All money belonging to Canada received and collected by the Receiver General or any other public officer in his or her official capacity or any person authorized to receive or collect such money. Public money includes the following:
- Duties and revenues of Canada;
- Money borrowed by Canada or received through the issue or sale of securities;
- Money received or collected for or on behalf of Canada; and
- All money that is paid to or received or collected by a public officer under or pursuant to any act, trust, treaty, undertaking or contract, and is to be disbursed for a purpose specified in or pursuant to that act, trust, treaty, undertaking or contract. [Financial Administration Act, section 2]