贪污被收录在《刑法典》第 240.7 节和《政府道德操守法》第 1704(9)节。财产定义广泛，包括“一切有价值的物品”。私营部门内贪污行为在《刑法典》第224.14 节中提及，但仅限于“受托财产”，其处分为视作行为不检。
Embezzlement is addressed in section 240.7 of CC and section 1704(9) of the Ethics in Government Act. Property is also broadly defined to include “anything of value”. In relation to private sector embezzlement, section 224.14 of CC only covers “property that has been entrusted to such person as a fiduciary” and the penalty is a
misdemeanour.