s 404 Defence of innocent intention
404.—(1) In the case of an offence under any provision of this Part, other than sections 406(e), 408, 411(2), 413, 414 and 416, a person shall not be guilty of the offence if the person proves that, at the time of the conduct constituting the offence, the person had no intent to defraud or to conceal the state of the person’s affairs. (2) An individual who is a bankrupt is not guilty of any offence under section 406(a), (b) or (d), 407(a), (b), (c), (d) or (e), 410(a) or 412(1)(a), (b) or (c) if the individual proves that, at the time of the conduct constituting the offence, the individual did not know or have any reason to believe that the individual had been made a bankrupt.