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SCHEDULE I
(Sections 21.4, 21.5.2, 21.26, 21.26.1, 21.28 and 21.48.16)
OFFENCES
| Act or Regulation | Section | Summary Description of Offence |
| Criminal Code (R.S.C. 1985, c. C-46) | 119 | Bribery of judicial officers |
| 120 | Bribery of officers | |
| 121 | Frauds on the government - contractor subscribing to an election fund to obtain a contract with the government | |
| 122 | Breach of trust by public officer | |
| 123 | Municipal corruption | |
| 124 | Selling or purchasing office | |
| 125 | Influencing or negotiating appointments or dealing in offices | |
| 132 | Perjury relating to commercial, professional, industrial or financial business | |
| 136 | Witness giving contradictory evidence relating to commercial, professional, industrial or financial business | |
| 220 | Causing death by criminal negligence in the course of commercial, professional, industrial or financial business | |
| 221 | Causing bodily harm by criminal negligence in the course of commercial, professional, industrial or financial business | |
| 236 | Manslaughter committed in the course of commercial, professional, industrial or financial business | |
| 334 | Theft committed in the course of commercial, professional, industrial or financial business | |
| 336 | Criminal breach of trust | |
| 337 | Public servant refusing to deliver property | |
| 346 | Extortion | |
| 347 | Receiving interest at a criminal rate | |
| 362 | False pretence or false statement | |
| 366 | False document | |
| 368 | Use of forged document | |
| 375 | Obtaining something by instrument based on forged document | |
| 380 | Fraud - property, money or valuable security or service | |
| 382 | Fraudulent manipulation of stock exchange transactions | |
| 382.1 | Prohibited insider trading | |
| 388 | Misleading receipt or acknowledgment | |
| 397 | Falsification of books and documents | |
| 398 | Falsifying employment record | |
| 422 | Criminal breach of contract | |
| 426 | Secret commissions | |
| 462.31 | Laundering proceeds of crime | |
| 463 | Attempting to commit, and accessory to the commission of, an offence listed in this schedule | |
| 464 | Counselling another person to commit an offence listed in this schedule, if the offence is not committed | |
| 465 | Conspiring with another person to commit an offence listed in this schedule | |
| 467.11 | Participation in activities of criminal organization | |
| 467.12 | Commission of offence for criminal organization | |
| 467.13 | Instructing commission of offence for criminal organization | |
| Competition Act (R.S.C. 1985, c. C-34) | 45 | Conspiracies, agreements or arrangements between competitors |
| 46 | Implementation of foreign directives | |
| 47 | Bid-rigging | |
| Corruption of Foreign Public Officials Act (S.C. 1998, c. 34) | 3 | Bribing a foreign public official |
| Controlled Drugs and Substances Act (S.C. 1996, c. 19) | 5 | Trafficking in substances and possession for purpose of trafficking |
| 6 | Importing or exporting substances and possession for the purpose of exporting | |
| 7 | Production of substance | |
| Cannabis Act (S.C. 2018, c. 16) | 9 | Distribution and possession for the purpose of distributing |
| 10 | Selling and possession for the purpose of selling | |
| 11 | Importing and exporting and possession for the purpose of exporting | |
| 12 | Production | |
| 14 | Use of a young person | |
| Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) | 239 (1) (a) | Making, or participating in, assenting to or acquiescing in the making of, false or deceptive statements in a return, certificate, statement, document or answer |
| 239 (1) (b) | Having destroyed, altered, mutilated, secreted or otherwise disposed of records or books of account to evade payment of a tax | |
| 239 (1) (c) | Making, or assenting to or acquiescing in the making of, false or deceptive entries, or having omitted to enter a material particular, in records or books of account of a taxpayer | |
| 239 (1) (d) | Having wilfully evaded or attempted to evade compliance with the Act or payment of taxes | |
| 239 (1) (e) | Having conspired with any person to commit an offence described in paragraphs a to d of subsection 239 (1) | |
| 239 (1.1) | Obtaining or claiming a refund or credit to which the person or another person is not entitled or a refund or credit in an amount greater than the amount to which the person or another person is entitled | |
| 239 (2.1) | Wilfully providing another person with an incorrect identification number for a tax shelter | |
| 239 (2.2) (a) | Knowingly providing, or knowingly allowing to be provided, to any person any taxpayer information - knowingly allowing any person to have access to any taxpayer information - knowingly using any taxpayer information otherwise than in the course of the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or than for the purpose for which it was provided under this section | |
| 239 (2.2) (b) | Knowingly contravening an order made to implement such measures as are necessary to ensure that taxpayer information is not used or provided to any person for any purpose not relating to a legal proceeding relating to the supervision, evaluation or disciplining of an authorized person | |
| 239 (2.21) | Knowingly using, providing to any person, allowing the provision to any person, or allowing any person access to, taxpayer information provided for a particular purpose for any other purpose | |
| 239 (2.3) | Unlawfully using, communicating, or allowing the communication of, the social insurance number of an individual or the business number of a taxpayer or partnership | |
| Excise Tax Act (R.S.C. 1985, c. E-15) | 327 (1) (a) | Making, or participating in, assenting to or acquiescing in the making of, false or deceptive statements in a return, application, certificate, statement, document or answer |
| 327 (1) (b) | Destroying, altering or otherwise disposing of documents or making, or assenting to or acquiescing in the making of, false entries, or omitting to enter, or assenting to or acquiescing in the omission of, a material particular in the documents of a person for the purpose of evading payment or remittance of any tax or obtaining a refund or rebate to which the person is not entitled | |
| 327 (1) (c) | Having wilfully evaded or attempted to evade compliance with the Act or payment or remittance of tax or net tax imposed under the Act | |
| 327 (1) (d) | Having wilfully, in any manner, obtained or attempted to obtain a rebate or refund to which a person is not entitled | |
| 327 (1) (e) | Having conspired with any person to commit an offence described in paragraphs a to c of subsection 327 (1) | |
| Tax Administration Act (chapter A-6.002) | 60.1 | Contravening section 34.1 - keeping a register in electronic form with a “zapper” |
| 60.2 | Contravening section 34.2 - manufacturing or making a “zapper” available | |
| 62 | Making false or deceptive statements - evading payment or remittance of a duty - obtaining a refund without being entitled to it - conspiring to commit such an offence | |
| 62.0.1 | Failing to pay, deduct, withhold, collect or remit a duty and failing to file a return - conspiring to commit such an offence | |
| 62.1 | Evading remittance or payment of a duty - destroying, altering or secreting registers and supporting documents - false entries - omitting to enter a material particular in records or supporting documents - conspiring to commit such an offence | |
| 68 | Having directed, authorized or participated in the commission by a corporation of an offence listed in this schedule | |
| 68.0.1 | Aiding another person to commit a fiscal offence listed in this schedule | |
| 71.3.2 | Communicating or using information contained in a tax record or originating from such a record for a purpose not provided for in the Act | |
| Insurers Act (chapter A-32.1) | 515 (4) | Providing a document or information that is false or inaccurate, or access to such a document or information, to the Autorité des marchés financiers |
| Act respecting the Autorité des marchés publics (chapter A-33.2.1) | 67.2 | Knowingly communicating false or misleading information under section 56 or contravening section 63, or helping or inducing a person to commit either of those offences |
| Cities and Towns Act (chapter C-19) | 573.3.3.4 | Communicate or attempt to communicate with a member of a selection committee |
| 573.3.3.5 | Disclosing or making known, without authorization, confidential information obtained in the course of a selection committee’s proceedings | |
| Municipal Code of Québec (chapter C-27.1) | 938.3.4 | Communicate or attempt to communicate with a member of a selection committee |
| 938.3.5 | Disclosing or making known, without authorization, confidential information obtained in the course of a selection committee’s proceedings | |
| Act respecting the Communauté métropolitaine de Montréal (chapter C-37.01) | 118.1.3 | Communicate or attempt to communicate with a member of a selection committee |
| 118.1.4 | Disclosing or making known, without authorization, confidential information obtained in the course of a selection committee’s proceedings | |
| Act respecting the Communauté métropolitaine de Québec (chapter C-37.02) | 111.1.3 | Communicate or attempt to communicate with a member of a selection committee |
| 111.1.4 | Disclosing or making known, without authorization, confidential information obtained in the course of a selection committee’s proceedings | |
| Act respecting contracting by public bodies (chapter C-65.1) | 27.5 | Making a false or misleading statement to the Autorité des marchés publics to obtain, renew or keep an authorization to contract or to have the name of an enterprise removed from the register of enterprises authorized to contract |
| 27.6 | Making a false or misleading statement in the course of a tendering or awarding process for a public contract or of the performance of such a contract | |
| 27.10.0.1 | Hindering or attempting to hinder a person exercising audit functions | |
| 27.10.1 | Communicating or attempting to communicate with a selection committee member | |
| 27.10.2 | Disclosing or making known, without authorization, confidential information obtained in the course of a selection committee’s proceedings | |
| 27.11 | Making a false or misleading request for payment | |
| 27.13 | Helping or inducing a person to commit an offence under section 27.5, 27.6, 27.10.0.1, 27.10.1, 27.10.2 or 27.11 | |
| Act respecting financial services cooperatives (chapter C-67.3) | 605 | Knowingly furnishing information, reports or other documents that are false or misleading |
| Act respecting the distribution of financial products and services (chapter D-9.2) | 16 with 485 | Not acting with honesty and loyalty |
| 469.1 | Making a misrepresentation when pursuing activities governed by the Act | |
| Act respecting elections and referendums in municipalities (chapter E-2.2) | 610 (2) | Making an illegal contribution referred to in paragraph 1 of section 610 |
| 610 (3) | Inciting an elector to make a contribution by using threats or coercion or by promising compensation, consideration or a reimbursement | |
| 610 (4) | Making a false declaration concerning a contribution | |
| 610.1 (2) | Making an illegal gift of money referred to in paragraph 1 of section 610.1 | |
| Act respecting school elections (chapter E-2.3) | 219.8 (2) | Making an illegal contribution referred to in paragraph 1 of section 219.8 |
| 219.8 (3) | Inciting an elector to make a contribution by using threats or coercion or by promising compensation, consideration or a reimbursement | |
| 219.8 (4) | Making a false declaration concerning a contribution | |
| Election Act (chapter E-3.3) | 564.1 (1) | Making a false declaration concerning a contribution |
| 564.1 (2) | Inciting an elector to make a contribution by using threats or coercion or by promising compensation, consideration or a reimbursement | |
| 564.2 | Contravening section 87 - contribution made by a person who is not an elector, contribution made in favour of an unauthorized entity or contribution not in accordance with Division II of Chapter II of Title III | |
| Contravening section 90 - involuntary contribution of an elector, contribution not made out of the elector’s property or contribution made with compensation or for consideration or a reimbursement | ||
| Contravening section 91 - contribution exceeding the maximum amount allowed | ||
| Contravening the first paragraph of section 127.7 - contribution made by a person who is not an elector | ||
| Contravening the third paragraph of section 127.7 - contribution exceeding the maximum amount allowed | ||
| Contravening the first paragraph of section 127.8 with regard to section 90 - involuntary contribution of an elector, contribution not made out of the elector’s property or contribution made with compensation or for consideration or a reimbursement | ||
| Money-Services Businesses Act (chapter E-12.000001) | 66 (1) | Making a misrepresentation when pursuing activities governed by the Act |
| Taxation Act (chapter I-3) | 1079.8.35, 1st par. (a) | Making a false Revenu Québec certificate |
| 1079.8.35, 1st par. (b) | Falsifying or altering a Revenu Québec certificate | |
| 1079.8.35, 1st par. (c) | Obtaining or attempting to obtain a Revenu Québec certificate without being entitled to one | |
| 1079.8.35, 1st par. (d) | Using a false, falsified or altered Revenu Québec certificate | |
| 1079.8.35, 1st par. (e) | Assenting to or acquiescing in an offence under any of subparagraphs a to d | |
| 1079.8.35, 1st par. (f) | Conspiring with a person to commit an offence under any of subparagraphs a to e | |
| Deposit Institutions and Deposit Protection Act (chapter I-13.2.2) | 46.2 (3) | Providing a document or information that is false or inaccurate, or access to such a document or information, to the Autorité des marchés financiers |
| Derivatives Act (chapter I-14.01) | 65 with 160 | Not acting with honesty and loyalty |
| 144 | Using information relating to an investment program for one’s own benefit in trading in derivatives included in the program | |
| 145.1 | Trading in a standardized derivative that is the subject of material order information or recommending that another party do so, or disclosing the information to anyone | |
| 148 (6) | Providing false documents or information, or access to false documents or information, to the Autorité des marchés financiers | |
| 150 | Influencing or attempting to influence the market price or the value of a derivative or of the underlying interest of a derivative by means of unfair, improper or fraudulent practices | |
| 151 | Perpetrating fraud or engaging or participating in market manipulation, dishonest transactions or fraudulent tactics | |
| Anti-Corruption Act (chapter L-6.1) | 34 | Taking or threatening to take reprisals against a person |
| 35 | Helping or inducing a person to commit an offence under section 34 | |
| Act respecting labour relations, vocational training and workforce management in the construction industry (chapter R-20) | 84 | Molesting, hindering or insulting any member or employee of the Commission de la construction du Québec in the performance of duties, or otherwise obstructing such performance |
| 111.1 | Carrying out construction work or causing such work to be carried out in contravention of a decision ordering the suspension of the work rendered under section 7.4.1 | |
| 122 (4) | Having destroyed, altered or falsified any register, pay-list, registration system or document relating to the application of the Act, a collective agreement or a regulation or having forwarded any false or inaccurate information or report, or given a false designation to the position of an employee so as to pay a lower wage | |
| Trust Companies and Savings Companies Act (chapter S-29.02) | 305 (4) | Providing a document or information that is false or inaccurate, or access to such a document or information, to the Autorité des marchés financiers |
| Act respecting public transit authorities (chapter S-30.01) | 108.1.3 | Communicate or attempt to communicate with a member of a selection committee |
| 108.1.4 | Disclosing or making known, without authorization, confidential information obtained in the course of a selection committee’s proceedings | |
| Fuel Tax Act (chapter T-1) | 44 | Obtaining or attempting to obtain a refund by means of false or misleading statements |
| Securities Act (chapter V-1.1) | 160 with 202 | Not dealing fairly, honestly, loyally and in good faith |
| 187 | Insider trading involving securities of a reporting issuer or changing an interest in a financial instrument related to such securities | |
| 188 | Disclosing privileged information to another party or recommending that another party trade in the securities of the issuer with respect to which the offender is an insider | |
| 189.1 | Unlawfully using privileged information | |
| 190 | Unlawfully using information relating to an investment program established by an investment fund or by a portfolio management adviser | |
| 195 (6) | Providing the Autorité des marchés financiers with false documents or information, or access to false documents or information | |
| 195.2 | Influencing or attempting to influence the market price or the value of securities by means of unfair, improper or fraudulent practices | |
| 196 | Making a misrepresentation | |
| 197 | Making a misrepresentation | |
| 199.1 | Engaging or participating in any transaction in securities or any trading method relating to a transaction in securities, or in any act, practice or course of conduct knowing that it constitutes fraud or is of a misleading nature | |
| Regulation respecting construction contracts of municipal bodies (chapter C-19, r. 3) | 7 with 10 | Producing a certificate from Revenu Québec that contains false or inaccurate information, using the certificate of a third party or making a false declaration on one’s holding a certificate |
| 8 with 10 | Assisting another person to contravene section 7 | |
| Regulation respecting supply contracts, service contracts and construction contracts of bodies referred to in section 7 of the Act respecting contracting by public bodies (chapter C-65.1, r. 1.1) | 7 with 10 | Submitting a certificate from Revenu Québec that contains false or inaccurate information, submitting the certificate of a third person, or making a false declaration regarding the holding of a certificate |
| 8 with 10 | Helping or inducing another person to contravene section 7 | |
| Regulation respecting supply contracts of public bodies (chapter C-65.1, r. 2) | 37.4 with 45.1 | Submitting a certificate from Revenu Québec that contains false or inaccurate information, producing the certificate of a third person, or making a false declaration regarding the holding of a certificate |
| 37.5 with 45.1 | Helping or inducing another person to contravene section 37.4 | |
| Regulation respecting service contracts of public bodies (chapter C-65.1, r. 4) | 50.4 with 58.1 | Submitting a certificate from Revenu Québec that contains false or inaccurate information, producing the certificate of a third person, or making a false declaration regarding the holding of a certificate |
| 50.5 with 58.1 | Helping or inducing another person to contravene section 50.4 | |
| Regulation respecting construction contracts of public bodies (chapter C-65.1, r. 5) | 40.6 with 58.1 | Submitting a certificate from Revenu Québec that contains false or inaccurate information, producing the certificate of a third person, or making a false declaration regarding the holding of a certificate |
| 40.7 with 58.1 | Helping or inducing another person to contravene section 40.6 | |
| Regulation respecting contracting by public bodies in the field of information technologies (chapter C-65.1, r. 5.1) | 65 with 83 | Submitting a certificate from Revenu Québec that contains false or inaccurate information, producing the certificate of a third person, or falsely declaring that the supplier does not hold the required certificate |
| 66 with 83 | Helping or inducing another person to contravene section 65 | |
SCHEDULE I
(Sections 21.4, 21.5.2, 21.26, 21.26.1, 21.28 and 21.48.16)
OFFENCES
| Act or Regulation | Section | Summary Description of Offence |
| Criminal Code (R.S.C. 1985, c. C-46) | 119 | Bribery of judicial officers |
| 120 | Bribery of officers | |
| 121 | Frauds on the government - contractor subscribing to an election fund to obtain a contract with the government | |
| 122 | Breach of trust by public officer | |
| 123 | Municipal corruption | |
| 124 | Selling or purchasing office | |
| 125 | Influencing or negotiating appointments or dealing in offices | |
| 132 | Perjury relating to commercial, professional, industrial or financial business | |
| 136 | Witness giving contradictory evidence relating to commercial, professional, industrial or financial business | |
| 220 | Causing death by criminal negligence in the course of commercial, professional, industrial or financial business | |
| 221 | Causing bodily harm by criminal negligence in the course of commercial, professional, industrial or financial business | |
| 236 | Manslaughter committed in the course of commercial, professional, industrial or financial business | |
| 334 | Theft committed in the course of commercial, professional, industrial or financial business | |
| 336 | Criminal breach of trust | |
| 337 | Public servant refusing to deliver property | |
| 346 | Extortion | |
| 347 | Receiving interest at a criminal rate | |
| 362 | False pretence or false statement | |
| 366 | False document | |
| 368 | Use of forged document | |
| 375 | Obtaining something by instrument based on forged document | |
| 380 | Fraud - property, money or valuable security or service | |
| 382 | Fraudulent manipulation of stock exchange transactions | |
| 382.1 | Prohibited insider trading | |
| 388 | Misleading receipt or acknowledgment | |
| 397 | Falsification of books and documents | |
| 398 | Falsifying employment record | |
| 422 | Criminal breach of contract | |
| 426 | Secret commissions | |
| 462.31 | Laundering proceeds of crime | |
| 463 | Attempting to commit, and accessory to the commission of, an offence listed in this schedule | |
| 464 | Counselling another person to commit an offence listed in this schedule, if the offence is not committed | |
| 465 | Conspiring with another person to commit an offence listed in this schedule | |
| 467.11 | Participation in activities of criminal organization | |
| 467.12 | Commission of offence for criminal organization | |
| 467.13 | Instructing commission of offence for criminal organization | |
| Competition Act (R.S.C. 1985, c. C-34) | 45 | Conspiracies, agreements or arrangements between competitors |
| 46 | Implementation of foreign directives | |
| 47 | Bid-rigging | |
| Corruption of Foreign Public Officials Act (S.C. 1998, c. 34) | 3 | Bribing a foreign public official |
| Controlled Drugs and Substances Act (S.C. 1996, c. 19) | 5 | Trafficking in substances and possession for purpose of trafficking |
| 6 | Importing or exporting substances and possession for the purpose of exporting | |
| 7 | Production of substance | |
| Cannabis Act (S.C. 2018, c. 16) | 9 | Distribution and possession for the purpose of distributing |
| 10 | Selling and possession for the purpose of selling | |
| 11 | Importing and exporting and possession for the purpose of exporting | |
| 12 | Production | |
| 14 | Use of a young person | |
| Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) | 239 (1) (a) | Making, or participating in, assenting to or acquiescing in the making of, false or deceptive statements in a return, certificate, statement, document or answer |
| 239 (1) (b) | Having destroyed, altered, mutilated, secreted or otherwise disposed of records or books of account to evade payment of a tax | |
| 239 (1) (c) | Making, or assenting to or acquiescing in the making of, false or deceptive entries, or having omitted to enter a material particular, in records or books of account of a taxpayer | |
| 239 (1) (d) | Having wilfully evaded or attempted to evade compliance with the Act or payment of taxes | |
| 239 (1) (e) | Having conspired with any person to commit an offence described in paragraphs a to d of subsection 239 (1) | |
| 239 (1.1) | Obtaining or claiming a refund or credit to which the person or another person is not entitled or a refund or credit in an amount greater than the amount to which the person or another person is entitled | |
| 239 (2.1) | Wilfully providing another person with an incorrect identification number for a tax shelter | |
| 239 (2.2) (a) | Knowingly providing, or knowingly allowing to be provided, to any person any taxpayer information - knowingly allowing any person to have access to any taxpayer information - knowingly using any taxpayer information otherwise than in the course of the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or than for the purpose for which it was provided under this section | |
| 239 (2.2) (b) | Knowingly contravening an order made to implement such measures as are necessary to ensure that taxpayer information is not used or provided to any person for any purpose not relating to a legal proceeding relating to the supervision, evaluation or disciplining of an authorized person | |
| 239 (2.21) | Knowingly using, providing to any person, allowing the provision to any person, or allowing any person access to, taxpayer information provided for a particular purpose for any other purpose | |
| 239 (2.3) | Unlawfully using, communicating, or allowing the communication of, the social insurance number of an individual or the business number of a taxpayer or partnership | |
| Excise Tax Act (R.S.C. 1985, c. E-15) | 327 (1) (a) | Making, or participating in, assenting to or acquiescing in the making of, false or deceptive statements in a return, application, certificate, statement, document or answer |
| 327 (1) (b) | Destroying, altering or otherwise disposing of documents or making, or assenting to or acquiescing in the making of, false entries, or omitting to enter, or assenting to or acquiescing in the omission of, a material particular in the documents of a person for the purpose of evading payment or remittance of any tax or obtaining a refund or rebate to which the person is not entitled | |
| 327 (1) (c) | Having wilfully evaded or attempted to evade compliance with the Act or payment or remittance of tax or net tax imposed under the Act | |
| 327 (1) (d) | Having wilfully, in any manner, obtained or attempted to obtain a rebate or refund to which a person is not entitled | |
| 327 (1) (e) | Having conspired with any person to commit an offence described in paragraphs a to c of subsection 327 (1) | |
| Tax Administration Act (chapter A-6.002) | 60.1 | Contravening section 34.1 - keeping a register in electronic form with a “zapper” |
| 60.2 | Contravening section 34.2 - manufacturing or making a “zapper” available | |
| 62 | Making false or deceptive statements - evading payment or remittance of a duty - obtaining a refund without being entitled to it - conspiring to commit such an offence | |
| 62.0.1 | Failing to pay, deduct, withhold, collect or remit a duty and failing to file a return - conspiring to commit such an offence | |
| 62.1 | Evading remittance or payment of a duty - destroying, altering or secreting registers and supporting documents - false entries - omitting to enter a material particular in records or supporting documents - conspiring to commit such an offence | |
| 68 | Having directed, authorized or participated in the commission by a corporation of an offence listed in this schedule | |
| 68.0.1 | Aiding another person to commit a fiscal offence listed in this schedule | |
| 71.3.2 | Communicating or using information contained in a tax record or originating from such a record for a purpose not provided for in the Act | |
| Insurers Act (chapter A-32.1) | 515 (4) | Providing a document or information that is false or inaccurate, or access to such a document or information, to the Autorité des marchés financiers |
| Act respecting the Autorité des marchés publics (chapter A-33.2.1) | 67.2 | Knowingly communicating false or misleading information under section 56 or contravening section 63, or helping or inducing a person to commit either of those offences |
| Cities and Towns Act (chapter C-19) | 573.3.3.4 | Communicate or attempt to communicate with a member of a selection committee |
| 573.3.3.5 | Disclosing or making known, without authorization, confidential information obtained in the course of a selection committee’s proceedings | |
| Municipal Code of Québec (chapter C-27.1) | 938.3.4 | Communicate or attempt to communicate with a member of a selection committee |
| 938.3.5 | Disclosing or making known, without authorization, confidential information obtained in the course of a selection committee’s proceedings | |
| Act respecting the Communauté métropolitaine de Montréal (chapter C-37.01) | 118.1.3 | Communicate or attempt to communicate with a member of a selection committee |
| 118.1.4 | Disclosing or making known, without authorization, confidential information obtained in the course of a selection committee’s proceedings | |
| Act respecting the Communauté métropolitaine de Québec (chapter C-37.02) | 111.1.3 | Communicate or attempt to communicate with a member of a selection committee |
| 111.1.4 | Disclosing or making known, without authorization, confidential information obtained in the course of a selection committee’s proceedings | |
| Act respecting contracting by public bodies (chapter C-65.1) | 27.5 | Making a false or misleading statement to the Autorité des marchés publics to obtain, renew or keep an authorization to contract or to have the name of an enterprise removed from the register of enterprises authorized to contract |
| 27.6 | Making a false or misleading statement in the course of a tendering or awarding process for a public contract or of the performance of such a contract | |
| 27.10.0.1 | Hindering or attempting to hinder a person exercising audit functions | |
| 27.10.1 | Communicating or attempting to communicate with a selection committee member | |
| 27.10.2 | Disclosing or making known, without authorization, confidential information obtained in the course of a selection committee’s proceedings | |
| 27.11 | Making a false or misleading request for payment | |
| 27.13 | Helping or inducing a person to commit an offence under section 27.5, 27.6, 27.10.0.1, 27.10.1, 27.10.2 or 27.11 | |
| Act respecting financial services cooperatives (chapter C-67.3) | 605 | Knowingly furnishing information, reports or other documents that are false or misleading |
| Act respecting the distribution of financial products and services (chapter D-9.2) | 16 with 485 | Not acting with honesty and loyalty |
| 469.1 | Making a misrepresentation when pursuing activities governed by the Act | |
| Act respecting elections and referendums in municipalities (chapter E-2.2) | 610 (2) | Making an illegal contribution referred to in paragraph 1 of section 610 |
| 610 (3) | Inciting an elector to make a contribution by using threats or coercion or by promising compensation, consideration or a reimbursement | |
| 610 (4) | Making a false declaration concerning a contribution | |
| 610.1 (2) | Making an illegal gift of money referred to in paragraph 1 of section 610.1 | |
| Act respecting school elections (chapter E-2.3) | 219.8 (2) | Making an illegal contribution referred to in paragraph 1 of section 219.8 |
| 219.8 (3) | Inciting an elector to make a contribution by using threats or coercion or by promising compensation, consideration or a reimbursement | |
| 219.8 (4) | Making a false declaration concerning a contribution | |
| Election Act (chapter E-3.3) | 564.1 (1) | Making a false declaration concerning a contribution |
| 564.1 (2) | Inciting an elector to make a contribution by using threats or coercion or by promising compensation, consideration or a reimbursement | |
| 564.2 | Contravening section 87 - contribution made by a person who is not an elector, contribution made in favour of an unauthorized entity or contribution not in accordance with Division II of Chapter II of Title III | |
| Contravening section 90 - involuntary contribution of an elector, contribution not made out of the elector’s property or contribution made with compensation or for consideration or a reimbursement | ||
| Contravening section 91 - contribution exceeding the maximum amount allowed | ||
| Contravening the first paragraph of section 127.7 - contribution made by a person who is not an elector | ||
| Contravening the third paragraph of section 127.7 - contribution exceeding the maximum amount allowed | ||
| Contravening the first paragraph of section 127.8 with regard to section 90 - involuntary contribution of an elector, contribution not made out of the elector’s property or contribution made with compensation or for consideration or a reimbursement | ||
| Money-Services Businesses Act (chapter E-12.000001) | 66 (1) | Making a misrepresentation when pursuing activities governed by the Act |
| Taxation Act (chapter I-3) | 1079.8.35, 1st par. (a) | Making a false Revenu Québec certificate |
| 1079.8.35, 1st par. (b) | Falsifying or altering a Revenu Québec certificate | |
| 1079.8.35, 1st par. (c) | Obtaining or attempting to obtain a Revenu Québec certificate without being entitled to one | |
| 1079.8.35, 1st par. (d) | Using a false, falsified or altered Revenu Québec certificate | |
| 1079.8.35, 1st par. (e) | Assenting to or acquiescing in an offence under any of subparagraphs a to d | |
| 1079.8.35, 1st par. (f) | Conspiring with a person to commit an offence under any of subparagraphs a to e | |
| Deposit Institutions and Deposit Protection Act (chapter I-13.2.2) | 46.2 (3) | Providing a document or information that is false or inaccurate, or access to such a document or information, to the Autorité des marchés financiers |
| Derivatives Act (chapter I-14.01) | 65 with 160 | Not acting with honesty and loyalty |
| 144 | Using information relating to an investment program for one’s own benefit in trading in derivatives included in the program | |
| 145.1 | Trading in a standardized derivative that is the subject of material order information or recommending that another party do so, or disclosing the information to anyone | |
| 148 (6) | Providing false documents or information, or access to false documents or information, to the Autorité des marchés financiers | |
| 150 | Influencing or attempting to influence the market price or the value of a derivative or of the underlying interest of a derivative by means of unfair, improper or fraudulent practices | |
| 151 | Perpetrating fraud or engaging or participating in market manipulation, dishonest transactions or fraudulent tactics | |
| Anti-Corruption Act (chapter L-6.1) | 34 | Taking or threatening to take reprisals against a person |
| 35 | Helping or inducing a person to commit an offence under section 34 | |
| Act respecting the legal publicity of enterprises (chapter P-44.1) | 154 | Knowingly filing a false, incomplete or misleading declaration referred to in section 32, 38, 40 or 41, the first paragraph of section 42, or section 43, 45 or 46 |
| 155 (2) | Knowingly filing, under section 55, a false, incomplete or misleading cancellation declaration | |
| Act respecting labour relations, vocational training and workforce management in the construction industry (chapter R-20) | 84 | Molesting, hindering or insulting any member or employee of the Commission de la construction du Québec in the performance of duties, or otherwise obstructing such performance |
| 111.1 | Carrying out construction work or causing such work to be carried out in contravention of a decision ordering the suspension of the work rendered under section 7.4.1 | |
| 122 (4) | Having destroyed, altered or falsified any register, pay-list, registration system or document relating to the application of the Act, a collective agreement or a regulation or having forwarded any false or inaccurate information or report, or given a false designation to the position of an employee so as to pay a lower wage | |
| Trust Companies and Savings Companies Act (chapter S-29.02) | 305 (4) | Providing a document or information that is false or inaccurate, or access to such a document or information, to the Autorité des marchés financiers |
| Act respecting public transit authorities (chapter S-30.01) | 108.1.3 | Communicate or attempt to communicate with a member of a selection committee |
| 108.1.4 | Disclosing or making known, without authorization, confidential information obtained in the course of a selection committee’s proceedings | |
| Fuel Tax Act (chapter T-1) | 44 | Obtaining or attempting to obtain a refund by means of false or misleading statements |
| Securities Act (chapter V-1.1) | 160 with 202 | Not dealing fairly, honestly, loyally and in good faith |
| 187 | Insider trading involving securities of a reporting issuer or changing an interest in a financial instrument related to such securities | |
| 188 | Disclosing privileged information to another party or recommending that another party trade in the securities of the issuer with respect to which the offender is an insider | |
| 189.1 | Unlawfully using privileged information | |
| 190 | Unlawfully using information relating to an investment program established by an investment fund or by a portfolio management adviser | |
| 195 (6) | Providing the Autorité des marchés financiers with false documents or information, or access to false documents or information | |
| 195.2 | Influencing or attempting to influence the market price or the value of securities by means of unfair, improper or fraudulent practices | |
| 196 | Making a misrepresentation | |
| 197 | Making a misrepresentation | |
| 199.1 | Engaging or participating in any transaction in securities or any trading method relating to a transaction in securities, or in any act, practice or course of conduct knowing that it constitutes fraud or is of a misleading nature | |
| Regulation respecting construction contracts of municipal bodies (chapter C-19, r. 3) | 7 with 10 | Producing a certificate from Revenu Québec that contains false or inaccurate information, using the certificate of a third party or making a false declaration on one’s holding a certificate |
| 8 with 10 | Assisting another person to contravene section 7 | |
| Regulation respecting supply contracts, service contracts and construction contracts of bodies referred to in section 7 of the Act respecting contracting by public bodies (chapter C-65.1, r. 1.1) | 7 with 10 | Submitting a certificate from Revenu Québec that contains false or inaccurate information, submitting the certificate of a third person, or making a false declaration regarding the holding of a certificate |
| 8 with 10 | Helping or inducing another person to contravene section 7 | |
| Regulation respecting supply contracts of public bodies (chapter C-65.1, r. 2) | 37.4 with 45.1 | Submitting a certificate from Revenu Québec that contains false or inaccurate information, producing the certificate of a third person, or making a false declaration regarding the holding of a certificate |
| 37.5 with 45.1 | Helping or inducing another person to contravene section 37.4 | |
| Regulation respecting service contracts of public bodies (chapter C-65.1, r. 4) | 50.4 with 58.1 | Submitting a certificate from Revenu Québec that contains false or inaccurate information, producing the certificate of a third person, or making a false declaration regarding the holding of a certificate |
| 50.5 with 58.1 | Helping or inducing another person to contravene section 50.4 | |
| Regulation respecting construction contracts of public bodies (chapter C-65.1, r. 5) | 40.6 with 58.1 | Submitting a certificate from Revenu Québec that contains false or inaccurate information, producing the certificate of a third person, or making a false declaration regarding the holding of a certificate |
| 40.7 with 58.1 | Helping or inducing another person to contravene section 40.6 | |
| Regulation respecting contracting by public bodies in the field of information technologies (chapter C-65.1, r. 5.1) | 65 with 83 | Submitting a certificate from Revenu Québec that contains false or inaccurate information, producing the certificate of a third person, or falsely declaring that the supplier does not hold the required certificate |
| 66 with 83 | Helping or inducing another person to contravene section 65 | |
SCHEDULE I
(Sections 21.26, 21.28 and 21.42)
OFFENCES
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Cannabis Act 9 Distribution and possession for the
(S.C. 2018, c. 16) purpose of distributing
10 Selling and possession for the
purpose of selling
11 Importing and exporting and possession
for the purpose of exporting
12 Production
14 Use of a young person
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Insurers Act 515 (4) Providing a document or information that is false
(chapter A-32.1) or inaccurate, or access to such a document or
information, to the Autorité des marchés financiers
___________________________________________________________________________________
Cities and Towns Act 573.3.3.4 Communicate or attempt to
(chapter C-19) communicate with a member
of a selection committee
573.3.3.5 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Municipal Code of 938.3.4 Communicate or attempt to
Québec communicate with a member
(chapter C-27.1) of a selection committee
938.3.5 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Act respecting the 118.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Montréal
(chapter C-37.01) 118.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Act respecting the 111.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Québec
(chapter C-37.02) 111.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of
a selection committee’s
proceedings
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.10.1 Communicating or attempting
to communicate with a
selection committee member
27.10.2 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6, 27.10.1, 27.10.2 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or
cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Act respecting 610 (2) Making an illegal
elections and contribution referred to in
referendums in paragraph 1 of section 610
municipalities
(chapter E-2.2) 610 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a reimbursement
610 (4) Making a false declaration
concerning a contribution
610.1 (2) Making an illegal gift of
money referred to in
paragraph 1 of
section 610.1
___________________________________________________________________________________
Act respecting 219.8 (2) Making an illegal
school elections contribution referred to in
(chapter E-2.3) paragraph 1 of
section 219.8
219.8 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
219.8 (4) Making a false declaration
concerning a contribution
___________________________________________________________________________________
Election Act 564.1 (1) Making a false declaration
(chapter E-3.3) concerning a contribution
564.1 (2) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
564.2 Contravening section 87 -
contribution made by a
person who is not an
elector, contribution made
in favour of an
unauthorized entity or
contribution not in
accordance with
Division II of Chapter II
of Title III
Contravening section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
Contravening section 91 -
contribution exceeding the
maximum amount allowed
Contravening the first
paragraph of section 127.7 -
contribution made by a
person who is not an
elector
Contravening the third
paragraph of section 127.7 -
contribution exceeding
the maximum amount
allowed
Contravening the first
paragraph of section 127.8
with regard to section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Taxation Act 1079.8.35, Making a false Revenu Québec
(chapter I-3) 1st par. (a) certificate
1079.8.35, Falsifying or altering a Revenu
1st par. (b) Québec certificate
1079.8.35, Obtaining or attempting to obtain
1st par. (c) a Revenu Québec certificate
without being entitled to one
1079.8.35, Using a false, falsified or altered
1st par. (d) Revenu Québec certificate
1079.8.35, Assenting to or acquiescing in an
1st par. (e) offence under any of
subparagraphs a to d
1079.8.35, Conspiring with a person to
1st par. (f) commit an offence under any of
subparagraphs a to e
___________________________________________________________________________________
Deposit Institutions 46.2 (3) Providing a document or information
and Deposit that is false or inaccurate, or access to
Protection Act such a document or information, to the
(chapter I-13.2.2) Autorité des marchés financiers
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
___________________________________________________________________________________
Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
___________________________________________________________________________________
Trust Companies 305 (4) Providing a document or information
and Savings that is false or inaccurate, or access to
Companies Act such a document or information, to the
(chapter S-29.02) Autorité des marchés financiers
___________________________________________________________________________________
Act respecting 108.1.3 Communicate or attempt to
public transit communicate with a member
authorities of a selection committee
(chapter S-30.01)
108.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
___________________________________________________________________________________
Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
___________________________________________________________________________________
Regulation 7 with 10 Producing a certificate from Revenu Québec
respecting that contains false or inaccurate
construction information, using the certificate of a
contracts of third party or making a false declaration
municipal bodies on one’s holding a certificate
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
___________________________________________________________________________________
Regulation 7 with 10 Submitting a certificate from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the certificate
service contracts of a third person, or making a false
and construction declaration regarding the holding of a
contracts of bodies certificate
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
___________________________________________________________________________________
Regulation 37.4 with Submitting a certificate from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the certificate of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
___________________________________________________________________________________
Regulation 50.4 with Submitting a certificate from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the certificate of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
___________________________________________________________________________________
Regulation 40.6 with Submitting a certificate from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the certificate
contracts of public of a third person, or making a false
bodies declaration regarding the holding of a
(chapter C-65.1, certificate
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
___________________________________________________________________________________
Regulation 65 with Submitting a certificate from
respecting 83 Revenu Québec that contains
contracting by false or inaccurate information,
public bodies in producing the certificate of
the field of a third person, or falsely
information declaring that the supplier
technologies does not hold the required
(chapter C-65.1, certificate
r. 5.1)
66 with Helping another person to
83 contravene section 65
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Cannabis Act 9 Distribution and possession for the
(S.C. 2018, c. 16) purpose of distributing
10 Selling and possession for the
purpose of selling
11 Importing and exporting and possession
for the purpose of exporting
12 Production
14 Use of a young person
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Insurers Act 515 (4) Providing a document or information that is false
(chapter A-32.1) or inaccurate, or access to such a document or
information, to the Autorité des marchés financiers
___________________________________________________________________________________
Cities and Towns Act 573.3.3.4 Communicate or attempt to
(chapter C-19) communicate with a member
of a selection committee
573.3.3.5 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Municipal Code of 938.3.4 Communicate or attempt to
Québec communicate with a member
(chapter C-27.1) of a selection committee
938.3.5 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Act respecting the 118.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Montréal
(chapter C-37.01) 118.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Act respecting the 111.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Québec
(chapter C-37.02) 111.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of
a selection committee’s
proceedings
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.10.1 Communicating or attempting
to communicate with a
selection committee member
27.10.2 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6, 27.10.1, 27.10.2 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or
cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Act respecting 610 (2) Making an illegal
elections and contribution referred to in
referendums in paragraph 1 of section 610
municipalities
(chapter E-2.2) 610 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a reimbursement
610 (4) Making a false declaration
concerning a contribution
610.1 (2) Making an illegal gift of
money referred to in
paragraph 1 of
section 610.1
___________________________________________________________________________________
Act respecting 219.8 (2) Making an illegal
school elections contribution referred to in
(chapter E-2.3) paragraph 1 of
section 219.8
219.8 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
219.8 (4) Making a false declaration
concerning a contribution
___________________________________________________________________________________
Election Act 564.1 (1) Making a false declaration
(chapter E-3.3) concerning a contribution
564.1 (2) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
564.2 Contravening section 87 -
contribution made by a
person who is not an
elector, contribution made
in favour of an
unauthorized entity or
contribution not in
accordance with
Division II of Chapter II
of Title III
Contravening section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
Contravening section 91 -
contribution exceeding the
maximum amount allowed
Contravening the first
paragraph of section 127.7 -
contribution made by a
person who is not an
elector
Contravening the third
paragraph of section 127.7 -
contribution exceeding
the maximum amount
allowed
Contravening the first
paragraph of section 127.8
with regard to section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Taxation Act 1079.8.35, Making a false Revenu Québec
(chapter I-3) 1st par. (a) certificate
1079.8.35, Falsifying or altering a Revenu
1st par. (b) Québec certificate
1079.8.35, Obtaining or attempting to obtain
1st par. (c) a Revenu Québec certificate
without being entitled to one
1079.8.35, Using a false, falsified or altered
1st par. (d) Revenu Québec certificate
1079.8.35, Assenting to or acquiescing in an
1st par. (e) offence under any of
subparagraphs a to d
1079.8.35, Conspiring with a person to
1st par. (f) commit an offence under any of
subparagraphs a to e
___________________________________________________________________________________
Deposit Institutions 46.2 (3) Providing a document or information
and Deposit that is false or inaccurate, or access to
Protection Act such a document or information, to the
(chapter I-13.2.2) Autorité des marchés financiers
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
___________________________________________________________________________________
Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
___________________________________________________________________________________
Trust Companies 305 (4) Providing a document or information
and Savings that is false or inaccurate, or access to
Companies Act such a document or information, to the
(chapter S-29.02) Autorité des marchés financiers
___________________________________________________________________________________
Act respecting 108.1.3 Communicate or attempt to
public transit communicate with a member
authorities of a selection committee
(chapter S-30.01)
108.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
___________________________________________________________________________________
Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
___________________________________________________________________________________
Regulation 7 with 10 Producing a certificate from Revenu Québec
respecting that contains false or inaccurate
construction information, using the certificate of a
contracts of third party or making a false declaration
municipal bodies on one’s holding a certificate
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
___________________________________________________________________________________
Regulation 7 with 10 Submitting a certificate from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the certificate
service contracts of a third person, or making a false
and construction declaration regarding the holding of a
contracts of bodies certificate
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
___________________________________________________________________________________
Regulation 37.4 with Submitting a certificate from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the certificate of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
___________________________________________________________________________________
Regulation 50.4 with Submitting a certificate from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the certificate of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
___________________________________________________________________________________
Regulation 40.6 with Submitting a certificate from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the certificate
contracts of public of a third person, or making a false
bodies declaration regarding the holding of a
(chapter C-65.1, certificate
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
___________________________________________________________________________________
Regulation 65 with Submitting a certificate from
respecting 83 Revenu Québec that contains
contracting by false or inaccurate information,
public bodies in producing the certificate of
the field of a third person, or falsely
information declaring that the supplier
technologies does not hold the required
(chapter C-65.1, certificate
r. 5.1)
66 with Helping another person to
83 contravene section 65
___________________________________________________________________________________
SCHEDULE I
(Sections 21.26, 21.28 and 21.42)
OFFENCES
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Insurers Act 515 (4) Providing a document or information that is false
(chapter A-32.1) or inaccurate, or access to such a document or
information, to the Autorité des marchés financiers
___________________________________________________________________________________
Cities and Towns Act 573.3.3.4 Communicate or attempt to
(chapter C-19) communicate with a member
of a selection committee
573.3.3.5 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Municipal Code of 938.3.4 Communicate or attempt to
Québec communicate with a member
(chapter C-27.1) of a selection committee
938.3.5 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Act respecting the 118.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Montréal
(chapter C-37.01) 118.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Act respecting the 111.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Québec
(chapter C-37.02) 111.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of
a selection committee’s
proceedings
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.10.1 Communicating or attempting
to communicate with a
selection committee member
27.10.2 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6, 27.10.1, 27.10.2 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or
cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Act respecting 610 (2) Making an illegal
elections and contribution referred to in
referendums in paragraph 1 of section 610
municipalities
(chapter E-2.2) 610 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a reimbursement
610 (4) Making a false declaration
concerning a contribution
610.1 (2) Making an illegal gift of
money referred to in
paragraph 1 of
section 610.1
___________________________________________________________________________________
Act respecting 219.8 (2) Making an illegal
school elections contribution referred to in
(chapter E-2.3) paragraph 1 of
section 219.8
219.8 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
219.8 (4) Making a false declaration
concerning a contribution
___________________________________________________________________________________
Election Act 564.1 (1) Making a false declaration
(chapter E-3.3) concerning a contribution
564.1 (2) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
564.2 Contravening section 87 -
contribution made by a
person who is not an
elector, contribution made
in favour of an
unauthorized entity or
contribution not in
accordance with
Division II of Chapter II
of Title III
Contravening section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
Contravening section 91 -
contribution exceeding the
maximum amount allowed
Contravening the first
paragraph of section 127.7 -
contribution made by a
person who is not an
elector
Contravening the third
paragraph of section 127.7 -
contribution exceeding
the maximum amount
allowed
Contravening the first
paragraph of section 127.8
with regard to section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Taxation Act 1079.8.35, Making a false Revenu Québec
(chapter I-3) 1st par. (a) certificate
1079.8.35, Falsifying or altering a Revenu
1st par. (b) Québec certificate
1079.8.35, Obtaining or attempting to obtain
1st par. (c) a Revenu Québec certificate
without being entitled to one
1079.8.35, Using a false, falsified or altered
1st par. (d) Revenu Québec certificate
1079.8.35, Assenting to or acquiescing in an
1st par. (e) offence under any of
subparagraphs a to d
1079.8.35, Conspiring with a person to
1st par. (f) commit an offence under any of
subparagraphs a to e
___________________________________________________________________________________
Deposit Institutions 46.2 (3) Providing a document or information
and Deposit that is false or inaccurate, or access to
Protection Act such a document or information, to the
(chapter I-13.2.2) Autorité des marchés financiers
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
___________________________________________________________________________________
Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
___________________________________________________________________________________
Trust Companies 305 (4) Providing a document or information
and Savings that is false or inaccurate, or access to
Companies Act such a document or information, to the
(chapter S-29.02) Autorité des marchés financiers
___________________________________________________________________________________
Act respecting 108.1.3 Communicate or attempt to
public transit communicate with a member
authorities of a selection committee
(chapter S-30.01)
108.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
___________________________________________________________________________________
Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
___________________________________________________________________________________
Regulation 7 with 10 Producing a certificate from Revenu Québec
respecting that contains false or inaccurate
construction information, using the certificate of a
contracts of third party or making a false declaration
municipal bodies on one’s holding a certificate
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
___________________________________________________________________________________
Regulation 7 with 10 Submitting a certificate from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the certificate
service contracts of a third person, or making a false
and construction declaration regarding the holding of a
contracts of bodies certificate
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
___________________________________________________________________________________
Regulation 37.4 with Submitting a certificate from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the certificate of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
___________________________________________________________________________________
Regulation 50.4 with Submitting a certificate from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the certificate of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
___________________________________________________________________________________
Regulation 40.6 with Submitting a certificate from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the certificate
contracts of public of a third person, or making a false
bodies declaration regarding the holding of a
(chapter C-65.1, certificate
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
___________________________________________________________________________________
Regulation 65 with Submitting a certificate from
respecting 83 Revenu Québec that contains
contracting by false or inaccurate information,
public bodies in producing the certificate of
the field of a third person, or falsely
information declaring that the supplier
technologies does not hold the required
(chapter C-65.1, certificate
r. 5.1)
66 with Helping another person to
83 contravene section 65
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Insurers Act 515 (4) Providing a document or information that is false
(chapter A-32.1) or inaccurate, or access to such a document or
information, to the Autorité des marchés financiers
___________________________________________________________________________________
Cities and Towns Act 573.3.3.4 Communicate or attempt to
(chapter C-19) communicate with a member
of a selection committee
573.3.3.5 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Municipal Code of 938.3.4 Communicate or attempt to
Québec communicate with a member
(chapter C-27.1) of a selection committee
938.3.5 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Act respecting the 118.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Montréal
(chapter C-37.01) 118.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Act respecting the 111.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Québec
(chapter C-37.02) 111.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of
a selection committee’s
proceedings
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.10.1 Communicating or attempting
to communicate with a
selection committee member
27.10.2 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6, 27.10.1, 27.10.2 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or
cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Act respecting 610 (2) Making an illegal
elections and contribution referred to in
referendums in paragraph 1 of section 610
municipalities
(chapter E-2.2) 610 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a reimbursement
610 (4) Making a false declaration
concerning a contribution
610.1 (2) Making an illegal gift of
money referred to in
paragraph 1 of
section 610.1
___________________________________________________________________________________
Act respecting 219.8 (2) Making an illegal
school elections contribution referred to in
(chapter E-2.3) paragraph 1 of
section 219.8
219.8 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
219.8 (4) Making a false declaration
concerning a contribution
___________________________________________________________________________________
Election Act 564.1 (1) Making a false declaration
(chapter E-3.3) concerning a contribution
564.1 (2) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
564.2 Contravening section 87 -
contribution made by a
person who is not an
elector, contribution made
in favour of an
unauthorized entity or
contribution not in
accordance with
Division II of Chapter II
of Title III
Contravening section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
Contravening section 91 -
contribution exceeding the
maximum amount allowed
Contravening the first
paragraph of section 127.7 -
contribution made by a
person who is not an
elector
Contravening the third
paragraph of section 127.7 -
contribution exceeding
the maximum amount
allowed
Contravening the first
paragraph of section 127.8
with regard to section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Taxation Act 1079.8.35, Making a false Revenu Québec
(chapter I-3) 1st par. (a) certificate
1079.8.35, Falsifying or altering a Revenu
1st par. (b) Québec certificate
1079.8.35, Obtaining or attempting to obtain
1st par. (c) a Revenu Québec certificate
without being entitled to one
1079.8.35, Using a false, falsified or altered
1st par. (d) Revenu Québec certificate
1079.8.35, Assenting to or acquiescing in an
1st par. (e) offence under any of
subparagraphs a to d
1079.8.35, Conspiring with a person to
1st par. (f) commit an offence under any of
subparagraphs a to e
___________________________________________________________________________________
Deposit Institutions 46.2 (3) Providing a document or information
and Deposit that is false or inaccurate, or access to
Protection Act such a document or information, to the
(chapter I-13.2.2) Autorité des marchés financiers
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
___________________________________________________________________________________
Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
___________________________________________________________________________________
Trust Companies 305 (4) Providing a document or information
and Savings that is false or inaccurate, or access to
Companies Act such a document or information, to the
(chapter S-29.02) Autorité des marchés financiers
___________________________________________________________________________________
Act respecting 108.1.3 Communicate or attempt to
public transit communicate with a member
authorities of a selection committee
(chapter S-30.01)
108.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
___________________________________________________________________________________
Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
___________________________________________________________________________________
Regulation 7 with 10 Producing a certificate from Revenu Québec
respecting that contains false or inaccurate
construction information, using the certificate of a
contracts of third party or making a false declaration
municipal bodies on one’s holding a certificate
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
___________________________________________________________________________________
Regulation 7 with 10 Submitting a certificate from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the certificate
service contracts of a third person, or making a false
and construction declaration regarding the holding of a
contracts of bodies certificate
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
___________________________________________________________________________________
Regulation 37.4 with Submitting a certificate from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the certificate of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
___________________________________________________________________________________
Regulation 50.4 with Submitting a certificate from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the certificate of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
___________________________________________________________________________________
Regulation 40.6 with Submitting a certificate from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the certificate
contracts of public of a third person, or making a false
bodies declaration regarding the holding of a
(chapter C-65.1, certificate
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
___________________________________________________________________________________
Regulation 65 with Submitting a certificate from
respecting 83 Revenu Québec that contains
contracting by false or inaccurate information,
public bodies in producing the certificate of
the field of a third person, or falsely
information declaring that the supplier
technologies does not hold the required
(chapter C-65.1, certificate
r. 5.1)
66 with Helping another person to
83 contravene section 65
___________________________________________________________________________________
SCHEDULE I
(Sections 21.26, 21.28 and 21.42)
OFFENCES
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Deposit Insurance 46(b) Furnishing the Autorité des marchés
Act financiers with false information
(chapter A-26)
___________________________________________________________________________________
Act respecting 406(c) Knowingly giving the Autorité des marchés
insurance financiers incorrect information
(chapter A-32)
___________________________________________________________________________________
Cities and Towns Act 573.3.3.4 Communicate or attempt to
(chapter C-19) communicate with a member
of a selection committee
573.3.3.5 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Municipal Code of 938.3.4 Communicate or attempt to
Québec communicate with a member
(chapter C-27.1) of a selection committee
938.3.5 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Act respecting the 118.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Montréal
(chapter C-37.01) 118.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Act respecting the 111.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Québec
(chapter C-37.02) 111.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of
a selection committee’s
proceedings
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.10.1 Communicating or attempting
to communicate with a
selection committee member
27.10.2 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6, 27.10.1, 27.10.2 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or
cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Act respecting 610 (2) Making an illegal
elections and contribution referred to in
referendums in paragraph 1 of section 610
municipalities
(chapter E-2.2) 610 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a reimbursement
610 (4) Making a false declaration
concerning a contribution
610.1 (2) Making an illegal gift of
money referred to in
paragraph 1 of
section 610.1
___________________________________________________________________________________
Act respecting 219.8 (2) Making an illegal
school elections contribution referred to in
(chapter E-2.3) paragraph 1 of
section 219.8
219.8 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
219.8 (4) Making a false declaration
concerning a contribution
___________________________________________________________________________________
Election Act 564.1 (1) Making a false declaration
(chapter E-3.3) concerning a contribution
564.1 (2) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
564.2 Contravening section 87 -
contribution made by a
person who is not an
elector, contribution made
in favour of an
unauthorized entity or
contribution not in
accordance with
Division II of Chapter II
of Title III
Contravening section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
Contravening section 91 -
contribution exceeding the
maximum amount allowed
Contravening the first
paragraph of section 127.7 -
contribution made by a
person who is not an
elector
Contravening the third
paragraph of section 127.7 -
contribution exceeding
the maximum amount
allowed
Contravening the first
paragraph of section 127.8
with regard to section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Taxation Act 1079.8.35, Making a false Revenu Québec
(chapter I-3) 1st par. (a) certificate
1079.8.35, Falsifying or altering a Revenu
1st par. (b) Québec certificate
1079.8.35, Obtaining or attempting to obtain
1st par. (c) a Revenu Québec certificate
without being entitled to one
1079.8.35, Using a false, falsified or altered
1st par. (d) Revenu Québec certificate
1079.8.35, Assenting to or acquiescing in an
1st par. (e) offence under any of
subparagraphs a to d
1079.8.35, Conspiring with a person to
1st par. (f) commit an offence under any of
subparagraphs a to e
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
___________________________________________________________________________________
Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
___________________________________________________________________________________
Act respecting 356 Giving false or misleading information
trust companies
and savings
companies
(chapter S-29.01)
___________________________________________________________________________________
Act respecting 108.1.3 Communicate or attempt to
public transit communicate with a member
authorities of a selection committee
(chapter S-30.01)
108.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
___________________________________________________________________________________
Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
___________________________________________________________________________________
Regulation 7 with 10 Producing a certificate from Revenu Québec
respecting that contains false or inaccurate
construction information, using the certificate of a
contracts of third party or making a false declaration
municipal bodies on one’s holding a certificate
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
___________________________________________________________________________________
Regulation 7 with 10 Submitting a certificate from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the certificate
service contracts of a third person, or making a false
and construction declaration regarding the holding of a
contracts of bodies certificate
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
___________________________________________________________________________________
Regulation 37.4 with Submitting a certificate from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the certificate of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
___________________________________________________________________________________
Regulation 50.4 with Submitting a certificate from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the certificate of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
___________________________________________________________________________________
Regulation 40.6 with Submitting a certificate from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the certificate
contracts of public of a third person, or making a false
bodies declaration regarding the holding of a
(chapter C-65.1, certificate
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
___________________________________________________________________________________
Regulation 65 with Submitting a certificate from
respecting 83 Revenu Québec that contains
contracting by false or inaccurate information,
public bodies in producing the certificate of
the field of a third person, or falsely
information declaring that the supplier
technologies does not hold the required
(chapter C-65.1, certificate
r. 5.1)
66 with Helping another person to
83 contravene section 65
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Deposit Insurance 46(b) Furnishing the Autorité des marchés
Act financiers with false information
(chapter A-26)
___________________________________________________________________________________
Act respecting 406(c) Knowingly giving the Autorité des marchés
insurance financiers incorrect information
(chapter A-32)
___________________________________________________________________________________
Cities and Towns Act 573.3.3.4 Communicate or attempt to
(chapter C-19) communicate with a member
of a selection committee
573.3.3.5 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Municipal Code of 938.3.4 Communicate or attempt to
Québec communicate with a member
(chapter C-27.1) of a selection committee
938.3.5 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Act respecting the 118.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Montréal
(chapter C-37.01) 118.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Act respecting the 111.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Québec
(chapter C-37.02) 111.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of
a selection committee’s
proceedings
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.10.1 Communicating or attempting
to communicate with a
selection committee member
27.10.2 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6, 27.10.1, 27.10.2 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or
cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Act respecting 610 (2) Making an illegal
elections and contribution referred to in
referendums in paragraph 1 of section 610
municipalities
(chapter E-2.2) 610 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a reimbursement
610 (4) Making a false declaration
concerning a contribution
610.1 (2) Making an illegal gift of
money referred to in
paragraph 1 of
section 610.1
___________________________________________________________________________________
Act respecting 219.8 (2) Making an illegal
school elections contribution referred to in
(chapter E-2.3) paragraph 1 of
section 219.8
219.8 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
219.8 (4) Making a false declaration
concerning a contribution
___________________________________________________________________________________
Election Act 564.1 (1) Making a false declaration
(chapter E-3.3) concerning a contribution
564.1 (2) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
564.2 Contravening section 87 -
contribution made by a
person who is not an
elector, contribution made
in favour of an
unauthorized entity or
contribution not in
accordance with
Division II of Chapter II
of Title III
Contravening section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
Contravening section 91 -
contribution exceeding the
maximum amount allowed
Contravening the first
paragraph of section 127.7 -
contribution made by a
person who is not an
elector
Contravening the third
paragraph of section 127.7 -
contribution exceeding
the maximum amount
allowed
Contravening the first
paragraph of section 127.8
with regard to section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Taxation Act 1079.8.35, Making a false Revenu Québec
(chapter I-3) 1st par. (a) certificate
1079.8.35, Falsifying or altering a Revenu
1st par. (b) Québec certificate
1079.8.35, Obtaining or attempting to obtain
1st par. (c) a Revenu Québec certificate
without being entitled to one
1079.8.35, Using a false, falsified or altered
1st par. (d) Revenu Québec certificate
1079.8.35, Assenting to or acquiescing in an
1st par. (e) offence under any of
subparagraphs a to d
1079.8.35, Conspiring with a person to
1st par. (f) commit an offence under any of
subparagraphs a to e
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
___________________________________________________________________________________
Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
___________________________________________________________________________________
Act respecting 356 Giving false or misleading information
trust companies
and savings
companies
(chapter S-29.01)
___________________________________________________________________________________
Act respecting 108.1.3 Communicate or attempt to
public transit communicate with a member
authorities of a selection committee
(chapter S-30.01)
108.1.4 Disclosing or making known,
without authorization,
confidential information
obtained in the course of a
selection committee’s
proceedings
___________________________________________________________________________________
Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
___________________________________________________________________________________
Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
___________________________________________________________________________________
Regulation 7 with 10 Producing a certificate from Revenu Québec
respecting that contains false or inaccurate
construction information, using the certificate of a
contracts of third party or making a false declaration
municipal bodies on one’s holding a certificate
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
___________________________________________________________________________________
Regulation 7 with 10 Submitting a certificate from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the certificate
service contracts of a third person, or making a false
and construction declaration regarding the holding of a
contracts of bodies certificate
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
___________________________________________________________________________________
Regulation 37.4 with Submitting a certificate from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the certificate of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
___________________________________________________________________________________
Regulation 50.4 with Submitting a certificate from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the certificate of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
___________________________________________________________________________________
Regulation 40.6 with Submitting a certificate from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the certificate
contracts of public of a third person, or making a false
bodies declaration regarding the holding of a
(chapter C-65.1, certificate
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
___________________________________________________________________________________
Regulation 65 with Submitting a certificate from
respecting 83 Revenu Québec that contains
contracting by false or inaccurate information,
public bodies in producing the certificate of
the field of a third person, or falsely
information declaring that the supplier
technologies does not hold the required
(chapter C-65.1, certificate
r. 5.1)
66 with Helping another person to
83 contravene section 65
___________________________________________________________________________________
SCHEDULE I
(Sections 21.26, 21.28 and 21.42)
OFFENCES
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Deposit Insurance 46(b) Furnishing the Autorité des marchés
Act financiers with false information
(chapter A-26)
___________________________________________________________________________________
Act respecting 406(c) Knowingly giving the Autorité des marchés
insurance financiers incorrect information
(chapter A-32)
___________________________________________________________________________________
Cities and Towns Act 573.3.3.4 Communicate or attempt to
(chapter C-19) communicate with a member of a selection committee
___________________________________________________________________________________
Municipal Code of 938.3.4 Communicate or attempt to
Québec communicate with a member
(chapter C-27.1) of a selection committee
___________________________________________________________________________________
Act respecting the 118.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Montréal
(chapter C-37.01)
___________________________________________________________________________________
Act respecting the 111.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Québec
(chapter C-37.02)
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Act respecting 610 (2) Making an illegal
elections and contribution referred to in
referendums in paragraph 1 of section 610
municipalities
(chapter E-2.2) 610 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a reimbursement
610 (4) Making a false declaration
concerning a contribution
610.1 (2) Making an illegal gift of
money referred to in
paragraph 1 of
section 610.1
___________________________________________________________________________________
Act respecting 219.8 (2) Making an illegal
school elections contribution referred to in
(chapter E-2.3) paragraph 1 of
section 219.8
219.8 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
219.8 (4) Making a false declaration
concerning a contribution
___________________________________________________________________________________
Election Act 564.1 (1) Making a false declaration
(chapter E-3.3) concerning a contribution
564.1 (2) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
564.2 Contravening section 87 -
contribution made by a
person who is not an
elector, contribution made
in favour of an
unauthorized entity or
contribution not in
accordance with
Division II of Chapter II
of Title III
Contravening section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
Contravening section 91 -
contribution exceeding the
maximum amount allowed
Contravening the first
paragraph of section 127.7 -
contribution made by a
person who is not an
elector
Contravening the third
paragraph of section 127.7 -
contribution exceeding
the maximum amount
allowed
Contravening the first
paragraph of section 127.8
with regard to section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Taxation Act 1079.8.35, Making a false Revenu Québec
(chapter I-3) 1st par. (a) certificate
1079.8.35, Falsifying or altering a Revenu
1st par. (b) Québec certificate
1079.8.35, Obtaining or attempting to obtain
1st par. (c) a Revenu Québec certificate
without being entitled to one
1079.8.35, Using a false, falsified or altered
1st par. (d) Revenu Québec certificate
1079.8.35, Assenting to or acquiescing in an
1st par. (e) offence under any of
subparagraphs a to d
1079.8.35, Conspiring with a person to
1st par. (f) commit an offence under any of
subparagraphs a to e
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
___________________________________________________________________________________
Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
___________________________________________________________________________________
Act respecting 356 Giving false or misleading information
trust companies
and savings
companies
(chapter S-29.01)
___________________________________________________________________________________
Act respecting 108.1.3 Communicate or attempt to
public transit communicate with a member
authorities of a selection committee
(chapter S-30.01)
___________________________________________________________________________________
Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
___________________________________________________________________________________
Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
___________________________________________________________________________________
Regulation 7 with 10 Producing a certificate from Revenu Québec
respecting that contains false or inaccurate construction information, using the certificate of a
contracts of third party or making a false declaration
municipal bodies on one’s holding a certificate
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
___________________________________________________________________________________
Regulation 7 with 10 Submitting a certificate from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the certificate
service contracts of a third person, or making a false
and construction declaration regarding the holding of a
contracts of bodies certificate
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
___________________________________________________________________________________
Regulation 37.4 with Submitting a certificate from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the certificate of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
___________________________________________________________________________________
Regulation 50.4 with Submitting a certificate from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the certificate of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
___________________________________________________________________________________
Regulation 40.6 with Submitting a certificate from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the certificate
contracts of public of a third person, or making a false
bodies declaration regarding the holding of a
(chapter C-65.1, certificate
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Deposit Insurance 46(b) Furnishing the Autorité des marchés
Act financiers with false information
(chapter A-26)
___________________________________________________________________________________
Act respecting 406(c) Knowingly giving the Autorité des marchés
insurance financiers incorrect information
(chapter A-32)
___________________________________________________________________________________
Cities and Towns Act 573.3.3.4 Communicate or attempt to
(chapter C-19) communicate with a member of a selection committee
___________________________________________________________________________________
Municipal Code of 938.3.4 Communicate or attempt to
Québec communicate with a member
(chapter C-27.1) of a selection committee
___________________________________________________________________________________
Act respecting the 118.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Montréal
(chapter C-37.01)
___________________________________________________________________________________
Act respecting the 111.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Québec
(chapter C-37.02)
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Act respecting 610 (2) Making an illegal
elections and contribution referred to in
referendums in paragraph 1 of section 610
municipalities
(chapter E-2.2) 610 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a reimbursement
610 (4) Making a false declaration
concerning a contribution
610.1 (2) Making an illegal gift of
money referred to in
paragraph 1 of
section 610.1
___________________________________________________________________________________
Act respecting 219.8 (2) Making an illegal
school elections contribution referred to in
(chapter E-2.3) paragraph 1 of
section 219.8
219.8 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
219.8 (4) Making a false declaration
concerning a contribution
___________________________________________________________________________________
Election Act 564.1 (1) Making a false declaration
(chapter E-3.3) concerning a contribution
564.1 (2) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
564.2 Contravening section 87 -
contribution made by a
person who is not an
elector, contribution made
in favour of an
unauthorized entity or
contribution not in
accordance with
Division II of Chapter II
of Title III
Contravening section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
Contravening section 91 -
contribution exceeding the
maximum amount allowed
Contravening the first
paragraph of section 127.7 -
contribution made by a
person who is not an
elector
Contravening the third
paragraph of section 127.7 -
contribution exceeding
the maximum amount
allowed
Contravening the first
paragraph of section 127.8
with regard to section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Taxation Act 1079.8.35, Making a false Revenu Québec
(chapter I-3) 1st par. (a) certificate
1079.8.35, Falsifying or altering a Revenu
1st par. (b) Québec certificate
1079.8.35, Obtaining or attempting to obtain
1st par. (c) a Revenu Québec certificate
without being entitled to one
1079.8.35, Using a false, falsified or altered
1st par. (d) Revenu Québec certificate
1079.8.35, Assenting to or acquiescing in an
1st par. (e) offence under any of
subparagraphs a to d
1079.8.35, Conspiring with a person to
1st par. (f) commit an offence under any of
subparagraphs a to e
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
___________________________________________________________________________________
Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
___________________________________________________________________________________
Act respecting 356 Giving false or misleading information
trust companies
and savings
companies
(chapter S-29.01)
___________________________________________________________________________________
Act respecting 108.1.3 Communicate or attempt to
public transit communicate with a member
authorities of a selection committee
(chapter S-30.01)
___________________________________________________________________________________
Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
___________________________________________________________________________________
Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
___________________________________________________________________________________
Regulation 7 with 10 Producing a certificate from Revenu Québec
respecting that contains false or inaccurate construction information, using the certificate of a
contracts of third party or making a false declaration
municipal bodies on one’s holding a certificate
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
___________________________________________________________________________________
Regulation 7 with 10 Submitting a certificate from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the certificate
service contracts of a third person, or making a false
and construction declaration regarding the holding of a
contracts of bodies certificate
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
___________________________________________________________________________________
Regulation 37.4 with Submitting a certificate from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the certificate of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
___________________________________________________________________________________
Regulation 50.4 with Submitting a certificate from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the certificate of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
___________________________________________________________________________________
Regulation 40.6 with Submitting a certificate from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the certificate
contracts of public of a third person, or making a false
bodies declaration regarding the holding of a
(chapter C-65.1, certificate
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
___________________________________________________________________________________
SCHEDULE I
(Sections 21.26, 21.28 and 21.42)
OFFENCES
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Deposit Insurance 46(b) Furnishing the Autorité des marchés
Act financiers with false information
(chapter A-26)
___________________________________________________________________________________
Act respecting 406(c) Knowingly giving the Autorité des marchés
insurance financiers incorrect information
(chapter A-32)
___________________________________________________________________________________
Cities and Towns Act 573.3.3.4 Communicate or attempt to
(chapter C-19) communicate with a member of a selection committee
___________________________________________________________________________________
Municipal Code of 938.3.4 Communicate or attempt to
Québec communicate with a member
(chapter C-27.1) of a selection committee
___________________________________________________________________________________
Act respecting the 118.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Montréal
(chapter C-37.01)
___________________________________________________________________________________
Act respecting the 111.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Québec
(chapter C-37.02)
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Act respecting 610 (2) Making an illegal
elections and contribution referred to in
referendums in paragraph 1 of section 610
municipalities
(chapter E-2.2) 610 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a reimbursement
610 (4) Making a false declaration
concerning a contribution
610.1 (2) Making an illegal gift of
money referred to in
paragraph 1 of
section 610.1
___________________________________________________________________________________
Act respecting 219.8 (2) Making an illegal
school elections contribution referred to in
(chapter E-2.3) paragraph 1 of
section 219.8
219.8 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
219.8 (4) Making a false declaration
concerning a contribution
___________________________________________________________________________________
Election Act 564.1 (1) Making a false declaration
(chapter E-3.3) concerning a contribution
564.1 (2) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
564.2 Contravening section 87 -
contribution made by a
person who is not an
elector, contribution made
in favour of an
unauthorized entity or
contribution not in
accordance with
Division II of Chapter II
of Title III
Contravening section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
Contravening section 91 -
contribution exceeding the
maximum amount allowed
Contravening the first
paragraph of section 127.7 -
contribution made by a
person who is not an
elector
Contravening the third
paragraph of section 127.7 -
contribution exceeding
the maximum amount
allowed
Contravening the first
paragraph of section 127.8
with regard to section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
___________________________________________________________________________________
Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
___________________________________________________________________________________
Act respecting 356 Giving false or misleading information
trust companies
and savings
companies
(chapter S-29.01)
___________________________________________________________________________________
Act respecting 108.1.3 Communicate or attempt to
public transit communicate with a member
authorities of a selection committee
(chapter S-30.01)
___________________________________________________________________________________
Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
___________________________________________________________________________________
Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
___________________________________________________________________________________
Regulation 7 with 10 Producing a certificate from Revenu Québec
respecting that contains false or inaccurate construction information, using the certificate of a
contracts of third party or making a false declaration
municipal bodies on one’s holding a certificate
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
___________________________________________________________________________________
Regulation 7 with 10 Submitting a certificate from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the certificate
service contracts of a third person, or making a false
and construction declaration regarding the holding of a
contracts of bodies certificate
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
___________________________________________________________________________________
Regulation 37.4 with Submitting a certificate from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the certificate of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
___________________________________________________________________________________
Regulation 50.4 with Submitting a certificate from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the certificate of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
___________________________________________________________________________________
Regulation 40.6 with Submitting a certificate from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the certificate
contracts of public of a third person, or making a false
bodies declaration regarding the holding of a
(chapter C-65.1, certificate
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Deposit Insurance 46(b) Furnishing the Autorité des marchés
Act financiers with false information
(chapter A-26)
___________________________________________________________________________________
Act respecting 406(c) Knowingly giving the Autorité des marchés
insurance financiers incorrect information
(chapter A-32)
___________________________________________________________________________________
Cities and Towns Act 573.3.3.4 Communicate or attempt to
(chapter C-19) communicate with a member of a selection committee
___________________________________________________________________________________
Municipal Code of 938.3.4 Communicate or attempt to
Québec communicate with a member
(chapter C-27.1) of a selection committee
___________________________________________________________________________________
Act respecting the 118.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Montréal
(chapter C-37.01)
___________________________________________________________________________________
Act respecting the 111.1.3 Communicate or attempt to
Communauté communicate with a member
métropolitaine of a selection committee
de Québec
(chapter C-37.02)
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Act respecting 610 (2) Making an illegal
elections and contribution referred to in
referendums in paragraph 1 of section 610
municipalities
(chapter E-2.2) 610 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a reimbursement
610 (4) Making a false declaration
concerning a contribution
610.1 (2) Making an illegal gift of
money referred to in
paragraph 1 of
section 610.1
___________________________________________________________________________________
Act respecting 219.8 (2) Making an illegal
school elections contribution referred to in
(chapter E-2.3) paragraph 1 of
section 219.8
219.8 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
219.8 (4) Making a false declaration
concerning a contribution
___________________________________________________________________________________
Election Act 564.1 (1) Making a false declaration
(chapter E-3.3) concerning a contribution
564.1 (2) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
564.2 Contravening section 87 -
contribution made by a
person who is not an
elector, contribution made
in favour of an
unauthorized entity or
contribution not in
accordance with
Division II of Chapter II
of Title III
Contravening section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
Contravening section 91 -
contribution exceeding the
maximum amount allowed
Contravening the first
paragraph of section 127.7 -
contribution made by a
person who is not an
elector
Contravening the third
paragraph of section 127.7 -
contribution exceeding
the maximum amount
allowed
Contravening the first
paragraph of section 127.8
with regard to section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
___________________________________________________________________________________
Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
___________________________________________________________________________________
Act respecting 356 Giving false or misleading information
trust companies
and savings
companies
(chapter S-29.01)
___________________________________________________________________________________
Act respecting 108.1.3 Communicate or attempt to
public transit communicate with a member
authorities of a selection committee
(chapter S-30.01)
___________________________________________________________________________________
Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
___________________________________________________________________________________
Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
___________________________________________________________________________________
Regulation 7 with 10 Producing a certificate from Revenu Québec
respecting that contains false or inaccurate construction information, using the certificate of a
contracts of third party or making a false declaration
municipal bodies on one’s holding a certificate
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
___________________________________________________________________________________
Regulation 7 with 10 Submitting a certificate from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the certificate
service contracts of a third person, or making a false
and construction declaration regarding the holding of a
contracts of bodies certificate
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
___________________________________________________________________________________
Regulation 37.4 with Submitting a certificate from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the certificate of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
___________________________________________________________________________________
Regulation 50.4 with Submitting a certificate from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the certificate of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
___________________________________________________________________________________
Regulation 40.6 with Submitting a certificate from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the certificate
contracts of public of a third person, or making a false
bodies declaration regarding the holding of a
(chapter C-65.1, certificate
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
___________________________________________________________________________________
SCHEDULE I
(Sections 21.26, 21.28 and 21.42)
OFFENCES
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Deposit Insurance 46(b) Furnishing the Autorité des marchés
Act financiers with false information
(chapter A-26)
___________________________________________________________________________________
Act respecting 406(c) Knowingly giving the Autorité des marchés
insurance financiers incorrect information
(chapter A-32)
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Act respecting 610 (2) Making an illegal
elections and contribution referred to in
referendums in paragraph 1 of section 610
municipalities
(chapter E-2.2) 610 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a reimbursement
610 (4) Making a false declaration
concerning a contribution
610.1 (2) Making an illegal gift of
money referred to in
paragraph 1 of
section 610.1
___________________________________________________________________________________
Act respecting 219.8 (2) Making an illegal
school elections contribution referred to in
(chapter E-2.3) paragraph 1 of
section 219.8
219.8 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
219.8 (4) Making a false declaration
concerning a contribution
___________________________________________________________________________________
Election Act 564.1 (1) Making a false declaration
(chapter E-3.3) concerning a contribution
564.1 (2) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
564.2 Contravening section 87 -
contribution made by a
person who is not an
elector, contribution made
in favour of an
unauthorized entity or
contribution not in
accordance with
Division II of Chapter II
of Title III
Contravening section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
Contravening section 91 -
contribution exceeding the
maximum amount allowed
Contravening the first
paragraph of section 127.7 -
contribution made by a
person who is not an
elector
Contravening the third
paragraph of section 127.7 -
contribution exceeding
the maximum amount
allowed
Contravening the first
paragraph of section 127.8
with regard to section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
___________________________________________________________________________________
Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
___________________________________________________________________________________
Act respecting 356 Giving false or misleading information
trust companies
and savings
companies
(chapter S-29.01)
___________________________________________________________________________________
Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
___________________________________________________________________________________
Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
___________________________________________________________________________________
Regulation 7 with 10 Producing a certificate from Revenu Québec
respecting that contains false or inaccurate construction information, using the certificate of a
contracts of third party or making a false declaration
municipal bodies on one’s holding a certificate
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
___________________________________________________________________________________
Regulation 7 with 10 Submitting a certificate from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the certificate
service contracts of a third person, or making a false
and construction declaration regarding the holding of a
contracts of bodies certificate
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
___________________________________________________________________________________
Regulation 37.4 with Submitting a certificate from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the certificate of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
___________________________________________________________________________________
Regulation 50.4 with Submitting a certificate from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the certificate of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
___________________________________________________________________________________
Regulation 40.6 with Submitting a certificate from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the certificate
contracts of public of a third person, or making a false
bodies declaration regarding the holding of a
(chapter C-65.1, certificate
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Deposit Insurance 46(b) Furnishing the Autorité des marchés
Act financiers with false information
(chapter A-26)
___________________________________________________________________________________
Act respecting 406(c) Knowingly giving the Autorité des marchés
insurance financiers incorrect information
(chapter A-32)
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Act respecting 610 (2) Making an illegal
elections and contribution referred to in
referendums in paragraph 1 of section 610
municipalities
(chapter E-2.2) 610 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a reimbursement
610 (4) Making a false declaration
concerning a contribution
610.1 (2) Making an illegal gift of
money referred to in
paragraph 1 of
section 610.1
___________________________________________________________________________________
Act respecting 219.8 (2) Making an illegal
school elections contribution referred to in
(chapter E-2.3) paragraph 1 of
section 219.8
219.8 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
219.8 (4) Making a false declaration
concerning a contribution
___________________________________________________________________________________
Election Act 564.1 (1) Making a false declaration
(chapter E-3.3) concerning a contribution
564.1 (2) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
564.2 Contravening section 87 -
contribution made by a
person who is not an
elector, contribution made
in favour of an
unauthorized entity or
contribution not in
accordance with
Division II of Chapter II
of Title III
Contravening section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
Contravening section 91 -
contribution exceeding the
maximum amount allowed
Contravening the first
paragraph of section 127.7 -
contribution made by a
person who is not an
elector
Contravening the third
paragraph of section 127.7 -
contribution exceeding
the maximum amount
allowed
Contravening the first
paragraph of section 127.8
with regard to section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
___________________________________________________________________________________
Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
___________________________________________________________________________________
Act respecting 356 Giving false or misleading information
trust companies
and savings
companies
(chapter S-29.01)
___________________________________________________________________________________
Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
___________________________________________________________________________________
Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
___________________________________________________________________________________
Regulation 7 with 10 Producing a certificate from Revenu Québec
respecting that contains false or inaccurate construction information, using the certificate of a
contracts of third party or making a false declaration
municipal bodies on one’s holding a certificate
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
___________________________________________________________________________________
Regulation 7 with 10 Submitting a certificate from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the certificate
service contracts of a third person, or making a false
and construction declaration regarding the holding of a
contracts of bodies certificate
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
___________________________________________________________________________________
Regulation 37.4 with Submitting a certificate from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the certificate of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
___________________________________________________________________________________
Regulation 50.4 with Submitting a certificate from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the certificate of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of a certificate
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
___________________________________________________________________________________
Regulation 40.6 with Submitting a certificate from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the certificate
contracts of public of a third person, or making a false
bodies declaration regarding the holding of a
(chapter C-65.1, certificate
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
___________________________________________________________________________________
SCHEDULE I
(Sections 21.26, 21.28 and 21.42)
OFFENCES
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Deposit Insurance 46(b) Furnishing the Autorité des marchés
Act financiers with false information
(chapter A-26)
___________________________________________________________________________________
Act respecting 406(c) Knowingly giving the Autorité des marchés
insurance financiers incorrect information
(chapter A-32)
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Act respecting 610 (2) Making an illegal
elections and contribution referred to in
referendums in paragraph 1 of section 610
municipalities
(chapter E-2.2) 610 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a reimbursement
610 (4) Making a false declaration
concerning a contribution
610.1 (2) Making an illegal gift of
money referred to in
paragraph 1 of
section 610.1
___________________________________________________________________________________
Act respecting 219.8 (2) Making an illegal
school elections contribution referred to in
(chapter E-2.3) paragraph 1 of
section 219.8
219.8 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
219.8 (4) Making a false declaration
concerning a contribution
___________________________________________________________________________________
Election Act 564.1 (1) Making a false declaration
(chapter E-3.3) concerning a contribution
564.1 (2) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
564.2 Contravening section 87 -
contribution made by a
person who is not an
elector, contribution made
in favour of an
unauthorized entity or
contribution not in
accordance with
Division II of Chapter II
of Title III
Contravening section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
Contravening section 91 -
contribution exceeding the
maximum amount allowed
Contravening the first
paragraph of section 127.7 -
contribution made by a
person who is not an
elector
Contravening the third
paragraph of section 127.7 -
contribution exceeding
the maximum amount
allowed
Contravening the first
paragraph of section 127.8
with regard to section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
___________________________________________________________________________________
Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
___________________________________________________________________________________
Act respecting 356 Giving false or misleading information
trust companies
and savings
companies
(chapter S-29.01)
___________________________________________________________________________________
Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
___________________________________________________________________________________
Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
___________________________________________________________________________________
Regulation 7 with 10 Producing an attestation from Revenu Québec
respecting that contains false or inaccurate construction information, using the attestation of a
contracts of third party or making a false declaration
municipal bodies on one’s holding an attestation
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
___________________________________________________________________________________
Regulation 7 with 10 Submitting an attestation from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the attestation
service contracts of a third person, or making a false
and construction declaration regarding the holding of an
contracts of bodies attestation
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
___________________________________________________________________________________
Regulation 37.4 with Submitting an attestation from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the attestation of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of an attestation
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
___________________________________________________________________________________
Regulation 50.4 with Submitting an attestation from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the attestation of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of an attestation
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
___________________________________________________________________________________
Regulation 40.6 with Submitting an attestation from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the attestation
contracts of public of a third person, or making a false
bodies declaration regarding the holding of an
(chapter C-65.1, attestation
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Deposit Insurance 46(b) Furnishing the Autorité des marchés
Act financiers with false information
(chapter A-26)
___________________________________________________________________________________
Act respecting 406(c) Knowingly giving the Autorité des marchés
insurance financiers incorrect information
(chapter A-32)
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Act respecting 610 (2) Making an illegal
elections and contribution referred to in
referendums in paragraph 1 of section 610
municipalities
(chapter E-2.2) 610 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a reimbursement
610 (4) Making a false declaration
concerning a contribution
610.1 (2) Making an illegal gift of
money referred to in
paragraph 1 of
section 610.1
___________________________________________________________________________________
Act respecting 219.8 (2) Making an illegal
school elections contribution referred to in
(chapter E-2.3) paragraph 1 of
section 219.8
219.8 (3) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
219.8 (4) Making a false declaration
concerning a contribution
___________________________________________________________________________________
Election Act 564.1 (1) Making a false declaration
(chapter E-3.3) concerning a contribution
564.1 (2) Inciting an elector to make
a contribution by using
threats or coercion or by
promising compensation,
consideration or a
reimbursement
564.2 Contravening section 87 -
contribution made by a
person who is not an
elector, contribution made
in favour of an
unauthorized entity or
contribution not in
accordance with
Division II of Chapter II
of Title III
Contravening section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
Contravening section 91 -
contribution exceeding the
maximum amount allowed
Contravening the first
paragraph of section 127.7 -
contribution made by a
person who is not an
elector
Contravening the third
paragraph of section 127.7 -
contribution exceeding
the maximum amount
allowed
Contravening the first
paragraph of section 127.8
with regard to section 90 -
involuntary contribution of
an elector, contribution not
made out of the elector’s
property or contribution
made with compensation
or for consideration or a
reimbursement
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
___________________________________________________________________________________
Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
___________________________________________________________________________________
Act respecting 356 Giving false or misleading information
trust companies
and savings
companies
(chapter S-29.01)
___________________________________________________________________________________
Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
___________________________________________________________________________________
Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
___________________________________________________________________________________
Regulation 7 with 10 Producing an attestation from Revenu Québec
respecting that contains false or inaccurate construction information, using the attestation of a
contracts of third party or making a false declaration
municipal bodies on one’s holding an attestation
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
___________________________________________________________________________________
Regulation 7 with 10 Submitting an attestation from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the attestation
service contracts of a third person, or making a false
and construction declaration regarding the holding of an
contracts of bodies attestation
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
___________________________________________________________________________________
Regulation 37.4 with Submitting an attestation from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the attestation of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of an attestation
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
___________________________________________________________________________________
Regulation 50.4 with Submitting an attestation from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the attestation of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of an attestation
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
___________________________________________________________________________________
Regulation 40.6 with Submitting an attestation from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the attestation
contracts of public of a third person, or making a false
bodies declaration regarding the holding of an
(chapter C-65.1, attestation
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
___________________________________________________________________________________
SCHEDULE I
(Sections 21.26, 21.28 and 21.42)
OFFENCES
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Deposit Insurance 46(b) Furnishing the Autorité des marchés
Act financiers with false information
(chapter A-26)
___________________________________________________________________________________
Act respecting 406(c) Knowingly giving the Autorité des marchés
insurance financiers incorrect information
(chapter A-32)
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
___________________________________________________________________________________
Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
___________________________________________________________________________________
Act respecting 356 Giving false or misleading information
trust companies
and savings
companies
(chapter S-29.01)
___________________________________________________________________________________
Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
___________________________________________________________________________________
Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
___________________________________________________________________________________
Regulation 7 with 10 Producing an attestation from Revenu Québec
respecting that contains false or inaccurate construction information, using the attestation of a
contracts of third party or making a false declaration
municipal bodies on one’s holding an attestation
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
___________________________________________________________________________________
Regulation 7 with 10 Submitting an attestation from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the attestation
service contracts of a third person, or making a false
and construction declaration regarding the holding of an
contracts of bodies attestation
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
___________________________________________________________________________________
Regulation 37.4 with Submitting an attestation from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the attestation of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of an attestation
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
___________________________________________________________________________________
Regulation 50.4 with Submitting an attestation from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the attestation of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of an attestation
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
___________________________________________________________________________________
Regulation 40.6 with Submitting an attestation from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the attestation
contracts of public of a third person, or making a false
bodies declaration regarding the holding of an
(chapter C-65.1, attestation
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
___________________________________________________________________________________
Act or Regulation Section Summary Description of Offence
___________________________________________________________________________________
Criminal Code 119 Bribery of judicial officers
(R.S.C. 1985,
c. C-46) 120 Bribery of officers
121 Frauds on the government - contractor
subscribing to an election fund to obtain a
contract with the government
122 Breach of trust by public officer
123 Municipal corruption
124 Selling or purchasing office
125 Influencing or negotiating appointments or
dealing in offices
132 Perjury relating to commercial,
professional, industrial or financial
business
136 Witness giving contradictory evidence
relating to commercial, professional,
industrial or financial business
220 Causing death by criminal negligence in the
course of commercial, professional,
industrial or financial business
221 Causing bodily harm by criminal negligence
in the course of commercial, professional,
industrial or financial business
236 Manslaughter committed in the course of
commercial, professional, industrial or
financial business
334 Theft committed in the course of commercial,
professional, industrial or financial
business
336 Criminal breach of trust
337 Public servant refusing to deliver property
346 Extortion
347 Receiving interest at a criminal rate
362 False pretence or false statement
366 False document
368 Use of forged document
375 Obtaining something by instrument based on
forged document
380 Fraud - property, money or valuable security
or service
382 Fraudulent manipulation of stock exchange
transactions
382.1 Prohibited insider trading
388 Misleading receipt or acknowledgment
397 Falsification of books and documents
398 Falsifying employment record
422 Criminal breach of contract
426 Secret commissions
462.31 Laundering proceeds of crime
463 Attempting to commit, and accessory to the
commission of, an offence listed in this
schedule
464 Counselling another person to commit an
offence listed in this schedule, if the
offence is not committed
465 Conspiring with another person to commit an
offence listed in this schedule
467.11 Participation in activities of criminal
organization
467.12 Commission of offence for criminal
organization
467.13 Instructing commission of offence for
criminal organization
___________________________________________________________________________________
Competition Act 45 Conspiracies, agreements or arrangements
(R.S.C. 1985, between competitors
c. C-34)
46 Implementation of foreign directives
47 Bid-rigging
___________________________________________________________________________________
Corruption of 3 Bribing a foreign public official
Foreign Public
Officials Act
(S.C. 1998, c. 34)
___________________________________________________________________________________
Controlled Drugs 5 Trafficking in substances and possession
and Substances Act for purpose of trafficking
(S.C. 1996, c. 19)
6 Importing or exporting substances and
possession for the purpose of exporting
7 Production of substance
___________________________________________________________________________________
Income Tax Act 239(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, c. 1 acquiescing in the making of, false or
(5th Suppl.)) deceptive statements in a return,
certificate, statement, document or answer
239(1)(b) Having destroyed, altered, mutilated,
secreted or otherwise disposed of records or
books of account to evade payment of a tax
239(1)(c) Making, or assenting to or acquiescing in
the making of, false or deceptive entries,
or having omitted to enter a material
particular, in records or books of account
of a taxpayer
239(1)(d) Having wilfully evaded or attempted to evade
compliance with the Act or payment of taxes
239(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to d of
subsection 239(1)
239(1.1) Obtaining or claiming a refund or credit to
which the person or another person is not
entitled or a refund or credit in an amount
greater than the amount to which the person
or another person is entitled
239(2.1) Wilfully providing another person with an
incorrect identification number for a tax
shelter
239(2.2)(a) Knowingly providing, or knowingly allowing
to be provided, to any person any taxpayer
information - knowingly allowing any person
to have access to any taxpayer information
- knowingly using any taxpayer information
otherwise than in the course of the
administration or enforcement of this Act,
the Canada Pension Plan, the Unemployment
Insurance Act or the Employment Insurance
Act or than for the purpose for which it was
provided under this section
239(2.2)(b) Knowingly contravening an order made to
implement such measures as are necessary to
ensure that taxpayer information is not used
or provided to any person for any purpose
not relating to a legal proceeding relating
to the supervision, evaluation or
disciplining of an authorized person
239(2.21) Knowingly using, providing to any person,
allowing the provision to any person, or
allowing any person access to, taxpayer
information provided for a particular
purpose for any other purpose
239(2.3) Unlawfully using, communicating, or allowing
the communication of, the social insurance
number of an individual or the business
number of a taxpayer or partnership
___________________________________________________________________________________
Excise Tax Act 327(1)(a) Making, or participating in, assenting to or
(R.S.C. 1985, acquiescing in the making of, false or
c. E-15) deceptive statements in a return,
application, certificate, statement,
document or answer
327(1)(b) Destroying, altering or otherwise disposing
of documents or making, or assenting to or
acquiescing in the making of, false entries,
or omitting to enter, or assenting to or
acquiescing in the omission of, a material
particular in the documents of a person for
the purpose of evading payment or remittance
of any tax or obtaining a refund or rebate
to which the person is not entitled
327(1)(c) Having wilfully evaded or attempted to evade
compliance with the Act or payment or
remittance of tax or net tax imposed under
the Act
327(1)(d) Having wilfully, in any manner, obtained or
attempted to obtain a rebate or refund to
which a person is not entitled
327(1)(e) Having conspired with any person to commit
an offence described in paragraphs a to c of
subsection 327(1)
___________________________________________________________________________________
Tax Administration 60.1 Contravening section 34.1 - keeping a
Act register in electronic form with a `zapper´
(chapter A-6.002) 60.2 Contravening section 34.2 - manufacturing or
making a `zapper´ available
62 Making false or deceptive statements -
evading payment or remittance of a duty -
obtaining a refund without being entitled to
it - conspiring to commit such an offence
62.0.1 Failing to pay, deduct, withhold, collect or
remit a duty and failing to file a return -
conspiring to commit such an offence
62.1 Evading remittance or payment of a duty -
destroying, altering or secreting registers
and supporting documents - false entries -
omitting to enter a material particular in
records or supporting documents - conspiring
to commit such an offence
68 Having directed, authorized or participated
in the commission by a corporation of an
offence listed in this schedule
68.0.1 Aiding another person to commit a fiscal
offence listed in this schedule
71.3.2 Communicating or using information contained
in a tax record or originating from such a
record for a purpose not provided for in the
Act
___________________________________________________________________________________
Deposit Insurance 46(b) Furnishing the Autorité des marchés
Act financiers with false information
(chapter A-26)
___________________________________________________________________________________
Act respecting 406(c) Knowingly giving the Autorité des marchés
insurance financiers incorrect information
(chapter A-32)
___________________________________________________________________________________
Act respecting 27.5 Making a false or misleading statement to
contracting by the Autorité des marchés financiers to
public bodies obtain an authorization to enter into
(chapter C-65.1) contracts or to have one’s name removed from
the register
27.6 Making a false or misleading statement in
connection with a bid
27.11 Making a false or misleading request for
payment
27.13 Helping to commit an offence under section
27.5, 27.6 or 27.11
___________________________________________________________________________________
Act respecting 605 Knowingly furnishing information, reports
financial services or other documents that are false or cooperatives misleading
(chapter C-67.3)
___________________________________________________________________________________
Act respecting 16 with Not acting with honesty and loyalty
the distribution 485
of financial
products and 469.1 Making a misrepresentation when pursuing
services activities governed by the Act
(chapter D-9.2)
___________________________________________________________________________________
Money-Services 66(1) Making a misrepresentation when pursuing
Businesses Act activities governed by the Act
(chapter E-12.000001)
___________________________________________________________________________________
Derivatives Act 65 with Not acting with honesty and loyalty
(chapter I-14.01) 160
144 Using information relating to an investment
program for one’s own benefit in trading in
derivatives included in the program
145.1 Trading in a standardized derivative that is
the subject of material order information or
recommending that another party do so, or
disclosing the information to anyone
148(6) Providing false documents or information, or
access to false documents or information, to
the Autorité des marchés financiers
150 Influencing or attempting to influence the
market price or the value of a derivative or
of the underlying interest of a derivative
by means of unfair, improper or fraudulent
practices
151 Perpetrating fraud or engaging or
participating in market manipulation,
dishonest transactions or fraudulent tactics
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Act respecting 84 Molesting, hindering or insulting any
labour relations, member or employee of the Commission de la
vocational training construction du Québec in the performance of
and workforce duties, or otherwise obstructing such
management in performance
the construction
industry 111.1 Carrying out construction work or causing
(chapter R-20) such work to be carried out in contravention
of a decision ordering the suspension of the
work rendered under section 7.4.1
122(4) Knowingly destroying, altering or falsifying
any register, pay-list, registration system
or document relating to the application of
the Act, a regulation or a collective
agreement
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Act respecting 356 Giving false or misleading information
trust companies
and savings
companies
(chapter S-29.01)
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Fuel Tax Act 44 Obtaining or attempting to obtain a refund
(chapter T-1) by means of false or misleading statements
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Securities Act 160 with Not dealing fairly, honestly, loyally and in
(chapter V-1.1) 202 good faith
187 Insider trading involving securities of a
reporting issuer or changing an interest in
a financial instrument related to such
securities
188 Disclosing privileged information to another
party or recommending that another party
trade in the securities of the issuer with
respect to which the offender is an insider
189.1 Unlawfully using privileged information
190 Unlawfully using information relating to an
investment program established by an
investment fund or by a portfolio management
adviser
195(6) Providing the Autorité des marchés
financiers with false documents or
information, or access to false documents or
information
195.2 Influencing or attempting to influence the
market price or the value of securities by
means of unfair, improper or fraudulent
practices
196 Making a misrepresentation
197 Making a misrepresentation
199.1 Engaging or participating in any transaction
in securities or any trading method relating
to a transaction in securities, or in any
act, practice or course of conduct knowing
that it constitutes fraud or is of a
misleading nature
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Regulation 7 with 10 Producing an attestation from Revenu Québec
respecting that contains false or inaccurate construction information, using the attestation of a
contracts of third party or making a false declaration
municipal bodies on one’s holding an attestation
(chapter C-19, r. 3)
8 with 10 Assisting another person to contravene
section 7
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Regulation 7 with 10 Submitting an attestation from Revenu
respecting Québec that contains false or inaccurate
supply contracts, information, submitting the attestation
service contracts of a third person, or making a false
and construction declaration regarding the holding of an
contracts of bodies attestation
referred to in
section 7 of 8 with 10 Helping another person to contravene
the Act respecting section 7
contracting by
public bodies
(chapter C-65.1,
r. 1.1)
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Regulation 37.4 with Submitting an attestation from Revenu
respecting 45.1 Québec that contains false or inaccurate
supply contracts information, producing the attestation of a
of public bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of an attestation
r. 2)
37.5 with Helping another person to contravene section
45.1 37.4
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Regulation 50.4 with Submitting an attestation from Revenu
respecting service 58.1 Québec that contains false or inaccurate
contracts of public information, producing the attestation of a
bodies third person, or making a false declaration
(chapter C-65.1, regarding the holding of an attestation
r. 4)
50.5 with Helping another person to contravene section
58.1 section 50.4
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Regulation 40.6 with Submitting an attestation from Revenu
respecting 58.1 Québec that contains false or inaccurate
construction information, producing the attestation
contracts of public of a third person, or making a false
bodies declaration regarding the holding of an
(chapter C-65.1, attestation
r. 5)
40.7 with Helping another person to contravene section
58.1 section 40.6
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