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
Act respecting contracting by municipal bodies (chapter C-65.01)
125
Making a false or misleading statement in the course of a contract awarding procedure or in the course of the performance of such a contract
126
Communicating or attempting to communicate with a member of a selection committee or jury
127
Disclosing or making known, without authorization, confidential information obtained in the course of a selection committee’s or jury’s proceedings
128
Making a false or misleading request for payment
130
Helping or inducing a person to commit an offence under sections 125 to 129
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 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
Providing false or misleading information to the Authority in the course of activities governed by the Act
469.1
Presenting false or misleading information in a document intended for the clientele or providing such information to a client
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
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
2012, c. 25, s. 25; 2015, c. 6, s. 34; 2015, c. 8, s. 88; 2016, c. 17, s. 44; 2015, c. 8, s. 88; 2017, c. 27, s. 150; 2018, c. 23, s. 750; O.C. 827-2019 of 14.08.2019, (2019) 151 G.O. 2, 2263; 2022, c. 18, s. 55; 2023, c. 10, s. 50; 2025, c. 16, s. 81; 2025, c. 4, s. 1; 2026, c. 5, s. 309.