http://www.canada.com/should+fired+over+doctored+files/4314335/story.html

The  Criminal Code definition of forgery includes altering a document in a material particular with the intent that it be used or acted upon as genuine. Thus, although as Minister of International Cooperation Bev Oda had the authority to decide on funding for various organizations, inserting the word “not” into a memo from her department approving funding in order to justify her decision to cancel it seems clearly to constitute a forgery. In addition, subsequent statements  denying knowledge of how the alteration of the memo occurred could constitute other offences, depending on the circumstances under which they were made. No one is holding their breath in anticipation of a police investigation but it does seem reasonable to question whether this Minister has the integrity to occupy high office in the government.