A person commits theft when, with the intent to steal anything, they take property that does not belong to them. Under the Criminal Code, it does not matter whether the item is animate or inanimate or whether the person who stole the items stole it for their own benefit or for the benefit of another person. It also does not matter if you only intended to deprive the owner of their property temporarily. To obtain a conviction, the Crown must establish beyond a reasonable doubt that the accused was the person that (a) took or converted (b) an animate or inanimate thing (c) with intent to temporarily or absolutely deprive the owner of it (d) fraudulently, and without color of right.

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