Criminal Code (R.S.C., 1985, c. C-46)

Marginal note:Secret commissions

• 426 (1) Every one commits an offence who

  • (a) directly or indirectly, corruptly gives, offers or agrees to give or offer to an agent or to anyone for the benefit of the agent — or, being an agent, directly or indirectly, corruptly demands, accepts or offers or agrees to accept from any person, for themselves or another person — any reward, advantage or benefit of any kind as consideration for doing or not doing, or for having done or not done, any act relating to the affairs or business of the agent’s principal, or for showing or not showing favour or disfavour to any person with relation to the affairs or business of the agent’s principal; or

  • (b) with intent to deceive a principal, gives to an agent of that principal, or, being an agent, uses with intent to deceive his principal, a receipt, an account or other writing

    • (i) in which the principal has an interest,

    • (ii) that contains any statement that is false or erroneous or defective in any material particular, and

    • (iii) that is intended to mislead the principal.

• Marginal note:Privity to offence

  (2) Every one commits an offence who is knowingly privy to the commission of an offence under subsection (1).

• Marginal note:Punishment

  (3) A person who commits an offence under this section 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.

• Definition of agent and principal

  (4) In this section, agent includes an employee, and principal includes an employer.