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2 In these Regulations,

appropriate Minister

appropriate Minister means, with respect to a department or a Crown corporation, the appropriate Minister as defined in the Act, and, with respect to a division or branch of the Public Service designated by the Treasury Board as a department for the purposes of these Regulations, the Minister designated by the Treasury Board; (ministre compétent)

Crown corporation

Crown corporation means a Crown corporation, as defined in the Act, that is designated by the Treasury Board for the purposes of these Regulations; (corporation de la Couronne)

department

department means a department, as defined in the Act, and any other division or branch of the Public service designated by the Treasury Board as a department for the purposes of these Regulations; (ministère)

• 6 (1) Every payment made out of the Account is subject to the prior approval of the Treasury Board and to such terms and conditions as the Treasury Board may prescribe.

• [...]

• (3) An appropriation or revenue or other account that has suffered loss by reason of a defalcation shall, whenever possible, be reimbursed before the close of the fiscal year in which the loss was suffered, and for the purpose of approving payment before the close of the year, the Treasury Board may waive the requirements of subsection (2) but, in such case, the appropriate Minister shall

  • (a) submit any statements required by subsection (2) that are not available at the time of application as soon as possible after payment; and

  • (b) submit a report on the case containing such information and in such detail as the Treasury Board may require within three months after payment, and quarterly thereafter, until all the statements required by subsection (2) have been submitted.

• 3 (1) There is hereby established an account in the Consolidated Revenue Fund to be known as the Public Officers Guarantee Account.

• (2) The Account shall be credited with

  • [...]

  • (b) premiums received from departments and Crown corporations as hereinafter provided;

• (3) The Account shall be charged with payments in respect of defalcations of public officers as hereinafter provided.

• 8 (1) The Minister of Finance shall review annually the state of the Account and shall recommend to the Treasury Board such measures as in his opinion are required to ensure that the Account is sufficient to meet the charges that may be made against it.

• (2) A department or Crown Corporation to which these Regulations apply shall, whenever required by the Treasury Board, make such payments to the Account by way of premiums or contributions, out of moneys available for the purpose, and comply with such other terms and conditions as the Treasury Board may require.

• [...]

• (3) For the purposes of these Regulations, the Office of the Custodian of Enemy Property is designated as a department, and the Secretary of State is designated as the appropriate Minister in respect thereof.