Les dernières modifications apportées aux dispositions du Code criminel (le Code) en matière de fraude remontent à 2004(2). Elles ont été adoptées en réaction aux scandales mettant en cause de grandes entreprises comme Enron, Tyco et WorldCom, qui ont secoué les marchés financiers mondiaux(3).
The fraud provisions of the Criminal Code (the Code) were most recently amended in 2004,(2) in response to the global impact of corporate scandals associated wit
h companies such as Enron, Tyco and WorldCom (3) These amendments created a new offence of improper insider trading, increased the maximum sentence for the offences of fraud and fraud affecting the market from 10 to 14 years, and established a list of aggravating factors to aid the courts in sentencing (4) The federal government also announced it would create a number of Integrated Market Enforce
ment Teams (IMETs), ...[+++]composed of Royal Canadian Mounted Police (RCMP) officers, federal lawyers and other investigators, such as forensic accountants, to deal with capital markets fraud cases (5)