《刑法典》第 462.3 条（第 XII.2 部分）犯罪所得载有查明和冻结犯罪资产的机 制。根据《刑法典》第 462.37 条，在对各种可能性权衡之后，法院 可命令没收任何其认为是犯罪所得，且与所犯罪行有关的财产，包括位于加拿大境外的财产。如果法院未发现实施的罪行与所涉财产有关，但在合理怀疑的基础上认定 财产构成犯罪所得，法院仍可没收此财产。在由于财产被转移至善意第三方、位于加拿大境外或与其他财产混合故难以划分而无法没收财产的情况下，法院 可下令处以等值金额的罚款。第 490.1 条将没收延及犯罪的工具。《扣押财产管理法》述及国家对遭冻结、扣押或没收的财产的管理。该法授权 公共工程与政府服务部部长管理、支配和处置已被冻结、扣押或没收的财产。 银行保密并不妨碍检察官根据法院命令请求并获得与犯罪所得有关的财务记录。
The mechanisms for identification and freezing criminal assets are set forth in the Criminal Code under section 462.3 — Part XII.2 — Proceeds Of Crime. Under section 462.37 of the Criminal Code, the court may order the forfeiture of any property, including property located outside of Canada, that it finds, on a balance of probabilities, is the proceeds of crime and that the offence was committed in relation to that property. If the court does not find that the offence was committed in relation to the property concerned, but finds beyond a reasonable doubt that the property constitutes proceeds of crime, the court can still forfeit the property. In cases where the property cannot be forfeited due to being transferred to a bona fide third party, located outside of Canada or commingled with other property and therefore difficult to divide, the court may order a fine of an equivalent amount. Section 490.1 extends forfeiture to instrumentalities of the offence. The Seized Property Management Act governs the administration of property frozen, seized or confiscated by the State. It authorizes the Minister of Public Works and Government Services to manage, administer and dispose of property that has been frozen, seized or confiscated.