<ul><li><a href=http://laws-lois.justice.gc.ca/eng/acts/C-21/FullText.html target=_blank>Canadian Payments Act, Full text(Canadian Payments Act (R.S.C., 1985, c. C-21), last amended on 2017-12-31)</a></li><li><a href=http://laws.justice.gc.ca/eng/acts/B-1.01/ target=_blank>Bank Act (S.C. 1991, c. 46)(Bank Act (S.C. 1991, c. 46), last amended on 2017-12-12)</a></li><li><a href=https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4058/quick-method-accounting-gst-hst.html#Electronic_payments target=_blank>CRA, Digital Services(CRA, Digital Services, Electronic Payments)</a></li></ul>