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Criminal Code (R.S.C., 1985, c. C-46)

Full Document:  

Act current to 2024-03-06 and last amended on 2024-01-14. Previous Versions

Marginal note:Books and documents

  •  (1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who, with intent to defraud,

    • (a) destroys, mutilates, alters, falsifies or makes a false entry in a book, paper, writing, valuable security or document, or

    • (b) omits a material particular from, or alters a material particular in, a book, paper, writing, valuable security or document.

  • Marginal note:Privy

    (2) Every person who, with intent to defraud their creditors, is privy to the commission of an offence under subsection (1) is guilty of

    • (a) an indictable offence and liable to imprisonment for a term of not more than five years; or

    • (b) an offence punishable on summary conviction.


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