CRIMINAL CODE
PART I - General Provisions
TITLE III - Attempts to Commit Crimes
19 Every person who prepares or supplies, or has in his possession, custody or control, or in the possession, custody or control of any other person on his behalf, any instruments, materials or means, with a purpose that such instruments, materials or means may be used by him or by any other person in committing any crime by which life is likely to be endangered, or any forgery, or any crime relating to coin, or any felony punishable with imprisonment for ten years or upwards, shall be liable to punishment in like manner as if he had attempted to commit that crime, and any such instruments, materials or means shall be forfeited and applied as the law directs.
Individual criminal responsibility
Preparation
Criminal responsibility of legal persons
EDIT.