OBS_VALUE: <ul><li><a href=https://laws-lois.justice.gc.ca/eng/acts/C-46/index.html target=_blank>Criminal Code(Criminal Code (R.S.C., 1985, c. C-46), adopted 1985, with latest modification of 12.12.2017 Section 347)</a></li><li><a href=http://laws-lois.justice.gc.ca/PDF/SOR-2002-262.pdf target=_blank>Cost of Borrowing (Authorized Foreign Banks) Regulations( Cost of Borrowing (AuthorizedForeign Banks) Regulations, Sections 8,9)</a></li></ul>