Canada
Practice Relating to Rule 113. Treatment of the Dead
Section B. Protection of the dead against despoliation
Canada’s LOAC Manual (1999) states that the belligerents “must … prevent [the] remains [of the dead] from being despoiled”.

With respect to non-international armed conflicts in particular, the manual states: “Steps must also be taken to … prevent despoliation [of the dead].”
Canada’s Code of Conduct (2001) provides: “The personal property of … the dead shall not be taken.”
Canada’s LOAC Manual (2001) states in its chapter on the treatment of the wounded, sick and shipwrecked:
The parties to a conflict must protect the wounded, sick and shipwrecked from pillage and ill-treatment and ensure their adequate care. They must also search for the dead and prevent their remains from being despoiled.
Canada’s Code of Conduct (2005) states: “The personal property of … the dead shall not be taken.”
Canada’s National Defence Act (1985) provides: “Every person who … steals from, or with intent to steal searches, the person of any person killed … in the course of warlike operations … is guilty of [a punishable] offence.”