Financial Administration Act (R.S.C., 1985, c. F-11)

Marginal note:Small amounts

• 155.2 (1) If an appropriate Minister — or any person authorized in writing by that Minister — determines, at any time, that an amount owing by a person to Her Majesty in right of Canada for which that Minister is accountable, or that an amount payable by Her Majesty in right of Canada to any person the payment of which requires the requisition of that Minister — or of any person authorized in writing by that Minister — does not exceed the amount established by regulations made under paragraph (2)(a), that amount is deemed to be nil, subject to any regulations made under paragraphs (2)(b) to (d).

• Marginal note:Regulations

  (2) The Treasury Board may make regulations

  • (a) establishing an amount for the purposes of subsection (1), including, if the Treasury Board is of the opinion that circumstances justify doing so, establishing that amount by class, determined by method of payment or on any other basis;

  • (b) specifying circumstances in which amounts that would otherwise be deemed to be nil under subsection (1) accumulate so that the aggregate of the amounts is payable, and for when that aggregate amount is payable;

  • (c) if the Treasury Board is of the opinion that circumstances justify doing so, excluding from the application of subsection (1) specified amounts, including amounts specified by class, determined by method of payment, by class of persons that amounts are owing to or payable by or on any other basis; and

  • (d) generally respecting the operation of subsection (1).

• Marginal note:Terms and conditions deemed to be met

  (3) If an amount is not paid because it is deemed to be nil, any requirements that relate to the amount and any terms and conditions that apply to its payment are deemed to be met, and the amount is not subject to interest.

• Marginal note:Terms and conditions deemed to be met

  (4) If an amount is not paid because it is accumulating, any requirements that relate to the amount and any terms and conditions that apply to its payment are deemed to be met during the period in which it is accumulating, and the amount is not subject to interest during that period.

• Marginal note:Inconsistency

  (5) Subsections (1), (3) and (4) and regulations made under subsection (2) prevail over any provision of any Act of Parliament, or of any regulation, order, contract or arrangement, to the extent of any inconsistency between them.

• Marginal note:Exceptions

  (6) Subsections (1) to (5) do not apply to the following amounts:

  • (a) an amount owing by any person other than Her Majesty in right of Canada to a Crown corporation, or an amount payable by a Crown corporation to any person other than Her Majesty in right of Canada;

  • (b) an amount related to the public debt, or to interest on the public debt; and

  • (c) an amount owing by a person to Her Majesty in right of Canada, or payable by the Minister of National Revenue to any person, under the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Softwood Lumber Products Export Charge Act, 2006, the Underused Housing Tax Act, the Select Luxury Items Tax Act, the Digital Services Tax Act or the Global Minimum Tax Act.

Marginal note:Acceptance and release of security

• 156 (1) The appropriate Minister responsible for the recovery or collection of a debt or obligation due or payable to Her Majesty or a claim by Her Majesty may accept any security in respect of the debt, obligation or claim and may realize on the security, assign or sell Her Majesty’s interest in it or discharge, release or otherwise dispose of the security or Her Majesty’s interest in it.

• Marginal note:Partial disposition

  (2) The power to dispose of any security or Her Majesty’s interest in any security pursuant to this section may be exercised with respect to any part of the security or interest.

• Marginal note:Regulations

  (3) The Treasury Board may make regulations respecting the acceptance and disposition of security or Her Majesty’s interest in security under subsection (1), including regulations prescribing

  • (a) what may be accepted as security; and

  • (b) terms and conditions on which security may be accepted or on which security or Her Majesty’s interest in security may be realized on or disposed of.

Marginal note:Information already in Public Accounts or estimates

157 Where it appears to the Governor in Council that any account, statement, return or document required by any Act of Parliament or otherwise to be laid before one or both Houses of Parliament contains the same information as or less information than is contained in the Public Accounts or in any estimates of expenditures submitted to Parliament, the Governor in Council may direct that the account, statement, return or other document be discontinued, and thereafter it need not be prepared or laid before either House of Parliament.

Marginal note:Proof of Treasury Board records

158 A document purporting to be a copy of an entry in the records of the Treasury Board certified by the Secretary, a Deputy Secretary, or an Assistant Secretary of the Treasury Board or by the Comptroller General of Canada, a Deputy Comptroller General of Canada or by an Assistant Comptroller General of Canada is, without proof of the signature or of the official character of the person purporting to have signed it, admissible in any court of justice and has the same probative force as the original document would have if it were proven in the ordinary way.

Marginal note:Definition of other financial institution

• 159 (1) In this section, other financial institution means

  • (a) a member of the Canadian Payments Association, a local cooperative credit society, a fiscal agent or a financial institution with which the Receiver General establishes accounts for the deposit of public money pursuant to subsection 17(2); and

  • (b) any other financial institution that accepts or receives an instruction for payment issued pursuant to section 35.

• Marginal note:No charge for certain cheques, etc.

  (2) No bank or other financial institution shall make a charge

  • (a) for cashing a cheque or other instrument drawn on the Receiver General or on the Receiver General’s account in the Bank of Canada or any other bank or other financial institution;

  • (b) for honouring or otherwise giving value for any other instruction for payment issued pursuant to section 35; or

  • (c) in respect of any cheque or other instruction for payment drawn in favour of the Receiver General, the Government of Canada, any department or any public officer in the officer’s official capacity, and tendered for deposit to the credit of the Receiver General.

• Marginal note:Deposits of the Government of Canada, etc.

  (3) Nothing in subsection (2) shall be construed as prohibiting any arrangement between the Government of Canada and a bank or other financial institution concerning compensation for services performed by the bank or institution for the Government of Canada or interest to be paid on any or all deposits of the Government of Canada with the bank or institution.

• Marginal note:Disclosure of information

  (4) Any bank or other financial institution of a class prescribed by regulations that accepts for deposit an instrument or instruction for payment described in subsection (2) must disclose any information prescribed by regulations made under subsection 160(2) in any statement of account or other transaction record that is provided to the holder of the account receiving the deposit.

Marginal note:Regulations

• 160 (1) The Governor in Council may make regulations for carrying the purposes and provisions of this Act into effect.

• Marginal note:Classes of financial institutions and disclosure of information

  (2) The Governor in Council may make regulations prescribing classes of financial institutions and any information disclosure requirements referred to in subsection 159(4).

Marginal note:Management or protection of computer systems

• 161 (1) The appropriate Minister, any public servant employed in a department, any employee of a Crown corporation or any person acting on behalf of a department or Crown corporation who performs duties relating to the management or protection of computer systems of the department or the Crown corporation may take reasonable measures for such purposes, including the interception of private communications in circumstances specified in paragraph 184(2)(e) of the Criminal Code.

• Marginal note:Privacy protection

  (2) Subject to subsection (3), with respect to an interception referred to in subsection (1), the appropriate Minister shall take reasonable measures to ensure that only data that is essential to identify, isolate or prevent harm to the computer system will be used or retained.

• Marginal note:Limitation

  (3) Nothing in this section affects any other lawful authority to intercept, use, retain, access or disclose a private communication.

• Marginal note:Definition of computer system

  (4) For the purposes of this section, computer system means a device that, or a group of interconnected or related devices one or more of which,

  • (a) contains computer programs or other data; and

  • (b) pursuant to computer programs,

    • (i) performs logic and control, and

    • (ii) may perform any other function.

Marginal note:Meaning of listed tax law

• 162 (1) In this section, listed tax law means

  • (a) the Income Tax Act and the Income Tax Regulations;

  • (b) the Income Tax Conventions Interpretation Act;

  • (c) the Excise Tax Act and any regulations made under that Act;

  • (d) the Excise Act, 2001 and any regulations made under that Act;

  • (e) the Air Travelers Security Charge Act and any regulations made under that Act;

  • (f) the Excise Act and any regulations made under that Act; or

  • (g) the Customs Tariff and any regulations made under that Act.

• Marginal note:Tabling of list  — legislative proposals

  (2) The Minister shall table in the House of Commons, on or before the fifth day on which the House of Commons is sitting after October 31 of a particular fiscal year, a list of the specific legislative proposals to amend listed tax laws

  • (a) that the Government publicly announced before April 1 of the fiscal year preceding the particular fiscal year; and

  • (b) that have not been enacted or made before the date of tabling in substantially the same form as the proposal or in a form that reflects consultations and deliberations relating to the proposal.

• Marginal note:Exception

  (3) The list referred to in subsection (2) shall not include a specific legislative proposal that has been publicly withdrawn by the Government or an announcement of a general intention to develop a specific legislative proposal.

• Marginal note:Exception

  (4) The obligation to table does not apply in respect of a particular fiscal year if

  • (a) there are no specific legislative proposals to be included in the list referred to in subsection (2); or

  • (b) the fifth day on which the House of Commons is sitting after October 31 of the particular fiscal year is less than 12 months after the last general election.