Criminal Code (R.S.C., 1985, c. C-46)

Marginal note:Books and documents

• 397 (1) Every person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years or is guilty of an offence punishable on summary conviction who, with intent to defraud,

  • (a) destroys, mutilates, alters, falsifies or makes a false entry in a book, paper, writing, valuable security or document, or

  • (b) omits a material particular from, or alters a material particular in, a book, paper, writing, valuable security or document.

• Marginal note:Privy

  (2) Every person who, with intent to defraud their creditors, is privy to the commission of an offence under subsection (1) 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.