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

Act current to 2021-11-17 and last amended on 2021-10-27. Previous Versions

PART I.1Internal Audit and Accounting Officers (continued)

Marginal note:Written guidance from Secretary

  •  (1) Where the appropriate minister and the accounting officer for a department named in Part I or II of Schedule VI are unable to agree on the interpretation or application of a policy, directive or standard issued by the Treasury Board, the accounting officer shall seek guid­ance in writing on the matter from the Secretary of the Treasury Board.

  • Marginal note:Referral to Treasury Board

    (2) Where guidance is provided under subsection (1) and the matter remains unresolved, the appropriate minister shall refer the matter to the Treasury Board for a decision.

  • Marginal note:Copy to Auditor General

    (3) A decision by the Treasury Board shall be in writing and a copy shall be provided to the Auditor General of Canada.

  • Marginal note:Cabinet confidence

    (4) The copy of a decision provided to the Auditor General of Canada is a confidence of the Queen’s Privy Council for Canada for the purposes of any Act of Parliament.

  • 2006, c. 9, s. 259

PART IIPublic Money

Marginal note:Public money

  •  (1) Subject to this Part, all public money shall be deposited to the credit of the Receiver General.

  • Marginal note:Establishment of accounts

    (2) The Receiver General may establish, in the name of the Receiver General, accounts for the deposit of public money with

    • (a) any member of the Canadian Payments Association;

    • (b) any local cooperative credit society that is a member of a central cooperative credit society having membership in the Canadian Payments Association;

    • (c) any fiscal agent that the Minister may designate; and

    • (d) any financial institution outside Canada that the Minister may designate.

  • Marginal note:Record of public money

    (3) Every person who collects or receives public money shall keep a record of receipts and deposits thereof in such form and manner as the Treasury Board may prescribe by regulation.

  • Marginal note:Duty of persons collecting public money

    (4) Subject to any regulations made under subsection (5), every person employed in the collection or management of, or charged with the receipt of, public money and every other person who collects or receives public money shall pay that money to the credit of the Receiver General.

  • Marginal note:Regulations

    (5) The Treasury Board may make regulations

    • (a) prescribing the manner in which public money shall be paid to the credit of the Receiver General;

    • (b) authorizing any person mentioned in any of paragraphs (2)(a) to (d) who has given credit to the Receiver General for an instruction for payment that is deposited in accordance with regulations made under paragraph (a) to charge the amount of the instruction back to the Receiver General in the manner specified by the regulations, where the instruction is dishonoured after having been credited to the Receiver General; and

    • (c) authorizing persons who collect or receive public money to withhold their fees or commissions from payments of that money to the credit of the Receiver General.

  • R.S., 1985, c. F-11, s. 17
  • 1991, c. 24, s. 4

Marginal note:Definition of collection agency

  •  (1) In this section, collection agency means a person, other than an employee of a department, who

    • (a) carries on the business of collecting debts for other persons; and

    • (b) is registered or licensed as a member of the legal profession or as a collector of debts in the province in which the person carries on the business of collecting debts.

  • Marginal note:Payment to collection agency

    (2) Subject to the direction of the Treasury Board, fees or commissions may be paid out of the Consolidated Revenue Fund to a collection agency for the collection of any amount that was owed to

    • (a) Her Majesty in right of Canada; or

    • (b) Her Majesty in right of a province on account of taxes payable to that province and that, pursuant to an agreement, Canada is authorized to collect on behalf of the province.

  • 1991, c. 24, s. 5

 [Repealed, 1999, c. 26, s. 20]

Marginal note:Charges for services or use of facilities

  •  (1) The Governor in Council may, on the recommendation of the Treasury Board,

    • (a) by regulation prescribe the fees or charges to be paid for a service or the use of a facility provided by or on behalf of Her Majesty in right of Canada by the users or classes of users of the service or facility; or

    • (b) authorize the appropriate Minister to prescribe by order those fees or charges, subject to such terms and conditions as may be specified by the Governor in Council.

  • Marginal note:Amount not to exceed cost

    (2) Fees and charges for a service or the use of a facility provided by or on behalf of Her Majesty in right of Canada that are prescribed under subsection (1) or the amount of which is adjusted under section 19.2 may not exceed the cost to Her Majesty in right of Canada of providing the service or the use of the facility to the users or class of users.

  • Marginal note:By whom payable

    (3) For greater certainty, users includes

    • (a) Her Majesty in right of Canada, other than a department; and

    • (b) Her Majesty in right of a province.

  • R.S., 1985, c. F-11, s. 19
  • 1991, c. 24, s. 6

Marginal note:Charges for rights and privileges

 The Governor in Council may, on the recommendation of the Treasury Board,

  • (a) by regulation prescribe the fees or charges to be paid for a right or privilege conferred by or on behalf of Her Majesty in right of Canada, by means of a licence, permit or other authorization, by the persons or classes of persons on whom the right or privilege is conferred; or

  • (b) authorize the appropriate Minister to prescribe by order those fees or charges, subject to such terms and conditions as may be specified by the Governor in Council.

  • 1991, c. 24, s. 6

Marginal note:Adjustment of amounts

  •  (1) A regulation or order under section 19 or 19.1 may prescribe rules for the adjustment, by such amounts or ratios as are referred to in the regulation or order, of the amount of the fee or charge, for such period as is specified in the regulation or order, but no such rules may provide for the consideration of any factors of adjustment that are not specified in the rules.

  • Marginal note:Notice of adjusted amount

    (2) Notwithstanding that a regulation or order provides for the adjustment of the amount of a fee or charge for a period, its amount for the period is equal to its amount for the immediately preceding period unless the appropriate Minister, before the beginning of the period, publishes a notice in the Canada Gazette specifying the adjusted amount and the manner in which it was determined.

  • 1991, c. 24, s. 6

Marginal note:Regulations subject to other Acts

 Regulations and orders under sections 19 and 19.1 are subject to the provisions of any Act of Parliament relating to the service or the use of the facility, or to the right or privilege, but, for greater certainty, may be made even though an Act of Parliament requires the provision of the service or facility or the conferral of the right or privilege.

  • 1991, c. 24, s. 6

Marginal note:Return of deposits

  •  (1) Where money is received by a public officer from any person as a deposit to ensure the doing of any act or thing, the public officer shall hold or dispose of the money in accordance with regulations of the Treasury Board.

  • Marginal note:Return of money

    (2) Where money is paid by any person to a public officer for any purpose that is not fulfilled, the money may, in accordance with regulations of the Treasury Board, be returned or repaid to that person, less such sum as in the opinion of the Board is properly attributable to any service rendered.

  • Marginal note:Return of non-public money

    (3) Money paid to the credit of the Receiver General that is not public money may be returned or repaid in accordance with regulations of the Treasury Board.

  • R.S., c. F-10, s. 14

Marginal note:Money received for special purpose

  •  (1) Money referred to in paragraph (d) of the definition public money in section 2 that is received by or on behalf of Her Majesty for a special purpose and paid into the Consolidated Revenue Fund may be paid out of the Consolidated Revenue Fund for that purpose, subject to any statute applicable thereto.

  • Marginal note:Interest

    (2) Subject to any other Act of Parliament, interest may be allowed and paid from the Consolidated Revenue Fund in respect of money to which subsection (1) applies, in accordance with and at rates fixed by the Minister with the approval of the Governor in Council.

  • R.S., c. F-10, s. 15

Marginal note:Money paid in respect of proceedings in Parliament

 Where the Senate or House of Commons, by resolution or pursuant to any rule or standing order, authorizes a refund of public money that was received in respect of any proceedings before Parliament, the Receiver General may pay the refund out of the Consolidated Revenue Fund.

  • R.S., c. F-10, s. 16

Marginal note:Definitions

  •  (1) In this section,

    other debt

    other debt means any amount owing to Her Majesty, other than a tax or penalty or an amount in respect of which subsection 24.1(2) applies; (autre dette)

    penalty

    penalty includes any forfeiture or pecuniary penalty imposed or authorized to be imposed by any Act of Parliament for any contravention of the laws relating to the collection of the revenue, or to the management of any public work producing tolls or revenue, notwithstanding that part of such forfeiture or penalty is payable to the informer or prosecutor, or to any other person; (pénalité)

    tax

    tax includes any tax, impost, duty or toll payable to Her Majesty, imposed or authorized to be imposed by any Act of Parliament. (taxes)

  • Marginal note:Remission of taxes and penalties

    (2) The Governor in Council may, on the recommendation of the appropriate Minister, remit any tax or penalty, including any interest paid or payable thereon, where the Governor in Council considers that the collection of the tax or the enforcement of the penalty is unreasonable or unjust or that it is otherwise in the public interest to remit the tax or penalty.

  • Marginal note:Remission of other debts

    (2.1) The Governor in Council may, on the recommendation of the Treasury Board, remit any other debt, including any interest paid or payable thereon, where the Governor in Council considers that the collection of the other debt is unreasonable or unjust or that it is otherwise in the public interest to remit the other debt.

  • Marginal note:Remission may be partial, etc.

    (3) A remission pursuant to this section may be total or partial or conditional or unconditional and may be granted

    • (a) before, after or pending any suit or proceeding for the recovery of the tax, penalty or other debt in respect of which the remission is granted;

    • (b) before or after any payment of the tax, penalty or other debt has been made or enforced by process or execution; and

    • (c) with respect to a tax or other debt, in any particular case or class of cases and before the liability therefor arises.

  • Marginal note:Form of remission

    (4) A remission pursuant to this section may be granted

    • (a) by forbearing to institute a suit or proceeding for the recovery of the tax, penalty or other debt in respect of which the remission is granted;

    • (b) by delaying, staying or discontinuing any suit or proceeding already instituted;

    • (c) by forbearing to enforce, staying or abandoning any execution or process on any judgment;

    • (d) by the entry of satisfaction on any judgment; or

    • (e) by repaying any sum of money paid to or recovered by the Receiver General for the tax, penalty or other debt.

  • Marginal note:Conditional remission

    (5) Where a remission is granted pursuant to this section subject to a condition and the condition is not fulfilled, the tax, penalty or other debt may be enforced, or all proceedings may be had, as if there had been no remission.

  • Marginal note:Effect of remission

    (6) A conditional remission, on fulfilment of the condition, and an unconditional remission have effect as if the remission were made after the tax, penalty or other debt in respect of which it was granted had been sued for and recovered.

  • Marginal note:Customs and excise

    (7) No tax paid to Her Majesty on any goods shall be remitted by reason only that, after the payment of the tax and after release from the control of customs or excise officers, the goods were lost or destroyed.

  • Marginal note:Effect of remission

    (8) Where a penalty imposed by any law relating to the revenue has been wholly and unconditionally remitted pursuant to this section, the remission has the effect of a pardon for the offence for which the penalty was incurred, and thereafter the offence has no legal effect prejudicial to the person to whom the remission was granted.

  • R.S., 1985, c. F-11, s. 23
  • 1991, c. 24, ss. 7, 50(F)
  • 1999, c. 31, s. 102(F)

Marginal note:Payment out of C.R.F.

  •  (1) Remissions granted under this Act or any other Act of Parliament may be paid out of the Consolidated Revenue Fund.

  • Marginal note:Report in Public Accounts

    (2) Remissions granted under this or any other Act of Parliament during a fiscal year shall be reported in the Public Accounts for that year in such form as the Treasury Board may direct.

  • R.S., 1985, c. F-11, s. 24
  • 1991, c. 24, s. 8

Marginal note:Forgiveness of debts and obligations

  •  (1) Subject to subsection (2), no debt or obligation

    • (a) that is included in the statement of assets and liabilities of Canada referred to in subparagraph 64(2)(a)(iii), the forgiveness of which would result in a charge to an appropriation, or

    • (b) that is owing by a Crown corporation to Her Majesty

    shall be forgiven in whole or in part otherwise than by or under an Act of Parliament, including an appropriation Act.

  • Marginal note:Debts, etc., included in statement of assets and liabilities

    (2) No debt or obligation referred to in paragraph (1)(a) shall be forgiven unless the amount to be forgiven is included as a budgetary expenditure in an appropriation Act or any other Act of Parliament.

  • Marginal note:Forgiveness may be conditional

    (3) Where a debt or obligation is forgiven pursuant to subsection (1),

    • (a) the forgiveness may be conditional or unconditional;

    • (b) if the forgiveness is conditional and the condition is not fulfilled, the debt or obligation may be enforced, or all proceedings may be had, as if there had been no forgiveness; and

    • (c) a conditional forgiveness, on fulfilment of the condition, and an unconditional forgiveness release the person whose debt or obligation was forgiven from all further liability for the debt or obligation.

  • 1991, c. 24, s. 9
  • 1999, c. 31, s. 103(F)
 
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