SUMMARY

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.

EXPLANATORY NOTES

Criminal Code

Clause 8: The relevant portion of the definition ``offence'' in section 183 reads as follows:

``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;

Clause 9: (1) and (2) The relevant portion of the definition ``enterprise crime offence'' in section 462.3 reads as follows:

``enterprise crime offence'' means

      (a) an offence against any of the following provisions, namely,

      . . .

      (b.1) an offence against section 126.1 or 126.2 or subsection 233(1) or 240(1) of the Excise Act or section 153, 159, 163.1 or 163.2 of the Customs Act, or

Income Tax Act

Clause 10: Subsection 67.5(1) reads as follows:

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.