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Criminal Code (R.S.C., 1985, c. C-46)

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Act current to 2022-05-02 and last amended on 2022-01-16. Previous Versions

PART XII.2Proceeds of Crime (continued)

Disclosure Provisions (continued)

Marginal note:Definition of designated substance offence

  •  (1) In this section, designated substance offence means

    • (a) an offence under Part I of the Controlled Drugs and Substances Act, except subsection 4(1) of that Act;

    • (a.1) an offence under Division 1 of Part 1 of the Cannabis Act, except subsection 8(1) of that Act; or

    • (b) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a) or (a.1).

  • Marginal note:Disclosure of income tax information

    (1.1) The Attorney General may make an application in accordance with subsection (2) for an order for disclosure of information under subsection (3), for the purposes of an investigation in relation to

    • (a) a designated substance offence;

    • (b) an offence against section 354, 355.2, 355.4 or 462.31 if the offence is alleged to have been committed in relation to any property, thing or proceeds obtained or derived directly or indirectly as a result of

      • (i) the commission in Canada of a designated substance offence, or

      • (ii) an act or omission anywhere that, if it had occurred in Canada, would have constituted a designated substance offence;

    • (c) an offence against section 467.11, 467.111, 467.12 or 467.13, or a conspiracy or an attempt to commit, or being an accessory after the fact in relation to, such an offence; or

    • (d) a terrorism offence.

  • Marginal note:Application

    (2) An application under subsection (1.1) shall be made ex parte in writing to a judge and be accompanied by an affidavit sworn on the information and belief of the Attorney General or a person specially designated by the Attorney General for that purpose deposing to the following matters, namely,

    • (a) the offence or matter under investigation;

    • (b) the person in relation to whom the information or documents referred to in paragraph (c) are required;

    • (c) the type of information or book, record, writing, return or other document obtained by or on behalf of the Minister of National Revenue for the purposes of the Income Tax Act, Part IX of the Excise Tax Act or the Excise Act, 2001 to which access is sought or that is proposed to be examined or communicated; and

    • (d) the facts relied on to justify the belief, on reasonable grounds, that the person referred to in paragraph (b) has committed or benefited from the commission of any of the offences referred to in subsection (1.1) and that the information or documents referred to in paragraph (c) are likely to be of substantial value, whether alone or together with other material, to the investigation for the purposes of which the application is made.

  • Marginal note:Order for disclosure of information

    (3) Where the judge to whom an application under subsection (1.1) is made is satisfied

    • (a) of the matters referred to in paragraph (2)(d), and

    • (b) that there are reasonable grounds for believing that it is in the public interest to allow access to the information or documents to which the application relates, having regard to the benefit likely to accrue to the investigation if the access is obtained,

    the judge may, subject to any conditions that the judge considers advisable in the public interest, order the Commissioner of Revenue or any person specially designated in writing by the Commissioner for the purposes of this section

    • (c) to allow a police officer named in the order access to all such information and documents and to examine them, or

    • (d) where the judge considers it necessary in the circumstances, to produce all such information and documents to the police officer and allow the police officer to remove the information and documents,

    within such period after the expiration of seven clear days following the service of the order pursuant to subsection (4) as the judge may specify.

  • Marginal note:Service of order

    (4) A copy of an order made by a judge under subsection (3) shall be served on the person to whom the order is addressed in such manner as the judge directs or as may be prescribed by rules of court.

  • Marginal note:Extension of period for compliance with order

    (5) A judge who makes an order under subsection (3) may, on application of the Minister of National Revenue, extend the period within which the order is to be complied with.

  • Marginal note:Objection to disclosure of information

    (6) The Minister of National Revenue or any person specially designated in writing by that Minister for the purposes of this section may object to the disclosure of any information or document in respect of which an order under subsection (3) has been made by certifying orally or in writing that the information or document should not be disclosed on the ground that

    • (a) the Minister of National Revenue is prohibited from disclosing the information or document by any bilateral or international treaty, convention or other agreement respecting taxation to which the Government of Canada is a signatory;

    • (b) a privilege is attached by law to the information or document;

    • (c) the information or document has been placed in a sealed package pursuant to law or an order of a court of competent jurisdiction; or

    • (d) disclosure of the information or document would not, for any other reason, be in the public interest.

  • Marginal note:Determination of objection

    (7) Where an objection to the disclosure of information or a document is made under subsection (6), the objection may be determined, on application, in accordance with subsection (8), by the Chief Justice of the Federal Court, or by such other judge of that Court as the Chief Justice may designate to hear such applications.

  • Marginal note:Judge may examine information

    (8) A judge who is to determine an objection pursuant to subsection (7) may, if the judge considers it necessary to determine the objection, examine the information or document in relation to which the objection is made and shall grant the objection and order that disclosure of the information or document be refused where the judge is satisfied of any of the grounds mentioned in subsection (6).

  • Marginal note:Limitation period

    (9) An application under subsection (7) shall be made within ten days after the objection is made or within such greater or lesser period as the Chief Justice of the Federal Court, or such other judge of that Court as the Chief Justice may designate to hear such applications, considers appropriate.

  • Marginal note:Appeal to Federal Court of Appeal

    (10) An appeal lies from a determination under subsection (7) to the Federal Court of Appeal.

  • Marginal note:Limitation period for appeal

    (11) An appeal under subsection (10) shall be brought within ten days from the date of the determination appealed from or within such further time as the Federal Court of Appeal considers appropriate in the circumstances.

  • Marginal note:Special rules for hearings

    (12) An application under subsection (7) or an appeal brought in respect of that application shall

    • (a) be heard in camera; and

    • (b) on the request of the person objecting to the disclosure of information, be heard and determined in the National Capital Region described in the schedule to the National Capital Act.

  • Marginal note:Ex parte representations

    (13) During the hearing of an application under subsection (7) or an appeal brought in respect of that application, the person who made the objection in respect of which the application was made or the appeal was brought shall, on the request of that person, be given the opportunity to make representations ex parte.

  • Marginal note:Copies

    (14) When any information or document is examined or provided under subsection (3), the person by whom it is examined or to whom it is provided or any officer of the Canada Revenue Agency may make, or cause to be made, one or more copies of it, and any copy purporting to be certified by the Minister of National Revenue or an authorized person to be a copy made under this subsection is evidence of the nature and content of the original information or document and has the same probative force as the original information or document would have had if it had been proved in the ordinary way.

  • Marginal note:Further disclosure

    (15) No person to whom information or documents have been disclosed or provided pursuant to this subsection or pursuant to an order made under subsection (3) shall further disclose the information or documents except for the purposes of the investigation in relation to which the order was made.

  • Marginal note:Form

    (16) An order made under subsection (3) may be in Form 47.

  • Marginal note:Definition of police officer

    (17) In this section, police officer means any officer, constable or other person employed for the preservation and maintenance of the public peace.

  • R.S., 1985, c. 42 (4th Supp.), s. 2
  • 1994, c. 13, s. 7
  • 1996, c. 19, s. 70
  • 1997, c. 23, s. 10
  • 1999, c. 17, s. 120
  • 2001, c. 32, s. 26, c. 41, ss. 15, 133
  • 2005, c. 38, ss. 138, 140
  • 2010, c. 14, s. 9
  • 2013, c. 9, s. 15
  • 2014, c. 17, s. 7
  • 2018, c. 16, s. 215, c. 27, s. 28

Specific Rules of Forfeiture

Marginal note:Specific forfeiture provisions unaffected by this Part

  •  (1) This Part does not affect the operation of any other provision of this or any other Act of Parliament respecting the forfeiture of property.

  • Marginal note:Priority for restitution to victims of crime

    (2) The property of an offender may be used to satisfy the operation of a provision of this or any other Act of Parliament respecting the forfeiture of property only to the extent that it is not required to satisfy the operation of any other provision of this or any other Act of Parliament respecting restitution to or compensation of persons affected by the commission of offences.

  • R.S., 1985, c. 42 (4th Supp.), s. 2

Regulations

Marginal note:Regulations

 The Attorney General may make regulations governing the manner of disposing of or otherwise dealing with, in accordance with the law, property forfeited under this Part.

  • R.S., 1985, c. 42 (4th Supp.), s. 2

PART XIIIAttempts — Conspiracies — Accessories

Marginal note:Attempts, accessories

 Except where otherwise expressly provided by law, the following provisions apply in respect of persons who attempt to commit or are accessories after the fact to the commission of offences:

  • (a) every one who attempts to commit or is an accessory after the fact to the commission of an indictable offence for which, on conviction, an accused is liable to be sentenced to imprisonment for life is guilty of an indictable offence and liable to imprisonment for a term not exceeding fourteen years;

  • (b) every one who attempts to commit or is an accessory after the fact to the commission of an indictable offence for which, on conviction, an accused is liable to imprisonment for fourteen years or less is guilty of an indictable offence and liable to imprisonment for a term that is one-half of the longest term to which a person who is guilty of that offence is liable;

  • (c) every one who attempts to commit or is an accessory after the fact to the commission of an offence punishable on summary conviction is guilty of an offence punishable on summary conviction; and

  • (d) every one who attempts to commit or is an accessory after the fact to the commission of an offence for which the offender may be prosecuted by indictment or for which he is punishable on summary conviction

    • (i) is guilty of an indictable offence and liable to imprisonment for a term not exceeding a term that is one-half of the longest term to which a person who is guilty of that offence is liable, or

    • (ii) is guilty of an offence punishable on summary conviction.

  • R.S., 1985, c. C-46, s. 463
  • R.S., 1985, c. 27 (1st Supp.), s. 59
  • 1998, c. 35, s. 120

Marginal note:Counselling offence that is not committed

 Except where otherwise expressly provided by law, the following provisions apply in respect of persons who counsel other persons to commit offences, namely,

  • (a) every one who counsels another person to commit an indictable offence is, if the offence is not committed, guilty of an indictable offence and liable to the same punishment to which a person who attempts to commit that offence is liable; and

  • (b) every one who counsels another person to commit an offence punishable on summary conviction is, if the offence is not committed, guilty of an offence punishable on summary conviction.

  • R.S., 1985, c. C-46, s. 464
  • R.S., 1985, c. 27 (1st Supp.), s. 60

Marginal note:Conspiracy

  •  (1) Except where otherwise expressly provided by law, the following provisions apply in respect of conspiracy:

    • (a) every one who conspires with any one to commit murder or to cause another person to be murdered, whether in Canada or not, is guilty of an indictable offence and liable to a maximum term of imprisonment for life;

    • (b) every one who conspires with any one to prosecute a person for an alleged offence, knowing that they did not commit that offence, is guilty of

      • (i) an indictable offence and liable to imprisonment for a term of not more than 10 years or an offence punishable on summary conviction, if the alleged offence is one for which, on conviction, that person would be liable to be sentenced to imprisonment for life or for a term of not more than 14 years, or

      • (ii) an indictable offence and liable to imprisonment for a term of not more than five years or an offence punishable on summary conviction, if the alleged offence is one for which, on conviction, that person would be liable to imprisonment for less than 14 years;

    • (c) every one who conspires with any one to commit an indictable offence not provided for in paragraph (a) or (b) is guilty of an indictable offence and liable to the same punishment as that to which an accused who is guilty of that offence would, on conviction, be liable; and

    • (d) every one who conspires with any one to commit an offence punishable on summary conviction is guilty of an offence punishable on summary conviction.

  • (2) [Repealed, 1985, c. 27 (1st Supp.), s. 61]

  • Marginal note:Conspiracy to commit offences

    (3) Every one who, while in Canada, conspires with any one to do anything referred to in subsection (1) in a place outside Canada that is an offence under the laws of that place shall be deemed to have conspired to do that thing in Canada.

  • Marginal note:Idem

    (4) Every one who, while in a place outside Canada, conspires with any one to do anything referred to in subsection (1) in Canada shall be deemed to have conspired in Canada to do that thing.

  • Marginal note:Jurisdiction

    (5) Where a person is alleged to have conspired to do anything that is an offence by virtue of subsection (3) or (4), proceedings in respect of that offence may, whether or not that person is in Canada, be commenced in any territorial division in Canada, and the accused may be tried and punished in respect of that offence in the same manner as if the offence had been committed in that territorial division.

  • Marginal note:Appearance of accused at trial

    (6) For greater certainty, the provisions of this Act relating to

    • (a) requirements that an accused appear at and be present during proceedings, and

    • (b) the exceptions to those requirements,

    apply to proceedings commenced in any territorial division pursuant to subsection (5).

  • Marginal note:If previously tried outside Canada

    (7) If a person is alleged to have conspired to do anything that is an offence by virtue of subsection (3) or (4) and that person has been tried and dealt with outside Canada in respect of the offence in such a manner that, if the person had been tried and dealt with in Canada, they would be able to plead autrefois acquit, autrefois convict, pardon or an expungement order under the Expungement of Historically Unjust Convictions Act, the person shall be deemed to have been so tried and dealt with in Canada.

  • R.S., 1985, c. C-46, s. 465
  • R.S., 1985, c. 27 (1st Supp.), s. 61
  • 1998, c. 35, s. 121
  • 2018, c. 11, s. 28
  • 2019, c. 25, s. 183
 
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