Criminal Code (R.S.C., 1985, c. C-46)

Marginal note:Misleading receipt

388 Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than two years or is guilty of an offence punishable on summary conviction who knowingly,

• (a) with intent to mislead, injure or defraud any person, whether or not that person is known to him, gives to a person anything in writing that purports to be a receipt for or an acknowledgment of property that has been delivered to or received by him, before the property referred to in the purported receipt or acknowledgment has been delivered to or received by him, or

• (b) accepts, transmits or uses a purported receipt or acknowledgment to which paragraph (a) applies.