CHAPTER II — GENERAL PRINCIPLES OF CRIMINAL RESPONSIBILITY
PART 6 — CIRCUMSTANCES IN WHICH THERE IS NO CRIMINAL RESPONSIBILITY
Division 1 — Circumstances Involving Lack of Capacity
Children under 10 years
26. A child under 10 years old is not criminally responsible for an offence.
Children over 10 years but under 14 years
27.— (1) A child aged 10 years or more but under 14 years old can only be criminally responsible for an offence if the child knows that his or her conduct is wrong.
(2) The question whether a child knows that his or her conduct is wrong is one of fact. The burden of proving this is on the prosecution.
Age of criminal responsibility - national proceedings
EDIT.