Corruptions Of Foreign Public Officials Act

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Corruptions of Foreign Public Officials Act (CFPOA) stills needs develop to tackle corruption

The criminal liability of corporations is continuing to develop, and it is still finding its perfect shape. Prior to the 1940s, it was ruled that corporations could not be criminally liable based on the statement that corporations have “no soul to be damned; no body to be kicked” . This rule was then replaced by the identification theory, where the corporation would be held criminally liable if the human actor who committed the crime was the directing mind of the corporation . The identification theory was the replaced with the recent amendments to the Criminal Code, expanding and redefining the circumstances in which corporations may be held criminally responsible under the Code . This last amendment was even described as “revolutionary.” The same evolution happened with the anti-corruption and anti-bribery rules in the Canadian legal system, as they continue to develop.
Prior to 1997, foreign bribe payments were not only legal, but even tax-deductible as a legitimate business expense. On December 17, 1997, Canada signed the OECD Anti-bribery convention, and Parliament passed the CFPOA to implement Canada’s obligation under the OECD Anti-Bribery Convention into Canadian Law. With the adoption of the CFPOA which received Royal Assent on December 10, 1998, the Government of Canada deposited its instrument of ratification with the OECD on December 17, 1998, thereby becoming a party

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