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Financial Administration Act
Loi sur l’administration financière



Note: This Regulation was revoked on February 26, 2010. See: O. Reg. 29/10, ss. 1, 2.

Last amendment: O. Reg. 29/10.

This Regulation is made in English only.


1. For the purposes of the definition of “non-cash expense” in section 1 of the Act,

“non-cash expense” means the amount recognized as an expense in a fiscal year on account of any of the following:

1. The reduction of a prepaid expense.

2. Amortization of a capital asset.

3. A loss on the disposition of a capital asset.

4. A loss on the unusual loss of a capital asset.

5. Bad debt expense.

6. Imputed interest on a loan bearing interest below the prevailing market rate. O. Reg. 26/03, s. 1.

Statutory appropriation for certain non-cash expenses

2. Non-cash expenses described in paragraphs 2, 4 and 5 of the definition of “non-cash expense” in section 1 are prescribed for the purposes of subsection 11.1 (3) of the Act. O. Reg. 26/03, s. 2.

3. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 26/03, s. 3.