling orders 159 civil procedure 142-145 hearings ex parte 143 on notice 143 rights equitable 142-143 legal 142-143 writ of attachment 143-144, 181-184 writ of execution 144 writ of garnishment 144 comparing pre-judgment remedies 205-209 confidentiality orders 185-186 court-ordered receiver 187-189 criminal procedure 141-142 documentation 142 search warrant 141-142 cross-border issues 214-219 discovery in aid of injunctive relief 180-181 equity 201 equitable bills of discovery 202-205 ex parte proceedings 150-153 family law and fraud investigations 146-150 equalization payment 147 fraudulent conveyances 206 freezing order 161-170 inspection orders 189-190 interim injunction 176-180 interim mandatory order 190-192 interim preservation of personal property 196-197 interlocutory injunction 190-192 jeopardy order 170-176, 266-267 Mareva injunction 161-170, 176-180, 196-197, 214, 243-262 motion record 152, 185-186, 203 Norwich orders 185-186, 199-201 oppression, costs of investigating 150 Index 1499
1500 Index replevin order 146, 194-196 stealing a march on court 193-194 tracing order 160-161 wire transfer 247, 254, 268 writs of attachment 181-184 privacy, law of, see social media investigations and law of privacy privilege 983 bankruptcy 1007-1008 confidential communications 993, 1001-1013 legal professional privilege and 1001-1002 meaning of confidential 1002 confidentiality 1008 contributory negligence 1017 crime-fraud exception 996-998, 998-1001, 1024, 1026-1028, 1029-1031 disclosure 1025 exceptions 1021, 1024 forensic accountants 1037-1038 how privilege affects practice, discovery of evidence 1024-1026, 1038-1039 forensic investigation and privilege 1031-1033 forfeiture 1009-1013 general rule 1014 implied undertaking rule 1024-1026 law of privilege 983-986, 1038-1040 discovery of evidence 987-989 types of privilege 989 legal professional privilege ambit of 994-996 checklist 1027-1028 common interest privilege 1002-1003 confidential communications and 1001-1002 crime-fraud exception 996-998, 998-1001 intentional wrongdoing 998-1001, 1021, 1027 joint clients 1005-1006, 1009, 1015, 1037 joint interest privilege 1002-1003 legal advisor for purpose of 993-994 limits of 993 reasons for rule 991-993 receivers and trustees in bankruptcy 1007-1008 rules of 1013-1015 litigation privilege 1015-1024, 1028 patents 994, 1034 privilege claims 986, 1031 public interest 1025-1026 reasonable prospect of litigation 1016 selective waiver 1012-1013 settlement privilege 987, 989-991 solicitor-client privilege 985 spousal privilege 1030-1031 suing personally, importance of 1028-1031 tort of conspiracy 1029, 1031 waiver 1008, 1009-1013
Index 1501 professional obligations and liabilities of investigator 1239 causation 1281 Charter remedies 1331-1334 damage awards 1334-1335 definition of profession 1256-1257 distress 1279, 1323 duty of care 1259-1262, 1267, 1279, 1323-1325 ethical conduct, standards and codes of 1262 exculpatory evidence 1275, 1282, 1305, 1319, 1321 fiduciary duty 1257-1259 gross negligence 1268-1269, 1273 identification evidence 1269-1270, 1316 inadmissible evidence 1284, 1305-1306, 1319, 1320, 1321 investigator s opinion 1305, 1307 lie detection, scientific approaches to 1283-1288 behavioural red flags 1301-1302 bias in lie detection process 1315-1323 confessions, techniques to obtain 1308-1315 criteria-based content analysis 1288-1295 fabricated evidence, use of 1302-1303 forensic linguistics 1288-1295 inadmissible evidence, use of 1302-1303, 1303-1308 kinesic interviewing 1298-1301 neuro-linguistic programming 1298-1301 polygraph evidence 1295-1298 statement validity analysis 1288-1295 malicious prosecution 1273-1278, 1282, 1301, 1323, 1326, 1332, 1334, 1342 negligent investigation addressing problems with 1336-1341 bad faith 1329-1331 birth of tort 1266-1273 Charter remedies and 1331-1334 damage awards 1334-1335 factors 1320 importance of 1335-1337 private investigator and 1325-1329 police discretion 1271-1272 private investigators 1263-1265, 1274, 1318, 1325-1331, 1335, 1344 professional, implications of being 1257 professional liability of investigators 1265 professionalism, standard of 1239-1256 common practice 1240-1241 decision making under uncertainty 1245-1249 findings of credibility 1253-1256 new model 1241-1245 systematic approach to advising client in fraud case 1240 use and misuse of expected value 1241 witness credibility analysis 1250-1253 profiling 1301-1302 standard of care 1278-1279, 1280 successful claims 1281-1283 who can sue for professional malpractice 1323-1325 wrongful convictions 1270, 1272, 1340, 1341-1344
1502 Index public investigations 1041 absolute liability 1055-1057 actus reus 1053, 1055, 1057 audit triggers or risks 1044-1046 audits 1047 Canadian Charter of Rights and Freedoms, s. 32 1070 case study 1064-1070 confessions rule 1071-1074 cross-border investigations 1061-1063 Crown agent 1070-1071 fraud investigations 1047 gathering evidence, Charter consequences 1051 identification doctrine 1053-1054, 1056 interrogation and Charter rights 1052-1053 investigator, internal auditor 1043 Jarvis factors 1048, 1050-1052, 1068-1069 mens rea 1053, 1055-1057 Ontario s Evidence Act, s. 9 1062 person in authority 1071-1072 private sector investigations 1071 prosecution for tax evasion 1058-1061 public inquiries 1041-1042 public interest 1057 gravity of incident 1057 regulatory investigation 1043, 1050-1051, 1070-1071 right of silence 1062-1063 rules of evidence 1041, 1078, 1085, 1099, 1120 strict liability 1055 strict liability offences 1055-1056 tax evasion 1043-1047 remedies obtained at trial, see remedies obtained at trial post-judgment, see post-judgment remedies pre-judgment, see pre-judgment remedies remedies obtained at trial 381 affirming contract 406-407 auditor s negligence 511-513 banks, liability of 490-507 bona fide purchaser 420, 441, 475-476, 479, 483, 490 choice of remedy 518-519 claims between fraudsters 522 clawbacks 438-440 compensatory damages 395, 420, 424, 452, 454-459 constructive trust 416, 473-484 criminal rate of interest 460 cross-border considerations 523-525 Crown s post-judgment remedies 484-488 damages actual losses 386 aggravated damages 395, 453-455 at common law 416-417 award of damages 386, 440, 456-457
Index 1503 constructive fraud 407-409 exemplary damages 395, 454-455 expectation damages 387-388, 391 gaps in evidence/costs of investigation 392-394 general damages 394-395 innocent parties 386, 397-401, 414-419 loss of profits 387-391, 416, 436, 526-530 calculating loss of profits 388 primer on damages 381-385 reliance 388 rescission 414-416 restitutionary damages 418-423, 459 special rules 397-406 unjust enrichment 418 variable costs 387, 427-429, 430-431 deductions betterment 397 foreseeability principle 396-397 mitigation principle 396 disgorgement calculations 439-440 doctrine of election 435 electing between damages and disgorgement of profits 435-437 equitable compensation 411-414 equitable remedy accounting for profits 423-429 constructive trust 416-418, 425, 465, 473-484, 488, 544 differential/direct costs 430-431 differential or comparative profits 429-430 direct and indirect costs 427, 431-432 full/absorption costs 431-432 waiver of tort 421, 423, 426 fidelity bonds 488-490 fiduciary duty 416-418 fraudulent inducement 390, 398-399, 401 fraudulent misrepresentation 397-401, 415, 526-527, 547-548 imputing income family law 442-443 generally 442 imputing income for shareholders 447-450 income tax law 443-444 net worth method 444-446 injunctions 472-473 insurance policies 488-490 interest rate 460-467 joint liability and conspiracy 514-517 knowing assistance 507-509, 513-514 knowing receipt 509-511, 513-514 lawyer s negligence 513-514 legal costs 467-468 mandatory orders 472-473 misappropriated revenue 427 personal liability 450-451, 481, 490, 517, 531-534 piercing corporate veil 42-43, 490, 531-534 proceeds of unlawful activity 439, 471
1504 Index punitive damages 452-460 restitution order 468-469 resulting trust 473-484 royalty rate 432-434 secured creditors 423, 487 solidary liability 519 specific performance 441, 472-473 subrogation 440-441 taxation and damages 409-411 tort, void contract 386 trustee in bankruptcy, role of 519-522 vicarious liability 440, 517-518 winding up order 450-451 social media investigations and law of privacy 1435 criminal law, reasonable expectation of privacy and new technology 1444-1448 privacy, lawyers and social media investigators 1453-1456 confidentiality of information 1453 deceptive or misleading conduct 1454-1455 pretexting 1456 prohibition on contacting party represented by counsel 1455-1456 truthfulness in statements to others 1454-1455 privacy, social media and civil litigation 1450-1453 privacy, workplace computer and Internet use 1448-1450 privacy legislation in Canada 1440-1444 Personal Information Protection and Electronic Documents Act 1440-1444 social media evidence 1435-1438 social media investigations 1435 social media monitoring tools 1439-1440 websites 1438-1439 tracing, see insolvency fraud, fraudulent conveyances and tracing transfers, see insolvency fraud, fraudulent conveyances and tracing