An Act to amend the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and the Income Tax Act and to make a consequential amendment to another Act (S.C. 2006, c. 12)
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Assented to 2006-12-14
2000, c. 17; 2001, c. 41, s. 48AMENDMENTS TO THE PROCEEDS OF CRIME (MONEY LAUNDERING) AND TERRORIST FINANCING ACT
41. The portion of section 74 of the Act before paragraph (a) is replaced by the following:
Marginal note:General offences
74. Every person or entity that knowingly contravenes any of sections 6, 6.1 or 9.1 to 9.3, subsection 9.4(2), sections 9.5 to 9.7 or 11.1, subsection 12(1) or (4) or 36(1), section 37, subsection 55(1) or (2), section 57 or subsection 62(2), 63.1(2) or 64(3) or the regulations is guilty of an offence and liable
42. The Act is amended by adding the following after section 77:
Marginal note:Registry
77.1 Every person or entity that provides information to the Centre under section 11.12, 11.13, 11.14 or 11.3 and that knowingly makes any false or misleading statement or knowingly provides false or misleading information to a person responsible for carrying out functions under this Act is guilty of an offence and liable
(a) on summary conviction, to a fine of not more than $50,000 or to imprisonment for a term of not more than six months, or to both; or
(b) on conviction on indictment, to a fine of not more than $500,000 or to imprisonment for a term of not more than five years, or to both.
43. The portion of section 79 of the Act before paragraph (b) is replaced by the following:
Marginal note:Offence by employee, agent or mandatary
79. In a prosecution for an offence under section 75, 77 or 77.1,
(a) it is sufficient proof of the offence to establish that it was committed by an employee, agent or mandatary of the accused, whether or not the employee, agent or mandatary is identified or has been prosecuted for the offence; and
44. Section 81 of the Act is replaced by the following:
Marginal note:Time limitation
81. Proceedings under paragraph 74(a), 75(1)(a) or 76(a), subsection 77(1) or paragraph 77.1(a) may be instituted within, but not after, five years after the time when the subject-matter of the proceedings arose.
R.S., c. 1 (5th Supp.)AMENDMENTS TO THE INCOME TAX ACT
45. (1) Paragraph 241(4)(f.1) of the Income Tax Act is replaced by the following:
(f.1) provide taxpayer information to an official for the purposes of the administration and enforcement of the Charities Registration (Security Information) Act, and where an official has so received taxpayer information, the official may provide that information to another official as permitted by subsection (9.1);
(2) Section 241 of the Act is amended by adding the following after subsection (8):
Marginal note:Threats to security
(9) An official may provide, to an official of the Canadian Security Intelligence Service, of the Royal Canadian Mounted Police or of the Financial Transactions and Reports Analysis Centre of Canada,
(a) publicly accessible charity information;
(b) designated taxpayer information, if there are reasonable grounds to suspect that the information would be relevant to
(i) an investigation by the Canadian Security Intelligence Service of whether the activity of any person may constitute threats to the security of Canada, as defined in section 2 of the Canadian Security Intelligence Service Act,
(ii) an investigation of whether an offence may have been committed under
(A) Part II.1 of the Criminal Code, or
(B) section 462.31 of the Criminal Code, if that investigation is related to an offence under Part II.1 of that Act, or
(iii) the prosecution of an offence referred to in subparagraph (ii); and
(c) information setting out the reasonable grounds referred to in paragraph (b), to the extent that any such grounds rely on information referred to in paragraph (a) or (b).
Marginal note:Threats to security
(9.1) Information — other than designated donor information — provided to an official of the Canadian Security Intelligence Service or the Royal Canadian Mounted Police, as permitted by paragraph (4)(f.1), may be used by such an official, or communicated by such an official to another official of the Canadian Security Intelligence Service or the Royal Canadian Mounted Police for use by that other official, for the purpose of
(a) investigating whether an offence may have been committed, ascertaining the identity of a person or persons who may have committed an offence, or prosecuting an offence, which offence is
(i) described in Part II.1 of the Criminal Code, or
(ii) described in section 462.31 of the Criminal Code, if that investigation, ascertainment or prosecution is related to an investigation, ascertainment or prosecution in respect of an offence described in Part II.1 of that Act; or
(b) investigating whether the activities of any person may constitute threats to the security of Canada, as defined in section 2 of the Canadian Security Intelligence Service Act.
(3) Subsection 241(10) of the Act is amended by adding the following in alphabetical order:
“designated donor information”
« renseignements désignés sur les donateurs »
“designated donor information” means information of a charity, or of a person who has at any time made an application for registration as a registered charity, that is directly attributable to a gift that has been made or proposed to be made to the charity or applicant and that is presented in any form that directly or indirectly reveals the identity of the donor or prospective donor, other than a donor or prospective donor who is not resident in Canada and is neither a citizen of Canada nor a person described in subsection 2(3);
“designated taxpayer information”
« renseignement confidentiel désigné »
“designated taxpayer information” means taxpayer information — other than designated donor information — of a registered charity, or of a person who has at any time made an application for registration as a registered charity, that is
(a) in respect of a financial transaction
(i) relating to the importation or exportation of currency or monetary instruments by the charity or applicant, or
(ii) in which the charity or applicant has engaged a person to whom section 5 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act applies,
(b) information provided to the Minister by the Canadian Security Intelligence Service, the Royal Canadian Mounted Police or the Financial Transactions and Reports Analysis Centre of Canada,
(c) the name, address, date of birth and citizenship of any current or former director, trustee or like official, or of any agent, mandatary or employee, of the charity or applicant,
(d) information submitted by the charity or applicant in support of an application for registration as a registered charity that is not publicly accessible charity information,
(e) publicly available, including commercially available databases, or
(f) information prepared from publicly accessible charity information and information referred to in paragraphs (a) to (e);
“publicly accessible charity information”
« renseignement d’organismes de bienfaisance accessible au public »
“publicly accessible charity information” means taxpayer information that is
(a) described in subsection (3.2), or that would be described in that subsection if the words “that was at any time a registered charity” were read as “that has at any time made an application for registration as a registered charity”,
(b) information — other than designated donor information — submitted to the Minister with, or required to be contained in, any public information return filed or required to be filed under subsection 149.1(14), or
(c) information prepared from information referred to in paragraph (a) or (b);
CONSEQUENTIAL AMENDMENT
2005, c. 38Canada Border Services Agency Act
46. Subsection 13(1) of the Canada Border Services Agency Act is replaced by the following:
Marginal note:Agreements
13. (1) Subject to sections 38 and 38.1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, the Agency may, with the approval of the Governor in Council, on the recommendation of the Minister and the Minister of Foreign Affairs, enter into an agreement with a foreign state or an international organization, for the purposes of carrying out the mandate of the Agency.
COMING INTO FORCE
Marginal note:Order in council
47. The provisions of this Act come into force on a day or days to be fixed by order of the Governor in Council.
- Date modified: