155. (1) Where any person is indebted to

(a) Her Majesty in right of Canada, or

(b) Her Majesty in right of a province on account of taxes payable to any province, and an agreement exists between Canada and the province whereby Canada is authorized to collect the tax on behalf of the province,

the appropriate Minister responsible for the recovery or collection of the amount of the indebtedness may authorize the retention of the amount of the indebtedness by way of deduction from or set-off against any sum of money that may be due or payable by Her Majesty in right of Canada to the person or the estate of that person.

(2) Where, in the opinion of the Minister of Finance,

(a) any person is indebted to a province by reason of having received from the province a payment, in respect of which Canada has contributed under any Act, to which that person was not entitled, and

(b) the province has made reasonable efforts to effect recovery of the amount of such indebtedness,

the Minister may require the retention of the amount of the indebtedness by way of deduction from or set-off against any sum of money that may be due and payable by Her Majesty in right of Canada to that person, and the amount so deducted, less the portion thereof that in the opinion of the Minister is proportionate to the contribution in respect thereof made by Canada, may be paid to the province out of the Consolidated Revenue Fund.

(3) The Receiver General may recover any over-payment made out of the Consolidated Revenue Fund on account of salary, wages, pay or pay and allowances out of any sum of money that may be due or payable by Her Majesty in right of Canada to the person to whom the over-payment was made.

(4) No amount may be retained under subsection (1) without the consent of the appropriate Minister under whose responsibility the payment of the sum of money due or payable referred to in that subsection would but for that subsection be made.

R.S., c. F-10, s. 95; 1980-81-82-83, c. 170, s. 21; 1984, c. 31, s. 12.

155.1 (1) Subject to subsections (4) and (5) and except as otherwise provided by or pursuant to any other Act of Parliament, or any regulation, order, contract or arrangement, interest is payable to Her Majesty in accordance with the regulations on any amount owed to Her Majesty

(a) as a result of an overpayment or an erroneous payment; or

(b) under any other Act of Parliament, or any regulation, order, contract or arrangement.

(2) Subject to subsections (4) and (5) and except as otherwise provided by or pursuant to any other Act of Parliament, or any regulation, order, contract or arrangement, an administrative charge is payable in accordance with the regulations where, in payment or settlement of an amount due to Her Majesty, a person

(a) tenders an instrument that is subsequently dishonoured; or

(b) has authorized the direct debiting at a specified time of an account at a financial institution and the debit is not made at the specified time.

(3) Any interest or administrative charge payable pursuant to this section is a debt due to Her Majesty and may be recovered pursuant to section 155 or in any court of competent jurisdiction.

(4) No interest or administrative charge is payable pursuant to this section where the appropriate Minister waives the interest or administrative charge in accordance with the regulations.

(5) Where the appropriate Minister, in accordance with the regulations, reduces any interest or administrative charge that would otherwise be payable pursuant to this section, the reduced interest or administrative charge is the amount payable.

(6) The Treasury Board may make regulations prescribing

(a) rates of interest, or the manner of calculating rates of interest, payable under subsection (1);

(b) administrative charges, or the manner of calculating administrative charges, payable under subsection (2);

(c) terms and conditions for the imposition and payment of interest and administrative charges under this section; and

(d) terms and conditions under which the appropriate Minister may waive or reduce the interest or administrative charges payable pursuant to this section.

(7) Any of the matters referred to in paragraphs (6)(a) to (d) may be prescribed with respect to any class of debts or debtors or with respect to any circumstances giving rise to a debt.

1991, c. 24, s. 45.

156. (1) The appropriate Minister responsible for the recovery or collection of a debt or obligation due or payable to Her Majesty or a claim by Her Majesty may accept any security in respect of the debt, obligation or claim and may realize on the security, assign or sell Her Majesty’s interest in it or discharge, release or otherwise dispose of the security or Her Majesty’s interest in it.

(2) The power to dispose of any security or Her Majesty’s interest in any security pursuant to this section may be exercised with respect to any part of the security or interest.

(3) The Treasury Board may make regulations respecting the acceptance and disposition of security or Her Majesty’s interest in security under subsection (1), including regulations prescribing

(a) what may be accepted as security; and

(b) terms and conditions on which security may be accepted or on which security or Her Majesty’s interest in security may be realized on or disposed of.

R.S., 1985, c. F-11, s. 156; 1991, c. 24, s. 46.

157. Where it appears to the Governor in Council that any account, statement, return or document required by any Act of Parliament or otherwise to be laid before one or both Houses of Parliament contains the same information as or less information than is contained in the Public Accounts or in any estimates of expenditures submitted to Parliament, the Governor in Council may direct that the account, statement, return or other document be discontinued, and thereafter it need not be prepared or laid before either House of Parliament.

R.S., 1985, c. F-11, s. 157; 1991, c. 24, s. 47.

158. A document purporting to be a copy of an entry in the records of the Treasury Board certified by the Secretary, a Deputy Secretary, or an Assistant Secretary of the Treasury Board or by the Comptroller General of Canada, a Deputy Comptroller General of Canada or by an Assistant Comptroller General of Canada is, without proof of the signature or of the official character of the person purporting to have signed it, admissible in any court of justice and has the same probative force as the original document would have if it were proven in the ordinary way.

R.S., c. F-10, s. 97; 1980-81-82-83, c. 170, s. 22; 1984, c. 31, s. 12.

159. (1) In this section, “other financial institution” means

(a) a member of the Canadian Payments Association, a local cooperative credit society, a fiscal agent or a financial institution with which the Receiver General establishes accounts for the deposit of public money pursuant to subsection 17(2); and

(b) any other financial institution that accepts or receives an instruction for payment issued pursuant to section 35.

(2) No bank or other financial institution shall make a charge

(a) for cashing a cheque or other instrument drawn on the Receiver General or on the Receiver General’s account in the Bank of Canada or any other bank or other financial institution;

(b) for honouring or otherwise giving value for any other instruction for payment issued pursuant to section 35; or

(c) in respect of any cheque or other instruction for payment drawn in favour of the Receiver General, the Government of Canada, any department or any public officer in the officer’s official capacity, and tendered for deposit to the credit of the Receiver General.

(3) Nothing in subsection (2) shall be construed as prohibiting any arrangement between the Government of Canada and a bank or other financial institution concerning compensation for services performed by the bank or institution for the Government of Canada or interest to be paid on any or all deposits of the Government of Canada with the bank or institution.

R.S., 1985, c. F-11, s. 159; 1991, c. 24, s. 48.

160. The Governor in Council may make regulations for carrying the purposes and provisions of this Act into effect.

R.S., c. F-10, s. 100; 1984, c. 31, s. 12.

161. (1) The appropriate Minister, any public servant employed in a department, any employee of a Crown corporation or any person acting on behalf of a department or Crown corporation who performs duties relating to the management or protection of computer systems of the department or the Crown corporation may take reasonable measures for such purposes, including the interception of private communications in circumstances specified in paragraph 184(2)(e) of the Criminal Code.

(2) Subject to subsection (3), with respect to an interception referred to in subsection (1), the appropriate Minister shall take reasonable measures to ensure that only data that is essential to identify, isolate or prevent harm to the computer system will be used or retained.

(3) Nothing in this section affects any other lawful authority to intercept, use, retain, access or disclose a private communication.

(4) For the purposes this section, “computer system” means a device that, or a group of interconnected or related devices one or more of which,

(a) contains computer programs or other data; and

(b) pursuant to computer programs,

(i) performs logic and control, and

(ii) may perform any other function.

2004, c. 12, s. 20.

Department of Agriculture and Agri-Food

Ministère de l’Agriculture et de l’Agroalimentaire

Department of Canadian Heritage

Ministère du Patrimoine canadien

Department of Citizenship and Immigration

Ministère de la Citoyenneté et de l’Immigration

Department of the Environment

Ministère de l’Environnement

Department of Finance

Ministère des Finances

Department of Fisheries and Oceans

Ministère des Pêches et des Océans

Department of Foreign Affairs and International Trade

Ministère des Affaires étrangères et du Commerce international

Department of Health

Ministère de la Santé

Department of Human Resources and Skills Development

Ministère des Ressources humaines et du Développement des compétences

Department of Indian Affairs and Northern Development

Ministère des Affaires indiennes et du Nord canadien

Department of Industry

Ministère de l’Industrie

Department of Justice

Ministère de la Justice

Department of National Defence

Ministère de la Défense nationale

Department of Natural Resources

Ministère des Ressources naturelles

Department of Public Safety and Emergency Preparedness

Ministère de la Sécurité publique et de la Protection civile

Department of Public Works and Government Services

Ministère des Travaux publics et des Services gouvernementaux

Department of Social Development

Ministère du Développement social

Department of Transport

Ministère des Transports

Treasury Board

Conseil du Trésor

Department of Veterans Affairs

Ministère des Anciens Combattants

Department of Western Economic Diversification

Ministère de la Diversification de l’économie de l’Ouest canadien

R.S., 1985, c. F-11, Sch. I; R.S., 1985, c. 18 (3rd Supp.), s. 36; 1989, c. 27, s. 21; 1990, c. 1, s. 26; 1991, c. 3, s. 11; 1992, c. 1, ss. 71, 145(F); 1994, c. 31, s. 16, c. 38, ss. 15, 16, c. 41, ss. 23, 24; 1995, c. 1, ss. 40, 41, c. 5, ss. 16, 17, c. 11, ss. 19, 20; 1996, c. 8, ss. 21, 22, c. 11, ss. 54, 55, c. 16, ss. 42, 43; 1999, c. 17, s. 161; 2000, c. 34, s. 94(F); 2003, c. 22, s. 10; 2005, c. 10, ss. 27, 28, c. 34, s. 65, 66, c. 35, s. 54.

1992, c. 1, s. 72; 1993, c. 3, s. 14; SOR/93-84, 298, 359, 536, 537, 538; SI/93-104, 114, 115, 118, 119, 120, 205, 207, 208; 1994, c. 31, s. 17, c. 38, s. 17, c. 41, s. 25; SOR/94-272, 585; 1995, c. 1, ss. 42, 43, c. 5, ss. 18, 19(F), c. 29, ss. 14, 17, 30; SOR/95-594; 1996, c. 8, s. 23, c. 10, ss. 229.1, 229.2, c. 11, ss. 56 to 57.1; SOR/96-101, 102, 355, 386, 452, 537; 1998, c. 9, ss. 42, 43, c. 26, ss. 74, 75, c. 35, s. 122; SOR/98-99, 118, 147; SOR/98-318, s. 1; SOR/98-329, 564; 1999, c. 31, ss. 119 to 121; SOR/99-66, 152; SOR/2000-286; 2001, c. 9, s. 588, c. 29, ss. 53, 54, c. 34, ss. 47, 48; SOR/2001-141, s. 1; SOR/2001-198, 332; 2002, c. 8, ss. 142, 143; SOR/2002-46, 69, 289, 293; 2003, c. 22, ss. 168, 224(E), 247; SOR/2003-145, 146, 419, 420, 424, 425, 431, 433, 436, 437, 441, 442, 443, 444, 445; 2004, c. 11, ss. 29, 30; SOR/2004-21, 161, 162, 163, 164, 204, 224; 2005, c. 10, s. 34, c. 26, s. 24, c. 34, s. 67, c. 38, s. 114; SOR/2006-26, 30, 31, 35, 37, 38, 39, 42, 48, 68, 97, 101.

Assisted Human Reproduction Agency of Canada

Agence canadienne de contrôle de la procréation assistée

Canada Border Services Agency

Agence des services frontaliers du Canada

Canada Emission Reduction Incentives Agency

Agence canadienne pour l’incitation à la réduction des émissions

Canada Employment Insurance Commission

Commission de l’assurance-emploi du Canada

Canada Revenue Agency

Agence du revenu du Canada

Canada School of Public Service

École de la fonction publique du Canada

Canadian Centre for Occupational Health and Safety

Centre canadien d’hygiène et de sécurité au travail

Canadian Food Inspection Agency

Agence canadienne d’inspection des aliments

Canadian Institutes of Health Research

Instituts de recherche en santé du Canada

Canadian Nuclear Safety Commission

Commission canadienne de sûreté nucléaire

Canadian Polar Commission

Commission canadienne des affaires polaires

Canadian Transportation Accident Investigation and Safety Board

Bureau canadien d’enquête sur les accidents de transport et de la sécurité des transports

Law Commission of Canada

Commission du droit du Canada

The National Battlefields Commission

Commission des champs de bataille nationaux

National Research Council of Canada

Conseil national de recherches du Canada

National Round Table on the Environment and the Economy

Table ronde nationale sur l’environnement et l’économie

Natural Sciences and Engineering Research Council

Conseil de recherches en sciences naturelles et en génie

Parks Canada Agency

Agence Parcs Canada

Social Sciences and Humanities Research Council

Conseil de recherches en sciences humaines

R.S., 1985, c. F-11, Sch. II; R.S., 1985, c. 22 (1st Supp.), s. 11; SOR/85-108; 1989, c. 3, s. 43; 1990, c. 3, s. 32; 1991, c. 6, s. 23, c. 16, s. 22; 1993, c. 1, ss. 18, 40, c. 31, s. 25; 1996, c. 9, s. 27, c. 11, ss. 58, 59; 1997, c. 6, s. 51, c. 9, ss. 102, 103; 1998, c. 31, s. 50; 1999, c. 17, s. 162, c. 31, s. 122; 2000, c. 6, ss. 43, 44, c. 34, s. 19; 2002, c. 17, s. 16; 2003, c. 22, ss. 253, 254; 2004, c. 2, s. 74; 2005, c. 30, s. 89, c. 38, ss. 115, 138.

Atlantic Pilotage Authority

Administration de pilotage de l’Atlantique

Atomic Energy of Canada Limited

Énergie atomique du Canada, Limitée

Blue Water Bridge Authority

Administration du pont Blue Water

Business Development Bank of Canada

Banque de développement du Canada

Canada Deposit Insurance Corporation

Société d’assurance-dépôts du Canada

Canada Lands Company Limited

Société immobilière du Canada Limitée

Canada Mortgage and Housing Corporation

Société canadienne d’hypothèques et de logement

Canadian Air Transport Security Authority

Administration canadienne de la sûreté du transport aérien

Canadian Commercial Corporation

Corporation commerciale canadienne

Canadian Dairy Commission

Commission canadienne du lait

Canadian Museum of Civilization

Musée canadien des civilisations

Canadian Museum of Nature

Musée canadien de la nature

Canadian Tourism Commission

Commission canadienne du tourisme

Cape Breton Development Corporation

Société de développement du Cap-Breton

Defence Construction (1951) Limited

Construction de défense (1951) Limitée

Enterprise Cape Breton Corporation

Société d’expansion du Cap-Breton

Export Development Canada

Exportation et développement Canada

Farm Credit Canada

Financement agricole Canada

The Federal Bridge Corporation Limited

La Société des ponts fédéraux Limitée

First Nations Statistical Institute

Institut de la statistique des premières nations

Freshwater Fish Marketing Corporation

Office de commercialisation du poisson d’eau douce

Great Lakes Pilotage Authority

Administration de pilotage des Grands Lacs

Laurentian Pilotage Authority

Administration de pilotage des Laurentides

Marine Atlantic Inc.

Marine Atlantique S.C.C.

National Capital Commission

Commission de la capitale nationale

National Gallery of Canada

Musée des beaux-arts du Canada

National Museum of Science and Technology

Musée national des sciences et de la technologie

Pacific Pilotage Authority

Administration de pilotage du Pacifique

Queens Quay West Land Corporation

Queens Quay West Land Corporation

Ridley Terminals Inc.

Ridley Terminals Inc.

Standards Council of Canada

Conseil canadien des normes

VIA Rail Canada Inc.

VIA Rail Canada Inc.

Canada Development Investment Corporation

Corporation d’investissements au développement du Canada

Canada Post Corporation

Société canadienne des postes

Royal Canadian Mint

Monnaie royale canadienne

R.S., 1985, c. F-11, Sch. III; R.S., 1985, c. 17 (1st Supp.), s. 24, c. 39 (1st Supp.), s. 1, c. 44 (1st Supp.), s. 3, c. 46 (1st Supp.), s. 8; SOR/85-162, 208, 1138; R.S., 1985, c. 15 (2nd Supp.), s. 1, c. 28 (2nd Supp.), s. 2; SOR/86-483, 953; R.S., 1985, c. 9 (3rd Supp.), ss. 1, 2, c. 31 (3rd Supp.), s. 1; SOR/87-128; R.S., 1985, c. 7 (4th Supp.), s. 5, c. 35 (4th Supp.), s. 13, c. 41 (4th Supp.), s. 51; SOR/88-36; SOR/89-295; 1990, c. 3, s. 32; 1991, c. 10, ss. 18, 20, c. 38, ss. 6, 9, 27, 36, 46; SOR/91-460; 1993, c. 1, s. 28; SOR/93-347; 1995, c. 24, s. 18, c. 28, ss. 50, 51, c. 29, s. 82; 1998, c. 10, ss. 174 to 177, 180; SOR/98-565; 2000, c. 28, s. 49; 2001, c. 22, ss. 14, 15, c. 33, ss. 21, 22; 2002, c. 9, s. 3; SOR/2002-173; 2005, c. 9, s. 149.