Financial Administration Act

CHAPTER F-11

An Act to provide for the financial administration of the Government of Canada, the establishment and maintenance of the accounts of Canada and the control of Crown corporations

SHORT TITLE

1. This Act may be cited as the Financial Administration Act.

R.S., c. F-10, s. 1.

INTERPRETATION

2. In this Act,

"appropriate Minister" means,

(a) with respect to a department named in Schedule I, the Minister presiding over the department,

(a.1) with respect to a division or branch of the public service of Canada set out in column I of Schedule I.1, the Minister set out in column II of that Schedule,

(b) with respect to a commission under the Inquiries Act, the Minister designated by order of the Governor in Council as the appropriate Minister,

(c) with respect to the Senate, the Speaker, with respect to the House of Commons, the Board of Internal Economy, and with respect to the Library of Parliament, the Speakers of the Senate and the House of Commons,

(c.1) with respect to a departmental corporation, the Minister designated by order of the Governor in Council as the appropriate Minister, and

(d) with respect to a Crown corporation, the appropriate Minister as defined in subsection 83(1);

"appropriation" means any authority of Parliament to pay money out of the Consolidated Revenue Fund;

"Auditor General of Canada" means the officer appointed pursuant to subsection 3(1) of the Auditor General Act;

"authorized agent" means any person authorized by the Minister to accept subscriptions for or make sales of securities;

"Consolidated Revenue Fund" means the aggregate of all public moneys that are on deposit at the credit of the Receiver General;

"Crown corporation" has the meaning assigned by subsection 83(1);

"department" means

(a) any of the departments named in Schedule I,

(a.1) any of the divisions or branches of the public service of Canada set out in column I of Schedule I.1,

(b) a commission under the Inquiries Act that is designated by order of the Governor in Council as a department for the purposes of this Act,

(c) the staffs of the Senate, the House of Commons and the Library of Parliament, and

(d) any departmental corporation;

"departmental corporation" means a corporation named in Schedule II;

"fiscal agent" means a fiscal agent appointed under Part IV and includes the Bank of Canada;

"fiscal year" means the period beginning on April 1 in one year and ending on March 31 in the next year;

"Minister" means the Minister of Finance;

"money" includes negotiable instruments;

"negotiable instrument" includes any cheque, draft, traveller's cheque, bill of exchange, postal note, money order, postal remittance and any other similar instrument;

"non-certificated security" includes a security for which no certificate is issued and a certificated security held within a security clearing and settlement system in the custody of a custodian or nominee;

"parent Crown corporation" has the meaning assigned by subsection 83(1);

"public money" means all money belonging to Canada received or collected by the Receiver General or any other public officer in his official capacity or any person authorized to receive or collect such money, and includes

(a) duties and revenues of Canada,

(b) money borrowed by Canada or received through the issue or sale of securities,

(c) money received or collected for or on behalf of Canada, and

(d) all money that is paid to or received or collected by a public officer under or pursuant to any Act, trust, treaty, undertaking or contract, and is to be disbursed for a purpose specified in or pursuant to that Act, trust, treaty, undertaking or contract;

"public officer" includes a minister of the Crown and any person employed in the public service of Canada;

"public property" means all property, other than money, belonging to Her Majesty in right of Canada;

"registrar" means a registrar appointed under Part IV and includes the Bank of Canada;

"securities" means securities of Canada in certificated form or non-certificated securities of Canada, and includes bonds, notes, deposit certificates, non-interest bearing certificates, debentures, treasury bills, treasury notes and any other security representing part of the public debt of Canada;

"security certificate" means a tangible certificate issued by or on behalf of Her Majesty representing part of the public debt of Canada;

"treasury bill" means a bill in certificated form, or a non-certificated security, issued by or on behalf of Her Majesty for the payment of a principal sum specified in the bill to a named recipient or to a bearer at a date not later than twelve months after the date of issue of the bill;

"treasury note" means a note in certificated form, or a non-certificated security, issued by or on behalf of Her Majesty for the payment of a principal sum specified in the note to a named recipient or to a bearer at a date not later than twelve months after the date of issue of the note.

R.S., 1985, c. F-11, s. 2; R.S., 1985, c. 1 (4th Supp.), s. 25; 1991, c. 24, s. 50(F); 1992, c. 1, ss. 69, 143(E); 1995, c. 17, s. 57; 1999, c. 31, s. 98(F).

ALTERATION OF SCHEDULES

3. (1) The Governor in Council may, by order,

(a) add to Schedule I.1 in column I thereof the name of any division or branch of the public service of Canada and in column II thereof opposite that name a reference to the appropriate Minister;

(a.1) add to Schedule II the name of any corporation established by an Act of Parliament that performs administrative, research, supervisory, advisory or regulatory functions of a governmental nature; and

(b) add to Part I or II of Schedule III the name of any parent Crown corporation.

(1.1) The Governor in Council may, by order, amend Schedule I.1 by striking out the reference in column II thereof opposite the name of a division or branch of the public service of Canada in column I thereof and by substituting therefor another reference in column II thereof opposite that name.

(1.2) The Governor in Council may, by order, delete from Schedule I.1 the name of any division or branch of the public service of Canada that has been changed and shall thereupon add the new name of the division or branch to that Schedule.

(1.3) The Governor in Council may, by order, delete from Schedule I.1 the name of any division or branch of the public service of Canada that has ceased to exist, become part of another department or otherwise ceased to be a separate division or branch of the public service of Canada and the reference to the appropriate Minister.

(2) The Governor in Council may, by order,

(a) delete from Schedule II the name of any corporation that has been changed and shall, by the same order, add the new name of the corporation to that Schedule; and

(b) delete from Part I or II of Schedule III the name of any parent Crown corporation that has been changed and shall, by the same order, add the new name of the corporation to that Part.

(3) The Governor in Council may, by order, delete from Part I or II of Schedule III the name of any parent Crown corporation that should appear in the other Part and shall, by the same order, add the name of that corporation to the other Part.

(4) The name of a parent Crown corporation shall not be added to Schedule III, if the Governor in Council is satisfied that the corporation meets the criteria described in paragraph (1)(a.1).

(5) The name of a parent Crown corporation shall not be added to Part II of Schedule III, unless the Governor in Council is satisfied that

(a) the corporation

(i) operates in a competitive environment,

(ii) is not ordinarily dependent on appropriations for operating purposes, and

(iii) ordinarily earns a return on equity; and

(b) there is a reasonable expectation that the corporation will pay dividends.

(6) The Governor in Council may, by order,

(a) delete from Schedule II the name of any corporation that has been dissolved or otherwise has ceased to be a corporation described in paragraph (1)(a.1); and

(b) delete from Part I or II of Schedule III the name of any corporation that has been dissolved or otherwise has ceased to be a parent Crown corporation.

R.S., 1985, c. F-11, s. 3; 1991, c. 24, s. 1; 1992, c. 1, s. 70; 1999, c. 31, s. 99.

4. (1) Every order made pursuant to subsection 3(3) that deletes the name of a corporation from Part I of Schedule III and adds it to Part II of that Schedule shall be laid before each House of Parliament within the first fifteen days on which that House is sitting after the order is made.

(2) An order laid before a House of Parliament pursuant to subsection (1) stands referred to such committee of that House as may be designated or established by that House for the purpose.

(3) An order laid before a House of Parliament pursuant to subsection (1) shall come into force on the thirty-first sitting day after the order has been laid before both Houses of Parliament or on such later day as is specified in the order.

(4) In this section, "sitting day" means a day on which either House of Parliament is sitting.

R.S., 1985, c. F-11, s. 4; 1999, c. 31, s. 100(F).

PART I
ORGANIZATION

Treasury Board

5. (1) There is hereby established a committee of the Queen's Privy Council for Canada called the Treasury Board over which the President of the Treasury Board appointed by Commission under the Great Seal shall preside.

(2) The Treasury Board shall, in addition to the President of the Treasury Board, consist of the Minister and four other members of the Queen's Privy Council for Canada to be nominated from time to time by the Governor in Council.

(3) The Governor in Council may nominate such additional members of the Queen's Privy Council for Canada as he sees fit to be alternates to serve in the place of members of the Treasury Board.

(4) Subject to this Act and any directions of the Governor in Council, the Treasury Board may determine its own rules and procedures.

R.S., c. F-10, s. 3.

6. (1) The President of the Treasury Board holds office during pleasure, shall preside over meetings of the Board and shall, in the intervals between meetings of the Board, exercise or perform such of the powers, duties or functions of the Board as the Board may, with the approval of the Governor in Council, determine.

(2) The Governor in Council may appoint an officer called the Secretary of the Treasury Board to hold office during pleasure and to perform such duties and functions as may be assigned to him by the Treasury Board, and the Secretary of the Treasury Board shall rank as and have all the powers of a deputy head of a department.

(3) The Governor in Council may appoint an officer called the Comptroller General of Canada to hold office during pleasure and to perform such duties and functions as may be assigned to him by the Treasury Board, and the Comptroller General of Canada shall rank as and have all the powers of a deputy head of a department.

(4) Such other officers and employees as are necessary for the proper conduct of the business of the Treasury Board shall be appointed in the manner authorized by law.

R.S., 1985, c. F-11, s. 6; 1991, c. 24, s. 50(F).

7. (1) The Treasury Board may act for the Queen's Privy Council for Canada on all matters relating to

(a) general administrative policy in the public service of Canada;

(b) the organization of the public service of Canada or any portion thereof, and the determination and control of establishments therein;

(c) financial management, including estimates, expenditures, financial commitments, accounts, fees or charges for the provision of services or the use of facilities, rentals, licences, leases, revenues from the disposition of property, and procedures by which departments manage, record and account for revenues received or receivable from any source whatever;

(d) the review of annual and longer term expenditure plans and programs of departments, and the determination of priorities with respect thereto;

(d.1) the management and development by departments of lands, other than Canada Lands as defined in subsection 24(1) of the Canada Lands Surveys Act;

(e) personnel management in the public service of Canada, including the determination of the terms and conditions of employment of persons employed therein;

(e.1) the terms and conditions of employment of persons appointed by the Governor in Council that have not been established under this or any other Act of Parliament or order in council or by any other means; and

(f) such other matters as may be referred to it by the Governor in Council.

(2) The Treasury Board may exercise the powers, other than powers of appointment, of the Governor in Council under

(a) the Public Service Superannuation Act;

(b) the Canadian Forces Superannuation Act;

(c) the Defence Services Pension Continuation Act, chapter D-3 of the Revised Statutes of Canada, 1970;

(d) Parts I and II of the Royal Canadian Mounted Police Superannuation Act;

(e) the Royal Canadian Mounted Police Pension Continuation Act, chapter R-10 of the Revised Statutes of Canada, 1970; and

(f) such of the provisions of any other Act respecting any matter in relation to which the Treasury Board may act for the Queen's Privy Council for Canada pursuant to subsection (1) as may be specified by the Governor in Council.

(3) The Governor in Council may, by order, authorize the Treasury Board to exercise all or any of the powers of the Governor in Council under section 41 or subsection 122(1) or (6) and specify the circumstances in which those powers may be exercised.

R.S., 1985, c. F-11, s. 7; 1991, c. 24, ss. 2, 49(E); 1998, c. 14, s. 103(F).

7.1 (1) The Treasury Board may establish or enter into a contract to acquire group insurance or benefit programs for the public service of Canada or any part thereof, may set any terms and conditions in respect of those programs, including those relating to premiums, contributions, benefits, management and control and expenditures to be made from those contributions and premiums and may audit and make contributions and pay premiums in respect of those programs.

(2) This Act, other than this section, does not apply to any contributions made or premiums paid by the Treasury Board or the members in respect of any program established pursuant to subsection (1) or any benefits received by the members of such a program.

1996, c. 18, s. 3.

8. The Treasury Board in the exercise of its powers under this Act or any other Act of Parliament is subject to any direction given to it by the Governor in Council, and the Governor in Council may, by order, amend or revoke any action of the Board.

R.S., c. F-10, s. 5.

9. (1) The Treasury Board may prescribe from time to time the manner and form in which the accounts of Canada and the accounts of the several departments shall be kept, and may direct any person receiving, managing or disbursing public money to keep any books, records or accounts that the Board considers necessary.

(1.1) The Treasury Board may

(a) require departments to maintain records and prepare plans with respect to the management and development of lands under paragraph 7(1)(d.1); and

(b) prescribe the manner and form in which the records and plans are to be maintained.

(2) The Treasury Board may require from any public officer or any agent of Her Majesty any account, return, statement, document, report or information that the Board considers necessary for the due performance of its duties.

(3) The Treasury Board may require any public officer or agent of Her Majesty to provide a department with such information from any account, return, record, statement, document or report as may be required

(a) to locate any person in order to collect a debt due to Her Majesty in right of Canada by that person; or

(b) to set off a debt due to Her Majesty in right of Canada or a province against any sum of money that may be due or payable by Her Majesty in right of Canada.

R.S., 1985, c. F-11, s. 9; 1991, c. 24, s. 3.

10. Subject to any other Act of Parliament, the Treasury Board may make regulations

(a) for the purpose of ensuring effective coordination of administrative functions and services among and within departments;

(b) for the establishment of general administrative standards of performance and respecting the assessment of the performance of portions of the public service of Canada in the light of such standards;

(c) respecting the collection, management and administration of, and the accounting for, public money;

(d) respecting the keeping of records of public property;

(d.1) respecting the severance pay or other amounts payable to an employee or former employee whose employment is terminated pursuant to paragraph 11(2)(g.1), and any terms and conditions subject to which and the manner in which those amounts are to be paid;

(e) for the purposes of any provision of this Act that contemplates regulations of the Treasury Board; and

(f) for any other purpose necessary for the efficient administration of the public service of Canada.

R.S., 1985, c. F-11, s. 10; 1991, c. 24, s. 50(F); 1996, c. 18, s. 4.

11. (1) In this section and sections 12 and 13,

"enactment" includes any regulation, order or other instrument made under the authority of an Act;

"public service" has the meaning given the expression "Public Service" in the Public Service Staff Relations Act and includes any portion of the public service of Canada designated by the Governor in Council as part of the public service for the purposes of this section and sections 12 and 13;

"separate employer" means a separate employer within the meaning of the Public Service Staff Relations Act;

"Work Force Adjustment Directive" means the Work Force Adjustment Directive issued on the recommendation of the National Joint Council of the Public Service and with the approval of the Treasury Board, that came into force on December 15, 1991, as amended from time to time on the recommendation of the National Joint Council of the Public Service and with the approval of the Treasury Board or in accordance with this section or any other Act.

(1.1) Part II of the Canada Labour Code applies to and in respect of the public service and persons employed in the public service in the same manner and to the same extent as if the public service were a federal work, undertaking or business referred to in that Part except that, for the purpose of that application,

(a) any reference in that Part to

(i) "arbitration" shall be read as a reference to adjudication within the meaning of the Public Service Staff Relations Act,

(ii) the "Board" shall be read as a reference to the Public Service Staff Relations Board,

(iii) a "collective agreement" shall be read as a reference to a collective agreement within the meaning of the Public Service Staff Relations Act, and

(iv) a "trade union" shall be read as a reference to an employee organization within the meaning of the Public Service Staff Relations Act;

(b) section 156 of that Part does not apply in respect of the Public Service Staff Relations Board in exercising or carrying out its powers, duties and functions in relation to that Part; and

(c) the provisions of the Public Service Staff Relations Act apply, with such modifications as the circumstances require, in respect of matters brought before the Public Service Staff Relations Board pursuant to that Part to the extent necessary to give effect to that purpose.

(2) Subject to the provisions of any enactment respecting the powers and functions of a separate employer but notwithstanding any other provision contained in any enactment, the Treasury Board may, in the exercise of its responsibilities in relation to personnel management including its responsibilities in relation to employer and employee relations in the public service, and without limiting the generality of sections 7 to 10,

(a) determine the requirements of the public service with respect to human resources and provide for the allocation and effective utilization of human resources within the public service;

(b) determine requirements for the training and development of personnel in the public service and fix the terms on which such training and development may be carried out;

(c) provide for the classification of positions and employees in the public service;

(d) determine and regulate the pay to which persons employed in the public service are entitled for services rendered, the hours of work and leave of those persons and any matters related thereto;

(e) provide for the awards that may be made to persons employed in the public service for outstanding performance of their duties, for other meritorious achievement in relation to those duties and for inventions or practical suggestions for improvements;

(f) establish standards of discipline in the public service and prescribe the financial and other penalties, including termination of employment and suspension, that may be applied for breaches of discipline or misconduct, and the circumstances and manner in which and the authority by which or whom those penalties may be applied or may be varied or rescinded in whole or in part;

(g) provide for the termination of employment, or the demotion to a position at a lower maximum rate of pay, for reasons other than breaches of discipline or misconduct, of persons employed in the public service, and establishing the circumstances and manner in which and the authority by which or by whom those measures may be taken or may be varied or rescinded in whole or in part;

(g.1) provide for the termination of employment of an employee to whom an offer of employment is made as the result of the transfer of any work, undertaking or business from a portion of the public service specified in Part I of Schedule I to the Public Service Staff Relations Act to any body or corporation that is a separate employer or that is outside the public service, and establish the terms and conditions under which, the circumstances and manner in which and the authority by which or by whom that termination may be made or may be varied or rescinded in whole or in part;

(h) determine and regulate the payments that may be made to persons employed in the public service by way of reimbursement for travel or other expenses and by way of allowances in respect of expenses and conditions arising out of their employment;

(h.1) subject to the Employment Equity Act, establish policies and programs with respect to the implementation of employment equity in the public service; and

(i) provide for such other matters, including terms and conditions of employment not otherwise specifically provided for in this subsection, as the Treasury Board considers necessary for effective personnel management in the public service.

(2.01) An employee who does not accept an offer of employment made in the circumstances referred to in paragraph (2)(g.1) that is a reasonable job offer within the meaning of the Work Force Adjustment Directive or who accepts an offer of employment that is not a reasonable job offer within that meaning is entitled to be appointed to a position and to enter any competition in respect of a position as if the employee had been laid off in accordance with section 29 of the Public Service Employment Act.

(2.02) Every employee who did not accept an offer of employment from the body or corporation referred to in paragraph (2)(g.1) before the date on which the offer is to be accepted and who establishes to the satisfaction of the Treasury Board that the employee was unaware of the offer or incapable of indicating an acceptance of the offer is deemed to have accepted the offer before that date and is deemed to be an employee referred to in subsection (2.01).

(2.1) to (2.5) [Repealed, 1995, c. 44, s. 51]

(3) The powers and functions of the Treasury Board in relation to any of the matters specified in subsection (2) do not extend to any such matter that is expressly determined, fixed, provided for, regulated or established by any Act otherwise than by the conferring of powers or functions in relation thereto on any authority or person specified in that Act, and do not include or extend to any power or function specifically conferred on, or any process of personnel selection required or authorized to be employed by, the Public Service Commission by or under the authority of the Public Service Employment Act.

(4) Disciplinary action against, and termination of employment or demotion of, any person pursuant to paragraph (2)(f) or (g) shall be for cause.

(5) Subsection (4) does not apply in respect of an employee of a separate employer unless the Governor in Council makes an order that the subsection applies in respect of that separate employer.

(6) The Treasury Board and bargaining agents may, by agreement in writing, amend the Work Force Adjustment Directive in respect of any subject matter, but only as it relates to their collective agreements or arbitral awards and only as it relates to the circumstances arising from a transfer referred to in paragraph (2)(g.1).

(7) The Governor in Council, on the recommendation of the Treasury Board, may amend the Work Force Adjustment Directive in respect of any subject matter, but only as it relates to the circumstances arising from a transfer referred to in paragraph (2)(g.1).

(8) Notwithstanding any indication to the contrary that may be contained in any other Act or a collective agreement or arbitral award or any other terms and conditions of employment of employees of a body or corporation, the Work Force Adjustment Directive ceases to apply to an employee of a body or corporation immediately before the date on which the employment of the employee is terminated pursuant to paragraph (2)(g.1).

(9) Notwithstanding any other Act, where agreements of the National Joint Council of the Public Service are incorporated by reference in a collective agreement or arbitral award or would otherwise be part of the terms and conditions of employment of employees of a body or corporation, those agreements of the National Joint Council of the Public Service cease to apply to an employee of a body or corporation immediately before the date on which the employment of the employee is terminated pursuant to paragraph (2)(g.1).

(10) Notwithstanding subsections (8) and (9), Her Majesty in right of Canada, as represented by the Treasury Board, continues to be responsible for any obligation of Her Majesty in respect of benefits arising out of agreements of the National Joint Council of the Public Service or the Work Force Adjustment Directive that have accrued to employees of a body or corporation immediately before the date on which the work, undertaking or business is transferred to the body or corporation as described in paragraph (2)(g.1) as a result of the termination of employment of those employees provided for under that paragraph.

R.S., 1985, c. F-11, s. 11; R.S., 1985, c. 9 (1st Supp.), s. 22; 1991, c. 24, s. 50(F); 1992, c. 54, s. 81; 1995, c. 44, s. 51; 1996, c. 18, s. 5; 1999, c. 31, s. 101(F).

12. (1) The Treasury Board may authorize the deputy head of a department or the chief executive officer of any portion of the public service to exercise and perform, in such manner and subject to such terms and conditions as the Treasury Board directs, any of the powers and functions of the Treasury Board in relation to personnel management in the public service and may, from time to time as it sees fit, revise or rescind and reinstate the authority so granted.

(2) The Governor in Council may, in respect of any portion of the public service that is a separate employer, authorize the responsible minister of the Crown, his deputy or the chief executive officer thereof to exercise and perform, in such manner and subject to such terms and conditions as the Governor in Council directs, any of the powers and functions of the Governor in Council or the Treasury Board in relation to personnel management in that portion of the public service and may, from time to time as he sees fit, revise or rescind and reinstate the authority so granted.

(3) Any person authorized pursuant to subsection (1) or (2) to exercise and perform any of the powers and functions of the Governor in Council or the Treasury Board may, subject to and in accordance with the authorization, authorize one or more persons under their jurisdiction or any other person to exercise or perform any such power or function.

R.S., 1985, c. F-11, s. 12; 1995, c. 17, s. 7; 1996, c. 18, s. 6.

13. (1) Subject to subsection (2), nothing in this Act or any other Act of Parliament shall be construed so as to limit or affect the right or power of the Governor in Council to suspend or dismiss any person employed in the public service on the basis of a security assessment.

(2) Where a person has made a complaint with respect to a security assessment to the Security Intelligence Review Committee established by subsection 34(1) of the Canadian Security Intelligence Service Act, that person shall not be dismissed pursuant to subsection (1) until after the completion of the investigation in relation to that complaint.

(3) For the purpose of subsection (1), any order made by the Governor in Council is conclusive proof of the matters stated therein in relation to the suspension or dismissal of any person in the interest of the safety or security of Canada or any state allied or associated with Canada.

R.S., 1985, c. F-11, s. 13; 1991, c. 24, s. 50(F).

Department of Finance

14. There is hereby established a department of the Government of Canada called the Department of Finance over which the Minister of Finance appointed by commission under the Great Seal shall preside.

R.S., c. F-10, s. 8.

15. The Minister holds office during pleasure and has the management and direction of the Department, the management of the Consolidated Revenue Fund and the supervision, control and direction of all matters relating to the financial affairs of Canada not by law assigned to the Treasury Board or to any other minister.

R.S., c. F-10, s. 9.

16. The Governor in Council may appoint an officer called the Deputy Minister of Finance to hold office during pleasure and to be the deputy head of the Department.

R.S., c. F-10, s. 10.

PART II
PUBLIC MONEY

17. (1) Subject to this Part, all public money shall be deposited to the credit of the Receiver General.

(2) The Receiver General may establish, in the name of the Receiver General, accounts for the deposit of public money with

(a) any member of the Canadian Payments Association;

(b) any local cooperative credit society that is a member of a central cooperative credit society having membership in the Canadian Payments Association;

(c) any fiscal agent that the Minister may designate; and

(d) any financial institution outside Canada that the Minister may designate.

(3) Every person who collects or receives public money shall keep a record of receipts and deposits thereof in such form and manner as the Treasury Board may prescribe by regulation.

(4) Subject to any regulations made under subsection (5), every person employed in the collection or management of, or charged with the receipt of, public money and every other person who collects or receives public money shall pay that money to the credit of the Receiver General.

(5) The Treasury Board may make regulations

(a) prescribing the manner in which public money shall be paid to the credit of the Receiver General;

(b) authorizing any person mentioned in any of paragraphs (2)(a) to (d) who has given credit to the Receiver General for an instruction for payment that is deposited in accordance with regulations made under paragraph (a) to charge the amount of the instruction back to the Receiver General in the manner specified by the regulations, where the instruction is dishonoured after having been credited to the Receiver General; and

(c) authorizing persons who collect or receive public money to withhold their fees or commissions from payments of that money to the credit of the Receiver General.

R.S., 1985, c. F-11, s. 17; 1991, c. 24, s. 4.

17.1 (1) In this section, "collection agency" means a person, other than an employee of a department, who

(a) carries on the business of collecting debts for other persons; and

(b) is registered or licensed as a member of the legal profession or as a collector of debts in the province in which the person carries on the business of collecting debts.

(2) Subject to the direction of the Treasury Board, fees or commissions may be paid out of the Consolidated Revenue Fund to a collection agency for the collection of any amount that was owed to

(a) Her Majesty in right of Canada; or

(b) Her Majesty in right of a province on account of taxes payable to that province and that, pursuant to an agreement, Canada is authorized to collect on behalf of the province.

1991, c. 24, s. 5.

18. [Repealed, 1999, c. 26, s. 20]

19. (1) The Governor in Council may, on the recommendation of the Treasury Board,

(a) by regulation prescribe the fees or charges to be paid for a service or the use of a facility provided by or on behalf of Her Majesty in right of Canada by the users or classes of users of the service or facility; or

(b) authorize the appropriate Minister to prescribe by order those fees or charges, subject to such terms and conditions as may be specified by the Governor in Council.

(2) Fees and charges for a service or the use of a facility provided by or on behalf of Her Majesty in right of Canada that are prescribed under subsection (1) or the amount of which is adjusted under section 19.2 may not exceed the cost to Her Majesty in right of Canada of providing the service or the use of the facility to the users or class of users.

(3) For greater certainty, "users" includes

(a) Her Majesty in right of Canada, other than a department; and

(b) Her Majesty in right of a province.

R.S., 1985, c. F-11, s. 19; 1991, c. 24, s. 6.

19.1 The Governor in Council may, on the recommendation of the Treasury Board,

(a) by regulation prescribe the fees or charges to be paid for a right or privilege conferred by or on behalf of Her Majesty in right of Canada, by means of a licence, permit or other authorization, by the persons or classes of persons on whom the right or privilege is conferred; or

(b) authorize the appropriate Minister to prescribe by order those fees or charges, subject to such terms and conditions as may be specified by the Governor in Council.

1991, c. 24, s. 6.

19.2 (1) A regulation or order under section 19 or 19.1 may prescribe rules for the adjustment, by such amounts or ratios as are referred to in the regulation or order, of the amount of the fee or charge, for such period as is specified in the regulation or order, but no such rules may provide for the consideration of any factors of adjustment that are not specified in the rules.

(2) Notwithstanding that a regulation or order provides for the adjustment of the amount of a fee or charge for a period, its amount for the period is equal to its amount for the immediately preceding period unless the appropriate Minister, before the beginning of the period, publishes a notice in the Canada Gazette specifying the adjusted amount and the manner in which it was determined.

1991, c. 24, s. 6.

19.3 Regulations and orders under sections 19 and 19.1 are subject to the provisions of any Act of Parliament relating to the service or the use of the facility, or to the right or privilege, but, for greater certainty, may be made even though an Act of Parliament requires the provision of the service or facility or the conferral of the right or privilege.

1991, c. 24, s. 6.

20. (1) Where money is received by a public officer from any person as a deposit to ensure the doing of any act or thing, the public officer shall hold or dispose of the money in accordance with regulations of the Treasury Board.

(2) Where money is paid by any person to a public officer for any purpose that is not fulfilled, the money may, in accordance with regulations of the Treasury Board, be returned or repaid to that person, less such sum as in the opinion of the Board is properly attributable to any service rendered.

(3) Money paid to the credit of the Receiver General that is not public money may be returned or repaid in accordance with regulations of the Treasury Board.

R.S., c. F-10, s. 14.

21. (1) Money referred to in paragraph (d) of the definition "public money" in section 2 that is received by or on behalf of Her Majesty for a special purpose and paid into the Consolidated Revenue Fund may be paid out of the Consolidated Revenue Fund for that purpose, subject to any statute applicable thereto.

(2) Subject to any other Act of Parliament, interest may be allowed and paid from the Consolidated Revenue Fund in respect of money to which subsection (1) applies, in accordance with and at rates fixed by the Minister with the approval of the Governor in Council.

R.S., c. F-10, s. 15.

22. Where the Senate or House of Commons, by resolution or pursuant to any rule or standing order, authorizes a refund of public money that was received in respect of any proceedings before Parliament, the Receiver General may pay the refund out of the Consolidated Revenue Fund.

R.S., c. F-10, s. 16.

23. (1) In this section,

"other debt" means any amount owing to Her Majesty, other than a tax or penalty or an amount in respect of which subsection 24.1(2) applies;

"penalty" includes any forfeiture or pecuniary penalty imposed or authorized to be imposed by any Act of Parliament for any contravention of the laws relating to the collection of the revenue, or to the management of any public work producing tolls or revenue, notwithstanding that part of such forfeiture or penalty is payable to the informer or prosecutor, or to any other person;

"tax" includes any tax, impost, duty or toll payable to Her Majesty, imposed or authorized to be imposed by any Act of Parliament.

(2) The Governor in Council may, on the recommendation of the appropriate Minister, remit any tax or penalty, including any interest paid or payable thereon, where the Governor in Council considers that the collection of the tax or the enforcement of the penalty is unreasonable or unjust or that it is otherwise in the public interest to remit the tax or penalty.

(2.1) The Governor in Council may, on the recommendation of the Treasury Board, remit any other debt, including any interest paid or payable thereon, where the Governor in Council considers that the collection of the other debt is unreasonable or unjust or that it is otherwise in the public interest to remit the other debt.

(3) A remission pursuant to this section may be total or partial or conditional or unconditional and may be granted

(a) before, after or pending any suit or proceeding for the recovery of the tax, penalty or other debt in respect of which the remission is granted;

(b) before or after any payment of the tax, penalty or other debt has been made or enforced by process or execution; and

(c) with respect to a tax or other debt, in any particular case or class of cases and before the liability therefor arises.

(4) A remission pursuant to this section may be granted

(a) by forbearing to institute a suit or proceeding for the recovery of the tax, penalty or other debt in respect of which the remission is granted;

(b) by delaying, staying or discontinuing any suit or proceeding already instituted;

(c) by forbearing to enforce, staying or abandoning any execution or process on any judgment;

(d) by the entry of satisfaction on any judgment; or

(e) by repaying any sum of money paid to or recovered by the Receiver General for the tax, penalty or other debt.

(5) Where a remission is granted pursuant to this section subject to a condition and the condition is not fulfilled, the tax, penalty or other debt may be enforced, or all proceedings may be had, as if there had been no remission.

(6) A conditional remission, on fulfilment of the condition, and an unconditional remission have effect as if the remission were made after the tax, penalty or other debt in respect of which it was granted had been sued for and recovered.

(7) No tax paid to Her Majesty on any goods shall be remitted by reason only that, after the payment of the tax and after release from the control of customs or excise officers, the goods were lost or destroyed.

(8) Where a penalty imposed by any law relating to the revenue has been wholly and unconditionally remitted pursuant to this section, the remission has the effect of a pardon for the offence for which the penalty was incurred, and thereafter the offence has no legal effect prejudicial to the person to whom the remission was granted.

R.S., 1985, c. F-11, s. 23; 1991, c. 24, ss. 7, 50(F); 1999, c. 31, s. 102(F).

24. (1) Remissions granted under this Act or any other Act of Parliament may be paid out of the Consolidated Revenue Fund.

(2) Remissions granted under this or any other Act of Parliament during a fiscal year shall be reported in the Public Accounts for that year in such form as the Treasury Board may direct.

R.S., 1985, c. F-11, s. 24; 1991, c. 24, s. 8.

24.1 (1) Subject to subsection (2), no debt or obligation

(a) that is included in the statement of assets and liabilities of Canada referred to in subparagraph 64(2)(a)(iii), the forgiveness of which would result in a charge to an appropriation, or

(b) that is owing by a Crown corporation to Her Majesty

shall be forgiven in whole or in part otherwise than by or under an Act of Parliament, including an appropriation Act.

(2) No debt or obligation referred to in paragraph (1)(a) shall be forgiven unless the amount to be forgiven is included as a budgetary expenditure in an appropriation Act or any other Act of Parliament.

(3) Where a debt or obligation is forgiven pursuant to subsection (1),

(a) the forgiveness may be conditional or unconditional;

(b) if the forgiveness is conditional and the condition is not fulfilled, the debt or obligation may be enforced, or all proceedings may be had, as if there had been no forgiveness; and

(c) a conditional forgiveness, on fulfilment of the condition, and an unconditional forgiveness release the person whose debt or obligation was forgiven from all further liability for the debt or obligation.

1991, c. 24, s. 9; 1999, c. 31, s. 103(F).

24.2 Forgiveness of a debt or obligation under this or any other Act of Parliament during a fiscal year shall be reported in the Public Accounts for that year in such form as the Treasury Board may direct.

1991, c. 24, s. 9.

25. (1) Subject to subsection (2), the Treasury Board may make regulations respecting the writing off, in whole or in part, of any debt or obligation due to Her Majesty or any claim by Her Majesty, and without restricting the generality of the foregoing, may make regulations prescribing

(a) the criteria for determining whether any debt, obligation or claim may be written off;

(b) the requirements to be met and the procedures to be followed before any debt, obligation or claim may be written off; and

(c) the information and records to be kept in respect of debts, obligations and claims that are written off.

(2) No debt, obligation or claim that is included in the statement of assets and liabilities of Canada referred to in subparagraph 64(2)(a)(iii), the writing off of which would result in a charge to an appropriation, shall be written off unless the amount to be written off is included as a budgetary expenditure in an appropriation Act or any other Act of Parliament.

(3) The writing off of any debt, obligation or claim pursuant to this section does not affect any right of Her Majesty to collect or recover the debt, obligation or claim.

(4) Any debt, obligation or claim written off under this or any other Act of Parliament during a fiscal year shall be reported in the Public Accounts for that year in such form as the Treasury Board may direct.

(5) [Repealed, 1991, c. 24, s. 10]

R.S., 1985, c. F-11, s. 25; 1991, c. 24, ss. 10, 50(F); 1999, c. 31, s. 104(F).

PART III
PUBLIC DISBURSEMENTS

26. Subject to the Constitution Acts, 1867 to 1982, no payments shall be made out of the Consolidated Revenue Fund without the authority of Parliament.

R.S., c. F-10, s. 19.

27. All estimates of expenditures submitted to Parliament shall be in respect of payments during the fiscal year to which the estimates relate and expenditures that will be incurred during that fiscal year.

R.S., 1985, c. F-11, s. 27; 1991, c. 24, s. 11.

28. Where an appropriation is made for any purpose in any Act of Parliament for granting to Her Majesty any sum of money to defray expenses of the public service of Canada for a fiscal year, no payment shall be made pursuant to that appropriation out of the Consolidated Revenue Fund unless a warrant, prepared on the order of the Governor in Council, has been signed by the Governor General authorizing expenditures to be charged against the appropriation, and no payments in excess of the amount of expenditures so authorized shall be made.

R.S., 1985, c. F-11, s. 28; 1999, c. 31, s. 105(F).

29. (1) Where a guarantee has been given under the authority of Parliament by or on behalf of Her Majesty for the payment of any debt or obligation, any amount required to be paid by the terms of the guarantee may, subject to the Act authorizing the guarantee, be paid out of the Consolidated Revenue Fund.

(2) An authority referred to in subsection (1) may be contained in an appropriation Act.

R.S., c. F-10, s. 22; 1980-81-82-83, c. 170, s. 6.

29.1 (1) A departmental corporation may expend during a fiscal year, for the purposes of the departmental corporation, any revenues that it receives in that fiscal year through the conduct of its operations.

(2) A department may, in respect of its approved programs or authorized expenditures, be authorized by an appropriation Act

(a) for the purposes that are specified in that Act, to expend revenues that it receives in a fiscal year through the conduct of its operations to offset expenditures that it incurs in that fiscal year; and

(b) for such purposes and with such drawdown limit as are specified in that Act, to establish a revolving fund.

(3) The purposes and drawdown limit of a revolving fund referred to in subsection (2) may be amended by means of an appropriation Act.

(4) The operation of a revolving fund and the spending of revenues pursuant to this or any other Act of Parliament is, in addition to any limitation imposed by statute, subject to such terms and conditions as the Treasury Board may direct.

1991, c. 24, s. 12.

30. (1) Subject to subsection (1.1), where a payment is urgently required for the public good

(a) at any time that Parliament is not in session from the date of a dissolution until sixty days following the date fixed for the return of the writs at the general election immediately following that dissolution, and

(b) there is no other appropriation pursuant to which the payment may be made,

the Governor in Council, on the report of the President of the Treasury Board that there is no appropriation for the payment and the report of the appropriate Minister that the payment is urgently required for the public good, may, by order, direct the preparation of a special warrant to be signed by the Governor General authorizing the payment to be made out of the Consolidated Revenue Fund.

(1.1) The Governor in Council shall not, in the sixty days referred to in subsection (1), direct the preparation of a special warrant referred to in that subsection when Parliament is not in session on any of those days by virtue of the fact that it is prorogued.

(2) A special warrant issued pursuant to this section shall for the purposes of this Act be deemed to be an appropriation for the fiscal year in which the warrant is issued.

(3) Every warrant issued under this section shall be published in the Canada Gazette within thirty days after it is issued, and a statement showing all warrants issued under this section and the amounts of those warrants shall be laid by the President of the Treasury Board before the House of Commons within fifteen days after the commencement of the next ensuing session of Parliament.

(4) Where a special warrant has been issued pursuant to this section, the amounts appropriated thereby shall be deemed to be included in and not to be in addition to the amounts appropriated by the Act of Parliament enacted next thereafter for granting to Her Majesty sums of money to defray expenses of the public service of Canada for a fiscal year.

(5) [Repealed, 1997, c. 5, s. 1]

R.S., 1985, c. F-11, s. 30; 1997, c. 5, s. 1.

31. (1) At the commencement of each fiscal year or at such other times as the Treasury Board may direct, the deputy head or other person charged with the administration of a service for which there is an appropriation by Parliament or an item included in estimates then before the House of Commons shall, unless otherwise directed by the Board, prepare a division of the appropriation or item into allotments in the form detailed in the estimates submitted to Parliament for the appropriation or item or in such other form as the Board may prescribe and shall submit the division to the Board.

(2) Where a division required to be submitted to the Treasury Board pursuant to subsection (1) is approved by the Board, the allotments shall not be varied or amended without the approval of the Board.

(3) The deputy head or other person charged with the administration of a service for which a division is required to be prepared pursuant to subsection (1) shall ensure by an adequate system of internal control and audit that the allotments provided in that division are not exceeded.

R.S., 1985, c. F-11, s. 31; 1991, c. 24, s. 50(F); 1999, c. 31, s. 106(F).

32. (1) No contract or other arrangement providing for a payment shall be entered into with respect to any program for which there is an appropriation by Parliament or an item included in estimates then before the House of Commons to which the payment will be charged unless there is a sufficient unencumbered balance available out of the appropriation or item to discharge any debt that, under the contract or other arrangement, will be incurred during the fiscal year in which the contract or other arrangement is entered into.

(2) The deputy head or other person charged with the administration of a program for which there is an appropriation by Parliament or an item included in estimates then before the House of Commons shall, as the Treasury Board may prescribe, establish procedures and maintain records respecting the control of financial commitments chargeable to each appropriation or item.

R.S., 1985, c. F-11, s. 32; 1999, c. 31, s. 107(F).

33. (1) No charge shall be made against an appropriation except on the requisition of the appropriate Minister of the department for which the appropriation was made or of a person authorized in writing by that Minister.

(2) Every requisition for a payment out of the Consolidated Revenue Fund shall be in such form, accompanied by such documents and certified in such manner as the Treasury Board may prescribe by regulation.

(3) No requisition shall be made pursuant to subsection (1) for a payment that

(a) would not be a lawful charge against the appropriation;

(b) would result in an expenditure in excess of the appropriation; or

(c) would reduce the balance available in the appropriation so that it would not be sufficient to meet the commitments charged against it.

(4) The appropriate Minister may transmit to the Treasury Board any requisition with respect to which that Minister desires the direction of the Board, and the Board may order that payment be made or refused.

R.S., c. F-10, s. 26.

34. (1) No payment shall be made in respect of any part of the public service of Canada unless, in addition to any other voucher or certificate that is required, the deputy of the appropriate Minister, or another person authorized by that Minister, certifies

(a) in the case of a payment for the performance of work, the supply of goods or the rendering of services,

(i) that the work has been performed, the goods supplied or the service rendered, as the case may be, and that the price charged is according to the contract, or if not specified by the contract, is reasonable,

(ii) where, pursuant to the contract, a payment is to be made before the completion of the work, delivery of the goods or rendering of the service, as the case may be, that the payment is according to the contract, or

(iii) where, in accordance with the policies and procedures prescribed under subsection (2), payment is to be made in advance of verification, that the claim for payment is reasonable; or

(b) in the case of any other payment, that the payee is eligible for or entitled to the payment.

(2) The Treasury Board may prescribe policies and procedures to be followed to give effect to the certification and verification required under subsection (1).

R.S., 1985, c. F-11, s. 34; 1991, c. 24, s. 13.

35. (1) In this section and section 36, "instruction for payment" means an instrument or other instruction for the payment of money, but does not include a requisition under section 33.

(2) Every payment out of the Consolidated Revenue Fund shall be made under the direction and control of the Receiver General by the issuance of an instruction for payment, in such form and authenticated in such manner as the Treasury Board may direct.

(3) An amount set out in an instruction for payment issued under subsection (2), less any amount charged back as a result of a reconciliation pursuant to section 36, may be paid out of the Consolidated Revenue Fund where

(a) a claim for settlement of the amount is made by a member of the Canadian Payments Association or by a person authorized by the Receiver General to make a claim for settlement; and

(b) the claim is made in the prescribed manner and is accompanied by the prescribed evidence.

(4) The Receiver General may prescribe the manner of making a claim for settlement and the evidence that must accompany the claim.

R.S., 1985, c. F-11, s. 35; 1991, c. 24, s. 14; 1999, c. 31, s. 108(F).

36. (1) Where a payment out of the Consolidated Revenue Fund is made in respect of a claim for settlement, the Receiver General shall examine the claim and make a reconciliation between the claim and

(a) the supporting evidence; and

(b) the instruction for payment to which the claim relates.

(2) The Treasury Board may, on the recommendation of the Receiver General and with the approval of the Auditor General of Canada, make regulations governing

(a) the destruction of records of instructions for payment, including payment instruments, after the amounts specified in the instructions for payment have been paid;

(b) the destruction of claims for settlement; and

(c) the destruction of records of instructions for settlement, including instruments for settlement within or between departments, after settlement has been effected.

R.S., 1985, c. F-11, s. 36; 1991, c. 24, s. 14; 1999, c. 31, s. 109(F).

37. The balance of an appropriation that remains unexpended at the end of a fiscal year or such longer period as may be specified in an appropriation Act or any other Act of Parliament, after adjustment for the recording of debts incurred and other amounts due or owing referred to in section 37.1, shall lapse.

R.S., 1985, c. F-11, s. 37; 1991, c. 24, s. 15; 1996, c. 18, s. 7.

37.1 (1) Subject to such directions as the Treasury Board may make, a debt incurred by Her Majesty for work performed, goods received or services rendered before the end of a fiscal year, and any amount due or owing under a contract, contribution or other similar arrangement entered into before the end of the fiscal year that remains unpaid at the end of the fiscal year, shall be recorded as a charge against the appropriation to which it relates.

(2) Subject to subsection (3), in such period as the Treasury Board may specify or, if no such period is specified, at any time, a payment may be made for the purpose of settling any debt or other amount due or owing that has been recorded as a charge against an appropriation pursuant to subsection (1).

(3) The discharge or settlement of a debt or other amount due or owing that has been recorded as a charge against an appropriation pursuant to subsection (1), or any part thereof, and that was in excess of the balance then remaining in the appropriation

(a) constitutes a first charge against the next appropriation in the year of discharge or settlement; and

(b) operates to reduce the available spending authority of that next appropriation by the lesser of

(i) the amount of the discharge or settlement, and

(ii) the amount of the excess.

(4) Where, despite paragraph 33(3)(b), a payment is made that results in an expenditure that is in excess of an appropriation,

(a) the amount by which the expenditure exceeds the balance then remaining in the appropriation constitutes a first charge against the next appropriation of the immediately subsequent fiscal year; and

(b) the available spending authority of that next appropriation is reduced by that amount.

1991, c. 24, s. 15.

38. (1) The Treasury Board may make regulations

(a) authorizing the making of accountable advances chargeable to the appropriation for the service in respect of which the advance is made; and

(b) providing for the repayment of, accounting for and recovery of accountable advances.

(2) Any accountable advance or any portion thereof that is not repaid, accounted for or recovered in accordance with the regulations may be recovered out of any moneys payable by Her Majesty to the person to whom the advance was made or, where the person is deceased, out of any moneys payable by Her Majesty to the estate of that person.

(3) Every accountable advance that is not repaid, accounted for or recovered by the end of the fiscal year in which it was made shall be reported in the Public Accounts for that year.

R.S., c. F-10, s. 31; 1980-81-82-83, c. 170, s. 9.

39. Subject to such directions as the Treasury Board may make, any amount received as

(a) a refund of an expenditure,

(b) a repayment of an advance,

(c) a refund or repayment of an overpayment,

(d) a rebate, including a tax rebate or some other price adjustment on a payment,

(e) a reimbursement pursuant to a cost-sharing arrangement,

(f) a recovery from an indemnification, or

(g) a recovery under a claim for loss of or damage to a Crown asset

shall be credited to the appropriation against which the related expenditure, advance or payment was charged.

R.S., 1985, c. F-11, s. 39; 1991, c. 24, s. 16.

40. It is a term of every contract providing for the payment of any money by Her Majesty that payment under that contract is subject to there being an appropriation for the particular service for the fiscal year in which any commitment under that contract would come in course of payment.

R.S., 1985, c. F-11, s. 40; 1991, c. 24, s. 50(F).

41. (1) The Governor in Council may make regulations with respect to the conditions under which contracts may be entered into and, notwithstanding any other Act of Parliament,

(a) may direct that no contract by the terms of which payments are required in excess of such amount or amounts as the Governor in Council may prescribe shall be entered into or have any force or effect unless entry into the contract has been approved by the Governor in Council or the Treasury Board; and

(b) may make regulations with respect to the security to be given to and in the name of Her Majesty to secure the due performance of contracts.

(2) Subsection (1) does not apply in respect of Crown corporations or the Canada Customs and Revenue Agency.

R.S., 1985, c. F-11, s. 41; 1991, c. 24, s. 50(F); 1999, c. 17, s. 160.

42. [Repealed, 1991, c. 24, s. 17]

PART IV
PUBLIC DEBT

43. (1) Notwithstanding any statement in any other Act of Parliament to the effect that this Act or any portion or provision of it does not apply, no money shall be borrowed by or on behalf of Her Majesty in right of Canada except as provided by or under

(a) this Act;

(b) any other Act of Parliament that expressly authorizes the borrowing of money; or

(c) any other Act of Parliament that provides for the borrowing of money from Her Majesty in right of Canada or of a province.

(2) No securities shall be issued by or on behalf of Her Majesty in right of Canada without the authority of Parliament.

R.S., 1985, c. F-11, s. 43; 1999, c. 26, s. 21(E); 2001, c. 11, s. 4.

44. (1) When by this Act or any other Act of Parliament authority is given to raise money by Her Majesty, the Governor in Council may, subject to the Act authorizing the raising of the money, authorize the Minister to borrow the money by any means that the Minister considers appropriate.

(2) The aggregate principle amount of money borrowed by the Minister under this section in any fiscal year may not exceed the amount that is specified by order of the Governor in Council for that fiscal year.

(3) Subject to any terms and conditions that the Governor in Council may specify, the Minister may enter into any contract or agreement, issue securities and do any other thing relating to the borrowing of money that the Minister considers appropriate.

(4) Subsection (3) applies with respect to anything done in relation to borrowings under this section, as it read immediately before the coming into force of this subsection, as though the borrowing were done under subsection (1).

R.S., 1985, c. F-11, s. 44; 1999, c. 26, s. 22.

45. (1) If the Minister borrows money by way of an auction, the Minister may establish rules governing the conduct of the auction, including rules relating to

(a) the eligibility of persons to participate in the auction;

(b) the provision to the Minister by participants of any information that the Minister considers relevant, including information respecting holdings of securities and transactions in securities;

(c) the form of bids;

(d) the maximum amount that may be bid for by a participant; and

(e) the certification and verification of bids.

(2) Rules governing the conduct of an auction are not statutory instruments as defined in the Statutory Instruments Act.

R.S., 1985, c. F-11, s. 45; 1999, c. 26, s. 22.

45.1 The Governor in Council may authorize the Minister, subject to any terms and conditions that the Governor in Council may specify, to enter into any contract or agreement of a financial nature, including options, derivatives, swaps and forwards, on such terms and conditions as the Minister considers necessary.

1991, c. 24, s. 18; 1999, c. 26, s. 22.