44Losing service property

44  Losing service property  (a) the person loses any property; and  (b) the property is, or forms part of, service property issued for the person’s use, or entrusted to the person’s care, in connection with the person’s duties.  (2) Absolute liability applies to paragraph (1)(a).  (3) It is a defence if the person proves that he or she took reasonable steps for the safe‑keeping of the lost property. Note: The defendant bears a legal burden in relation to the matter in subsection (3). See section 13.4 of the Criminal Code.