Section 3

Definition

3. In this Part, “funds” means cash, currency, securities and negotiable instruments or other financial instruments that indicate the person’s title or right to or interest in them; “public body” means, (a) a ministry, department or agent of the government of Canada or of a province or territory of Canada,

(b) a municipality incorporated by or under an Act of a province or territory of Canada, including a city, town, village, metropolitan or regional municipality, township, district, county, rural municipality, any other incorporated municipal body and an agent of any of them,

(c) a local board of a municipality incorporated by or under an Act of a province or territory of Canada, including any local board as defined in the Municipal Act and any similar body incorporated under the law of another province or territory,

(d) an organization that operates a public hospital and that is designated by the Minister of National Revenue as a hospital authority under the Excise Tax Act (Canada) or an agent of the organization,

(e) a body incorporated by or under an Act of Canada or of a province or territory of Canada for a public purpose, or

(f) a subsidiary of an entity mentioned in clauses (a) to (e) where the financial statements of the subsidiary are consolidated with the financial statements of the entity.