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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

A carousel scheme involves false commercial transactions and a lengthy paper trail intended to convince government agencies that a business is eligible for large tax refunds on export sales. The fraudster creates fictitious sales and transfers to accomplice companies. The goods continue to be sold through a series of controlled companies, each liable to pay the GST [goods and services tax], before the goods are finally exported as sales of zero-rated supplies. The companies in the chain disappear without remitting the GST, and the final supplier claims a refund. This process can be repeated many times, resulting in the goods circulating in the same fashion as a carousel.  4, record 1, English, - carousel%20scheme

Record number: 1, Textual support number: 2 CONT

There are different aggressive schemes within Canada’s GST/HST [goods and services tax/harmonized sales tax] system, but the one that [the Canada Revenue Agency sees] often is referred to as a "carousel" scheme. The name "carousel" comes from the circular manner in which the transactions flow through a fabricated supply chain. This scheme involves a group of entities who work together to sell goods to each other, or, at times, provide the appearance of selling goods. In this supply chain, at least one registrant, known as the "missing trader," charges GST/HST but does not remit it to the government.  5, record 1, English, - carousel%20scheme

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Il y a différents stratagèmes abusifs dans le système de la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée] du Canada, mais celui que [l'Agence du revenu du Canada voit] souvent est appelé stratagème de type «carrousel». Le nom «carrousel» provient de la façon circulaire dont les opérations sont acheminées dans une chaîne d'approvisionnement fabriquée. Ce stratagème concerne un groupe d'entités qui travaillent ensemble pour vendre des biens entre elles ou, parfois, pour donner l'impression de vendre des biens. Dans cette chaîne d'approvisionnement, au moins un inscrit, appelé «commerçant disparu», facture la TPS/TVH, mais ne la verse pas au gouvernement.  6, record 1, French, - stratag%C3%A8me%20frauduleux%20de%20type%20carrousel

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 CONT

El fraude carrusel es un claro ejemplo de abuso de la exención del IVA [impuesto sobre el valor añadido]. Como consecuencia de ello, las mercancías que son negociadas en esos mercados sin haber soportado el pago del IVA constituyen para los defraudadores una notoria ventaja, permitiéndoles vender la mercancía a un precio inferior o con un margen mayor [al] que la venden los empresarios que sí cumplen con sus obligaciones fiscales.  2, record 1, Spanish, - fraude%20carrusel

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

CEO fraud occurs when a fraudster sends an email to a member of staff, [pretending] to be the head or principal [and] instructing that member of staff to make a one-off, usually urgent, bank transfer to a nominated bank account.  1, record 2, English, - chief%20executive%20officer%20fraud

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Qu'est-ce que la fraude du président? Il s'agit d'une escroquerie de plus en plus fréquente, qui consiste à se faire passer pour le patron d'une société et à ordonner des virements.  5, record 2, French, - fraude%20du%20pr%C3%A9sident

Record number: 2, Textual support number: 1 OBS

PDG : président-directeur-général  6, record 2, French, - fraude%20du%20pr%C3%A9sident

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A cheque bearing a false signature.  9, record 3, English, - forged%20cheque

Record number: 3, Textual support number: 1 CONT

An altered cheque is an actual cheque of an account holder that has been properly issued, but is intercepted and altered by a fraudster.  10, record 3, English, - forged%20cheque

Record number: 3, Textual support number: 2 CONT

Here are some examples of fraudulent cheque scams: A scammer purchases a $2,000 laptop on eBay and sends the vendor a bogus cheque for $3,000. ...  11, record 3, English, - forged%20cheque

Record number: 3, Textual support number: 1 OBS

The preferred Canadian spelling form is "cheque," not "check."  12, record 3, English, - forged%20cheque

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Les personnes familières avec les éléments de sécurité que certains chèques ou mandats-poste arborent seront en mesure de reconnaître plus facilement un chèque falsifié lorsqu'un ou plusieurs de ces éléments sont absents.  3, record 3, French, - ch%C3%A8que%20falsifi%C3%A9

Record number: 3, Textual support number: 2 CONT

Le nombre de plaintes le plus alarmant soumis au Bureau [de la concurrence Canada] l'année dernière s'élevait à 8 400 et ces plaintes provenaient de personnes qui avaient reçu un faux chèque ou un faux avis selon lequel elles avaient gagné un prix.  4, record 3, French, - ch%C3%A8que%20falsifi%C3%A9

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Cheque expedido fingiendo la firma del librador.  3, record 3, Spanish, - cheque%20falso

Record number: 3, Textual support number: 1 CONT

[...] cheque falsificado [...] resulta aquel otro en que, bajo firma auténtica, se enmiendan o falsifican otras declaraciones, normalmente la cantidad, aumentándola.  2, record 3, Spanish, - cheque%20falso

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Mortgage fraud is a type of real estate fraud that most often hurts the financial institutions that lend money for purchasing property. The most common form of mortgage fraud involves fraudsters acquiring property and then artificially increasing the property's value through a series of sales and resales between the fraudster and someone in cooperation with them.  3, record 4, English, - mortgage%20fraud

Record number: 4, Textual support number: 2 CONT

Mortgage loan fraud in 2006 rose 35 percent over the previous year, the Treasury Department’s Financial Crimes Enforcement Network reports. Loan fraud can involve predatory lending schemes, inflating appraisals, property flipping or falsifying borrower income to qualify for home mortgages.  4, record 4, English, - mortgage%20fraud

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Une fraude hypothécaire se produit lorsqu'une personne fournit intentionnellement de l'information inexacte, frauduleuse ou incomplète à un prêteur pour garantir un prêt hypothécaire qui, autrement, ne lui serait peut-être pas accordé.  2, record 4, French, - fraude%20hypoth%C3%A9caire

Record number: 4, Textual support number: 2 CONT

La fraude hypothécaire est un crime que le secteur bancaire, la police, les gouvernements et d'autres organisations participant à des transactions immobilières prennent très au sérieux.  2, record 4, French, - fraude%20hypoth%C3%A9caire

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Current fraud detection systems are based on scanning the point of sale(POS) transaction(credit, ATM [automatic teller machine] & debit card) against known customer profiles. These are strong at detecting the simple fraudster, but fail to stop the sophisticated fraudsters who are interested in more than just simple theft, and use the customer information to commit increasingly complex, hard-to detect, and malicious schemes that inflict an increasingly negative impact on both the customer and financial institution.  2, record 5, English, - fraud%20detection%20system

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Une société anglaise de technologies de l'information spécialisée dans les systèmes de détection de fraude a développé un logiciel pour la prévention de la fraude dans le secteur financier.  2, record 5, French, - syst%C3%A8me%20de%20d%C3%A9tection%20de%20fraude

Record 5,  Textual support,  Spanish