Criminal Code (R.S.C., 1985, c. C-46)

Act current to 2014-12-08 and last amended on 2014-12-06. Previous Versions

Falsification of Books and Documents

Marginal note:Books and documents
  •  (1) Every one who, with intent to defraud,

    • (a) destroys, mutilates, alters, falsifies or makes a false entry in, or

    • (b) omits a material particular from, or alters a material particular in,

    a book, paper, writing, valuable security or document is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years.

  • Marginal note:Privy

    (2) Every one who, with intent to defraud his creditors, is privy to the commission of an offence under subsection (1) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years.

  • R.S., c. C-34, s. 355.
Marginal note:Falsifying employment record

 Every one who, with intent to deceive, falsifies an employment record by any means, including the punching of a time clock, is guilty of an offence punishable on summary conviction.

  • R.S., 1985, c. C-46, s. 398;
  • 1992, c. 1, s. 60(F).
Marginal note:False return by public officer

 Every one who, being entrusted with the receipt, custody or management of any part of the public revenues, knowingly furnishes a false statement or return of

  • (a) any sum of money collected by him or entrusted to his care, or

  • (b) any balance of money in his hands or under his control,

is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years.

  • R.S., c. C-34, s. 357.
Marginal note:False prospectus, etc.
  •  (1) Every one who makes, circulates or publishes a prospectus, a statement or an account, whether written or oral, that he knows is false in a material particular, with intent

    • (a) to induce persons, whether ascertained or not, to become shareholders or partners in a company,

    • (b) to deceive or defraud the members, shareholders or creditors, whether ascertained or not, of a company, or

    • (c) to induce any person to

      • (i) entrust or advance anything to a company, or

      • (ii) enter into any security for the benefit of a company,

    • (d[Repealed, 1994, c. 44, s. 26]

    is guilty of an indictable offence and liable to imprisonment for a term not exceeding ten years.

  • Marginal note:Definition of “company”

    (2) In this section, “company” means a syndicate, body corporate or company, whether existing or proposed to be created.

  • R.S., 1985, c. C-46, s. 400;
  • 1994, c. 44, s. 26.