5. The amount that is available for sharing shall be determined by subtracting, from the sum of, first, the amount of the net proceeds of all of a person’s property that has been forfeited in connection with one or more offenses by the person and, second, the amount of any fine ordered to be paid by the person in connection with the offence or offenses, the following amounts:

• (a) a prorated portion of the amount of the operating expenses referred to in paragraph 13(3)(a) of the Act; and

• (b) a prorated portion of the amount reserved for

  • (i) future losses,

  • (ii) the payment of claims arising from undertakings given by the Attorney General pursuant to subsection 462.32(6) or 462.33(7) of the Criminal Code, and

  • (iii) payments arising from indemnifications granted pursuant to section 18 of the Act.

6. The sharing of an amount determined pursuant to section 5, shall take place no later than 90 days after the end of the fiscal year in which the following amounts are paid into the Consolidated Revenue Fund and credited to the Proceeds Account:

• (a) in the case where only one property referred to in section 5 has been forfeited, the amount of the net proceeds of the property;

• (b) in the case where more than one property referred to in section 5 has been forfeited, the amount of the net proceeds of the property that was disposed of last;

• (c) in the case where a fine referred to in section 5 has been ordered, the amount paid or recovered on account of the fine; and

• (d) in the case where property referred to in section 5 has been forfeited and a fine, referred to in section 5 has been ordered, the amount of the net proceeds of the property and the amount paid or recovered on account of the fine.

• 7. (1) For the purposes of the sharing of an amount determined pursuant to section 5, the Attorney General shall assess the contribution of the Government of Canada and of each of the relevant jurisdictions on the basis of the following:

  • (a) the nature of information provided by the agencies of the Government of Canada and each jurisdiction, and the importance of that information; and

  • (b) the participation by the agencies of the Government of Canada and each jurisdiction in the investigation and prosecution that lead to forfeiture or the imposition of a fine.

• (2) The Attorney General may, for the purposes of an assessment referred to in subsection (1), consult with the relevant agencies and jurisdictions.

• (3) The Attorney General shall assign a percentage representing the contribution of the Government of Canada and of each relevant jurisdiction, as compared with the contribution of another jurisdiction or group of jurisdictions, as the case may be, determined as follows:

  • (a) where the contribution of the Government of Canada or a jurisdiction constitutes the predominant portion of the total contribution, it shall be considered to be 90 per cent;

  • (b) where the contribution of the Government of Canada or a jurisdiction constitutes a significant portion of the total contribution, it shall be considered to be 50 per cent; and

  • (c) where the contribution of the Government of Canada or a jurisdiction constitutes a minimal portion of the total contribution, it shall be considered to be 10 per cent.

• (4) The Attorney General shall determine the contribution, expressed as a percentage in accordance with subsection (3), of the Government of Canada and of each of the following jurisdictions and groups of jurisdictions, in the following order:

  • (a) determine the contribution of the Government of Canada and the contribution of the group of all relevant jurisdictions;

  • (b) determine the contribution of the jurisdiction that has the highest level of contribution from among the group of other jurisdictions referred to in paragraph (a), and the contribution of the group of remaining jurisdictions;

  • (c) repeat the method set out in paragraph (b), for the group of remaining jurisdictions, until only two jurisdictions remain; and

  • (d) where only two jurisdictions remain, determine the contribution of each of those jurisdictions.

• (5) The percentage that represents the contribution of the Government of Canada shall in no case be less than 10 per cent.