23. The proceeds, for a fiscal year, of the alienation of property forfeited under the Criminal Code (R.S.C. 1985, c. C-46), the Controlled Drugs and Substances Act (S.C. 1996, c. 19) or the Cannabis Act (S.C. 2018, c. 16) are equal to the sum of the proceeds of the alienation, during that year, of property referred to in subparagraph 4 of the second paragraph of section 16 and the fines corresponding to the value of that property that were collected during that year, minus, for that year,
(1) expenditures related to the administration and alienation of property referred to in subparagraphs 1 to 4 of the second paragraph of section 16, determined in accordance with generally recognized accounting practices;
(2) compensation paid in accordance with undertakings given by the Attorney General under subsection 6 of section 462.32 or subsection 7 of section 462.33 of the Criminal Code; and
(3) expenditures or advances to cover amounts awarded against persons to whom the Attorney General entrusted the administration of property.