Regulations Implementing the United Nations Resolutions on Taliban, ISIL (Da’esh) and Al-Qaida

5.2 (1) Every person in Canada and every Canadian outside Canada shall disclose without delay to the Commissioner of the Royal Canadian Mounted Police and to the Director of the Canadian Security Intelligence Service

• (a) the existence of property in their possession or control that they have reason to believe is owned or controlled by or on behalf of the Taliban, a person associated with the Taliban, Usama bin Laden or his associates; and

• (b) information about a transaction or proposed transaction in respect of property referred to in paragraph (a).

(2) No person contravenes subsection (1) for disclosure made in good faith under that subsection.