<P> The common - law elements of burglary often vary between jurisdictions . The common - law definition has been expanded in most jurisdictions, such that the building need not be a dwelling or even a building in the conventional sense, physical breaking is not necessary, the entry does not need to occur at night, and the intent may be to commit any felony or theft . </P> <P> The etymology originates from Anglo - Saxon or Old English, one of the Germanic languages . According to one textbook, "The word burglar comes from the two German words burg, meaning "house", and laron, meaning "thief" (literally "house thief"). Another suggested etymology is from the later Latin word burgare, "to break open" or "to commit burglary", from burgus, meaning "fortress" or "castle", with the word then passing through French and Middle English, with influence from the Latin latro, "thief". The British verb "burgle" is a late back - formation . </P> <P> In Canada, breaking and entering is prohibited by section 348 of the Criminal Code and is a hybrid offence . Breaking and entering is defined as trespassing with intent to commit an indictable offence . The crime is commonly referred to in Canada as break and enter, which in turn is often shortened to B and E . </P> <P> There is no crime of burglary as such in Finland . In the case of breaking and entering, the Finnish penal code states that </P>

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