17. (1) Subject to this Part, all public money shall be deposited to the credit of the Receiver General.

(2) The Receiver General may establish, in the name of the Receiver General, accounts for the deposit of public money with

(a) any member of the Canadian Payments Association;

(b) any local cooperative credit society that is a member of a central cooperative credit society having membership in the Canadian Payments Association;

(c) any fiscal agent that the Minister may designate; and

(d) any financial institution outside Canada that the Minister may designate.

(3) Every person who collects or receives public money shall keep a record of receipts and deposits thereof in such form and manner as the Treasury Board may prescribe by regulation.

(4) Subject to any regulations made under subsection (5), every person employed in the collection or management of, or charged with the receipt of, public money and every other person who collects or receives public money shall pay that money to the credit of the Receiver General.

(5) The Treasury Board may make regulations

(a) prescribing the manner in which public money shall be paid to the credit of the Receiver General;

(b) authorizing any person mentioned in any of paragraphs (2)(a) to (d) who has given credit to the Receiver General for an instruction for payment that is deposited in accordance with regulations made under paragraph (a) to charge the amount of the instruction back to the Receiver General in the manner specified by the regulations, where the instruction is dishonoured after having been credited to the Receiver General; and

(c) authorizing persons who collect or receive public money to withhold their fees or commissions from payments of that money to the credit of the Receiver General.

R.S., 1985, c. F-11, s. 17; 1991, c. 24, s. 4.

17.1 (1) In this section, “collection agency” means a person, other than an employee of a department, who

(a) carries on the business of collecting debts for other persons; and

(b) is registered or licensed as a member of the legal profession or as a collector of debts in the province in which the person carries on the business of collecting debts.

(2) Subject to the direction of the Treasury Board, fees or commissions may be paid out of the Consolidated Revenue Fund to a collection agency for the collection of any amount that was owed to

(a) Her Majesty in right of Canada; or

(b) Her Majesty in right of a province on account of taxes payable to that province and that, pursuant to an agreement, Canada is authorized to collect on behalf of the province.

1991, c. 24, s. 5.

18. [Repealed, 1999, c. 26, s. 20]

19. (1) The Governor in Council may, on the recommendation of the Treasury Board,

(a) by regulation prescribe the fees or charges to be paid for a service or the use of a facility provided by or on behalf of Her Majesty in right of Canada by the users or classes of users of the service or facility; or

(b) authorize the appropriate Minister to prescribe by order those fees or charges, subject to such terms and conditions as may be specified by the Governor in Council.

(2) Fees and charges for a service or the use of a facility provided by or on behalf of Her Majesty in right of Canada that are prescribed under subsection (1) or the amount of which is adjusted under section 19.2 may not exceed the cost to Her Majesty in right of Canada of providing the service or the use of the facility to the users or class of users.

(3) For greater certainty, “users” includes

(a) Her Majesty in right of Canada, other than a department; and

(b) Her Majesty in right of a province.

R.S., 1985, c. F-11, s. 19; 1991, c. 24, s. 6.

19.1 The Governor in Council may, on the recommendation of the Treasury Board,

(a) by regulation prescribe the fees or charges to be paid for a right or privilege conferred by or on behalf of Her Majesty in right of Canada, by means of a licence, permit or other authorization, by the persons or classes of persons on whom the right or privilege is conferred; or

(b) authorize the appropriate Minister to prescribe by order those fees or charges, subject to such terms and conditions as may be specified by the Governor in Council.

1991, c. 24, s. 6.

19.2 (1) A regulation or order under section 19 or 19.1 may prescribe rules for the adjustment, by such amounts or ratios as are referred to in the regulation or order, of the amount of the fee or charge, for such period as is specified in the regulation or order, but no such rules may provide for the consideration of any factors of adjustment that are not specified in the rules.

(2) Notwithstanding that a regulation or order provides for the adjustment of the amount of a fee or charge for a period, its amount for the period is equal to its amount for the immediately preceding period unless the appropriate Minister, before the beginning of the period, publishes a notice in the Canada Gazette specifying the adjusted amount and the manner in which it was determined.

1991, c. 24, s. 6.

19.3 Regulations and orders under sections 19 and 19.1 are subject to the provisions of any Act of Parliament relating to the service or the use of the facility, or to the right or privilege, but, for greater certainty, may be made even though an Act of Parliament requires the provision of the service or facility or the conferral of the right or privilege.

1991, c. 24, s. 6.

20. (1) Where money is received by a public officer from any person as a deposit to ensure the doing of any act or thing, the public officer shall hold or dispose of the money in accordance with regulations of the Treasury Board.

(2) Where money is paid by any person to a public officer for any purpose that is not fulfilled, the money may, in accordance with regulations of the Treasury Board, be returned or repaid to that person, less such sum as in the opinion of the Board is properly attributable to any service rendered.

(3) Money paid to the credit of the Receiver General that is not public money may be returned or repaid in accordance with regulations of the Treasury Board.

R.S., c. F-10, s. 14.

21. (1) Money referred to in paragraph (d) of the definition “public money” in section 2 that is received by or on behalf of Her Majesty for a special purpose and paid into the Consolidated Revenue Fund may be paid out of the Consolidated Revenue Fund for that purpose, subject to any statute applicable thereto.

(2) Subject to any other Act of Parliament, interest may be allowed and paid from the Consolidated Revenue Fund in respect of money to which subsection (1) applies, in accordance with and at rates fixed by the Minister with the approval of the Governor in Council.

R.S., c. F-10, s. 15.

22. Where the Senate or House of Commons, by resolution or pursuant to any rule or standing order, authorizes a refund of public money that was received in respect of any proceedings before Parliament, the Receiver General may pay the refund out of the Consolidated Revenue Fund.

R.S., c. F-10, s. 16.

23. (1) In this section,

“other debt” means any amount owing to Her Majesty, other than a tax or penalty or an amount in respect of which subsection 24.1(2) applies;

“penalty” includes any forfeiture or pecuniary penalty imposed or authorized to be imposed by any Act of Parliament for any contravention of the laws relating to the collection of the revenue, or to the management of any public work producing tolls or revenue, notwithstanding that part of such forfeiture or penalty is payable to the informer or prosecutor, or to any other person;

“tax” includes any tax, impost, duty or toll payable to Her Majesty, imposed or authorized to be imposed by any Act of Parliament.

(2) The Governor in Council may, on the recommendation of the appropriate Minister, remit any tax or penalty, including any interest paid or payable thereon, where the Governor in Council considers that the collection of the tax or the enforcement of the penalty is unreasonable or unjust or that it is otherwise in the public interest to remit the tax or penalty.

(2.1) The Governor in Council may, on the recommendation of the Treasury Board, remit any other debt, including any interest paid or payable thereon, where the Governor in Council considers that the collection of the other debt is unreasonable or unjust or that it is otherwise in the public interest to remit the other debt.

(3) A remission pursuant to this section may be total or partial or conditional or unconditional and may be granted

(a) before, after or pending any suit or proceeding for the recovery of the tax, penalty or other debt in respect of which the remission is granted;

(b) before or after any payment of the tax, penalty or other debt has been made or enforced by process or execution; and

(c) with respect to a tax or other debt, in any particular case or class of cases and before the liability therefor arises.

(4) A remission pursuant to this section may be granted

(a) by forbearing to institute a suit or proceeding for the recovery of the tax, penalty or other debt in respect of which the remission is granted;

(b) by delaying, staying or discontinuing any suit or proceeding already instituted;

(c) by forbearing to enforce, staying or abandoning any execution or process on any judgment;

(d) by the entry of satisfaction on any judgment; or

(e) by repaying any sum of money paid to or recovered by the Receiver General for the tax, penalty or other debt.

(5) Where a remission is granted pursuant to this section subject to a condition and the condition is not fulfilled, the tax, penalty or other debt may be enforced, or all proceedings may be had, as if there had been no remission.

(6) A conditional remission, on fulfilment of the condition, and an unconditional remission have effect as if the remission were made after the tax, penalty or other debt in respect of which it was granted had been sued for and recovered.

(7) No tax paid to Her Majesty on any goods shall be remitted by reason only that, after the payment of the tax and after release from the control of customs or excise officers, the goods were lost or destroyed.

(8) Where a penalty imposed by any law relating to the revenue has been wholly and unconditionally remitted pursuant to this section, the remission has the effect of a pardon for the offence for which the penalty was incurred, and thereafter the offence has no legal effect prejudicial to the person to whom the remission was granted.

R.S., 1985, c. F-11, s. 23; 1991, c. 24, ss. 7, 50(F); 1999, c. 31, s. 102(F).

24. (1) Remissions granted under this Act or any other Act of Parliament may be paid out of the Consolidated Revenue Fund.

(2) Remissions granted under this or any other Act of Parliament during a fiscal year shall be reported in the Public Accounts for that year in such form as the Treasury Board may direct.

R.S., 1985, c. F-11, s. 24; 1991, c. 24, s. 8.

24.1 (1) Subject to subsection (2), no debt or obligation

(a) that is included in the statement of assets and liabilities of Canada referred to in subparagraph 64(2)(a)(iii), the forgiveness of which would result in a charge to an appropriation, or

(b) that is owing by a Crown corporation to Her Majesty

shall be forgiven in whole or in part otherwise than by or under an Act of Parliament, including an appropriation Act.

(2) No debt or obligation referred to in paragraph (1)(a) shall be forgiven unless the amount to be forgiven is included as a budgetary expenditure in an appropriation Act or any other Act of Parliament.

(3) Where a debt or obligation is forgiven pursuant to subsection (1),

(a) the forgiveness may be conditional or unconditional;

(b) if the forgiveness is conditional and the condition is not fulfilled, the debt or obligation may be enforced, or all proceedings may be had, as if there had been no forgiveness; and

(c) a conditional forgiveness, on fulfilment of the condition, and an unconditional forgiveness release the person whose debt or obligation was forgiven from all further liability for the debt or obligation.

1991, c. 24, s. 9; 1999, c. 31, s. 103(F).

24.2 Forgiveness of a debt or obligation under this or any other Act of Parliament during a fiscal year shall be reported in the Public Accounts for that year in such form as the Treasury Board may direct.

1991, c. 24, s. 9.

25. (1) Subject to subsection (2), the Treasury Board may make regulations respecting the writing off, in whole or in part, of any debt or obligation due to Her Majesty or any claim by Her Majesty, and without restricting the generality of the foregoing, may make regulations prescribing

(a) the criteria for determining whether any debt, obligation or claim may be written off;

(b) the requirements to be met and the procedures to be followed before any debt, obligation or claim may be written off; and

(c) the information and records to be kept in respect of debts, obligations and claims that are written off.

(2) No debt, obligation or claim that is included in the statement of assets and liabilities of Canada referred to in subparagraph 64(2)(a)(iii), the writing off of which would result in a charge to an appropriation, shall be written off unless the amount to be written off is included as a budgetary expenditure in an appropriation Act or any other Act of Parliament.

(3) The writing off of any debt, obligation or claim pursuant to this section does not affect any right of Her Majesty to collect or recover the debt, obligation or claim.

(4) Any debt, obligation or claim written off under this or any other Act of Parliament during a fiscal year shall be reported in the Public Accounts for that year in such form as the Treasury Board may direct.

(5) [Repealed, 1991, c. 24, s. 10]

R.S., 1985, c. F-11, s. 25; 1991, c. 24, ss. 10, 50(F); 1999, c. 31, s. 104(F).

26. Subject to the Constitution Acts, 1867 to 1982, no payments shall be made out of the Consolidated Revenue Fund without the authority of Parliament.

R.S., c. F-10, s. 19.

27. All estimates of expenditures submitted to Parliament shall be in respect of payments during the fiscal year to which the estimates relate and expenditures that will be incurred during that fiscal year.

R.S., 1985, c. F-11, s. 27; 1991, c. 24, s. 11.

28. Where an appropriation is made for any purpose in any Act of Parliament for granting to Her Majesty any sum of money to defray expenses of the federal public administration for a fiscal year, no payment shall be made pursuant to that appropriation out of the Consolidated Revenue Fund unless a warrant, prepared on the order of the Governor in Council, has been signed by the Governor General authorizing expenditures to be charged against the appropriation, and no payments in excess of the amount of expenditures so authorized shall be made.

R.S., 1985, c. F-11, s. 28; 1999, c. 31, s. 105(F); 2003, c. 22, s. 224(E).

29. (1) Where a guarantee has been given under the authority of Parliament by or on behalf of Her Majesty for the payment of any debt or obligation, any amount required to be paid by the terms of the guarantee may, subject to the Act authorizing the guarantee, be paid out of the Consolidated Revenue Fund.

(2) An authority referred to in subsection (1) may be contained in an appropriation Act.

R.S., c. F-10, s. 22; 1980-81-82-83, c. 170, s. 6.

29.1 (1) A departmental corporation may expend during a fiscal year, for the purposes of the departmental corporation, any revenues that it receives in that fiscal year through the conduct of its operations.

(2) A department may, in respect of its approved programs or authorized expenditures, be authorized by an appropriation Act

(a) for the purposes that are specified in that Act, to expend revenues that it receives in a fiscal year through the conduct of its operations to offset expenditures that it incurs in that fiscal year; and

(b) for such purposes and with such drawdown limit as are specified in that Act, to establish a revolving fund.

(3) The purposes and drawdown limit of a revolving fund referred to in subsection (2) may be amended by means of an appropriation Act.

(4) The operation of a revolving fund and the spending of revenues pursuant to this or any other Act of Parliament is, in addition to any limitation imposed by statute, subject to such terms and conditions as the Treasury Board may direct.

1991, c. 24, s. 12.

30. (1) Subject to subsection (1.1), where a payment is urgently required for the public good

(a) at any time that Parliament is not in session from the date of a dissolution until sixty days following the date fixed for the return of the writs at the general election immediately following that dissolution, and

(b) there is no other appropriation pursuant to which the payment may be made,

the Governor in Council, on the report of the President of the Treasury Board that there is no appropriation for the payment and the report of the appropriate Minister that the payment is urgently required for the public good, may, by order, direct the preparation of a special warrant to be signed by the Governor General authorizing the payment to be made out of the Consolidated Revenue Fund.

(1.1) The Governor in Council shall not, in the sixty days referred to in subsection (1), direct the preparation of a special warrant referred to in that subsection when Parliament is not in session on any of those days by virtue of the fact that it is prorogued.

(2) A special warrant issued pursuant to this section shall for the purposes of this Act be deemed to be an appropriation for the fiscal year in which the warrant is issued.

(3) Every warrant issued under this section shall be published in the Canada Gazette within thirty days after it is issued, and a statement showing all warrants issued under this section and the amounts of those warrants shall be laid by the President of the Treasury Board before the House of Commons within fifteen days after the commencement of the next ensuing session of Parliament.

(4) Where a special warrant has been issued pursuant to this section, the amounts appropriated thereby shall be deemed to be included in and not to be in addition to the amounts appropriated by the Act of Parliament enacted next thereafter for granting to Her Majesty sums of money to defray expenses of the federal public administration for a fiscal year.

(5) [Repealed, 1997, c. 5, s. 1]

R.S., 1985, c. F-11, s. 30; 1997, c. 5, s. 1; 2003, c. 22, s. 224(E).

31. (1) At the commencement of each fiscal year or at such other times as the Treasury Board may direct, the deputy head or other person charged with the administration of a service for which there is an appropriation by Parliament or an item included in estimates then before the House of Commons shall, unless otherwise directed by the Board, prepare a division of the appropriation or item into allotments in the form detailed in the estimates submitted to Parliament for the appropriation or item or in such other form as the Board may prescribe and shall submit the division to the Board.

(2) Where a division required to be submitted to the Treasury Board pursuant to subsection (1) is approved by the Board, the allotments shall not be varied or amended without the approval of the Board.

(3) The deputy head or other person charged with the administration of a service for which a division is required to be prepared pursuant to subsection (1) shall ensure by an adequate system of internal control and audit that the allotments provided in that division are not exceeded.

R.S., 1985, c. F-11, s. 31; 1991, c. 24, s. 50(F); 1999, c. 31, s. 106(F).

32. (1) No contract or other arrangement providing for a payment shall be entered into with respect to any program for which there is an appropriation by Parliament or an item included in estimates then before the House of Commons to which the payment will be charged unless there is a sufficient unencumbered balance available out of the appropriation or item to discharge any debt that, under the contract or other arrangement, will be incurred during the fiscal year in which the contract or other arrangement is entered into.

(2) The deputy head or other person charged with the administration of a program for which there is an appropriation by Parliament or an item included in estimates then before the House of Commons shall, as the Treasury Board may prescribe, establish procedures and maintain records respecting the control of financial commitments chargeable to each appropriation or item.

R.S., 1985, c. F-11, s. 32; 1999, c. 31, s. 107(F).

33. (1) No charge shall be made against an appropriation except on the requisition of the appropriate Minister of the department for which the appropriation was made or of a person authorized in writing by that Minister.

(2) Every requisition for a payment out of the Consolidated Revenue Fund shall be in such form, accompanied by such documents and certified in such manner as the Treasury Board may prescribe by regulation.

(3) No requisition shall be made pursuant to subsection (1) for a payment that

(a) would not be a lawful charge against the appropriation;

(b) would result in an expenditure in excess of the appropriation; or

(c) would reduce the balance available in the appropriation so that it would not be sufficient to meet the commitments charged against it.

(4) The appropriate Minister may transmit to the Treasury Board any requisition with respect to which that Minister desires the direction of the Board, and the Board may order that payment be made or refused.

R.S., c. F-10, s. 26.

34. (1) No payment shall be made in respect of any part of the federal public administration unless, in addition to any other voucher or certificate that is required, the deputy of the appropriate Minister, or another person authorized by that Minister, certifies

(a) in the case of a payment for the performance of work, the supply of goods or the rendering of services,

(i) that the work has been performed, the goods supplied or the service rendered, as the case may be, and that the price charged is according to the contract, or if not specified by the contract, is reasonable,

(ii) where, pursuant to the contract, a payment is to be made before the completion of the work, delivery of the goods or rendering of the service, as the case may be, that the payment is according to the contract, or

(iii) where, in accordance with the policies and procedures prescribed under subsection (2), payment is to be made in advance of verification, that the claim for payment is reasonable; or

(b) in the case of any other payment, that the payee is eligible for or entitled to the payment.

(2) The Treasury Board may prescribe policies and procedures to be followed to give effect to the certification and verification required under subsection (1).

R.S., 1985, c. F-11, s. 34; 1991, c. 24, s. 13; 2003, c. 22, s. 224(E).

35. (1) In this section and section 36, “instruction for payment” means an instrument or other instruction for the payment of money, but does not include a requisition under section 33.

(2) Every payment out of the Consolidated Revenue Fund shall be made under the direction and control of the Receiver General by the issuance of an instruction for payment, in such form and authenticated in such manner as the Treasury Board may direct.

(3) An amount set out in an instruction for payment issued under subsection (2), less any amount charged back as a result of a reconciliation pursuant to section 36, may be paid out of the Consolidated Revenue Fund where

(a) a claim for settlement of the amount is made by a member of the Canadian Payments Association or by a person authorized by the Receiver General to make a claim for settlement; and

(b) the claim is made in the prescribed manner and is accompanied by the prescribed evidence.

(4) The Receiver General may prescribe the manner of making a claim for settlement and the evidence that must accompany the claim.

R.S., 1985, c. F-11, s. 35; 1991, c. 24, s. 14; 1999, c. 31, s. 108(F).

36. (1) Where a payment out of the Consolidated Revenue Fund is made in respect of a claim for settlement, the Receiver General shall examine the claim and make a reconciliation between the claim and

(a) the supporting evidence; and

(b) the instruction for payment to which the claim relates.

(2) The Treasury Board may, on the recommendation of the Receiver General and with the approval of the Auditor General of Canada, make regulations governing

(a) the destruction of records of instructions for payment, including payment instruments, after the amounts specified in the instructions for payment have been paid;

(b) the destruction of claims for settlement; and

(c) the destruction of records of instructions for settlement, including instruments for settlement within or between departments, after settlement has been effected.

R.S., 1985, c. F-11, s. 36; 1991, c. 24, s. 14; 1999, c. 31, s. 109(F).

37. The balance of an appropriation that remains unexpended at the end of a fiscal year or such longer period as may be specified in an appropriation Act or any other Act of Parliament, after adjustment for the recording of debts incurred and other amounts due or owing referred to in section 37.1, shall lapse.

R.S., 1985, c. F-11, s. 37; 1991, c. 24, s. 15; 1996, c. 18, s. 7.

37.1 (1) Subject to such directions as the Treasury Board may make, a debt incurred by Her Majesty for work performed, goods received or services rendered before the end of a fiscal year, and any amount due or owing under a contract, contribution or other similar arrangement entered into before the end of the fiscal year that remains unpaid at the end of the fiscal year, shall be recorded as a charge against the appropriation to which it relates.

(2) Subject to subsection (3), in such period as the Treasury Board may specify or, if no such period is specified, at any time, a payment may be made for the purpose of settling any debt or other amount due or owing that has been recorded as a charge against an appropriation pursuant to subsection (1).

(3) The discharge or settlement of a debt or other amount due or owing that has been recorded as a charge against an appropriation pursuant to subsection (1), or any part thereof, and that was in excess of the balance then remaining in the appropriation

(a) constitutes a first charge against the next appropriation in the year of discharge or settlement; and

(b) operates to reduce the available spending authority of that next appropriation by the lesser of

(i) the amount of the discharge or settlement, and

(ii) the amount of the excess.

(4) Where, despite paragraph 33(3)(b), a payment is made that results in an expenditure that is in excess of an appropriation,

(a) the amount by which the expenditure exceeds the balance then remaining in the appropriation constitutes a first charge against the next appropriation of the immediately subsequent fiscal year; and

(b) the available spending authority of that next appropriation is reduced by that amount.

1991, c. 24, s. 15.

38. (1) The Treasury Board may make regulations

(a) authorizing the making of accountable advances chargeable to the appropriation for the service in respect of which the advance is made; and

(b) providing for the repayment of, accounting for and recovery of accountable advances.

(2) Any accountable advance or any portion thereof that is not repaid, accounted for or recovered in accordance with the regulations may be recovered out of any moneys payable by Her Majesty to the person to whom the advance was made or, where the person is deceased, out of any moneys payable by Her Majesty to the estate of that person.

(3) Every accountable advance that is not repaid, accounted for or recovered by the end of the fiscal year in which it was made shall be reported in the Public Accounts for that year.

R.S., c. F-10, s. 31; 1980-81-82-83, c. 170, s. 9.

39. Subject to such directions as the Treasury Board may make, any amount received as

(a) a refund of an expenditure,

(b) a repayment of an advance,

(c) a refund or repayment of an overpayment,

(d) a rebate, including a tax rebate or some other price adjustment on a payment,

(e) a reimbursement pursuant to a cost-sharing arrangement,

(f) a recovery from an indemnification, or

(g) a recovery under a claim for loss of or damage to a Crown asset

shall be credited to the appropriation against which the related expenditure, advance or payment was charged.

R.S., 1985, c. F-11, s. 39; 1991, c. 24, s. 16.

40. It is a term of every contract providing for the payment of any money by Her Majesty that payment under that contract is subject to there being an appropriation for the particular service for the fiscal year in which any commitment under that contract would come in course of payment.

R.S., 1985, c. F-11, s. 40; 1991, c. 24, s. 50(F).

41. (1) The Governor in Council may make regulations with respect to the conditions under which contracts may be entered into and, notwithstanding any other Act of Parliament,

(a) may direct that no contract by the terms of which payments are required in excess of such amount or amounts as the Governor in Council may prescribe shall be entered into or have any force or effect unless entry into the contract has been approved by the Governor in Council or the Treasury Board; and

(b) may make regulations with respect to the security to be given to and in the name of Her Majesty to secure the due performance of contracts.

(2) Subsection (1) does not apply in respect of Crown corporations or the Canada Revenue Agency.

R.S., 1985, c. F-11, s. 41; 1991, c. 24, s. 50(F); 1999, c. 17, s. 160; 2005, c. 38, s. 138.

42. [Repealed, 1991, c. 24, s. 17]