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  1. Income Tax Act - R.S.C., 1985, c. 1 (5th Supp.) (Section 149.1)
    Marginal note:Definitions

    • 149.1 (1) In this section and section 149.2,

      excess corporate holdings percentage

      excess corporate holdings percentage  of a private foundation, in respect of a class of shares of the capital stock of a corporation, at any time means

      • (a) if the private foundation is not, at that time, a registered charity, 0%,

      • (b) if the private foundation holds, at that time, an insignificant interest in respect of the class, 0%, and

      exempt shares

      exempt shares  held by a private foundation at any particular time means shares, of a class of the capital stock of a corporation,

      • [...]

      • (b) that were last acquired by the private foundation before March 19, 2007, other than shares that, at the particular time,

        • [...]

        • (iii) are shares of the capital stock of a particular corporation, which particular corporation has an equity percentage greater than 0% in a public corporation, a class of the shares of the capital stock of which is listed on a designated stock exchange, if

          • [...]

          • (B) the private foundation, if it held directly the shares described in subclause (A)(I), would have an excess corporate holdings percentage (determined without reference to subsection 149.2(8)) in respect of that class of shares that is greater than 0%, and

      ineligible individual

      ineligible individual , at any time, means an individual who has been

      • (a) convicted of a relevant criminal offence unless it is a conviction for which

        • [...]

        • (ii) a record suspension has been ordered under the Criminal Records Act and the record suspension has not been revoked or ceased to have effect,

      • [...]

      • (c) a director, trustee, officer or like official of a registered charity or a registered Canadian amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act and for which the registration of the charity or association was revoked in the five-year period preceding that time,

      • (d) an individual who controlled or managed, directly or indirectly, in any manner whatever, a registered charity or a registered Canadian amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act and for which its registration was revoked in the five-year period preceding that time,

      listed terrorist entity

      listed terrorist entity , at any time, means a person, partnership, group, fund, unincorporated association or organization that is at that time a listed entity, as defined in subsection 83.01(1) of the Criminal Code; (entité terroriste inscrite)

      promoter

      promoter  has the meaning assigned by section 237.1; (promoteur)

      substituted shares

      substituted shares  held by a private foundation means shares acquired by the private foundation, in exchange for exempt shares held by the private foundation, in the course of a transaction to which section 51, subsection 85.1(1) or section 86 or 87 applies; (actions de remplacement)

    • Marginal note:Deeming rule — Safe Streets and Communities Act

      (1.01) In this section, a reference to a record suspension is deemed also to be a reference to a pardon that is granted or issued under the Criminal Records Act.

    • Marginal note:Deeming rule — listed terrorist entity

      (1.02) If, but for this subsection, a person, partnership, group, fund, unincorporated association or organization becomes a listed terrorist entity at a particular time and ceases to be a listed terrorist entity at a later time further to an application made under subsection 83.05(2) of the Criminal Code or as a result of paragraph 83.05(6)(d) of that Act, then the entity is deemed not to have become a listed terrorist entity and to not have been a listed terrorist entity throughout that period.

    • [...]

    • Marginal note:Revocation of registration of charitable organization

      (2) The Minister may, in the manner described in section 168, revoke the registration of a charitable organization for any reason described in subsection 168(1) or where the organization

      [...]

    • Marginal note:Revocation of registration of public foundation

      (3) The Minister may, in the manner described in section 168, revoke the registration of a public foundation for any reason described in subsection 168(1) or where the foundation

      [...]

    • Marginal note:Revocation of registration of private foundation

      (4) The Minister may, in the manner described in section 168, revoke the registration of a private foundation for any reason described in subsection 168(1) or where the foundation

      [...]

    • Marginal note:Revocation of registration of registered charity

      (4.1) The Minister may, in the manner described in section 168, revoke the registration

      • [...]

      • (f) of a registered charity, if it accepts a gift from a foreign state, as defined in section 2 of the State Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act.

    • Marginal note:Revocation of registration of Canadian amateur athletic association

      (4.2) The Minister may, in the manner described in section 168, revoke the registration of a registered Canadian amateur athletic association

      • [...]

      • (d) if the association accepts a gift from a foreign state, as defined in section 2 of the State Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act.

    • Marginal note:Revocation of a qualified donee

      (4.3) The Minister may, in the manner described in section 168, revoke the registration of a qualified donee referred to in paragraph (a) or (b.1) of the definition qualified donee in subsection (1) for any reason described in subsection 168(1).

    • [...]

    • (6.4) Where an organization that

      [...]

      applies in prescribed form to the Minister of National Revenue for registration, that Minister may register the organization for the purposes of this Act and, where the organization so applies or is so registered, this section, paragraph 38(a.1), sections 110.1, 118.1, 168, 172, 180 and 230, subsection 241(3.2) and Part V apply, with such modifications as the circumstances require, to the organization as if it were an applicant for registration as a charitable organization or as if it were a registered charity that is designated as a charitable organization, as the case may be.

    • (6.5) The Minister of Communications may, at any time, revoke the designation of an organization made for the purpose of subsection 149.1(6.4) where

      [...]

      and, where the designation is so revoked, the organization shall be deemed for the purpose of section 168 to have ceased to comply with the requirements of this Act for its registration under this Act.

    • [...]

    • Marginal note:Partnership look-through rule

      (11) For the purposes of this section and sections 149.2 and 188.1, each member of a partnership at any time is deemed at that time to own the portion of each property of the partnership equal to the proportion that the fair market value of the member’s interest in the partnership at that time is of the fair market value of all interests in the partnership at that time.

    • Marginal note:Rules

      (12) For the purposes of this section,

      • [...]

      • (b) there shall be included in computing the income of a charity for a taxation year all gifts received by it in the year including gifts from any other charity but not including

        • [...]

        • (ii) any gift or portion of a gift in respect of which it is established that the donor is not a charity and

          • [...]

          • (B) was not taxable under section 2 for the taxation year in which the gift was made, or

    • [...]

    • Marginal note:Information may be communicated

      (15) Notwithstanding section 241,

      [...]

    • [...]

    • (25) The Minister may refuse to register a charity or Canadian amateur athletic association that has applied for registration as a registered charity or registered Canadian amateur athletic association if

      • [...]

      • (c) the charity or association has accepted a gift from a foreign state, as defined in section 2 of the State Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act.

    [...]


  2. Income Tax Act - R.S.C., 1985, c. 1 (5th Supp.) (Section 241)
    Marginal note:Provision of information

    • 241 (1) Except as authorized by this section, no official or other representative of a government entity shall

      • [...]

      • (c) knowingly use any taxpayer information otherwise than in the course of the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or for the purpose for which it was provided under this section.

    • Marginal note:Evidence relating to taxpayer information

      (2) Notwithstanding any other Act of Parliament or other law, no official or other representative of a government entity shall be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information.

    • Marginal note:Communication where proceedings have been commenced

      (3) Subsections 241(1) and 241(2) do not apply in respect of

      • (a) criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or

      • (b) any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty.

    • [...]

    • (3.2) An official may provide to any person the following taxpayer information relating to another person (in this subsection referred to as the “registrant”) that was at any time a registered charity, registered Canadian amateur athletic association or registered journalism organization:

      • [...]

      • (b) any information provided in prescribed form to the Minister by the registrant on applying for registration under this Act;

      • [...]

      • (g) a copy of the entirety of or any part of any letter or notice by the Minister to the registrant relating to a suspension under section 188.2 or an assessment of tax or penalty under this Act (other than the amount of a liability under subsection 188(1.1));

    • (3.3) The Minister of Canadian Heritage may communicate or otherwise make available to the public, in any manner that that Minister considers appropriate, the following taxpayer information in respect of a Canadian film or video production certificate (as defined under subsection 125.4(1)) that has been issued or revoked:

      • [...]

      • (d) the names of the individuals in respect of whom and places in respect of which that Minister has allotted points in respect of the production in accordance with regulations made for the purpose of section 125.4;

    • [...]

    • Marginal note:Information may be communicated

      (3.5) The Minister may communicate or otherwise make available to the public, in any manner that the Minister considers appropriate, the name of any person or partnership that makes an application under section 125.7.

    • (4) An official may

      • (a) provide to any person taxpayer information that can reasonably be regarded as necessary for the purposes of the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act, solely for that purpose;

      • (b) provide to any person taxpayer information that can reasonably be regarded as necessary for the purposes of determining any tax, interest, penalty or other amount that is or may become payable by the person, or any refund or tax credit to which the person is or may become entitled, under this Act or any other amount that is relevant for the purposes of that determination;

      • [...]

      • (d) provide taxpayer information

        • [...]

        • (ii) to an official solely for the purposes of the initial implementation of a fiscal policy or for the purposes of the administration or enforcement of an Act of Parliament that provides for the imposition and collection of a tax or duty,

        • [...]

        • (vi) to an official of the government of a province that has received or is entitled to receive a payment referred to in this subparagraph, or to an official of the Department of Natural Resources, solely for the purposes of the provisions relating to payments to a province in respect of the taxable income of corporations earned in the offshore area with respect to the province under the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, chapter 28 of the Statutes of Canada, 1988, the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act, chapter 3 of the Statutes of Canada, 1987, or similar Acts relating to the exploration for or exploitation of offshore Canadian petroleum and gas resources,

        • [...]

        • (vii) to an official solely for the purposes of the administration or enforcement of the Pension Benefits Standards Act, 1985, the Pooled Registered Pension Plans Act or a similar law of a province,

        • (vii.1) to an official solely for the purpose of the administration or enforcement of the Canada Education Savings Act or a designated provincial program as defined in subsection 146.1(1),

        • (vii.2) to an official solely for the purposes of the administration and enforcement of Part 1 of the Energy Costs Assistance Measures Act,

        • (vii.3) to an official solely for the purposes of the administration and enforcement of the Children’s Special Allowances Act or the evaluation or formation of policy for that Act,

        • (vii.4) to an official solely for the purposes of the administration and enforcement of the Universal Child Care Benefit Act or the evaluation or formation of policy for that Act,

        • (vii.5) to an official solely for the purposes of the administration or enforcement of the Canada Disability Savings Act or a designated provincial program as defined in subsection 146.4(1),

        • (vii.6) to an official solely for the purposes of the administration and enforcement of the Canada Emergency Response Benefit Act or the evaluation or formulation of policy for that Act,

        • (vii.7) to an official solely for the purposes of the administration and enforcement of the Canada Recovery Benefits Act or the Canada Worker Lockdown Benefit Act, or the evaluation or formulation of policy for those Acts,

        • (vii.8) to an official, if the taxpayer information is taxpayer information of an individual who has made an application under the Canada Recovery Benefits Act or the Canada Worker Lockdown Benefit Act, solely for the purposes of the evaluation or formulation of policy for a program administered and enforced by

          [...]

        • (vii.9) to an official of a department or agency of the Government of Canada or of a provincial government (or to an individual who occupies a similar position in connection with an Aboriginal government) as to the name, Social Insurance Number, date of birth, address, telephone number, email address or occupation of an individual who has made an application under the Canada Recovery Benefits Act or the Canada Worker Lockdown Benefit Act, solely for the purposes of

          [...]

        • [...]

        • (viii) to an official of the Department of Veterans Affairs solely for the purposes of the administration of the War Veterans Allowance Act, the Veterans Well-being Act or Part XI of the Civilian War-related Benefits Act,

        • [...]

        • (x) to an official of the Canada Employment Insurance Commission or the Department of Employment and Social Development, solely for the purpose of the administration or enforcement of the Employment Insurance Act, an employment program of the Government of Canada (including, for greater certainty, any activity relating to a program for temporary foreign workers for which the administration or enforcement is the responsibility of the Minister of Employment and Social Development under the Immigration and Refugee Protection Regulations) or the evaluation or formation of policy for that Act or program,

        • (x.1) to an official of the Department of Employment and Social Development solely for the purpose of the administration or enforcement of a program established under the authority of the Department of Employment and Social Development Act in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code,

        • (xi) to an official of the Department of Agriculture and Agri-Food or of the government of a province solely for the purposes of the administration or enforcement of a program of the Government of Canada or of the province established under an agreement entered into under the Farm Income Protection Act,

        • (xii) to a member of the Canadian Cultural Property Export Review Board or an official of the Administrative Tribunals Support Service of Canada solely for the purposes of administering sections 32 to 33.2 of the Cultural Property Export and Import Act,

        • [...]

        • (xiv) to an official solely for the purposes of section 7.1 of the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act,

        • (xv) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act,

        • [...]

        • (xviii) to an official of the Canada Revenue Agency solely for the purpose of the collection of amounts owing to Her Majesty in right of Canada or of a province under the Government Employees Compensation Act, the Canada Labour Code, the Merchant Seamen Compensation Act, the Canada Student Loans Act, the Canada Student Financial Assistance Act, the Postal Services Continuation Act, 1997, the Wage Earner Protection Program Act, the Apprentice Loans Act or a law of a province governing the granting of financial assistance to students at the post-secondary school level,

        • (xix) to an official of the Canada Revenue Agency solely for the purpose of the collection of amounts owing to Her Majesty in right of Canada under the Canada Emergency Business Account program established by Export Development Canada in accordance with an authorization made under subsection 23(1) of the Export Development Act,

        • (xx) to an official of

          • (A) the Canada Revenue Agency solely for the purposes of the administration or enforcement of the Dental Benefit Act, or

          • (B) the Department of Health solely for the purposes of the formulation or evaluation of policy for that Act,

        • (xx.1) to an official of

          • (A) the Department of Employment and Social Development or the Department of Health, solely for the purpose of the administration or enforcement of the Canadian Dental Care Plan established under the authority of the Department of Health Act in respect of dental service for individuals, or

        • (xxi) to an official of the Canada Revenue Agency solely for the purposes of the administration or enforcement of the Rental Housing Benefit Act,

        • (xxii) to a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, the Canada Mortgage and Housing Corporation, solely for the purposes of the formulation or evaluation of policy for the Rental Housing Benefit Act, or

        • (xxiii) to an official solely for the purposes of a security review under subsection 83.032(10) or section 83.034 of the Criminal Code, if the information can reasonably be considered to be relevant to the security review;

      • (e) provide taxpayer information, or allow the inspection of or access to taxpayer information, as the case may be, under, and solely for the purposes of,

      • (f) provide taxpayer information solely for the purposes of sections 23 to 25 of the Financial Administration Act;

      • (f.1) provide taxpayer information to an official for the purposes of the administration and enforcement of the Charities Registration (Security Information) Act, and where an official has so received taxpayer information, the official may provide that information to another official as permitted by subsection (9.1);

      • [...]

      • (h) use, or provide to any person, taxpayer information solely for a purpose relating to the supervision, evaluation or discipline of an authorized person by Her Majesty in right of Canada in respect of a period during which the authorized person was employed by or engaged by or on behalf of Her Majesty in right of Canada to assist in the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act, to the extent that the information is relevant for the purpose;

      • [...]

      • (i) provide access to records of taxpayer information to the Librarian and Archivist of Canada or a person acting on behalf of or under the direction of the Librarian and Archivist, solely for the purposes of section 12 of the Library and Archives of Canada Act, and transfer such records to the care and control of such persons solely for the purposes of section 13 of that Act;

      • [...]

      • (j.1) provide taxpayer information to an official or a designated person solely for the purpose of permitting the making of an adjustment to a social assistance payment made on the basis of a means, needs or income test if the purpose of the adjustment is to take into account

        • (i) the amount determined in respect of a person for C in subsection 122.61(1), as it read before July 2018, in respect of a base taxation year (as defined in section 122.6) before 2017, or

        • (ii) an amount determined in respect of a person under subsection 122.61(1) or (1.1) in respect of a base taxation year (as defined in section 122.6) after 2014;

      • (j.2) provide information obtained under section 122.62 to an official of the government of a province solely for the purposes of the administration or enforcement of a prescribed law of the province;

      • (k) provide, or allow inspection of or access to, taxpayer information to or by any person otherwise legally entitled to it under an Act of Parliament solely for the purposes for which that person is entitled to the information;

      • (l) subject to subsection (9.2), provide to a representative of a government entity the business number of, the name of (including any trade name or other name used by), and any contact information, corporate information and registration information in respect of, the holder of a business number (other than an excluded individual), if the information is provided solely for the purposes of the administration or enforcement of

        • (i) an Act of Parliament or of a legislature of a province, or

      • [...]

      • (o) provide taxpayer information to any person solely for the purpose of enabling the Chief Statistician, within the meaning assigned by section 2 of the Statistics Act, to provide to a statistical agency of a province data concerning business activities carried on in the province, where the information is used by the agency solely for research and analysis and the agency is authorized under the law of the province to collect the same or similar information on its own behalf in respect of such activities;

      • (p) provide taxpayer information to a police officer (within the meaning assigned by subsection 462.48(17) of the Criminal Code) solely for the purpose of investigating whether an offence has been committed under the Criminal Code, or the laying of an information or the preferring of an indictment, where

        • (i) such information can reasonably be regarded as being necessary for the purpose of ascertaining the circumstances in which an offence under the Criminal Code may have been committed, or the identity of the person or persons who may have committed an offence, with respect to an official, or with respect to any person related to that official,

        • (ii) the official was or is engaged in the administration or enforcement of this Act, and

      • [...]

      • (s) provide taxpayer information, solely for the purpose of ensuring compliance with Part 1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, to an official of the Financial Transactions and Reports Analysis Centre of Canada, if the information

        • (i) can reasonably be considered to be relevant to a determination of whether a reporting entity (as defined in section 244.1) has complied with a duty or obligation under Part XV.1, and

        • (ii) does not directly or indirectly reveal the identity of a client (as defined in section 244.1);

      • (t) provide taxpayer information to an official solely for the purpose of enabling the Chief Actuary of the Office of the Superintendent of Financial Institutions to conduct actuarial reviews of pension plans established under the Old Age Security Act as required by the Public Pensions Reporting Act; or

      • (u) provide to an official of the Department of Industry, solely for the purpose of verifying and validating the data required to be sent under section 21.21 of the Canada Business Corporations Act in respect of a private corporation (in this paragraph referred to as the “particular corporation”), the following information:

        [...]

    • [...]

    • Marginal note:Disposition of appeal

      (7) The court to which an appeal is taken pursuant to subsection 241(6) may allow the appeal and quash the order or direction appealed from or dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts shall apply, with such modifications as the circumstances require, to an appeal instituted pursuant to that subsection.

    • Marginal note:Stay of order or direction

      (8) An appeal instituted pursuant to subsection 241(6) shall stay the operation of the order or direction appealed from until judgment is pronounced.

    • Marginal note:Threats to security

      (9) An official may provide to the head of a recipient Government of Canada institution listed in Schedule 3 to the Security of Canada Information Disclosure Act, or to an official designated for the purposes of that Act by the head of that recipient institution,

      • [...]

      • (b) taxpayer information, if there are reasonable grounds to suspect that the information would be relevant to

        • (i) an investigation of whether the activity of any person may constitute threats to the security of Canada, as defined in section 2 of the Canadian Security Intelligence Service Act, or

        • (ii) an investigation of whether any of the following offences may have been committed:

          • (A) a terrorism offence as defined in section 2 of the Criminal Code, and

          • (B) an offence under section 462.31 of the Criminal Code, if that investigation is related to a terrorism offence as defined in section 2 of that Act; and

    • (9.1) Information — other than designated donor information — provided to an official of the Canadian Security Intelligence Service or the Royal Canadian Mounted Police, as permitted by paragraph (4)(f.1), may be used by such an official, or communicated by such an official to another official of the Canadian Security Intelligence Service or the Royal Canadian Mounted Police for use by that other official, for the purpose of

      • (a) investigating whether an offence may have been committed, ascertaining the identity of a person or persons who may have committed an offence, or prosecuting an offence, which offence is

        • (i) described in Part II.1 of the Criminal Code, or

        • (ii) described in section 462.31 of the Criminal Code, if that investigation, ascertainment or prosecution is related to an investigation, ascertainment or prosecution in respect of an offence described in Part II.1 of that Act; or

      • (b) investigating whether the activities of any person may constitute threats to the security of Canada, as defined in section 2 of the Canadian Security Intelligence Service Act.

    • [...]

    • (9.5) An official may provide to a law enforcement officer of an appropriate police organization

      • (a) taxpayer information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be

        • (i) an offence under any of

        • (ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the Criminal Code, for which the maximum term of imprisonment is 10 years or more, or

    • Marginal note:Definitions

      (10) In this section

      aboriginal government

      aboriginal government  means an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act; (gouvernement autochtone)

      authorized person

      authorized person  means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act; (personne autorisée)

      court of appeal

      court of appeal  has the meaning assigned by the definition court of appeal  in section 2 of the Criminal Code; (cour d’appel)

      excluded individual

      excluded individual  means an individual who is a holder of a business number solely because the individual is required under this Act to deduct or withhold an amount from an amount paid or credited or deemed to be paid or credited; (particulier exclu)

      official

      official  means any person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of,

      or any person who was formerly so employed, who formerly occupied such a position or who was formerly so engaged and, for the purposes of subsection 239(2.21), subsections 241(1) and 241(2), the portion of subsection 241(4) before paragraph (a), and subsections 241(5) and 241(6), includes a designated person; (fonctionnaire)

      taxpayer information

      taxpayer information  means information of any kind and in any form relating to one or more taxpayers that is

      • (a) obtained by or on behalf of the Minister for the purposes of this Act, or

      [...]

    • Marginal note:References to “this Act”

      (11) The references in subsections (1), (3), (4) and (10) to “this Act” shall be read as references to “this Act or the Federal-Provincial Fiscal Arrangements Act”.

    R.S., 1985, c. 1 (5th Supp.), s. 241; 1994, c. 7, Sch. II, s. 190, Sch. IV, s. 16, Sch. VIII, s. 137, c. 38, s. 26, c. 41, s. 38; 1995, c. 3, s. 51, c. 11, s. 45, c. 38, s. 5; 1996, c. 11, s. 63, c. 21, s. 59, c. 23, s. 187, 189; 1997, c. 25, s. 70; 1998, c. 19, ss. 65, 236, c. 21, ss. 75, 97, 120; 1999, c. 10, s. 45, c. 26, s. 41; 2001, c. 17, s. 186, c. 41, s. 118; 2004, c. 11, s. 32, c. 26, s. 22; 2005, c. 19, s. 51, c. 21, s. 103, c. 34, s. 71, c. 49, s. 6; 2006, c. 4, s. 179, c. 12, s. 45; 2007, c. 35, ss. 64, 122; 2009, c. 2, s. 75; 2010, c. 12, s. 21; 2011, c. 24, s. 71; 2012, c. 19, ss. 302, 692, c. 27, ss. 29, 36, c. 31, s. 53; 2013, c. 34, s. 357, c. 40, ss. 87, 231; 2014, c. 13, s. 115, c. 20, ss. 28, 458, c. 39, s. 70; 2015, c. 20, s. 6; 2016, c. 7, s. 47; 2017, c. 20, s. 29; 2018, c. 12, s. 36, c. 27, s. 26; 2019, c. 13, s. 124; 2019, c. 29, s. 42; 2020, c. 6, s. 6; 2020, c. 11, s. 7; 2020, c. 12, s. 2 “43”; 2020, c. 13, s. 6; 2021, c. 23, s. 58; 2021, c. 26, s. 7; 2022, c. 10, s. 24; 2022, c. 14, s. 5; 2022, c. 19, s. 55; 2023, c. 14, s. 5; 2023, c. 26, s. 71; 2023, c. 29, s. 17.

  3. Rules of the Municipal Courts - SI/2005-127

    Regulations and other acts

    Gouvernement du Québec

    [...]

    An Act respecting municipal courts

    [...]

    Courts of Justice Act

    [...]

    Criminal Code

    [...]

    WHEREAS section 56.2 of the Act respecting municipal courts (R.S.Q., c. C-72.01) provides that a majority of the municipal judges, in agreement with the chief judge, may adopt uniform rules of practice applicable to all municipal courts in matters necessary for the exercise of their jurisdiction, either at a meeting called for that purpose by the chief judge or through any other means whereby the chief judge may consult them, that the rules of practice must be compatible with the provisions of the Act respecting municipal courts and the provisions of the Code of Civil Procedure (R.S.Q., c. C-25) and the Code of Penal Procedure (R.S.Q., c. C-25.1), that the rules of practice are subject to the approval of the Government and that the provisions of the Regulations Act (R.S.Q., c. R-18.1), except sections 21 to 24, apply to the rules;

    WHEREAS section 24.1 of that Act provides that the associate chief judge of the Court of Québec who is responsible for municipal courts shall exercise, under the authority of the chief judge of the Court of Québec, the functions exercised by the chief judge in respect of municipal judges and municipal courts pursuant to the Act respecting municipal courts, in addition to the functions assigned to the associate chief judge by the Courts of Justice Act (R.S.Q., c. T-16);

    [...]

    WHEREAS, in accordance with sections 10 and 11 of the Regulations Act, the draft Rules were published in Part 2 of the Gazette officielle du Québec of 2 June 2004 with a notice that they could be approved by the Government on the expiry of 45 days following that publication;

    WHEREAS, under subsection 482(2) of the Criminal Code (R.S.C. 1985, c. C-46), every municipal court in the Province of Québec may, subject to the approval of the lieutenant governor in council of the province, make rules of court not inconsistent with that Code or any other Act of Parliament;

    [...]

    An Act respecting municipal courts

    [...]

    Courts of Justice Act

    [...]

    Criminal Code

    [...]


  4. Access to Information Act - R.S.C., 1985, c. A-1 (SCHEDULE II)

    [...]

    Act Provision

    • Aeronautics Act

      Loi sur l’aéronautique

    		 subsections 4.79(1), 6.5(5), 22(2) and 24.2(4)

    • Anti-Inflation Act, S.C. 1974-75-76, c. 75

      Loi anti-inflation, S.C. 1974-75-76, ch. 75

    		 section 14

    • Broadcasting Act

      Loi sur la radiodiffusion

    		 subsection 25.3(2)

    • Business Development Bank of Canada Act

      Loi sur la Banque de développement du Canada

    		 section 37

    • Canada Business Corporations Act

      Loi canadienne sur les sociétés par actions

    		 subsection 266.1(1)

    • Canada Deposit Insurance Corporation Act

      Loi sur la Société d’assurance-dépôts du Canada

    		 subsection 45.3(1)

    • Canada Elections Act

      Loi électorale du Canada

    		 section 540

    • Canada Infrastructure Bank Act

      Loi sur la Banque de l’infrastructure du Canada

    		 section 28

    • Canada–Newfoundland and Labrador Atlantic Accord Implementation Act

      Loi de mise en oeuvre de l’Accord atlantique Canada — Terre-Neuve-et-Labrador

    		 section 119 and subsection 205.086(1)

    • Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, S.C. 1988, c. 28

      Loi de mise en œuvre de l’Accord Canada — Nouvelle-Écosse sur les hydrocarbures extracôtiers, L.C. 1988, ch. 28

    		 section 122 and subsection 210.087(1)

    • Canada-Nova Scotia Oil and Gas Agreement Act, S.C. 1984, c. 29

      Loi sur l’Accord entre le Canada et la Nouvelle-Écosse sur la gestion des ressources pétrolières et gazières, S.C. 1984, ch. 29

    		 section 53

    • Canada Petroleum Resources Act

      Loi fédérale sur les hydrocarbures

    		 section 101

    • Canada Transportation Act

      Loi sur les transports au Canada

    		 subsection 51(1) and section 167

    • Canadian Energy Regulator Act

      Loi sur la Régie canadienne de l’énergie

    		 subsections 58(1) and (2), 113(2) and 114(4)

    • Canadian Human Rights Act

      Loi canadienne sur les droits de la personne

    		 subsection 47(3)

    • Canadian International Trade Tribunal Act

      Loi sur le Tribunal canadien du commerce extérieur

    		 sections 45 and 49

    • Canadian Navigable Waters Act

      Loi sur les eaux navigables canadiennes

    		 subsections 26.2(1) and (2)

    • Canadian Ownership and Control Determination Act

      Loi sur la détermination de la participation et du contrôle canadiens

    		 section 17

    • Canadian Security Intelligence Service Act

      Loi sur le Service canadien du renseignement de sécurité

    		 sections 18 and 18.1

    • Canadian Transportation Accident Investigation and Safety Board Act

      Loi sur le Bureau canadien d’enquête sur les accidents de transport et de la sécurité des transports

    		 subsections 28(2) and 31(4)

    • Competition Act

      Loi sur la concurrence

    		 subsections 29(1), 29.1(5) and 29.2(5)

    • Corporations and Labour Unions Returns Act

      Loi sur les déclarations des personnes morales et des syndicats

    		 section 18

    • Criminal Code

      Code criminel

    		 sections 187, 193 and 487.3

    • Criminal Records Act

      Loi sur le casier judiciaire

    		 subsection 6(2) and section 9

    • Customs Act

      Loi sur les douanes

    		 sections 107 and 107.1

    • Defence Production Act

      Loi sur la production de défense

    		 section 30

    • Department of Industry Act

      Loi sur le ministère de l’Industrie

    		 subsection 16(2)

    • DNA Identification Act

      Loi sur l’identification par les empreintes génétiques

    		 section 6.6

    • Energy Administration Act

      Loi sur l’administration de l’énergie

    		 section 98

    • Energy Efficiency Act

      Loi sur l’efficacité énergétique

    		 section 23

    • Energy Monitoring Act

      Loi sur la surveillance du secteur énergétique

    		 section 33

    • Energy Supplies Emergency Act

      Loi d’urgence sur les approvisionnements d’énergie

    		 section 40.1

    • Excise Act, 2001

      Loi de 2001 sur l’accise

    		 section 211

    • Excise Tax Act

      Loi sur la taxe d’accise

    		 section 295

    • Export Development Act

      Loi sur le développement des exportations

    		 section 24.3

    • Family Allowances Act

      Loi sur les allocations familiales

    		 section 18

    • Fisheries Act

      Loi sur les pêches

    		 subsections 61.2(1) and (2)

    • Greenhouse Gas Pollution Pricing Act

      Loi sur la tarification de la pollution causée par les gaz à effet de serre

    		 section 107 and subsection 255(3)

    • Hazardous Products Act

      Loi sur les produits dangereux

    		 section 12

    • Impact Assessment Act

      Loi sur l’évaluation d’impact

    		 section 30, subsections 53(4) and (5), section 57 and subsections 119(1) and (2) and 141(4)

    • Income Tax Act

      Loi de l’impôt sur le revenu

    		 section 241

    • Industrial Design Act

      Loi sur les dessins industriels

    		 subsections 8.3(2) and (5)

    • Industrial Research and Development Incentives Act, R.S.C. 1970, c. I-10

      Loi stimulant la recherche et le développement scientifiques, S.R.C. 1970, ch. I-10

    		 section 13

    • Investment Canada Act

      Loi sur Investissement Canada

    		 section 36

    • Mackenzie Valley Resource Management Act

      Loi sur la gestion des ressources de la vallée du Mackenzie

    		 paragraph 30(1)(b)

    • Marine Transportation Security Act

      Loi sur la sûreté du transport maritime

    		 subsection 13(1)

    • Motor Vehicle Fuel Consumption Standards Act

      Loi sur les normes de consommation de carburant des véhicules automobiles

    		 subsection 27(1)

    • Nuclear Safety and Control Act

      Loi sur la sûreté et la réglementation nucléaires

    		 paragraphs 44(1)(d) and 48(b)

    • Online News Act

      Loi sur les nouvelles en ligne

    		 subsections 55(2) and 58(4)

    • Parliament of Canada Act

      Loi sur le Parlement du Canada

    		 subsection 79.21(9)

    • Patent Act

      Loi sur les brevets

    		 section 10, subsection 20(7), and sections 87 and 88

    • Personal Information Protection and Electronic Documents Act

      Loi sur la protection des renseignements personnels et les documents électroniques

    		 subsection 20(1.1)

    • Petroleum Incentives Program Act

      Loi sur le programme d’encouragement du secteur pétrolier

    		 section 17

    • Proceeds of Crime (Money Laundering) and Terrorist Financing Act

      Loi sur le recyclage des produits de la criminalité et le financement des activités terroristes

    		 paragraphs 55(1)(a), (d) and (e)

    • Railway Safety Act

      Loi sur la sécurité ferroviaire

    		 subsection 39.2(1)

    • Royal Canadian Mounted Police Act

      Loi sur la Gendarmerie royale du Canada

    		 subsection 45.47(1)

    • Select Luxury Items Tax Act

      Loi sur la taxe sur certains biens de luxe

    		 section 91

    • Sex Offender Information Registration Act

      Loi sur l’enregistrement de renseignements sur les délinquants sexuels

    		 subsections 9(3) and 16(4)

    • Shipping Conferences Exemption Act, 1987

      Loi dérogatoire de 1987 sur les conférences maritimes

    		 section 11

    • Softwood Lumber Products Export Charge Act, 2006

      Loi de 2006 sur les droits d’exportation de produits de bois d’oeuvre

    		 section 84

    • Special Import Measures Act

      Loi sur les mesures spéciales d’importation

    		 section 84

    • Specific Claims Tribunal Act

      Loi sur le Tribunal des revendications particulières

    		 subsections 27(2) and 38(2)

    • Statistics Act

      Loi sur la statistique

    		 section 17

    • Telecommunications Act

      Loi sur les télécommunications

    		 subsections 39(2) and 70(4)

    • Transportation of Dangerous Goods Act, 1992

      Loi de 1992 sur le transport des marchandises dangereuses

    		 subsection 24(4)

    • Underused Housing Tax Act

      Loi sur la taxe sur les logements sous-utilisés

    		 section 32

    • Witness Protection Program Act

      Loi sur le Programme de protection des témoins

    		 section 11

    • Yukon Environmental and Socio-economic Assessment Act

      Loi sur l’évaluation environnementale et socioéconomique au Yukon

    		 paragraph 121(a)

    • Yukon Quartz Mining Act

      Loi sur l’extraction du quartz dans le Yukon

    		 subsection 100(16)

    [...]


  5. Proceeds of Crime (Money Laundering) and Terrorist Financing Act - S.C. 2000, c. 17 (Section 2)
    Marginal note:Definitions

    • 2 (1) The definitions in this section apply in this Act.

      Centre

      Centre  means the Financial Transactions and Reports Analysis Centre of Canada established by section 41. (Centre)

      customs office

      customs office  has the same meaning as in subsection 2(1) of the Customs Act. (bureau de douane)

      mail

      mail  has the same meaning as in subsection 2(1) of the Canada Post Corporation Act. (envois ou courrier)

      Minister

      Minister  means, in relation to sections 24.1 to 39, the Minister of Public Safety and Emergency Preparedness and, in relation to any other provision of this Act, the Minister of Finance. (ministre)

      money laundering offence

      money laundering offence  means an offence under subsection 462.31(1) of the Criminal Code. (infraction de recyclage des produits de la criminalité)

      President

      President  means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act. (président)

      terrorist activity

      terrorist activity  has the same meaning as in subsection 83.01(1) of the Criminal Code. (activité terroriste)

      terrorist activity financing offence

      terrorist activity financing offence  means an offence under section 83.02, 83.03 or 83.04 of the Criminal Code or an offence under section 83.12 of the Criminal Code arising out of a contravention of section 83.08 of that Act. (infraction de financement des activités terroristes)

      threats to the security of Canada

      threats to the security of Canada  has the same meaning as in section 2 of the Canadian Security Intelligence Service Act. (menaces envers la sécurité du Canada)

      violation

      violation  means a contravention of this Act or the regulations that is designated as a violation by regulations made under subsection 73.1(1). (violation)

    [...]


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