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

5.2 (1) Every person in Canada, every Canadian outside Canada and every entity set out in section 5.1 must disclose without delay to the Commissioner of the Royal Canadian Mounted Police or 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, held or controlled by or on behalf of a person associated with the Taliban or a person associated with Al-Qaida; and

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

(2) No proceedings under the United Nations Act and no civil proceedings lie against a person for a disclosure made in good faith under subsection (1).