It is important to note that just as it is forbidden to steal from a Jew,
one may not steal from a non-Jew. This includes acquiring his property or
money through deceitful means.
It is strictly prohibited to avoid paying the required fee at an
institution, through dishonesty. For example, in many places, such as zoos,
and amusement parks, the entrance fee is lower for children under a certain
age. It is forbidden to tell the ticket seller that a child is younger than
his true age, in order to pay a lower fee.
Similarly, employees often spend the money of their organization for
business related reasons. An employee may want to add non-existent expenses
to his bill, thereby making some extra money. This is, of course, forbidden.
There are cases when a person may use a friend to help him make or save
money in a dishonest fashion. For example, some people have Automobile
Association cards that enable them to receive free towing services. One may
not use his friend's card in order to benefit from the free service.
Moreover, if his friend gives him the card, then he transgresses the
prohibition of 'putting a stumbling block in front of a blind person'.
This mitzvo prohibits a person from helping or causing others to sin. In
this instance, the owner of the card enables his friend to steal the towing
costs that he should have paid.
It is also stealing to lie about one's health in order to gain more
insurance money. Thus, for example, a person may not lie about his true
weight, or deny that he has bad habits such as smoking.
Another example of stealing through deceit occurs when a professional lies
to his customer about the hours of work he put into a specific job. For
example, a lawyer may charge his client by the hour and predict that the
work will take a minimum of 20 hours. In actuality, it only takes him 4
hours. He may rationalize that he may tell his client that he worked from 20.
 Much of the information for this essay is taken from "Halachos of Other
People's Money" by Rabbi Yisroel Pinchos Bodner.