C-24 1 39 55 Elizabeth II 2006

An Act to impose a charge on the export of certain softwood lumber products to the United States and a charge on refunds of certain duty deposits paid to the United States, to authorize certain payments, to amend the Export and Import Permits Act and to amend other Acts as a consequence

Softwood Lumber Products Export Charge Act, 2006

Softwood Lumber Products Export Charge, 2006 2006 12 14 13 2006 90379

SUMMARY

The purpose of this enactment is to implement some of Canada’s obligations under the Softwood Lumber Agreement between the Government of Canada and the Government of the United States, by imposing a charge on exports of certain softwood lumber products to the United States and on refunds of certain duty deposits paid to the United States and by amending certain Acts, including the Export and Import Permits Act . The charge on exports will take effect on October 12, 2006 and will be payable by exporters of softwood lumber products. The enactment also authorizes certain payments to be made.

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

SHORT TITLE

Short title

This Act may be cited as the Softwood Lumber Products Export Charge Act, 2006 .

INTERPRETATION

Definitions

The following

definitions apply in this Act.

Agency

Agence

Agency means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act .

assessment

cotisation

assessment means an assessment or a reassessment under this Act.

bank

banque

bank means a bank as defined in

section 2 of the Bank Act or an authorized foreign bank, as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act.

board foot

pied-planche

board foot means a unit of measurement of lumber equal to 12 inches × 12 inches × 1 inch, and one thousand board feet is equal to 2.35974 cubic metres or 92.90227 square metres of lumber.

calendar quarter

trimestre

calendar quarter means a period of three months beginning on the first day of January, April, July or October.

Commissioner

commissaire

Commissioner means the Commissioner of Revenue appointed under

section 25 of the Canada Revenue Agency Act .

data

données

data means representations, in any form, of information or concepts.

judge

juge

judge , in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court.

Minister

ministre

Minister means the Minister of National Revenue.

person

personne

person means an individual, partnership, corporation, or a body that is a union or association.

prescribed

Version anglaise seulement

prescribed means

(

a) in the case of a form or the manner of filing a form, authorized by the Minister;

(

b) in the case of the information to be given on or with a form, specified by the Minister; and

(

c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation.

primary processing

première transformation

primary processing means the production of softwood lumber products from softwood sawlogs.

record

registre

record means any material on which data are recorded or marked and that is capable of being read or understood by a person or a computer system or other device.

region

région

region has the same meaning as in subsection 6.3(1) of the Export and Import Permits Act .

reporting period

période de déclaration

reporting period means the month in respect of which a person is required to file a return under

section 26 .

softwood lumber product

produit de bois d’oeuvre

softwood lumber product means, other than in

section 18, a product referred to in

section 8.4 of the Export and Import Permits Act .

United States

États-Unis

United States means the customs territory of the United States and the foreign trade zones located in the United States.

Conversion

If a conversion of board feet to cubic metres or to square metres is required for the purposes of this Act, the conversion is to be made on a nominal measurement basis and shall not be rounded up to the nearest cubic metre or square metre.

Interest to be paid

(1) For the purposes of every provision of this Act that requires interest to be paid at a specified rate, the specified rate in effect during any particular calendar quarter is the total of

(

a) the rate that is the simple arithmetic mean, expressed as a percentage per year and rounded to the next higher whole percentage where the mean is not a whole percentage, of all amounts each of which is the average equivalent yield, expressed as a percentage per year, of Government of Canada Treasury Bills that mature approximately three months after their date of issue and that are sold at auctions of Government of Canada Treasury Bills during the first month of the calendar quarter preceding the particular calendar quarter, and

( b )

4 %.

Interest to be paid by the Minister

(2) For the purposes of every provision of this Act that requires interest at a specified rate to be paid on an amount payable by the Minister to a person or applied by the Minister against an amount owed by a person, the specified rate in effect during any particular calendar quarter is the total of

(

a) the rate determined under paragraph (1)(

a) in respect of the particular calendar quarter, and

( b )

2 %.

Time of export

(1) For the purposes of this Act, the time at which an exported softwood lumber product is considered to be exported is the time at which the product was last loaded aboard a conveyance for export.

Export by rail

(2) However, if the softwood lumber product is exported by rail, the time at which it is considered to be exported is the time at which the railcar that contains it was released to the railway for assembly to form part of a train for export.

Clarification

(3) For greater certainty, if a softwood lumber product is transshipped through a Canadian reload or other inventory location, the time at which it is considered to be exported is the time at which the product last leaves a reload or other inventory location for export.

Arm’s length

(1) For the purposes of this Act,

(

a) related persons are deemed not to deal with each other at arm’s length; and

(

b) it is a question of fact whether persons not related to each other were, at any particular time, dealing with each other at arm’s length.

Related persons

(2) For the purposes of this Act, persons are related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the Income Tax Act , except that

(

a) a reference in those subsections to “corporation” shall be read as a reference to “corporation or partnership”; and

(

b) a reference in those subsections to “shares” or “shareholders” shall, in respect of a partnership, be read as a reference to “rights” or “partners”, respectively.

Person resident in Canada

For the purposes of this Act, a person is deemed to be resident in Canada at any time

(

a) in the case of a corporation, if the corporation is incorporated or continued in Canada and not continued elsewhere;

(

b) in the case of a partnership or an association, or a branch of one of them, if the member, or a majority of the members, having management and control of it is or are resident in Canada at that time;

(

c) in the case of a union, if it is carrying on activities as such in Canada and has a local union or branch in Canada at that time; and

(

d) in the case of an individual, if the individual is deemed under any of paragraphs 250(1)(

b) to (

f) of the Income Tax Act to be resident in Canada at that time.

HER MAJESTY

Binding on Her Majesty

This Act is binding on Her Majesty in right of Canada or a province.

APPLICATION

Exceptions

(1) This Act does not apply to a softwood lumber product that is exported to a country other than the United States but that passes in transit through the United States.

For greater certainty

(2) For greater certainty, this Act applies in respect of a softwood lumber product that is exported to the United States but that passes in transit through a country other than the United States.

SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE

Export Charge

Charge imposed

(1) Subject to the exclusions provided for in subsection 11(1), every person who exports a softwood lumber product to the United States after October 11, 2006, shall pay to Her Majesty in right of Canada a charge as determined under this Act in respect of the export.

When charge payable

(2) The charge becomes payable at the time that the softwood lumber product is exported.

Exclusions

(1) The following exports of softwood lumber products are excluded from the charge referred to in

section 10:

(

a) exports from Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador;

(

b) exports from Yukon, the Northwest Territories or Nunavut; and

(

c) exports by a person referred to in

section 16 .

Deemed export from Atlantic provinces

(2) An exported softwood lumber product is deemed to be exported from Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador if the product underwent its first primary processing in one of those provinces from softwood sawlogs originating in one of those provinces or in the State of Maine.

Deemed export from territories

(3) An exported softwood lumber product is deemed to be exported from Yukon, the Northwest Territories or Nunavut if the product underwent its first primary processing in one of those territories from softwood sawlogs originating in one of those territories.

Export from a region

(1) If a softwood lumber product is exported from a region in a particular month, the amount of the charge in respect of that export is the amount calculated by applying the rate applicable for the month under subsection (3) or (4) to the export price of the product as determined under

section 13 .

Deemed export from a region

(2) An exported softwood lumber product is deemed to be exported from the region where the product underwent its first primary processing. If, however, the exported product underwent its first primary processing in Nova Scotia, New Brunswick, Prince Edward Island, Newfoundland and Labrador, Yukon, the Northwest Territories or Nunavut from softwood sawlogs originating in a particular region, it is deemed to be exported from that region.

Applicable rate — export allocation

(3) In the case of an export for which an export allocation issued under paragraph 6.3(3)(

b) of the Export and Import Permits Act is required, the applicable rate of charge for the particular month is

( a )

0% if the reference price for the month is more than US$355;

( b )

2.5% if the reference price for the month is at least US$336 but not more than US$355;

( c )

3% if the reference price for the month is at least US$316 but not more than US$335; or

( d )

5% if the reference price for the month is not more than US$315.

Applicable rate — other cases

(4) In the case of an export for which an export allocation referred to in subsection (3) is not required, the applicable rate of charge for the particular month is

( a )

0% if the reference price for the month is more than US$355;

( b )

5% if the reference price for the month is at least US$336 but not more than US$355;

( c )

10% if the reference price for the month is at least US$316 but not more than US$335; or

( d )

15% if the reference price for the month is not more than US$315.

Reference price

(5) The reference price for a particular month is the most recent four-week average of the weekly Framing Lumber Composite Price, published by Random Lengths Publications Incorporated, that is available at least 21 days before the start of the particular month.

Reference price by regulation

(6) If Random Lengths Publications Incorporated changes, at any time after April 27, 2006, the weights it uses to calculate the Framing Lumber Composite Price or ceases to publish the Framing Lumber Composite Price or any of its constituent prices, the reference price for a particular month is to be calculated according to a prescribed formula.

Rounding

(7) Each reference price shall be rounded to the nearest multiple of one dollar or, if the amount is equidistant from two multiples of one dollar, to the higher multiple.

Definitions

(1) The following

definitions apply in this section.

FOB value

valeur franco à bord

FOB value means a value consisting of all costs payable by a purchaser, including those incurred in the placement aboard the conveyance for shipment, but not including the actual shipping costs and the amount of a charge payable under

section 10.

independent remanufacturer

entreprise indépendante de seconde transformation

independent remanufacturer means a person who is certified under

section 25.

remanufactured

seconde transformation

remanufactured means, in relation to a softwood lumber product, that the softwood lumber product, in order to produce a semi-finished or finished softwood lumber product, has been subjected to changes including changes in thickness, width, length, profile, texture, moisture or grading, has been joined together by finger jointing or has been turned.

Export price

(2) The export price of a softwood lumber product is to be determined in accordance with the following rules:

(

a) if the product has undergone only primary processing, the export price is the FOB value that is determined at the facility where the product underwent its last primary processing before export;

(

b) if the product was last remanufactured before export by an independent remanufacturer, the export price is the FOB value that is determined at the facility where the softwood lumber used to make the remanufactured product underwent its last primary processing before export;

(

c) if the product was last remanufactured before export by a remanufacturer that is not an independent remanufacturer, the export price is the FOB value that is determined at the facility where the product underwent its last processing before export;

(

d) for a product described in paragraph ( a ), (

b) or (

c) in respect of which an FOB value cannot be determined, the export price is the market price for identical products sold in Canada at approximately the same time and in one of the following arm’s length transactions, listed in order of precedence:

(

i) a transaction at substantially the same trade level but in different quantities,

(ii)

a transaction at a different trade level but in similar quantities, or

(iii)

a transaction at a different trade level and in different quantities; and

(

e) if the export price determined in accordance with any of paragraphs (

a) to (

d) is greater than US$500 per thousand board feet, the export price is deemed to be US$500 per thousand board feet.

Exchange rate

(3) For the purposes of subsection (2), the rate of exchange in order to determine the export price in Canadian dollars of a softwood lumber product is the rate of exchange as quoted by the Bank of Canada at noon on the day before the day on which the charge referred to in

section 10 becomes payable.

Surge mechanism

(1) The amount of the charge applicable to an export of a softwood lumber product from a region during a month is increased by 50% if

(

a) the export is one that does not require an export allocation under paragraph 6.3(3)(

b) of the Export and Import Permits Act ; and

(

b) the exports of softwood lumber from the region during that month exceed the monthly trigger volume applicable to that region.

Exports in excess of trigger volume

(2) Exports from a region for a month are considered to have exceeded the monthly trigger volume if the volume of exports from that region for that month exceed 101% of the monthly trigger volume for that region for that month.

Trigger volume

(3) The monthly trigger volume applicable to a region, other than the BC Coast as defined in subsection 6.3(1) of the Export and Import Permits Act , is the amount determined by the formula

[A × (B/100) × 1.1] - C where A

is the expected monthly American consumption of softwood lumber products, as calculated in accordance with the prescribed formula;

(

a) in respect of Ontario, 3.15,

(

b) in respect of Quebec, 4.39,

(

c) in respect of Manitoba, 0.29,

(

d) in respect of Saskatchewan, 0.42,

(

e) in respect of Alberta, 2.49, and

(

f) in respect of the BC Interior, as defined in subsection 6.3(1) of the Export and Import Permits Act , 17.43; and

is the amount by which the exports from the region of softwood lumber products during the previous month exceeded the trigger volume for the region for the previous month, if those exports exceeded the trigger volume for the previous month by 1% or less of that trigger volume.

Trigger volume — BC Coast

(4) The monthly trigger volume applicable to the BC Coast as defined in subsection 6.3(1) of the Export and Import Permits Act is the amount determined by the formula

(A × 0.0186 × 1.1 × B) - C where A

is the expected monthly American consumption of softwood lumber products, as calculated in accordance with the prescribed formula;

(

a) in respect of January, the quotient obtained by dividing 0.7212 by 0.9288,

(

b) in respect of February, the quotient obtained by dividing 0.9767 by 0.8944,

(

c) in respect of March, the quotient obtained by dividing 0.9025 by 1.0014,

(

d) in respect of April, the quotient obtained by dividing 1.3557 by 1.0707,

(

e) in respect of May, the quotient obtained by dividing 1.1461 by 1.0679,

(

f) in respect of June, the quotient obtained by dividing 1.1771 by 1.0405,

(

g) in respect of July, the quotient obtained by dividing 0.9213 by 1.0508,

(

h) in respect of August, the quotient obtained by dividing 1.0719 by 1.0501,

(

i) in respect of September, the quotient obtained by dividing 1.0584 by 0.9953,

(

j) in respect of October, the quotient obtained by dividing 0.9477 by 1.0636,

(

k) in respect of November, the quotient obtained by dividing 0.8466 by 0.9435, and

(

l) in respect of December, the quotient obtained by dividing 0.8746 by 0.8930; and

is the amount by which the exports from the region of softwood lumber products during the previous month exceeded the trigger volume for the region for the previous month, if those exports exceeded the trigger volume for the previous month by 1% or less of that trigger volume.

Charge

(1) If, during a particular calendar quarter, total exports of softwood lumber products from Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador, as provided in subsection 11(2), exceed the aggregate sum of total production in that calendar quarter and total inventory at the beginning of that calendar quarter, of softwood lumber products that underwent their first primary processing in one of those provinces from softwood sawlogs originating in one of those provinces or in the State of Maine, each person responsible for excess exports as determined under subsection (2) shall pay to Her Majesty in right of Canada a charge calculated by applying $200 per thousand board feet of exported lumber products to that person’s excess exports.

When charge payable

(1.1) The charge becomes payable at the time that the softwood lumber product is exported.

Excess exports

(2) A person’s excess exports shall equal the amount by which its exports exceed in a particular calendar quarter the sum of the person’s total production in that calendar quarter and total inventory at the beginning of that calendar quarter of softwood products that underwent their first primary processing in New Brunswick, Nova Scotia, Prince Edward Island or Newfoundland and Labrador from softwood sawlogs originating in one of those provinces or in the State of Maine.

Exemptions

Exemption —

schedule

(1) Despite

section 10 , a person whose name is set out in the

schedule is exempt from the charge referred to in that

section in respect of the export of softwood lumber products that the person produces if the person satisfies the prescribed conditions.

Amendments to

schedule

(2) The Governor in Council may, by regulation, amend the

schedule by adding, deleting or changing the name of a person.

Exempt exports

(1) The Governor in Council may, on the recommendation of the Minister for International Trade, by regulation, conditionally or unconditionally, exempt from the charge referred to in

section 10 the export of softwood lumber products from a region.

Exempt products

(2) The Governor in Council may, on the recommendation of the Minister for International Trade, by regulation, conditionally or unconditionally, exempt any softwood lumber product from the charges referred to in sections 10 and 15 .

Exempt person

(3) Any person exempted from registering under subsection 22 (2) is exempted from the charges referred to in sections 10 and 15 .

CHARGE ON REFUNDS OF DUTY DEPOSITS

Definitions

(1) The following

definitions apply in this section.

covered entry

importation non tarifée

covered entry means an entry that, on October 12, 2006, has not been liquidated and in respect of which a duty deposit has been made.

duty deposit

dépôt douanier

duty deposit means an amount deposited under a United States duty order.

duty deposit refund

remboursement

duty deposit refund of a specified person means the refund of a duty deposit and all interest on that deposit accrued under United States law up to the earlier of

(

a) the day on which the refund is issued to the specified person or a designate of the specified person, and

(

b) the day on which the specified person sells the rights to the refund to Her Majesty in right of Canada.

revocation

révocation

revocation means a revocation of a United States duty order including any direction to end any suspension of liquidation of a covered entry or to refund any duty deposit.

specified person

intéressé

specified person means a person that filed the documents and information required under the applicable United States law in respect of the importation of any softwood lumber product into the United States during the period beginning on May 22, 2002 and ending on October 11, 2006.

specified rate

taux applicable

specified rate means the rate determined by the formula

A/B where A

is US$1,000,000,000; and

is the total, expressed in United States dollars, of all duty deposits and all interest accrued on them under United States law as of October 12, 2006.

United States duty order

décret douanier américain

United States duty order means

(

a) the Notice of Amended Final Determination of Sales at Less Than Fair Value and Antidumping Duty Order: Certain Softwood Lumber Products from Canada , 67 Fed. Reg. 36,068 (May 22, 2002), as amended; or

(

b) the Notice of Amended Final Affirmative Countervailing Duty Determination and Notice of Countervailing Duty Order: Certain Softwood Lumber Products from Canada , 67 Fed. Reg. 36,070 (May 22, 2002), as amended.

Rounding

(2) The specified rate shall be expressed as a decimal fraction rounded off to four digits after the decimal point, but if the fifth digit is five or greater, the fourth digit is increased by one.

Imposition of charge on duty deposit refund

(3) Every specified person in respect of whom a covered entry is to be liquidated as a result of a revocation shall pay to Her Majesty in Right of Canada a charge at the specified rate on the amount of any duty deposit refund that relates to the covered entry.

Liability for charge

(4) The charge under subsection (3) is payable by the specified person even if the refund is issued to a designate of the specified person.

When charge payable

(5) The charge under subsection (3) becomes payable by the specified person on the later of

(

a) the day on which this Act is assented to, and

(

b) the day that is the earlier of

(

i) the day on which the duty deposit refund is issued to the specified person or a designate of the specified person, and

(ii)

the day on which the specified person sells the rights to the duty deposit refund to Her Majesty in right of Canada.

Joint and several or solidary liability

(6) If, at any time after September 18, 2006, a specified person sells or otherwise disposes of the rights to a duty deposit refund to a person other than Her Majesty in right of Canada, the specified person and the other person are jointly and severally, or solidarily, liable to pay the charge under subsection (3) and any penalties and interest payable under this Act in relation to that charge.

GENERAL PROVISIONS CONCERNING CHARGES AND OTHER AMOUNTS PAYABLE

Administration, Enforcement and Officers

Minister’s duty

The Minister shall administer and enforce this Act and the Commissioner may exercise the powers and perform the duties of the Minister under this Act.

Staff

(1) The persons that are necessary to administer and enforce this Act are to be appointed, employed or engaged in the manner authorized by law.

Delegation of powers

(2) The Minister may authorize any person employed or engaged by the Agency or who occupies a position of responsibility in the Agency to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Act.

Administration of oaths

Any person, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.

Registration and Certification

Duty to register

(1) Every person who exports a softwood lumber product to the United States is required to be registered for the purposes of this Act.

Exception

(2) On the recommendation of the Minister for International Trade, the Governor in Council may, by regulation, exempt persons or classes of persons from the requirement to register.

Application

(3) A person required to be registered shall apply to the Minister for registration on or before the day on which the softwood lumber product is exported.

Form and manner

(4) An application for registration must be made in the prescribed form containing the prescribed information and must be filed with the Minister in the prescribed manner.

Security

(5) An applicant who is not resident in Canada or who does not have a permanent establishment in Canada shall give and maintain security, in an amount and in a form satisfactory to the Minister, for the purposes of securing all amounts payable by the person under this Act.

Definition of permanent establishment

(6) For the purposes of subsection (5), permanent establishment in respect of an applicant means a fixed place of business of the applicant, including a place of management, a branch, an office, a factory or a workshop or any timberland.

Registration

The Minister may register any person applying for registration and, if the Minister does so, shall notify the person of the effective date of the registration.

Cancellation

(1) The Minister may cancel the registration of a person registered under

section 23 if the Minister is satisfied that the registration is not required for the purposes of this Act or the person has failed to maintain security in accordance with subsection 22 (5).

Notice

(2) If the Minister cancels the registration of a person, the Minister shall notify the person in writing of the cancellation and the effective date of the cancellation.

Certification of independent remanufacturers

(1) The Minister may, on application in prescribed form containing prescribed information and filed in the prescribed manner, certify a person registered under

section 23 to be an independent remanufacturer.

Renewal, etc.

(2) The Minister may amend, suspend, renew, cancel or reinstate a certification as required for the purposes of this Act.

Notice

(3) If the Minister cancels the certification of a person, the Minister shall notify the person in writing of the cancellation and of its effective date.

Registry

(4) The Minister shall establish and maintain a publicly accessible registry containing the following information with respect to each certification:

(

a) the name of the person that is certified;

(

b) the date of the certification;

(

c) any amendment made to the certification and the date of the amendment; and

(

d) the date of any suspension, renewal, cancellation or reinstatement of the certification.

Returns and Payment of Charges

Monthly returns

A person who is, at any time during a particular month, registered under

section 23 or required to be registered under

section 22 — or a specified person as defined in subsection 18 (1) by whom a charge under

section 18 becomes payable at any time during a particular month — shall, on or before the last day of the month following the particular month,

(

a) file with the Minister a return for that month in the prescribed form and manner and containing the prescribed information;

(

b) calculate in the return the total amount of the charges payable for that month; and

(

c) pay that amount, if any, to the Receiver General.

Large payments

Every person who is required under this Act to pay an amount to the Receiver General shall, if the amount is $50,000 or more, make the payment to the account of the Receiver General at

(

a) a bank;

(

b) a credit union;

(

c) a corporation authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or

(

d) a corporation authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in mortgages on real property or hypothecs on immovables.

Small amounts owing

(1) If, at any time, the total of all unpaid amounts owing by a person to Her Majesty in right of Canada under this Act does not exceed two dollars, the amount owing by the person is deemed to be nil.

Small amounts payable

(2) If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed two dollars, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty in right of Canada. However, if the person, at that time, does not owe any amount to Her Majesty in right of Canada, those amounts payable are deemed to be nil.

Set-off of refunds

If, at any time, a person files a return in which the person reports an amount that the person is required to pay under this Act and the person claims a refund payable to the person under this Act at that time, in the return or in another return, or in a separate application filed under this Act with the return, the person is deemed to have paid at that time, and the Minister is deemed to have refunded at that time, an amount equal to the lesser of the amount required to be paid and the amount of the refund.

Authority for separate returns

(1) A person who engages in one or more activities in separate branches or divisions may file an application, in the prescribed form and manner, with the Minister for authority to file separate returns and applications for refunds under this Act in respect of a branch or division specified in the application.

Authorization by Minister

(2) On receipt of the application, the Minister may, in writing, authorize the person to file separate returns and applications for refunds in relation to the specified branch or division, subject to any conditions that the Minister may at any time impose, if the Minister is satisfied that

(

a) the branch or division can be separately identified by reference to its location or the nature of the activities engaged in by it; and

(

b) separate records, books of account and accounting systems are maintained in respect of the branch or division.

Revocation of authorization

(3) The Minister may revoke an authorization if

(

a) the person, in writing, requests the Minister to revoke the authorization;

(

b) the person fails to comply with any condition of the authorization or with any provision of this Act;

(

c) the Minister is no longer satisfied that the requirements of subsection (2) are met; or

(

d) the Minister considers that the authorization is no longer required.

Notice of revocation

(4) If the Minister revokes the authorization of a person, the Minister shall notify the person in writing of the revocation and the effective date of the revocation.

Execution of returns, etc.

A return or other document made under this Act by a person that is not an individual shall be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person. If the person is a corporation or an association that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the corporation or association, are deemed to be so duly authorized.

Extension of time

(1) The Minister may at any time extend, in writing, the time for filing a return or providing information under this Act.

Effect of extension

(2) If the Minister extends the time within which a person is required to file a return or provide information under subsection (1),

(

a) the return shall be filed, or the information shall be provided, within the time so extended;

(

b) any amount payable that the person is required to report in the return shall be paid within the time so extended;

(

c) any interest payable under

section 34 on the amount referred to in paragraph (

b) shall be calculated as though the amount were required to be paid on the day on which the extended time expires; and

(

d) any penalty payable under

section 64 in respect of the return shall be calculated as though the return were required to be filed on the day on which the extended time expires.

Demand for return

The Minister may, by a demand served personally or sent by mail, require a person to file, within any reasonable time that may be stipulated in the demand, a return under this Act for any reporting period that is designated in the demand.

Interest

Compound interest on amounts not paid when required

(1) If a person fails to pay an amount to the Receiver General as and when required under this Act, the person shall pay to the Receiver General interest on the amount. The interest shall be compounded daily at the specified rate and computed for the period beginning on the first day after the day on or before which the amount was required to be paid and ending on the day on which the amount is paid.

Payment of interest that is compounded

(2) For the purposes of subsection (1), interest that is compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest shall be added to the unpaid amount at the end of the particular day.

Period when interest not payable

(3) Despite any other provision of this Act, if the Minister notifies a person that the person is required to pay a specified amount under this Act and the person pays the specified amount in full before the end of the period that the Minister specifies in the notice, interest is not payable on the specified amount for the period.

Interest and penalty amounts of $25 or less

(4) If, at any time, a person pays an amount not less than the total of all amounts, other than interest and a penalty payable under

section 64 , owing at that time to Her Majesty in right of Canada under this Act for a reporting period and the total amount of interest and penalty payable by the person under this Act for that reporting period is not more than $25, the Minister may cancel the interest and penalty.

Compound interest on amounts owed by Her Majesty

Interest shall be compounded daily at the specified rate on amounts owed by Her Majesty in right of Canada to a person and computed for the period beginning on the first day after the day on which the amount is required to be paid by Her Majesty in right of Canada and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty in right of Canada.

Application of interest provisions if Act amended

For greater certainty, if a provision of

an Act amends this Act and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which that Act is assented to, the provisions of this Act that relate to the calculation and payment of interest apply in respect of the amendment as though that Act had been assented to on the particular day.

Waiving or cancelling interest or penalty

(1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period, or on application by a person on or before that day, waive or cancel any amount otherwise payable to the Receiver General under this Act that is interest or a penalty payable under

section 64 on an amount that is required to be paid by the person under this Act in respect of that reporting period.

Interest if amounts cancelled

(2) If a person has paid an amount of interest or penalty and the Minister cancels that amount under subsection (1), the Minister shall pay interest on the amount paid by the person beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the amount is refunded or applied against an amount owed by the person to Her Majesty in right of Canada.

Administrative Charge under the Financial Administration Act

Dishonoured instruments

For the purposes of this Act and

section 155.1 of the Financial Administration Act , any charge that becomes payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that becomes payable by the person at that time under this Act. In addition,

Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid.

Refunds

Statutory recovery rights

Except as specifically provided under this Act or the Financial Administration Act , no person has a right to recover any money paid to Her Majesty in right of Canada as or on account of, or that has been taken into account by Her Majesty in right of Canada as, an amount payable under this Act.

Refund — third country adjustment

(1) The Minister shall pay to a person who has paid the charge referred to in

section 10 in respect of the export of softwood lumber products from a region during two consecutive calendar quarters a refund of the amount calculated under subsection (2) or (3) if all of the following occur in each of two consecutive calendar quarters when compared respectively with each of the same two consecutive calendar quarters from the preceding year:

(

a) the share of American consumption of softwood lumber products from imports not originating in Canada, as calculated in accordance with the prescribed formula, is at least 20% greater;

(

b) the Canadian market share of American consumption of softwood lumber products, as calculated in accordance with the prescribed formula, has decreased; and

(

c) the American market share of American consumption of softwood lumber products, as calculated in accordance with the prescribed formula, has increased.

Amount of refund — charge calculated under subsection 12 (3)

(2) If the amount of the charge was calculated using the applicable rate under subsection 12 (3), the amount of the refund is the amount of the charge paid.

Amount of refund — charge calculated under subsection 12 (4)

(3) If the amount of the charge was calculated using the applicable rate under subsection 12 (4), the amount of the refund is, subject to subsection (4), the lesser of

(

a) the amount of the charge paid, and

( b )

5% of the export price of the softwood lumber product exported as determined in accordance with

section 13 .

Trigger volume

(4) If exports from a region for a month exceeded (within the meaning of subsection 14 (2)) the monthly trigger volume during any month of the two consecutive calendar quarters, the amount of the refund is nil.

Application for refund

(5) A refund in respect of an amount shall not be paid under subsection (1) to a person unless the person files, in the prescribed manner, an application for the refund in the prescribed form and containing prescribed information within two years after the day on which the amount was paid by the person.

One application per calendar quarter

(6) Subject to subsection (7), not more than one application for a refund under this

section may be made by a person in any calendar quarter.

Application by branches and divisions

(7) If a person who is entitled to a refund under this

section is engaged in one or more activities in separate branches or divisions and is authorized under subsection 30 (2) to file separate returns in relation to a branch or division, the person may file separate applications under this

section in respect of the branch or division but not more than one application for a refund under this

section in respect of the branch or division may be made by the person in any calendar quarter.

Refund of payment

(1) If a person has paid an amount as or on account of, or that was taken into account as, a charge, a penalty, interest or other obligation under this Act in circumstances where the amount was not payable by the person, whether the amount was paid by mistake or otherwise, the Minister shall, subject to subsections (2) and (3), pay a refund of that amount to the person.

Restriction

(2) A refund in respect of an amount shall not be paid under subsection (1) to a person to the extent that the Minister has assessed the person for the amount under

section 50 .

Application for refund

(3) A refund in respect of an amount shall not be paid under subsection (1) to a person unless the person files, in the prescribed manner, an application for the refund in prescribed form and containing prescribed information within two years after the day on which the amount was paid by the person.

One application per reporting period

(4) Subject to subsection (5), not more than one application for a refund under this

section may be made by a person in any reporting period.

Application by branches and divisions

(5) If a person who is entitled to a refund under this

section is engaged in one or more activities in separate branches or divisions and is authorized under subsection 30 (2) to file separate returns in relation to a branch or division, the person may file separate applications under this

section in respect of the branch or division but not more than one application for a refund under this

section in respect of the branch or division may be made by the person in any reporting period.

Restriction

(1) A refund of an amount under this Act shall not be paid to a person to the extent that it can reasonably be regarded that

(

a) the amount has previously been refunded, remitted, applied or paid to that person under this or any other Act of Parliament;

(

b) the person has applied for a refund, payment or remission of the amount under any other Act of Parliament; or

(

c) the amount has been or will be refunded to the person under this Act.

Single application

(2) Only one application may be made under this Act for a refund with respect to any matter.

Restriction — trustees

If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate of a bankrupt, a refund under this Act that the bankrupt was entitled to claim before the appointment shall not be paid after the appointment unless all returns required under this Act to be filed before the appointment have been filed and all amounts required under this Act to be paid by the bankrupt have been paid.

Overpayment of refunds, etc.

(1) If an amount is paid to, or applied to a liability of, a person as a refund under this Act and the person is not entitled to the amount or the amount paid or applied exceeds the refund or other payment to which the person is entitled, the person shall pay to the Receiver General an amount equal to the refund, payment or excess on the day on which the amount is paid to, or applied to a liability of, the person.

Effect of reduction of refund, etc.

(2) For the purpose of subsection (1), if a refund or other payment has been paid to a person in excess of the amount to which the person was entitled and the amount of the excess has, by reason of

section 42 , reduced the amount of any other refund or other payment to which the person would, but for the payment of the excess, be entitled, the person is deemed to have paid the amount of the reduction to the Receiver General.

Bankruptcies and Corporate Reorganizations

Definitions

(1) The following

definitions apply in this section.

bankrupt

failli

bankrupt has the same meaning as in

section 2 of the Bankruptcy and Insolvency Act .

business

entreprise

business includes a part of a business.

receiver

séquestre

receiver means a person who

(

a) under the authority of a debenture, bond or other debt security, of a court order or of

an Act of Parliament or of the legislature of a province, is empowered to manage or operate a business or a property of another person;

(

b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security;

(

c) is appointed by a bank to act as an agent or mandatary of the bank in the exercise of the authority of the bank under subsection 426(3) of the Bank Act in respect of property of another person;

(

d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or

(

e) is appointed as a committee, guardian, curator, tutor or mandatary in case of incapacity with the authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets.

It includes a person who is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to manage or operate a business or a property of another person, but, if a person is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to manage or operate a business or a property of another person, it does not include that creditor.

relevant assets

actif pertinent

relevant assets of a receiver means

(

a) if the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets; and

(

b) if the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets.

representative

représentant

representative means a person, other than a trustee in bankruptcy or a receiver, who is administering, winding up, controlling or otherwise dealing with any property, business, estate or succession.

Trustee’s obligations

(2) For the purposes of this Act, if on a particular day a person becomes a bankrupt,

(

a) the trustee in bankruptcy, and not the person, is liable for the payment of any amount (other than an amount that relates solely to activities in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate) that becomes payable by the person under this Act during the period beginning on the day immediately after the day on which the trustee became the trustee in bankruptcy of the person and ending on the day on which the discharge of the trustee is granted under the Bankruptcy and Insolvency Act , except that

(

i) the trustee is liable for the payment of any amount that became payable by the person after the particular day in respect of reporting periods that ended on or before the particular day, or of any amount that became payable by the person after the particular day, only to the extent of the property of the person in possession of the trustee available to satisfy the liability,

(ii)

the trustee is not liable for the payment of any amount for which a receiver is liable under subsection (3), and

(iii)

the payment by the person of an amount in respect of the liability shall discharge the liability of the trustee to the extent of that amount;

(

b) if, on the particular day the person is registered under

section 23 , the registration continues in relation to the activities of the person to which the bankruptcy relates as though the trustee in bankruptcy were the registered person in respect of those activities and ceases to apply to the activities of the person in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate;

(

c) the reporting period of the person begins and ends on the day on which it would have begun and ended if the bankruptcy had not occurred, except that

(

i) the reporting period of the person during which the person becomes a bankrupt shall end on the particular day and a new reporting period of the person in relation to the activities of the person to which the bankruptcy relates shall begin on the day immediately after the particular day, and

(ii)

the reporting period of the person, in relation to the activities of the person to which the bankruptcy relates, during which the trustee in bankruptcy is discharged under the Bankruptcy and Insolvency Act shall end on the day on which the discharge is granted;

(

d) subject to paragraph ( f ), the trustee in bankruptcy shall file with the Minister in the prescribed form and manner all returns in respect of the activities of the person to which the bankruptcy relates for the reporting periods of the person ending in the period beginning on the day immediately after the particular day and ending on the day on which the discharge of the trustee is granted under the Bankruptcy and Insolvency Act and that are required under this Act to be filed by the person, as if those activities were the only activities of the person;

(

e) subject to paragraph ( f ), if the person has not on or before the particular day filed a return required under this Act to be filed by the person for a reporting period of the person ending on or before the particular day, the trustee in bankruptcy shall, unless the Minister waives in writing the requirement for the trustee to file the return, file with the Minister in the prescribed form and manner a return for that reporting period of the person; and

(

f) if there is a receiver with authority in respect of any business, property, affairs or assets of the person, the trustee in bankruptcy is not required to include in any return any information that the receiver is required under subsection (3) to include in a return.

Receiver’s obligations

(3) For the purposes of this Act, if on a particular day a receiver is vested with authority to manage, operate, liquidate or wind up any business or property, or to manage and care for the affairs and assets, of a person,

(

a) if the relevant assets of the receiver are a part and not all of the person’s businesses, properties, affairs or assets, the relevant assets of the receiver are deemed to be, throughout the period during which the receiver is acting as receiver of the person, separate from the remainder of the businesses, properties, affairs or assets of the person as though the relevant assets were businesses, properties, affairs or assets, as the case may be, of a separate person;

(

b) the person and the receiver are jointly and severally or solidarily liable for the payment of any amount that becomes payable by the person under this Act before or during the period during which the receiver is acting as receiver of the person to the extent that the amount can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amount became payable, except that

(

i) the receiver is liable for the payment of any amount that became payable before that period only to the extent of the property of the person in possession or under the control and management of the receiver after

(

A) satisfying the claims of creditors whose claims ranked, on the particular day, in priority to the claim of the Crown in respect of the amount, and

(

B) paying any amounts that the receiver is required to pay to a trustee in bankruptcy of the person,

(ii)

the person is not liable for the payment of any amount payable by the receiver, and

(iii)

the payment by the person or the receiver of an amount in respect of the liability shall discharge the joint and several or solidary liability to the extent of that amount;

(

c) the reporting period of the person begins and ends on the day on which it would have begun and ended if the vesting had not occurred, except that

(

i) the reporting period of the person, in relation to the relevant assets of the receiver, during which the receiver begins to act as receiver of the person, shall end on the particular day and a new reporting period of the person in relation to the relevant assets shall begin on the day immediately after the particular day, and

(ii)

the reporting period of the person, in relation to the relevant assets, during which the receiver ceases to act as receiver of the person, shall end on the day on which the receiver ceases to act as receiver of the person;

(

d) the receiver shall file with the Minister in the prescribed form and manner all returns in respect of the relevant assets of the receiver for reporting periods of the person ending in the period during which the receiver is acting as receiver and that are required under this Act to be made by the person, as if the relevant assets were the only businesses, properties, affairs and assets of the person; and

(

e) if the person has not on or before the particular day filed a return required under this Act to be filed by the person for a reporting period of the person ending on or before the particular day, the receiver shall, unless the Minister waives in writing the requirement for the receiver to file the return, file with the Minister in the prescribed form and manner a return for that reporting period that relates to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person during that reporting period.

Certificates for receivers and representatives

(4) Every receiver and representative who controls property of another person who is required to pay any amount under this Act shall, before distributing the property to any person, obtain a certificate from the Minister certifying that the following amounts have been paid or that security for the payment of them has, in accordance with this Act, been accepted by the Minister:

(

a) all amounts that are payable by the other person under this Act in respect of the reporting period during which the distribution is made, or any previous reporting period; and

(

b) all amounts that are, or can reasonably be expected to become, payable under this Act by the representative or receiver in that capacity in respect of the reporting period during which the distribution is made, or any previous reporting period.

Liability for failure to obtain certificate

(5) Any receiver or representative who distributes property without obtaining a certificate in respect of the amounts referred to in subsection (4) is personally liable for the payment of those amounts to the extent of the value of the property so distributed.

Amalgamations

If two or more corporations (each of which is referred to in this

section as a “predecessor”) are merged or amalgamated to form one corporation (in this

section referred to as the “new corporation”), the new corporation is deemed to be a separate person from each of the predecessors for the purposes of this Act except that, for the purposes of sections 26 to 45 and 48 to 98 , the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor.

Partnerships

Member of a partnership

(1) For the purposes of this Act, anything done by a person as a member of a partnership is deemed to have been done by the partnership in the course of the partnership’s activities and not to have been done by the person.

Joint and several or solidary liability

(2) A partnership and each member or former member (each of which is referred to in this subsection as the “member”) of the partnership, other than a member who is a limited partner and is not a general partner, are jointly and severally or solidarily liable for

(

a) the payment of all amounts that become payable by the partnership under this Act before or during the period during which the member is a member of the partnership or, if the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership, except that

(

i) the member is liable for the payment of amounts that become payable before the period only to the extent of the property and money that is regarded as property or money of the partnership under the relevant laws of general application in force in a province relating to partnerships, and

(ii)

the payment by the partnership or by any member of the partnership of an amount in respect of the liability discharges the joint liability to the extent of that amount; and

(

b) all other obligations under this Act that arose before or during that period for which the partnership is liable or, if the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a consequence of the dissolution.

Continuation of partnership

(3) If a partnership would, but for this subsection, be regarded as having ceased to exist, the partnership is deemed for the purposes of this Act not to have ceased to exist until the registration of the partnership is cancelled.

Continuation of predecessor partnership by new partnership

(4) Where

(

a) a partnership (in this subsection referred to as the “predecessor partnership”) would, but for this section, be regarded as having ceased at any time to exist,

(

b) a majority of the members of the predecessor partnership that together had, at or immediately before that time, more than a 50% interest in the capital of the predecessor partnership become members of another partnership of which they comprise more than half of the members, and

(

c) the members of the predecessor partnership who become members of the other partnership transfer to the other partnership all or substantially all of the property distributed to them in settlement of their capital interests in the predecessor partnership,

the other partnership is deemed to be a continuation of and the same person as the predecessor partnership, except where the other partnership is registered under

section 23 or applies for registration under

section 22 .

Records and Information

Keeping records

(1) Every person who is required to pay an amount under this Act shall keep all records that are necessary to determine whether they have complied with this Act.

Minister may specify information

(2) The Minister may specify in writing the form that a record is to take and any information that the record must contain.

Language and location of record

(3) Unless otherwise authorized by the Minister, the records shall be kept in Canada, in English or French.

Electronic records

(4) Every person required under this Act to keep a record who does so electronically shall ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record.

Inadequate records

(5) If a person fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person shall keep the records specified by the Minister.

General period for retention

(6) Every person who is required to keep records shall retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed.

Objection or appeal

(7) If a person who is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under this Act, the person shall retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of.

Demand by Minister

(8) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally or sent by mail, require any person required under this Act to keep records to retain those records for any period that is specified in the demand, and the person shall comply with the demand.

Permission for earlier disposal

(9) A person who is required under this Act to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister.

Requirement to provide records or information

(1) Despite any other provision of this Act but subject to subsection (2), the Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount payable under this Act by any person, by notice served personally or sent by mail, require that any person provide the Minister, within any reasonable time that is stipulated in the notice, with

(

a) any information or additional information, including a return under this Act; or

(

b) any record.

Unnamed persons

(2) The Minister shall not impose on any person (in this

section referred to as a “third party”) a requirement under subsection (1) to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (3).

Judicial authorization

(3) On ex parte application by the Minister, a judge may, subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this

section referred to as the “group”) if the judge is satisfied by information on oath that

(

a) the person or group is ascertainable; and

(

b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Act.

Service of authorization

(4) An authorization granted under subsection (3) shall be attached to the notice referred to in subsection (1).

Review of authorization

(5) If an authorization is granted under subsection (3), a third party on whom a notice is served or to whom a notice is sent under subsection (1) may, within 15 days after the service or sending, apply to the judge who granted the authorization or, if that judge is unable to act, to another judge of the same court for a review of the authorization.

Powers on review

(6) On hearing an application under subsection (5), a judge may

(

a) cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (3)(

a) and (

b) have been met; or

(

b) confirm or vary the authorization if the judge is satisfied that those conditions have been met.

Assessments

Assessment

(1) The Minister may assess a person for any charge or other amount payable by the person under this Act and may, despite any previous assessment covering, in whole or in part, the same matter, vary the assessment, reassess the person assessed or make any additional assessments that the circumstances require.

Liability not affected

(2) The liability of a person to pay an amount under this Act is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

Minister not bound

(3) The Minister is not bound by any return, application or information provided by or on behalf of any person and may make an assessment despite any return, application or information provided or not provided.

Refund on reassessment

(4) If a person has paid an amount assessed under this

section in respect of a reporting period and the amount paid exceeds the amount determined on reassessment to have been payable by the person in respect of that reporting period, the Minister shall refund to the person the amount of the excess and, for the purpose of

section 35 , the refund is deemed to have been required to be paid on the day on which the amount was paid to the Minister.

Determination of refunds

(5) In making an assessment, the Minister may take into account any refund payable to the person being assessed under this Act. If the Minister does so, the person is deemed to have applied for the refund under this Act on the day on which the notice of assessment is sent.

Assessment of refund

(1) On receipt of an application made by a person for a refund under this Act, the Minister shall, without delay, consider the application and assess the amount of the refund, if any, payable to the person.

Reassessment

(2) The Minister may reassess or make an additional assessment of the amount of a refund despite any previous assessment of the amount of the refund.

Payment

(3) If, on assessment under this section, the Minister determines that a refund is payable to a person, the Minister shall pay the refund to the person.

Restriction

(4) A refund shall not be paid under this Act until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under this Act.

Interest

(5) If a refund is paid to a person, the Minister shall pay interest at the specified rate to the person on the refund for the period beginning on the day that is 30 days after the day on which the application for the refund is filed with the Minister and ending on the day on which the refund is paid.

Notice of assessment

(1) After making an assessment under this Act, the Minister shall send to the person assessed a notice of the assessment.

Payment of remainder

(2) If the Minister has assessed a person for an amount, any portion of that amount remaining unpaid is payable to the Receiver General as of the date of the notice of assessment.

Limitation period for assessments

(1) Subject to subsections (2) to (4), no assessment in respect of any charge or other amount payable by a person under this Act shall be made more than four years after the day on which the person filed the person’s return under

section 26 .

Exception — objection or appeal

(2) A variation of an assessment, or a reassessment, in respect of any charge or other amount payable under this Act by a person may be made at any time if the variation or reassessment is made

(

a) to give effect to a decision on an objection or appeal; or

(

b) with the written consent of an appellant to dispose of an appeal.

Exception — neglect or fraud

(3) An assessment in respect of any matter may be made at any time if the person to be assessed has, in respect of that matter,

(

a) made a misrepresentation that is attributable to their neglect, carelessness or wilful default; or

(

b) committed fraud with respect to a return or an application for a refund filed under this Act.

Exception — waiver

(4) An assessment in respect of any matter specified in a waiver filed under subsection (5) may be made at any time within the period specified in the waiver unless the waiver has been revoked under subsection (6), in which case an assessment may be made at any time during the six months that the waiver remains in effect.

Filing waiver

(5) Any person may, within the time otherwise limited by subsection (1) for an assessment, waive the application of that subsection by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection.

Revoking waiver

(6) Any person who has filed a waiver may revoke it by filing with the Minister a notice of revocation of the waiver in the prescribed form and manner. The waiver remains in effect for six months after the notice is filed.

Objections to Assessment

Objection to assessment

(1) Any person who has been assessed and who objects to the assessment may, within 90 days after the date of the notice of the assessment, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts.

Issue to be decided

(2) A notice of objection shall

(

a) reasonably describe each issue to be decided;

(

b) specify in respect of each issue the relief sought, expressed as the change in any amount that is relevant for the purposes of the assessment; and

(

c) provide the facts and reasons relied on by the person in respect of each issue.

Late compliance

(3) Despite subsection (2), if a notice of objection does not include the information required under paragraph (2)(

b) or (

c) in respect of an issue to be decided that is described in the notice, the Minister may, in writing, request the person to provide the information, and that paragraph is deemed to be complied with in respect of the issue if, within 60 days after the request is made, the person submits the information in writing to the Minister.

Limitation on objections

(4) Despite subsection (1), if a person has filed a notice of objection to an assessment (in this

section referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (8) as a result of the notice of objection, unless the earlier assessment was made in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue

(

a) only if the person complied with subsection (2) in the notice with respect to that issue; and

(

b) only with respect to the relief sought in respect of that issue as specified by the person in the notice.

Application of subsection (4)

(5) Subsection (4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment.

Limitation on objections

(6) Despite subsection (1), no objection may be made by a person in respect of an issue for which the right of objection has been waived in writing by the person.

Acceptance of objection

(7) The Minister may accept a notice of objection even if it was not filed in the prescribed form and manner.

Consideration of objection

(8) On receipt of a notice of objection, the Minister shall, without delay, reconsider the assessment and vacate or confirm it or make a reassessment.

Waiving reconsideration

(9) If, in a notice of objection, a person who wishes to appeal directly to the Tax Court of Canada requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration.

Notice of decision

(10) After reconsidering an assessment under subsection (8) or confirming an assessment under subsection (9), the Minister shall notify the person objecting to the assessment of the Minister’s decision by mail.

Extension of time by Minister

(1) If no objection to an assessment is filed under

section 54 within the time limited under this Act, a person may make an application to the Minister to extend the time for filing a notice of objection and the Minister may grant the application.

Contents of application

(2) An application must set out the reasons why the notice of objection was not filed within the time limited under this Act for doing so.

How application made

(3) An application must be made by delivering or mailing, to the Assistant Commissioner of the Appeals Branch of the Agency, the application accompanied by a copy of the notice of objection.

Defect in application

(4) The Minister may accept an application even if it was not made in accordance with subsection (3).

Duties of Minister

(5) On receipt of an application, the Minister shall, without delay, consider the application and grant or refuse it, and shall notify the person of the decision by mail.

Date of objection if application granted

(6) If an application is granted, the notice of objection is deemed to have been filed on the day of the decision of the Minister.

Conditions for grant of application

(7) No application shall be granted under this

section unless

(

a) the application is made within one year after the expiry of the time limited under this Act for objecting; and

(

b) the person demonstrates that

(

i) within the time limited under this Act for objecting, the person

(

A) was unable to act or to give a mandate to act in their name, or

(

B) had a bona fide intention to object to the assessment,

(ii)

given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and

(iii)

the application was made as soon as circumstances permitted it to be made.

Appeal

Extension of time by Tax Court of Canada

(1) A person who has made an application under

section 55 may apply to the Tax Court of Canada to have the application granted after either

(

a) the Minister has refused the application; or

( b )

90 days have elapsed after the application was made and the Minister has not notified the person of the Minister’s decision.

When application may not be made

(2) No application may be made after the expiry of 30 days after the decision referred to in subsection 55 (5) was mailed to the person.

How application made

(3) An application must be filed in the Registry of the Tax Court of Canada, in accordance with the rules of the Court made under the Tax Court of Canada Act .

Copy to the Commissioner

(4) The Tax Court of Canada must send a copy of the application to the Commissioner.

Powers of Tax Court of Canada

(5) The Tax Court of Canada may dispose of an application by dismissing or granting it and, in granting it, the Court may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order.

When application to be granted

(6) No application shall be granted under this

section unless

(

a) the application under subsection 55 (1) was made within one year after the expiry of the time limited under this Act for objecting; and

(

b) the person demonstrates that

(

i) within the time limited under this Act for objecting, the person

(

A) was unable to act or to give a mandate to act in their name, or

(

B) had a bona fide intention to object to the assessment,

(ii)

given the reasons set out in the application under this

section and the circumstances of the case, it would be just and equitable to grant the application, and

(iii)

the application under subsection 55 (1) was made as soon as circumstances permitted it to be made.

Appeal to Tax Court of Canada

(1) Subject to subsection (2), a person who has filed a notice of objection to an assessment may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after

(

a) the Minister has confirmed the assessment or has reassessed; or

( b )

180 days have elapsed after the filing of the notice of objection and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed.

No appeal

(2) No appeal under subsection (1) may be instituted after the expiry of 90 days after notice that the Minister has reassessed or confirmed the assessment is sent to the person under subsection 54 (10).

Amendment of appeal

(3) The Tax Court of Canada may, on any terms that it sees fit, authorize a person who has instituted an appeal in respect of a matter to amend the appeal to include any further assessment in respect of the matter that the person is entitled under this

section to appeal.

Extension of time to appeal

(1) If no appeal to the Tax Court of Canada under

section 57 has been instituted within the time limited by that

section for doing so, a person may make an application to the Tax Court of Canada for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just.

Contents of application

(2) An application must set out the reasons why the appeal was not instituted within the time limited under

section 57 for doing so.

How application made

(3) An application must be filed in the Registry of the Tax Court of Canada, in accordance with the rules of the Court made under the Tax Court of Canada Act .

Copy to Deputy Attorney General of Canada

(4) The Tax Court of Canada must send a copy of the application to the office of the Deputy Attorney General of Canada.

When order to be made

(5) No order shall be made under this

section unless

(

a) the application was made within one year after the expiry of the time limited under

section 57 for appealing; and

(

b) the person demonstrates that

(

i) within the time limited under

section 57 for appealing, the person

(

A) was unable to act or to give a mandate to act in their name, or

(

B) had a bona fide intention to appeal,

(ii)

given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application,

(iii)

the application was made as soon as circumstances permitted it to be made, and

(iv)

there are reasonable grounds for the appeal.

Limitation on appeals to the Tax Court of Canada

(1) Despite

section 57 , if a person has filed a notice of objection to an assessment, the person may appeal to the Tax Court of Canada to have the assessment vacated, or a reassessment made, only with respect to

(

a) an issue in respect of which the person has complied with subsection 54 (2) in the notice and the relief sought in respect of the issue as specified by the person in the notice; or

(

b) an issue described in subsection 54 (5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue.

No appeal if waiver

(2) Despite

section 57 , a person may not appeal to the Tax Court of Canada to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person.

Institution of appeals

An appeal to the Tax Court of Canada under this Act shall be instituted in accordance with the Tax Court of Canada Act.

Disposition of appeal

The Tax Court of Canada may dispose of an appeal from an assessment by

(

a) dismissing it; or

(

b) allowing it and

(

i) vacating the assessment, or

(ii)

referring the assessment back to the Minister for reconsideration and reassessment.

References to Tax Court of Canada

(1) If the Minister and another person agree in writing that a question arising under this Act, in respect of any assessment or proposed assessment of the person, should be determined by the Tax Court of Canada, that question shall be determined by that Court.

Time during consideration not to count

(2) For the purposes of making an assessment, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court of Canada to have a question determined and the day on which the question is finally determined shall not be counted in the computation of

(

a) the four-year period referred to in subsection 53 (1);

(

b) the period within which a notice of objection to an assessment may be filed under subsection 54 (1); or

(

c) the period within which an appeal may be instituted under subsection 57(2).

Reference of common questions to Tax Court of Canada

(1) If the Minister is of the opinion that a question arising out of one and the same transaction or occurrence or series of transactions or occurrences is common to assessments or proposed assessments in respect of two or more persons, the Minister may apply to the Tax Court of Canada for a determination of the question.

Contents of application

(2) An application shall set out

(

a) the question in respect of which the Minister requests a determination;

(

b) the names of the persons that the Minister seeks to have bound by the determination; and

(

c) the facts and reasons on which the Minister relies and on which the Minister based or intends to base assessments of each person named in the application.

Service

(3) A copy of the application shall be served by the Minister on each of the persons named in it and on any other person who, in the opinion of the Tax Court of Canada, is likely to be affected by the determination of the question.

Determination by Tax Court of Canada of question

(4) If the Tax Court of Canada is satisfied that a determination of a question set out in an application will affect assessments or proposed assessments in respect of two or more persons who have been served with a copy of the application and who are named in an order of the Tax Court of Canada under this subsection, it may

(

a) if none of the persons so named has appealed from such an assessment, proceed to determine the question in any manner that it considers appropriate; or

(

b) if one or more of the persons so named has or have appealed, make any order that it considers appropriate joining a party or parties to that appeal or those appeals and proceed to determine the question.

Determination final and conclusive

(5) Subject to subsection (6), if a question set out in an application is determined by the Tax Court of Canada, the determination is final and conclusive for the purposes of any assessments of persons named by the Court under subsection (4).

Appeal

(6) If a question set out in an application is determined by the Tax Court of Canada, the Minister or any person who has been served with a copy of the application and who is named in an order of the Court under subsection (4) may appeal from the determination, in accordance with the provisions of this Act, the Tax Court of Canada Act or the Federal Courts Act , as those provisions relate to appeals from the Tax Court of Canada.

Parties to appeal

(7) The parties who are bound by a determination are parties to any appeal from the determination.

Time during consideration not counted

(8) For the purpose of making an assessment of a person, filing a notice of objection to an assessment or instituting an appeal from an assessment, the periods described in subsection (9) shall not be counted in the computation of

(

a) the four-year period referred to in subsection 53 (1);

(

b) the period within which a notice of objection to an assessment may be filed under subsection 54 (1); or

(

c) the period within which an appeal may be instituted under subsection 57 (2).

Excluded periods

(9) The period that is not to be counted in the computation of the periods described in paragraphs (8)(

a) to (

c) is the time between the day on which an application that is made under this

section is served on a person under subsection (3) and

(

a) in the case of a person named in an order of the Tax Court of Canada under subsection (4), the day on which the determination becomes final and conclusive and not subject to any appeal; or

(

b) in the case of any other person, the day on which the person is served with a notice that the person has not been named in an order of the Tax Court of Canada under subsection (4).

ADMINISTRATION AND ENFORCEMENT

Penalties

Failure to file a return when required

Every person who fails to file a return as and when required under

section 26 shall pay a penalty equal to the total of

(

a) an amount equal to 1% of the amount of charges unpaid at the expiry of the time for filing the return, and

(

b) the amount obtained when one quarter of the amount determined under paragraph (

a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed.

Failure to answer demand

Every person who fails to file a return as and when required under a demand issued under

section 33 is liable to a penalty of $250.

Failure to provide information

Every person who fails to provide any information or record as and when required under this Act is liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.

False statements or omissions

Every person who knowingly, or under circumstances amounting to gross negligence or, in the Province of Quebec, gross fault, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this

section referred to as a “return”) is liable to a penalty of the greater of $250 and 25% of the total of

(

a) if the false statement or omission is relevant to the determination of an amount payable under this Act by the person, the amount, if any, by which

(

i) the amount payable

exceeds

(ii)

the amount that would be payable by the person if the amount payable were determined on the basis of the information provided in the return, and

(

b) if the false statement or omission is relevant to the determination of a refund or any other payment that may be obtained under this Act, the amount, if any, by which

(

i) the amount that would be the refund or other payment payable to the person if the refund or other payment were determined on the basis of the information provided in the return

exceeds

(ii)

the amount of the refund or other payment payable to the person.

Offences and Punishment

Offence for failure to file return or to comply with demand or order

(1) Every person who fails to file or make a return as and when required under this Act or who fails to comply with an obligation under subsection 48 (5) or (8) or

section 49 or an order made under

section 74 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on

summary conviction to a fine of not less than $1,000 and not more than $25,000 or to imprisonment for a term not exceeding 12 months, or to both.

Saving

(2) A person who is convicted of an offence under subsection (1) for a failure to comply with a provision of this Act is not liable to pay a penalty imposed under

section 65 or 66 for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made.

Offences for false or deceptive statement

(1) Every person commits an offence who

(

a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, certificate, record or answer filed or made as required under this Act;

(

b) for the purposes of evading payment of any amount payable under this Act, or obtaining a refund to which the person is not entitled under this Act,

(

i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or

(ii)

makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person;

(

c) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of an amount payable under this Act;

(

d) wilfully, in any manner, obtains or attempts to obtain a refund to which the person is not entitled under this Act; or

(

e) conspires with any person to commit an offence described in any of paragraphs (

a) to ( d ).

Punishment

(2) Every person who commits an offence under subsection (1) is guilty of an offence punishable on

summary conviction and, in addition to any penalty otherwise provided, is liable to

(

a) a fine of not less than 50%, and not more than 200%, of the amount payable that was sought to be evaded, or of the refund sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $1,000 and not more than $25,000;

(

b) imprisonment for a term not exceeding 18 months; or

(

c) both a fine referred to in paragraph (

a) and imprisonment for a term not exceeding 18 months.

Penalty on conviction

(3) A person who is convicted of an offence under subsection (1) is not liable to pay a penalty imposed under any of sections 64 to 67 for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made.

Stay of appeal

(4) If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court of Canada and, on doing so, the proceedings before the Tax Court of Canada are stayed pending a final determination of the outcome of the prosecution.

Failure to pay charges

Every person who wilfully fails to pay a charge as and when required under this Act is guilty of an offence punishable on

summary conviction and, in addition to any penalty or interest otherwise provided, is liable to

(

a) a fine not exceeding the aggregate of $1,000 and an amount equal to 20% of the amount of the charge that should have been paid;

(

b) imprisonment for a term not exceeding six months; or

(

c) both a fine referred to in paragraph (

a) and imprisonment for a term not exceeding six months.

Offence re confidential information

(1) Every person is guilty of an offence and liable on

summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both, if the person

(

a) contravenes subsection 84 (2); or

(

b) knowingly contravenes an order made under subsection 84 (7).

Offence re confidential information

(2) Every person

(

a) to whom confidential information has been provided for a particular purpose under paragraph 84 (6)( a ), ( b ), ( c ), ( e ), (

h) or ( k ), or

(

b) who is an official to whom confidential information has been provided for a particular purpose pursuant to paragraph 84 (6)( d ), (

f) or (

i) and who for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on

summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both.

Definitions

(3) In subsection (2), official and confidential information have the same meanings as in subsection 84 (1).

General offence

Every person who fails to comply with any provision of this Act or the regulations made under this Act for which no other offence is specified in this Act is guilty of an offence punishable on

summary conviction and liable to a fine not exceeding $1,000.

Defence of due diligence

No person shall be convicted of an offence under

section 68 or 72 if the person establishes that they exercised all due diligence to prevent the commission of the offence.

Compliance orders

If a person is convicted by a court of an offence for a failure to comply with a provision of this Act, the court may make any order that it considers proper in order to enforce compliance with the provision.

Officers of corporations, etc.

If a person other than an individual commits an offence under this Act, every officer, director or representative of the person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted.

Information or complaint

(1) An information or complaint under this Act may be laid or made by any employee of the Agency, by a member of the Royal Canadian Mounted Police or by any person authorized to do so by the Minister and, if an information or complaint purports to have been laid or made under this Act, it is deemed to have been laid or made by a person so authorized by the Minister and shall not be called in question for lack of authority of the informant or complainant, except by the Minister or a person acting for the Minister or for Her Majesty in right of Canada.

Two or more offences

(2) An information or complaint in respect of an offence under this Act may be for one or more offences, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences.

Territorial jurisdiction

(3) An information or complaint in respect of an offence under this Act may be heard, tried or determined by any court, if the accused is resident, carrying on business, found or apprehended or is in custody within the court’s territorial jurisdiction even if the matter of the information or complaint did not arise within that territorial jurisdiction.

Limitation of prosecutions

(4) An information or complaint under the provisions of the Criminal Code relating to

summary convictions, in respect of an offence under this Act, may be laid or made within two years after the day on which the matter of the information or complaint arose.

Inspections

By whom

(1) A person authorized by the Minister to do so may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records, processes, property or premises of a person in order to determine whether that or any other person is in compliance with this Act.

Powers of authorized person

(2) For the purposes of an inspection, audit or examination, the authorized person may

(

a) enter any place in which the authorized person reasonably believes the person keeps records or carries on any activity to which this Act applies; and

(

b) require any individual to be present during the inspection, audit or examination and require that individual to answer all proper questions and to give to the authorized person all reasonable assistance.

Prior authorization

(3) If any place referred to in paragraph (2)(

a) is a dwelling-house, the authorized person may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (4).

Warrant to enter dwelling-house

(4) A judge may issue a warrant authorizing a person to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application by the Minister, a judge is satisfied by information on oath that

(

a) there are reasonable grounds to believe that the dwelling-house is a place referred to in paragraph (2)( a );

(

b) entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act; and

(

c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused.

Orders if entry not authorized

(5) If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act, the judge may, to the extent that access was or may be expected to be refused and that a record or property is or may be expected to be kept in the dwelling-house,

(

a) order the occupant of the dwelling-house to provide a person with reasonable access to any record or property that is or should be kept in the dwelling-house; and

(

b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act.

Definition of dwelling-house

(6) In this section, dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes

(

a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and

(

b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence.

Compliance order

(1) On application by the Minister, a judge may, despite

section 74 , order a person to provide any access, assistance, information or record sought by the Minister under

section 49 or 77 if the judge is satisfied that

(

a) the person was required under

section 49 or 77 to provide the access, assistance, information or record and did not do so; and

(

b) in the case of information or a record, the information or record is not protected from disclosure by solicitor-client privilege.

Notice required

(2) An application under subsection (1) must not be heard before the end of five clear days after the day on which the notice of application is served on the person against whom the order is sought.

Judge may impose conditions

(3) The judge making an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate.

Contempt of court

(4) If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed.

Appeal

(5) An order by a judge under subsection (1) may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made.

Copies

If any record is seized, inspected, audited, examined or provided under any of sections 49 , 77 , 78 and 83 , the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Agency may make or cause to be made one or more copies of it and, in the case of an electronic document, make or cause to be made a print-out of the electronic document. Any document purporting to be certified by the Minister or an authorized person to be a copy of the record, or to be a print-out of an electronic document, made under this

section is evidence of the nature and content of the original record and has the same probative force as the original record would have if it were proven in the ordinary way.

Prohibition

(1) No person shall, physically or otherwise, do or attempt to do either of the following:

(

a) interfere with, hinder or molest any person doing anything the person is authorized to do under this Act; or

(

b) prevent any person from doing anything the person is authorized to do under this Act.

Compliance

(2) Every person shall, unless the person is unable to do so, do everything the person is required to do by or pursuant to any of sections 49 , 77 to 79 and 83 .

Definition of foreign-based information or record

(1) For the purposes of this section, foreign-based information or record means any information or record that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act, including the collection of any amount payable under this Act by any person.

Requirement to provide foreign-based information

(2) Despite any other provision of this Act, the Minister may, by notice served personally or sent by registered or certified mail, require a person resident in Canada or a non-resident person who carries on business in Canada to provide any foreign-based information or record.

Content of notice

(3) A notice referred to in subsection (2) shall set out

(

a) a reasonable period of not less than 90 days for the provision of the information or record;

(

b) a description of the information or record being sought; and

(

c) the consequences under subsection (8) to the person of the failure to provide the information or record being sought within the period set out in the notice.

Review by judge

(4) The person on whom a notice of a requirement is served or to whom a notice of requirement is sent under subsection (2) may, within 90 days after the service or sending of the notice, apply to a judge for a review of the requirement.

Powers on review

(5) On hearing an application under subsection (4) in respect of a requirement, a judge may

(

a) confirm the requirement;

(

b) vary the requirement if satisfied that it is appropriate to do so in the circumstances; or

(

c) set aside the requirement if satisfied that it is unreasonable.

Clarification

(6) For the purposes of subsection (5), a requirement to provide information or a record shall not be considered to be unreasonable because the information or record is under the control of or available to a non-resident person that is not controlled by the person on whom the notice of the requirement is served or to whom the notice of requirement is sent under subsection (2) if that person is related to the non-resident person.

Time during consideration not to count

(7) The period between the day on which an application for the review of a requirement is made under subsection (4) and the day on which the review is decided shall not be counted in the computation of

(

a) the period set out in the notice of the requirement; and

(

b) the period within which an assessment may be made under

section 50 or 51 .

Consequence of failure

(8) If a person fails to comply substantially with a notice served or sent under subsection (2) and if the notice is not set aside under subsection (5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act shall, on motion of the Minister, prohibit the introduction by that person of any foreign-based information or record covered by that notice.

Information respecting non-resident persons

Every corporation that, at any time in a taxation year, was resident in Canada or carried on business in Canada shall, in respect of each non-resident person with whom it was not dealing at arm’s length at any time in the year, file with the Minister, within six months after the end of the year, information specified by the Minister for the year in respect of transactions with that person.

Investigation

Search warrant

(1) A judge may, on ex parte application by the Minister, issue a warrant authorizing any person named in the warrant to enter and search any building, receptacle or place for any record or thing that may afford evidence of the commission of an offence under this Act and to seize the record or thing and, as soon as is practicable, bring it before, or make a report in respect of it to, the judge or, where that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.

Evidence on oath

(2) An application under subsection (1) shall be supported by information on oath establishing the facts on which the application is based.

Issue of warrant

(3) A judge may issue a warrant referred to in subsection (1) if the judge is satisfied that there are reasonable grounds to believe that

(

a) an offence under this Act has been committed;

(

b) a record or thing that may afford evidence of the commission of the offence is likely to be found; and

(

c) the building, receptacle or place specified in the application is likely to contain such a record or thing.

Contents of warrant

(4) A warrant issued under subsection (1) shall refer to the offence for which it is issued, identify the building, receptacle or place to be searched and the person who is alleged to have committed the offence, and it shall be reasonably specific as to any record or thing to be searched for and seized.

Seizure of record

(5) Any person who executes a warrant issued under subsection (1) may seize, in addition to the record or thing referred to in that subsection, any other record or thing that the person believes on reasonable grounds affords evidence of the commission of an offence under this Act and shall, as soon as is practicable, bring the record or thing before, or make a report in respect of it to, the judge who issued the warrant or, if that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.

Retention of things seized

(6) Subject to subsection (7), if any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of it is made to a judge, the judge shall, unless the Minister waives retention, order that it be retained by the Minister, who shall take reasonable care to ensure that it is preserved until the conclusion of any investigation into the offence in relation to which the record or thing was seized or until it is required to be produced for the purposes of a criminal proceeding.

Return of things seized

(7) If any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of it is made to a judge, the judge may, on the judge’s own motion or on

summary application by a person with an interest in the record or thing on three clear days notice of application to the Deputy Attorney General of Canada, order that the record or thing be returned to the person from whom it was seized or the person who is otherwise legally entitled to it, if the judge is satisfied that the record or thing

(

a) will not be required for an investigation or a criminal proceeding; or

(

b) was not seized in accordance with the warrant or this section.

Access and copies

(8) The person from whom any record or thing is seized under this

section is entitled, at all reasonable times and subject to any reasonable conditions that may be imposed by the Minister, to inspect the record or thing and, in the case of a record, to obtain one copy of the record at the expense of the Minister.

Confidentiality of Information

Definitions

(1) The following

definitions apply in this section.

authorized person

personne autorisée

authorized person means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Act.

confidential information

renseignement confidentiel

confidential information means information of any kind and in any form that relates to one or more persons and that is obtained by or on behalf of the Minister for the purposes of this Act, and any information that is prepared from such information, but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates.

court of appeal

cour d’appel

court of appeal has the same meaning as in

section 2 of the Criminal Code .

official

fonctionnaire

official means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, Her Majesty in right of Canada or a province, or a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged.

Provision of information

(2) Except as authorized under this section, no official shall knowingly

(

a) provide, or allow to be provided, to any person any confidential information;

(

b) allow any person to have access to any confidential information; or

(

c) use any confidential information other than in the course of the administration or enforcement of this Act.

Provision of information in legal proceedings

(3) Despite any other Act of Parliament or other law, no official shall be required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information.

Communications where proceedings have been commenced

(4) Subsections (2) and (3) do not apply in respect of

(

a) criminal proceedings that have been commenced by the laying of an information or the preferring of an indictment under

an Act of Parliament;

(

b) any legal proceedings relating to the administration or enforcement of this Act, the Customs Act , the Export and Import Permits Act or any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty, before a court of record, including a court of record in a jurisdiction outside Canada; or

(

c) any legal proceedings under an international agreement relating to trade before

(

i) a court of record, including a court of record in a jurisdiction outside Canada,

(ii)

an international organization, or

(iii)

a dispute settlement panel or an appellate body created under an international agreement relating to trade.

Circumstances involving danger

(5) The Minister may provide to appropriate persons any confidential information relating to imminent danger of death or physical injury to any individual.

Disclosure of confidential information

(6) An official may

(

a) provide to a person any confidential information that may reasonably be regarded as necessary for the purpose of the administration or enforcement of this Act, solely for that purpose;

(

b) provide to a person confidential information that can reasonably be regarded as necessary for the purposes of determining any liability or obligation of the person or any refund to which the person is or may become entitled under this Act;

(

c) provide, allow to be provided, or allow inspection of or access to any confidential information to or by

(

i) any person, or any person within a class of persons, that the Minister may authorize, subject to any conditions that the Minister may specify, or

(ii)

any person otherwise legally entitled to the information by reason of

an Act of Parliament, solely for the purposes for which that person is entitled to the information;

(

d) provide confidential information

(

i) to an official of the Department of Finance solely for the purposes of the administration of a federal-provincial agreement made under the Federal-Provincial Fiscal Arrangements Act ,

(ii)

to an official solely for the purpose of the formulation, evaluation or implementation of a fiscal or trade policy or for the purposes of the administration or enforcement of the Customs Act , the Export and Import Permits Act , any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty or an international agreement relating to trade,

(iii)

to an official solely for the purposes of the negotiation or implementation of an international agreement relating to trade,

(iv)

to an official of the government of a province solely for the purposes of the formulation or evaluation of a fiscal or trade policy or any other policy relating to softwood lumber products,

(

v) to an official of a department or agency of the Government of Canada or of a province as to the name, address, occupation, size or type of business of a person, solely for the purposes of enabling that department or agency to obtain statistical data for research and analysis,

(vi)

to an official solely for the purposes of setting off, against any sum of money that may be payable by Her Majesty in right of Canada, a debt due to

(

A) Her Majesty in right of Canada, or

(

B) Her Majesty in right of a province on account of taxes payable to the province where an agreement exists between Canada and the province under which Canada is authorized to collect taxes on behalf of the province, or

(vii)

to an official solely for the purposes of

section 7.1 of the Federal-Provincial Fiscal Arrangements Act ;

(

e) provide confidential information to an official or any person employed by or representing the government of a foreign state, an international organization established by the governments of states, a community of states, or an institution of any such government or organization, in accordance with an international convention, agreement or other written arrangement relating to trade between the Government of Canada or an institution of the Government of Canada and the government of the foreign state, the organization, the community or the institution, solely for the purposes set out in that arrangement;

(

f) provide confidential information solely for the purposes of sections 23 to 25 of the Financial Administration Act ;

(

g) use confidential information to compile information in a form that does not directly or indirectly reveal the identity of the person to whom the information relates;

(

h) use, or provide to any person, confidential information solely for a purpose relating to the supervision, evaluation or discipline of an authorized person by Her Majesty in right of Canada in respect of a period during which the authorized person was employed by or engaged by or on behalf of Her Majesty in right of Canada to assist in the administration or enforcement of this Act, to the extent that the information is relevant for that purpose;

(

i) provide access to records of confidential information to the Librarian and Archivist of Canada or a person acting on behalf of or under the direction of the Librarian and Archivist, solely for the purposes of

section 12 of the Library and Archives of Canada Act , and transfer such records to the care and control of such persons solely for the purposes of

section 13 of that Act;

(

j) use confidential information relating to a person to provide information to that person; and

(

k) provide confidential information to a police officer, within the meaning assigned by subsection 462.48(17) of the Criminal Code , solely for the purpose of investigating whether an offence has been committed under the Criminal Code , or the laying of an information or the preferring of an indictment, if

(

i) that information can reasonably be regarded as being relevant for the purpose of ascertaining the circumstances in which an offence under the Criminal Code may have been committed, or the identity of the person or persons who may have committed an offence, with respect to an official, or with respect to any person related to that official,

(ii)

the official was or is engaged in the administration or enforcement of this Act, and

(iii)

the offence can reasonably be considered to be related to that administration or enforcement.

Measures to prevent unauthorized use or disclosure

(7) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including

(

a) holding a hearing in camera ;

(

b) banning the publication of the information;

(

c) concealing the identity of the person to whom the information relates; and

(

d) sealing the records of the proceeding.

Disclosure to person or on consent

(8) An official may provide confidential information relating to a person

(

a) to that person; and

(

b) with the consent of that person, to any other person.

Appeal from order or direction

(9) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed without delay by the Minister or by the person against whom the order or direction is made to

(

a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or

(

b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada.

Disposition of appeal

(10) The court to which an appeal is taken under subsection (9) may allow the appeal and quash the order or direction appealed from or may dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts shall apply, with any modifications that the circumstances require, in respect of an appeal instituted under subsection (9).

Stay

(11) An appeal instituted under subsection (9) shall stay the operation of the order or direction appealed from until judgment is pronounced.

Collection

Definitions

(1) The following

definitions apply in this section.

action

action

action means an action to collect a cha