6. Money received under a contract or agreement that provides for the money to be allocated to a specific purpose may be accounted for in a specified purpose account.
Money received on the condition that it be allocated to a specific purpose may also be accounted for in a specified purpose account.
Every disbursement chargeable to a specified purpose account constitutes a charge against the Consolidated Revenue Fund up to the amount determined by the Government at the time the specified purpose account is established.
No money derived from levies, taxes and duties, or from transfer payments by the Government of Canada under the Federal-Provincial Fiscal Arrangements Act (Revised Statutes of Canada (1985), chapter F-8) or the Canada Assistance Plan (Revised Statutes of Canada (1985), chapter C-1), may be accounted for in a specified purpose account.