Bill S-21
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SUMMARY |
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This enactment relates to the implementation of Canada's
obligations under the Convention on Combating Bribery of Foreign
Public Officials in International Business Transactions, negotiated in
the Organisation of Economic Co-operation and Development. In
particular, the Convention binds the signing parties to establish a
criminal offence of bribery of foreign public officials in business
transactions.
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EXPLANATORY NOTES |
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Criminal Code |
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Clause 8: The relevant portion of the definition
``offence'' in section 183 reads as follows:
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``offence'' means an offence contrary to, any conspiracy or attempt to
commit or being an accessory after the fact in relation to an offence
contrary to, or any counselling in relation to an offence contrary to
section . . ., or any other offence created by this Act for which an
offender may be sentenced to imprisonment for five years or more
that there are reasonable grounds to believe is part of a pattern of
criminal activity planned and organized by a number of persons
acting in concert or any other offence created by this or any other Act
of Parliament for which an offender may be sentenced to
imprisonment for five years or more that there are reasonable
grounds to believe is committed for the benefit of, at the direction of
or in association with a criminal organization;
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Clause 9: (1) and (2) The relevant portion of the
definition ``enterprise crime offence'' in section 462.3
reads as follows:
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``enterprise crime offence'' means
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Income Tax Act |
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Clause 10: Subsection 67.5(1) reads as follows:
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67.5 (1) In computing income, no deduction shall be made in respect
of an outlay made or expense incurred for the purpose of doing anything
that is an offence under any of sections 119 to 121, 123 to 125, 393 and
426 of the Criminal Code or an offence under section 465 of that Act as
it relates to an offence described in any of those sections.
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