What are the elements of the offence of theft?

The elements of the offence of theft have been summarized in a number of different ways. I find the very straightforward summary set out in United States v. Espinosa, 2011 BCSC 619 at para. 22 to be most helpful. The actus reus of the offence of theft requires proof that the accused: (i) took or converted “anything”, (ii) did so fraudulently, and (iii) did so without color of right. The mens rea of the offence of theft requires proof that the accused: (i) intended to take or convert the thing, (ii) with knowledge that the property belonged to another, (iii) knowing or believing he had no right to do so (colour of right), and (iv) with intent to deprive the person of that thing.