43. (1) Notwithstanding any statement in any other Act of Parliament to the effect that this Act or any portion or provision of it does not apply, no money shall be borrowed by or on behalf of Her Majesty in right of Canada except as provided by or under

(a) this Act;

(b) any other Act of Parliament that expressly authorizes the borrowing of money; or

(c) any other Act of Parliament that provides for the borrowing of money from Her Majesty in right of Canada or of a province.

(2) No securities shall be issued by or on behalf of Her Majesty in right of Canada without the authority of Parliament.

R.S., 1985, c. F-11, s. 43; 1999, c. 26, s. 21(E); 2001, c. 11, s. 4.

44. (1) When by this Act or any other Act of Parliament authority is given to raise money by Her Majesty, the Governor in Council may, subject to the Act authorizing the raising of the money, authorize the Minister to borrow the money by any means that the Minister considers appropriate.

(2) The aggregate principle amount of money borrowed by the Minister under this section in any fiscal year may not exceed the amount that is specified by order of the Governor in Council for that fiscal year.

(3) Subject to any terms and conditions that the Governor in Council may specify, the Minister may enter into any contract or agreement, issue securities and do any other thing relating to the borrowing of money that the Minister considers appropriate.

(4) Subsection (3) applies with respect to anything done in relation to borrowings under this section, as it read immediately before the coming into force of this subsection, as though the borrowing were done under subsection (1).

R.S., 1985, c. F-11, s. 44; 1999, c. 26, s. 22.

45. (1) If the Minister borrows money by way of an auction, the Minister may establish rules governing the conduct of the auction, including rules relating to

(a) the eligibility of persons to participate in the auction;

(b) the provision to the Minister by participants of any information that the Minister considers relevant, including information respecting holdings of securities and transactions in securities;

(c) the form of bids;

(d) the maximum amount that may be bid for by a participant; and

(e) the certification and verification of bids.

(2) Rules governing the conduct of an auction are not statutory instruments as defined in the Statutory Instruments Act.

R.S., 1985, c. F-11, s. 45; 1999, c. 26, s. 22.

45.1 The Governor in Council may authorize the Minister, subject to any terms and conditions that the Governor in Council may specify, to enter into any contract or agreement of a financial nature, including options, derivatives, swaps and forwards, on such terms and conditions as the Minister considers necessary.

1991, c. 24, s. 18; 1999, c. 26, s. 22.

46. The Minister may, on any terms and conditions the Minister considers appropriate, do any of the following if the Minister considers it appropriate for the sound and efficient management of the assets and liabilities of Canada, including contingent liabilities:

(a) purchase or acquire securities of Canada or any other securities, including purchasing or acquiring them on their issuance, and hold, lend or sell securities of Canada or any other securities; and

(b) create a charge on, or right or interest in, securities of Canada or any other securities held by the Minister.

R.S., 1985, c. F-11, s. 46; 1999, c. 26, s. 22.

46.1 In any fiscal year, the Governor in Council may authorize the Minister to borrow money

(a) to pay any amount that is required to be paid in that fiscal year in respect of any money borrowed under the authority of this Act, other than section 47, or any other Act of Parliament; or

(b) to extinguish or reduce any liability of Canada that the Minister is of the opinion should be extinguished or reduced.

1999, c. 26, s. 22.

47. Where it appears to the Governor in Council that the Consolidated Revenue Fund will be insufficient to meet the disbursements lawfully authorized to be made from it, the Governor in Council may authorize the Minister to borrow, for a period not exceeding six months, an amount not exceeding such amount as the Governor in Council deems necessary to ensure that the Consolidated Revenue Fund will be sufficient to meet those disbursements.

R.S., c. F-10, s. 39; 1980-81-82-83, c. 170, s. 12.

48. (1) Any amounts raised by way of loan under the authority of this Act or any other Act of Parliament in the currency or currencies of any country or countries may be repaid in the currency or currencies of any country or countries and securities issued under the authority of this Act or any other Act of Parliament in the currency or currencies of any country or countries may be made payable in the currency or currencies of any country or countries.

(2) Where an Act of Parliament, whether enacted before or after the coming into force of this subsection, authorizes

(a) the raising of a specific or maximum number of dollars by way of loan or the issue of securities, or

(b) the guarantee of the payment of a liability or obligation for a specific or maximum number of dollars,

the authorized transaction may be undertaken, in whole or in part, in the currency of a country other than Canada, and for that purpose the specific or maximum number of dollars shall be construed as an equivalent amount in the currency of the other country, calculated at the rate of exchange between the Canadian dollar and the currency concerned as quoted by the Bank of Canada at noon on the day immediately preceding the day on which the money is borrowed, the proceeds from the issue of securities are received or the guarantee is given, as the case may be.

(3) For the purpose of any limitation in respect of an amount

(a) that may be borrowed,

(b) for which securities may be issued, or

(c) the payment of which may be guaranteed under this Act or any other Act of Parliament,

the principal amount borrowed or authorized to be borrowed, the principal amount of any securities previously issued or authorized to be issued or the amount guaranteed or authorized to be guaranteed, as the case may be, payable in a currency of any country other than Canada, shall be deemed to be the Canadian dollar equivalent of the value thereof, as calculated under subsection (2), regardless of any premium or discount at which the securities were sold and regardless of any premium that may be payable on early redemption.

R.S., 1985, c. F-11, s. 48; 1991, c. 24, ss. 19, 50(F); 1999, c. 31, s. 110(F).

49. (1) After the Public Accounts are tabled in the House of Commons, the Minister shall cause to be tabled in each House, within the first 45 days on which that House is sitting after the Public Accounts are tabled in the House of Commons, a report on the activities of the Minister in relation to the management of the public debt in the fiscal year to which the Public Accounts relate.

(2) In every fiscal year, the Minister shall cause to be tabled in each House of Parliament a report on the Minister’s plans in relation to the management of the public debt in the next fiscal year.

R.S., 1985, c. F-11, s. 49; 1999, c. 26, s. 23.

50. (1) Security certificates evidencing securities issued under the authority of this Part shall be signed by the Deputy Minister of Finance or an officer of the Department of Finance designated by the Governor in Council to sign on behalf of the Deputy Minister of Finance, and shall be countersigned by such officer of the Department of Finance or other person as the Governor in Council designates for that purpose.

(2) The Minister may direct that there be substituted for signatures in the proper handwriting of one or both of the persons authorized to sign or countersign security certificates under subsection (1), facsimiles of those signatures.

R.S., 1985, c. F-11, s. 50; 1995, c. 17, s. 59.

51. (1) The Governor in Council may

(a) appoint one or more registrars to perform such services in respect of the registration of loans as the Governor in Council may prescribe;

(b) appoint one or more fiscal agents to perform such services in respect of loans as the Governor in Council may prescribe; and

(c) fix the remuneration or compensation of any registrar or fiscal agent appointed under this section.

(2) The Governor in Council may authorize the Minister to do anything referred to in paragraphs (1)(a) to (c) for any period that the Governor in Council considers appropriate.

R.S., 1985, c. F-11, s. 51; 1999, c. 26, s. 23.1.

52. (1) The Minister shall cause to be maintained a system of books and records

(a) showing all money authorized by Parliament to be borrowed by the issue and sale of securities;

(b) containing a description and record of all money so borrowed and securities issued; and

(c) showing all amounts paid in respect of the principal of or interest on all money so borrowed.

(2) Every fiscal agent and registrar shall annually, and as often as required by the Minister, give to the Minister an accounting, in such form and terms and containing such information as the Minister prescribes, of all his transactions as fiscal agent or registrar.

R.S., c. F-10, s. 43.

53. The Governor in Council may provide for the creation and management of a sinking fund with respect to any issue of securities or with respect to all securities issued.

R.S., c. F-10, s. 44.

54. The payment of all money borrowed and interest thereon and of the principal of and interest on all securities issued by or on behalf of Her Majesty with the authority of Parliament is a charge on and payable out of the Consolidated Revenue Fund.

R.S., c. F-10, s. 45.

55. With the authority of the Governor in Council, there may be paid out of the Consolidated Revenue Fund

(a) all money required under section 53 to provide a sinking fund or other means of securing repayment of securities;

(b) the remuneration and compensation of registrars and fiscal agents appointed under section 51;

(c) all costs, expenses and charges incurred in the negotiation or raising of loans or in the issue, redemption, servicing, payment and management of any loan and any securities issued in respect thereof; and

(d) all money required to be paid under contracts and agreements entered into under this Part, either before or after the coming into force of this paragraph.

R.S., 1985, c. F-11, s. 55; 1991, c. 24, s. 50(F); 1999, c. 26, s. 23.2.

56. (1) Where it is provided by a prospectus or other official notice issued by or under the authority of the Minister that a subscriber may purchase securities by payments to an authorized agent or by deductions from the remuneration of the subscriber by his employer, the amount of any such payment or deduction that has not been accounted for by the delivery of securities to the subscriber or repaid to the subscriber shall be deemed to be money received in trust for Her Majesty by the agent or employer for which the agent or employer is accountable to Her Majesty under section 76.

(2) Where money paid or deducted pursuant to subsection (1) cannot be identified among the assets of the employer or agent, a portion of those assets equal in value to the amount of the payment or deduction shall be deemed to be segregated and held in trust for Her Majesty.

R.S., 1985, c. F-11, s. 56; 1991, c. 24, s. 50(F).

57. There shall be established in the accounts of Canada an account to be known as the Investors’ Indemnity Account to which shall be credited the sum of twenty-five thousand dollars, such further amounts as are appropriated by Parliament for the purposes of this section and any recoveries of the losses referred to in section 58.

R.S., c. F-10, s. 48.

58. The Minister may, in accordance with and subject to the regulations, pay out of the Investors’ Indemnity Account any losses sustained by subscribers for securities who have paid all or part of the purchase price for those securities but have not received the security or repayment of the amount so paid, and losses sustained by any person in the redemption of securities.

R.S., c. F-10, s. 49.

59. Her Majesty and a fiscal agent or registrar acting as such are not bound to see to the execution of any express or implied trust to which any securities are subject.

R.S., c. F-10, s. 50.

60. (1) The Governor in Council may make such regulations as he deems necessary to provide for the management of the public debt of Canada and the payment of interest thereon and, without limiting the generality of the foregoing, may make regulations

(a) for the inscription of security certificates and the registration of securities and prescribing the effect of the inscription or registration;

(b) for the transmission, transfer, redemption and cancellation of securities and the exchange and destruction of any security certificates, and, without limiting the generality of the foregoing,

(i) for the transmission, transfer or redemption of securities pursuant to a judgment or as the result of the death, dissolution or bankruptcy of the registered owner of the securities, and

(ii) prescribing the conditions on which the transfer and redemption of securities or the exchange of security certificates registered in the names of infants, minors or other persons not of full capacity to enter into ordinary contracts may be made;

(c) for the issue of security certificates or making of payments in respect of damaged, lost, stolen or destroyed security certificates or interest coupons, and of the cheques pertaining thereto and prescribing conditions to the issue or payment;

(c.1) respecting the issuance and holding of non-certificated securities;

(c.2) respecting the circumstances under which the beneficial owner of a non-certificated security can obtain a security certificate or under which the beneficial owner of a security certificate can obtain a non-certificated security;

(d) requiring guarantees to be given to the registrar in such manner and by such persons as the regulations may prescribe, before the registrar is authorized to make any entry in the register;

(e) authorizing the correction by the registrar, in such circumstances as may be prescribed by the regulations, of errors in the register and otherwise authorizing rectification of the register;

(f) providing for the payment of losses out of the Investors’ Indemnity Account;

(g) deeming a specified transaction or a transaction of a specified class, including the issuance of securities, to be a transaction to borrow money for the purposes of subsection 43(1); and

(h) notwithstanding any right provided by or under any other Act of Parliament to borrow money without the Minister’s authorization, requiring the Minister’s authorization in respect of a specified transaction to borrow money or a transaction of a specified class to borrow money.

(2) The register maintained pursuant to subsection (1) may be in a bound or loose-leaf form or in a photographic film form or may be maintained by any system of mechanical or electronic data processing or any other information storage device that is capable of reproducing any required information in intelligible written form within a reasonable time.

(3) The register maintained pursuant to subsection (1) is deemed to be a record for the purposes of the Canada Evidence Act and every employee of the Bank of Canada who supervises the inscription or registration of securities in the register is deemed to be a manager of the Bank of Canada for the purposes of that Act.

(4) If a regulation is made under paragraph (1)(g) or (h), the Minister may authorize, subject to any terms and conditions that the Minister considers appropriate,

(a) the specified transaction;

(b) a particular transaction named by the Minister within the specified class;

(c) transactions of a particular subclass described by the Minister within the specified class; or

(d) transactions of the specified class.

R.S., 1985, c. F-11, s. 60; 1995, c. 17, s. 60; 2001, c. 11, s. 5.

60.1 The Minister may delegate to any officer of the Department of Finance any of the powers, duties and functions of the Minister under this Part, except the power to delegate under this section.

1999, c. 26, s. 24.

61. (1) Subject to any other Act of Parliament, no transfer, lease or loan of public property shall be made except under the Federal Real Property and Federal Immovables Act in the case of federal real property or a federal immovable as defined in that Act, or under subsection (2) in the case of other public property.

(2) The Governor in Council, on the recommendation of the Treasury Board, may authorize or make regulations authorizing the transfer, lease or loan of public property other than federal real property and federal immovables as defined in the Federal Real Property and Federal Immovables Act.

R.S., 1985, c. F-11, s. 61; 1991, c. 50, s. 27; 2001, c. 4, s. 160.

62. The deputy head of every department shall maintain adequate records in relation to public property for which the department is responsible and shall comply with regulations of the Treasury Board governing the custody and control of public property.

R.S., c. F-10, s. 53.

63. (1) Subject to regulations of the Treasury Board, the Receiver General shall cause accounts to be kept in such manner as to show

(a) the expenditures made under each appropriation;

(b) the revenues of Canada; and

(c) the other payments into and out of the Consolidated Revenue Fund.

(2) The Receiver General shall cause accounts to be kept to show such of the assets and direct and contingent liabilities of Canada and shall establish such reserves with respect to the assets and liabilities as, in the opinion of the President of the Treasury Board and the Minister, are required to present fairly the financial position of Canada.

(3) The accounts of Canada shall be kept in the currency of Canada.

R.S., 1985, c. F-11, s. 63; 1999, c. 31, s. 111(F).

64. (1) A report, called the Public Accounts, shall be prepared by the Receiver General for each fiscal year and shall be laid before the House of Commons by the President of the Treasury Board on or before December 31 next following the end of that fiscal year or, if the House of Commons is not then sitting, on any of the first fifteen days next thereafter that the House of Commons is sitting.

(2) The Public Accounts shall be in such form as the President of the Treasury Board and the Minister may direct, and shall include

(a) a statement of

(i) the financial transactions of the fiscal year,

(ii) the expenditures and revenues of Canada for the fiscal year, and

(iii) such of the assets and liabilities of Canada as, in the opinion of the President of the Treasury Board and the Minister, are required to show the financial position of Canada as at the termination of the fiscal year;

(b) the contingent liabilities of Canada;

(c) the opinion of the Auditor General of Canada as required under section 6 of the Auditor General Act; and

(d) such other accounts and information relating to the fiscal year as are deemed necessary by the President of the Treasury Board and the Minister to present fairly the financial transactions and the financial position of Canada or as are required by this Act or any other Act of Parliament to be shown in the Public Accounts.

R.S., 1985, c. F-11, s. 64; 1999, c. 31, s. 112(F).

65. For the purpose of the keeping of the accounts of Canada under section 63 and the preparation of the Public Accounts under section 64, the Receiver General may, from time to time, subject to such regulations as the Treasury Board may make, send a notice to each appropriate Minister requesting such records, accounts or statements or other information as is specified in the notice and each appropriate Minister shall, within such reasonable time as is specified in the notice, provide the Receiver General with the records, accounts or statements or other information requested.

R.S., c. F-10, s. 56; R.S., c. 11(2nd Supp.), s. 1; 1976-77, c. 34, s. 23; 1980-81-82-83, c. 170, s. 16.

66. In this Part,

“appropriate paying officer”, in relation to a Crown debt, means the paying officer who makes the payments in respect of that debt;

“contract” means a contract involving the payment of money by the Crown;

“Crown” means Her Majesty in right of Canada;

“Crown debt” means any existing or future debt due or becoming due by the Crown, and any other chose in action in respect of which there is a right of recovery enforceable by action against the Crown;

“paying officer” means any person designated as such by regulation;

“prescribed” means prescribed by regulation.

R.S., 1985, c. F-11, s. 66; 1999, c. 31, s. 113(F).

67. Except as provided in this Act or any other Act of Parliament,

(a) a Crown debt is not assignable; and

(b) no transaction purporting to be an assignment of a Crown debt is effective so as to confer on any person any rights or remedies in respect of that debt.

R.S., c. F-10, s. 80.

68. (1) Subject to this section, an assignment may be made of

(a) a Crown debt that is an amount due or becoming due under a contract; and

(b) any other Crown debt of a prescribed class.

(2) The assignment referred to in subsection (1) is valid only if

(a) it is absolute, in writing and made under the hand of the assignor;

(b) it does not purport to be by way of charge only; and

(c) notice of the assignment has been given to the Crown as provided in section 69.

(3) The assignment referred to in subsections (1) and (2) is effectual in law, subject to all equities that would have been entitled to priority over the right of the assignee if this section had not been enacted, to pass and transfer, from the date service on the Crown of notice of the assignment is effected,

(a) the legal right to the Crown debt;

(b) all legal and other remedies for the Crown debt; and

(c) the power to give a good discharge for the Crown debt without the concurrence of the assignor.

(4) An assignment made in accordance with this Part is subject to all conditions and restrictions in respect of the right of transfer that relate to the original Crown debt or that attach to or are contained in the original contract.

(5) Notwithstanding subsection (1), any amount due or becoming due by the Crown as or on account of salary, wages, pay or pay and allowances is not assignable and no transaction purporting to be an assignment of any such amount is effective to confer on any person any rights or remedies in respect of that amount.

R.S., 1985, c. F-11, s. 68; 1991, c. 24, s. 49(E).

69. (1) The notice referred to in paragraph 68(2)(c) shall be given to the Crown by serving on or sending by registered mail to the Receiver General or a paying officer, in prescribed form, notice of the assignment, together with a copy of the assignment accompanied by such other documents completed in such manner as may be prescribed.

(2) Service of the notice referred to in subsection (1) shall be deemed not to have been effected until acknowledgment of the notice, in prescribed form, is sent to the assignee, by registered mail, under the hand of the appropriate paying officer.

R.S., c. F-10, s. 82.

70. This Part does not apply

(a) to any negotiable instrument;

(b) to any Crown debt incurred by or in the name of a corporation set out in Schedule III; or

(c) to any securities issued under Part IV.

R.S., 1985, c. F-11, s. 70; 1998, c. 13, s. 21.

71. The Governor in Council may make regulations

(a) designating persons as paying officers for the purposes of this Part;

(b) prescribing additional classes of Crown debts for the purpose of subsection 68(1);

(c) prescribing the forms of notices of assignment and acknowledgments thereof;

(d) prescribing the documents to be submitted in connection with a notice of assignment, the forms of those documents and the manner in which they are to be completed; and

(e) generally, for carrying into effect the purposes and provisions of this Part.

R.S., c. F-10, s. 84.

72. In this Part,

“Crown” means Her Majesty in right of Canada or any agent of Her Majesty in right of Canada and includes a Crown corporation and a departmental corporation;

“payment bond” means a bond held by the Crown as security for the payment of certain classes of persons who perform labour or services or supply material in connection with a contract between the Crown and a contractor.

R.S., 1985, c. F-11, s. 72; 1991, c. 24, s. 50(F).

73. (1) Where an amount is due to the Crown under the provisions of a payment bond, a person who

(a) performed labour or services or supplied material in connection with the contract in respect of which the payment bond is held,

(b) is within a class of persons for the payment of which the payment bond is held as security, and

(c) has not been paid in full for the labour or services performed or material supplied by him in connection with the contract within the time provided in the payment bond for payment to the class of persons of which that person is a member,

is, without any act by or notice by or to the Crown, an assignee of the right of the Crown to recover an amount under the payment bond determined pursuant to subsection (2).

(2) The amount that may be recovered by a person referred to in subsection (1) shall be equal to the lesser of the amount due to that person for the labour or services performed or material supplied by him under the contract and the amount due to the Crown under the provisions of the payment bond.

(3) A person who is an assignee of the right of the Crown to recover an amount under a payment bond may, in his own name, exercise the right that, but for this Act, the Crown would have had to bring action to enforce payment under the payment bond in accordance with its terms and conditions and the Crown shall be neither a party to, nor liable for any costs in connection with, that action.

R.S., 1985, c. F-11, s. 73; 1991, c. 24, s. 50(F).

74. (1) A copy of a payment bond certified by the officer of the Crown having custody of the original payment bond shall be provided by that officer to any person who files with him an affidavit setting out that the person has performed labour or services or supplied material in connection with the contract for which the bond is held and that he has not been paid in full therefor.

(2) A document purporting to be a copy of a payment bond certified by the officer of the Crown having custody of the original payment bond is, without proof of the signature of the officer, admissible in evidence in any court of justice, or before a person having by law or by consent of parties authority to hear, receive and examine evidence in any action taken by a person under this Part, and has the same probative force as the original document would have if it were proven in the ordinary way.

R.S., 1985, c. F-11, s. 74; 1991, c. 24, s. 50(F).

75. The Governor in Council, on the recommendation of the Treasury Board, may make regulations for carrying into effect the purposes and provisions of this Part.

R.S., c. F-10, s. 88.

76. (1) Where the appropriate Minister or the Receiver General believes on reasonable grounds that any person

(a) has received money for Her Majesty and has not duly paid it over,

(b) has received money for which the person is accountable to Her Majesty and has not duly accounted for it, or

(c) has received any public money applicable to any purpose and has not duly applied it,

the appropriate Minister or the Receiver General, as the case may be, may cause a notice to be served on that person, or on the person’s representative in case of the person’s death, requiring the person, within such time after the service of the notice as may be named therein, duly to pay over, account for or apply that money, as the case may be, and to transmit to the appropriate Minister or the Receiver General, as the notice provides, proper vouchers that the person has done so.

(2) Where a person does not comply with a notice served under subsection (1), the appropriate Minister or the Receiver General, as the case may be, shall state an account between that person and Her Majesty showing the amount of money not duly paid over, accounted for or applied, as the case may be, and may charge interest on the whole or any part of that amount from such date as the appropriate Minister or the Receiver General may determine and at such rate as may be prescribed pursuant to subsection 155.1(6).

(3) In any proceedings for the recovery of money referred to in subsection (2), a copy of the account stated and certified by the appropriate Minister or the Receiver General is evidence that the amount stated in the account, together with interest, is due and payable to Her Majesty, without proof of the signature of the appropriate Minister or the Receiver General or the official character of the office.

(4) Any amount of money referred to in subsection (1) and the interest on that amount may be recovered as a debt due to Her Majesty.

R.S., 1985, c. F-11, s. 76; 1991, c. 24, ss. 20, 50(F); 1999, c. 31, s. 114(F).

77. Where it appears by the books or accounts kept by or in the office of any person employed in the collection or management of the revenue, in any accounting by that person or by his written acknowledgment or confession, that that person has, by virtue of his office or employment, received money belonging to Her Majesty and refused or neglected to pay over that money to the proper persons at the proper times, an affidavit deposing to those facts, taken by any person having knowledge thereof, shall, in any proceedings for the recovery of that money, be admitted in evidence and is, in the absence of any evidence to the contrary, proof of the facts stated therein.

R.S., c. F-10, s. 90.

78. Where, by reason of any malfeasance or negligence by any person employed in collecting or receiving any public money, any sum of money is lost to Her Majesty, that person is accountable for the sum as if that person had collected and received it and it may be recovered from that person as if that person had collected and received it.

R.S., c. F-10, s. 91; 1980-81-82-83, c. 170, s. 19.

79. The Governor in Council, on the recommendation of the Treasury Board, may make regulations

(a) prescribing the actions to be taken in respect of losses of money or public property, however caused, suffered by Her Majesty;

(b) respecting the charging of losses of money suffered by Her Majesty against the appropriations to which they relate; and

(c) prescribing the records to be kept and providing for the reporting in the Public Accounts in respect of every loss referred to in paragraph (a).

1980-81-82-83, c. 170, s. 19.

80. Every officer or person acting in any office or employment connected with the collection, management or disbursement of public money who

(a) receives any compensation or reward for the performance of any official duty, except as by law prescribed,

(b) conspires or colludes with any other person to defraud Her Majesty, or makes opportunity for any person to defraud Her Majesty,

(c) designedly permits any contravention of the law by any other person,

(d) wilfully makes or signs any false entry in any book, or wilfully makes or signs any false certificate or return in any case in which it is the duty of that officer or person to make an entry, certificate or return,

(e) having knowledge or information of the contravention of this Act or the regulations or any revenue law of Canada by any person, or of fraud committed by any person against Her Majesty, under this Act or the regulations or any revenue law of Canada, fails to report, in writing, that knowledge or information to a superior officer, or

(f) demands or accepts or attempts to collect, directly or indirectly, as payment or gift or otherwise, any sum of money, or other thing of value, for the compromise, adjustment or settlement of any charge or complaint for any contravention or alleged contravention of law,

is guilty of an indictable offence and liable on conviction to a fine not exceeding five thousand dollars and to imprisonment for a term not exceeding five years.

R.S., c. F-10, s. 92; 1980-81-82-83, c. 170, s. 20.

81. Every person who

(a) promises, offers or gives any bribe to any officer or any person acting in any office or employment connected with the collection, management or disbursement of public money, with intent

(i) to influence the decision or action of that officer or person on any question or matter that is then pending, or may, by law, be brought before him in his official capacity, or

(ii) to influence that officer or person to commit, or aid or abet in committing any fraud on the revenue, or to connive at, collude in, or allow or permit any opportunity for the commission of any such fraud, or

(b) accepts or receives any such bribe,

is guilty of an indictable offence and liable on conviction to a fine not exceeding three times the amount so offered or accepted and to imprisonment for any term not exceeding five years.

R.S., c. F-10, s. 93.

82. All books, papers, accounts and documents kept or used by, or received or taken into the possession of, any officer or person who is or has been employed in the collection or management of the revenue or in accounting for the revenue, by virtue of that employment, shall be deemed to be chattels belonging to Her Majesty, and all money or valuable securities received or taken into the possession of that officer or person by virtue of his employment shall be deemed to be money and valuable securities belonging to Her Majesty.

R.S., c. F-10, s. 94.