Act current to January 25th, 2011 Attention: See coming into force provision and notes, where applicable.
An Act respecting Customs NOTE
[1986, c. 1, assented to 13th February, 1986]
Short title
1. This Act may be cited as the Customs Act.
Definitions
2. (1) In this Act,
“Agency” « Agence » “Agency” means the Canada Border Services Agency;
“bonded warehouse”
« entrepôt de stockage » “bonded warehouse” means a place licensed as a bonded warehouse by the Minister under subsection 91(1) of the Customs Tariff;
“Canada” [Repealed, 1996, c. 31, s. 73]
“Canada-United States Free Trade Agreement” [Repealed, 1997, c. 14, s. 35]
“CCFTA”
« ALÉCC » “CCFTA” has the same meaning as “Agreement” in subsection 2(1) of the Canada-Chile Free Trade Agreement Implementation Act;
“CCRFTA”
« ALÉCCR » “CCRFTA” has the same meaning as “Agreement” in subsection 2(1) of the Canada — Costa Rica Free Trade Agreement Implementation Act;
“CEFTA”
« ALÉCA » “CEFTA” has the same meaning as “Agreement” in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act; “Certificate of Origin”
« certificat d’origine » “Certificate of Origin” means the proof of origin form for goods for which preferential tariff treatment under a free trade agreement is claimed, prescribed under subsection 35.1(1) and subject to the regulations made pursuant to paragraph 35.1(4)(b);
“Chile” « Chili » “Chile” has the same meaning as in subsection 2(1) of the Customs Tariff;
“CIFTA”
« ALÉCI » “CIFTA” has the same meaning as “Agreement” in subsection 2(1) of the Canada-Israel Free Trade Agreement Implementation Act;
“cigar” [Repealed, 2002, c. 22, s. 328]
“Commissioner” [Repealed, 2005, c. 38, s. 60]
“conveyance”
« moyen de transport » “conveyance” means any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods;
“Costa Rica”
« Costa Rica » “Costa Rica” has the same meaning as in subsection 2(1) of the Customs Tariff;
“courier” « messager » “courier” has the meaning assigned by regulation;
“CPFTA”
« ALÉCP » “CPFTA” has the same meaning as “Agreement” in section 2 of the Canada– Peru Free Trade Agreement Implementation Act;
“customs office”
« bureau de douane » “customs office” means a place designated as a customs office by the Minister under section 5;
“data” « données » “data” means representations, in any form, of information or concepts;
“Deputy Minister” [Repealed, 1999, c. 17, s. 123]
“designated goods” « marchandises désignées » “designated goods” means
(i.1) spirits,
“duties”
« droits » “duties” means any duties or taxes levied or imposed on imported goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament, but, for the purposes of subsection 3(1), paragraphs 59(3)(b) and 65(1)(b), sections 69 and 73 and subsections 74(1), 75(2) and 76(1), does not include taxes imposed under Part IX of the Excise Tax Act;
“duty free shop”
« boutique hors taxes » “duty free shop” means a place licensed as a duty free shop by the Minister under section 24;
“EFTA state”
« État de l’AELÉ » “EFTA state” has the same meaning as in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act;
“excise stamp”
« timbre d’accise » “excise stamp” means a stamp that is issued by the Minister under subsection 25.1(1) of the Excise Act, 2001 and that has not been cancelled under section
“export” « exporter » “export” means export from Canada;
“forfeit” « confisquer » “forfeit” means forfeit to Her Majesty in right of Canada;
“free trade agreement”
« accord de libre-échange » “free trade agreement” means NAFTA, CCFTA, CCRFTA, CEFTA, CIFTA or CPFTA;
“free trade partner” « partenaire de libre-échange »
“free trade partner” means
“goods”
« marchandises » “goods”, for greater certainty, includes conveyances, animals and any document in any form;
“Iceland” « Islande » “Iceland” has the same meaning as in subsection 2(1) of the Customs Tariff;
“import” « importer » “import” means import into Canada;
“imported from Israel or another CIFTA beneficiary”
« importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI » “imported from Israel or another CIFTA beneficiary” has the same meaning as in subsection 2(1) of the Customs Tariff;
“inland waters”
« eaux internes » “inland waters” means all the rivers, lakes and other fresh waters in Canada and includes the St. Lawrence River as far seaward as the straight lines drawn
“internal waters” [Repealed, 1996, c. 31, s. 73]
“Israel or another CIFTA beneficiary”
« Israël ou autre bénéficiaire de l’ALÉCI » “Israel or another CIFTA beneficiary” has the same meaning as in subsection 2(1) of the Customs Tariff;
“licensed user” « utilisateur agréé » “licensed user” has the same meaning as in section 2 of the Excise Act, 2001;
“Liechtenstein”
« Liechtenstein » “Liechtenstein” has the same meaning as in subsection 2(1) of the Customs Tariff;
“mail”
« envois » ou « courrier » “mail” has the meaning set out in section 2 of the Canada Post Corporation Act; “manufactured tobacco” [Repealed, 2002, c. 22, s. 328]
“Minister”
« ministre » “Minister” means, except in Part V.1, the Minister of Public Safety and Emergency Preparedness;
“NAFTA”
« ALÉNA » “NAFTA” has the meaning assigned to the word “Agreement” by subsection 2(1) of the North American Free Trade Agreement Implementation Act;
“NAFTA country”
« pays ALÉNA » “NAFTA country” has the meaning assigned to that expression by subsection 2(1) of the North American Free Trade Agreement Implementation Act;
“Norway” « Norvège » “Norway” has the same meaning as in subsection 2(1) of the Customs Tariff;
“officer”
« agent » ou « agent des douanes » “officer” means a person employed in the administration or enforcement of this Act, the Customs Tariff or the Special Import Measures Act and includes any member of the Royal Canadian Mounted Police;
“person”
« personne » “person” means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind;
“Peru” « Pérou » “Peru” has the same meaning as in subsection 2(1) of the Customs Tariff;
“preferential tariff treatment under CCFTA”
« traitement tarifaire préférentiel de l’ALÉCC » “preferential tariff treatment under CCFTA” means, in respect of goods, entitlement to the Chile Tariff rates of customs duty under the Customs Tariff;
“preferential tariff treatment under CCRFTA”
« traitement tarifaire préférentiel de l’ALÉCCR » “preferential tariff treatment under CCRFTA” means, in respect of goods, entitlement to the Costa Rica Tariff rates of customs duty under the Customs Tariff;
“preferential tariff treatment under CEFTA”
« traitement tarifaire préferentiel de l’ALÉCA » “preferential tariff treatment under CEFTA” means, in respect of goods, entitlement to the rates of customs duty under the Customs Tariff in respect of one of the following tariffs:
“preferential tariff treatment under CIFTA”
« traitement tarifaire préférentiel de l’ALÉCI » “preferential tariff treatment under CIFTA” means, in respect of goods, entitlement to the Canada–Israel Agreement Tariff rates of customs duty under the Customs Tariff;
“preferential tariff treatment under CPFTA”
« traitement tarifaire préférentiel de l’ALÉCP » “preferential tariff treatment under CPFTA” means, in respect of goods, entitlement to the Peru Tariff rates of customs duty under the Customs Tariff;
“preferential tariff treatment under NAFTA”
« traitement tarifaire préférentiel de l’ALÉNA » “preferential tariff treatment under NAFTA” means, in respect of goods, entitlement to the United States Tariff, the Mexico Tariff or the Mexico–United States Tariff rates of customs duty under the Customs Tariff;
“prescribed” « réglementaire » “prescribed” means
“President”
« président » “President” means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act;
“raw leaf tobacco”
« tabac en feuilles » “raw leaf tobacco” has the same meaning as in section 2 of the Excise Act, 2001;
“record”
« document » “record” means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device;
“regulation”
« règlement » “regulation” means a regulation made by the Governor in Council under this Act;
“release” « dédouanement » “release” means
“restricted formulation”
« préparation assujettie à des restrictions » “restricted formulation” has the same meaning as in section 2 of the Excise Act, 2001;
“specially denatured alcohol”
« alcool spécialement dénaturé » “specially denatured alcohol” has the same meaning as in section 2 of the Excise Act, 2001;
“specified rate”
« taux déterminé » “specified rate” means the rate of interest, expressed as a percentage per year, equal to 6% per year plus the prescribed rate;
“spirits” « spiritueux » “spirits” has the same meaning as in section 2 of the Excise Act, 2001;
“spirits licensee”
« titulaire de licence de spiritueux » “spirits licensee” has the same meaning as in section 2 of the Excise Act, 2001;
“sufferance warehouse”
« entrepôt d’attente » “sufferance warehouse” means a place licensed as a sufferance warehouse by the Minister under section 24;
“Switzerland”
« Suisse » “Switzerland” has the same meaning as in subsection 2(1) of the Customs Tariff;
“tariff classification”
« classement tarifaire » “tariff classification” means the classification of imported goods under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff;
“territorial sea” [Repealed, 1996, c. 31, s. 73]
“tobacco licensee”
« titulaire de licence de tabac » “tobacco licensee” has the same meaning as in section 2 of the Excise Act, 2001;
“tobacco product” « produit du tabac » “tobacco product” has the same meaning as in section 2 of the Excise Act, 2001;
“United States” [Repealed, 1997, c. 14, s. 35]
“value for duty”
« valeur en douane » “value for duty” means, in respect of goods, the value of the goods as it would be determined in accordance with sections 45 to 56;
“wine” « vin » “wine” has the same meaning as in section 2 of the Excise Act, 2001;
“wine licensee” « titulaire de licence de vin » “wine licensee” has the same meaning as in section 2 of the Excise Act, 2001.
Definitions
(1.1) For the purpose of the definition “designated goods” in subsection (1),
“alcohol”, “ethyl alcohol” and “spirits” [Repealed, 2002, c. 22, s. 328]
“beer” or “malt liquor”
« bière » ou « liqueur de malt » “beer” or “malt liquor” has the meaning assigned by section 4 of the Excise Act;
“diamonds”
« diamants » “diamonds” means goods for personal use or for adornment of the person and classified under subheading Nos. 7102.10, 7102.31 and 7102.39 in the List of Tariff Provisions set out in the schedule to the Customs Tariff;
“diesel fuel”
« combustible diesel » “diesel fuel” has the meaning assigned by subsection 2(1) of the Excise Tax Act;
“gasoline” « essence » “gasoline” has the meaning assigned by subsection 2(1) of the Excise Tax Act;
“pearls”
« perles » “pearls” means goods for personal use or for adornment of the person and classified under heading No. 71.01 in the List of Tariff Provisions set out in the schedule to the Customs Tariff;
“precious and semi-precious stones” « pierres précieuses ou fines » “precious and semi-precious stones” means goods for personal use or for adornment of the person and classified under heading No. 71.03 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.
“wine” [Repealed, 2002, c. 22, s. 328]
Preferential tariff treatment
(1.2) For the purposes of this Act, a reference to preferential tariff treatment under a free trade agreement shall be read as a reference to whichever of the following is applicable in the circumstances:
Electronic records
(1.3) Every person required by this Act to keep records who does so electronically shall retain them in an electronically readable format for the prescribed retention period.
Restriction of Canadian waters
(2) The Governor in Council may from time to time by regulation temporarily restrict, for the purposes of this Act, the extent of Canadian waters, including the inland
waters, but no such regulation shall be construed as foregoing any Canadian rights in respect of waters so restricted.
Powers, duties and functions of President
(3) Any power, duty or function of the President under this Act may be exercised or performed by any person, or by any officer within a class of officers, authorized by the President to do so and, if so exercised or performed, is deemed to have been exercised or performed by the President.
Delegation
(4) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.
Delegation by Minister
Delegation by Minister of National Revenue
R.S., 1985, c. 1 (2nd Supp.), s. 2, c. 41 (3rd Supp.), s. 118; 1988, c. 65, s. 66; 1990, c. 45, s. 19; 1992, c. 28, s. 1; 1993, c. 25, s. 68, c. 27, s. 213, c. 44, s. 81; 1994, c. 13, s. 7; 1995, c. 15, s. 24, c. 41, s. 1; 1996, c. 31, s. 73, c. 33, s. 28; 1997, c. 14,
PART I
APPLICATION TO HER MAJESTY
Duties binding on Her Majesty
3. (1) All duties or taxes levied on imported goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs are binding on Her Majesty in right of Canada or a province in respect of any goods imported by or on behalf of Her Majesty.
Act binding on Her Majesty
(2) Subject to subsection (3), this Act is binding on Her Majesty in right of Canada or a province.
Exemption
(3) The Governor in Council may by regulation exempt Her Majesty in any case or
class of cases from the requirement to report under section 12 or 95 subject to such conditions as may be prescribed.
R.S., 1985, c. 1 (2nd Supp.), s. 3; 2002, c. 22, s. 329.
PENALTY AND INTEREST
Interest to be compounded
3.1 Interest shall be computed at a prescribed rate or at a specified rate and compounded daily and, if interest is computed in respect of an amount under a provision of this Act and is unpaid on the day it would, but for this section, have ceased to be computed under that provision, interest at the specified rate shall be computed and compounded daily on that unpaid interest from that day to the day it is paid and shall be paid as that provision required the amount to be paid.
1992, c. 28, s. 2; 2001, c. 25, s. 2.
Prescribed rate may be authorized
3.2 Where a person is required under a provision of this Act to pay interest on an amount at the specified rate, the person shall, where the Minister or any officer designated by the Minister for the purposes of this section so authorizes, pay interest on that amount under that provision at the prescribed rate rather than at the specified rate.
1992, c. 28, s. 2.
Waiver of penalty or interest
3.3 (1) Except with respect to the collection of any debt due to Her Majesty under Part V.1, the Minister or any officer designated by the President for the purposes of this section may at any time waive or cancel all or any portion of any penalty or interest otherwise payable by a person under this Act.
Exception
(1.1) Subsection (1) does not apply if measures may be taken under section 127.1,
a request under section 129 is made or the time for making a request set out in that section has not expired.
Interest on penalty or interest refunded
(2) Where, as a result of a waiver or cancellation under subsection (1), a person is given a refund of an amount of penalty or interest that was paid by the person, the person shall be given, in addition to the refund, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the refund is given, calculated on the amount of the refund.
1992, c. 28, s. 2; 1995, c. 41, s. 2; 2001, c. 25, s. 3; 2005, c. 38, s. 61.
SECURITY
Additional security
3.4 (1) Where security has been given to the Minister by a person under a provision of this Act and the Minister or any officer (in this section referred to as a “designated officer”) designated by the President for the purposes of this section determines that the security that has been given is no longer adequate, the Minister or a designated officer may, by notice served personally or by registered or certified mail, require additional security to be given by or on behalf of the person within such reasonable time as may be stipulated in the notice.
Payment where additional security not given
1992, c. 28, s. 2; 2005, c. 38, s. 62.
PAYMENT OF LARGE AMOUNTS
Where excess amount to be paid
3.5 Except in the circumstances that the Minister may specify, every person who makes a payment of any amount under this Act shall, if the amount exceeds the amount specified by the Minister, make the payment to the account of the Receiver General in the prescribed manner and within the prescribed time at
2001, c. 25, s. 4.
PERFORMANCE OF OBLIGATIONS
Performance of obligations
4. Where more than one person is responsible for the performance of any obligation under this Act, performance of the obligation by any one of them shall be deemed to be performance by all of them.
Undertakings
4.1 In the case of goods to which paragraph 32(2)(b) applies, the Minister may accept from an importer or transporter an undertaking to assume obligations in relation to compliance with this Act and the regulations.
2001, c. 25, s. 5.
CUSTOMS OFFICES AND FACILITIES
Customs offices
5. The Minister may designate customs offices inside or outside Canada for a specified purpose or generally for business relating to customs and may at any time amend, cancel or reinstate any such designation.
Customs facilities
6. (1) The owner or operator of
Rights of Minister
(2) The Minister may
Regulations
(3) The Governor in Council may, subject to subsection (4), make regulations
determining what are adequate buildings, accommodation and other facilities for the purposes referred to in subsection (1).
Canada Labour Code
(4) Any building, accommodation or other facility provided for the purposes referred to in subsection (1) that fails to meet the applicable requirements of Part II of the Canada Labour Code shall be deemed not to be adequate for those purposes.
Powers of Minister
(5) Where any building, accommodation or other facility provided pursuant to subsection (1) at or near an international bridge or tunnel is not adequate for the purposes referred to in that subsection, the Minister may, on thirty days notice to the owner or operator of the bridge or tunnel, carry out any construction or repairs on the site of the facility in order to render it adequate for those purposes.
Liability for costs
(6) The owner or operator of an international bridge or tunnel is liable for all reasonable costs incurred by the Minister under subsection (5), which costs may be recovered in accordance with sections 143 to 145.
R.S., 1985, c. 1 (2nd Supp.), s. 6, c. 26 (3rd Supp.), s. 1.
APPLICATION OF ACT
Application inside and outside Canada
7. Subject to this Act and the regulations, any of the powers, duties or functions established under this Act or the regulations relating to the importation of goods may be carried out inside Canada or, where they do not conflict with the laws of another country, inside that other country and may be carried out before or after the importation.
PROVISION OF INFORMATION
Obligation to provide accurate information
7.1 Any information provided to an officer in the administration or enforcement of this Act, the Customs Tariff or the Special Import Measures Act or under any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, shall be true, accurate and complete.
2001, c. 25, s. 6.
FORMS
Declaration
8. The Minister may include on any form a declaration, to be signed by the person completing the form, declaring that the information given by that person on the form is true, accurate and complete.
R.S., 1985, c. 1 (2nd Supp.), s. 8; 2001, c. 25, s. 7.
ELECTRONIC FILING
Meaning of “electronic filing”
8.1 (1) For the purposes of this section, “electronic filing” means using electronic media in a manner specified in writing by the Minister.
Application for electronic filing
(2) A person who is required to file or otherwise provide forms under this Act or the Customs Tariff and who meets the criteria specified in writing by the Minister may file with the Minister in the prescribed manner an application, in the prescribed form with the prescribed information, for authorization to file or otherwise provide the forms by way of electronic filing.
Authorization
(3) If the Minister is satisfied that a person who files an application under subsection (2) meets the criteria referred to in that subsection, the Minister may, in writing, authorize the person to file or otherwise provide forms by way of electronic filing, subject to such conditions as the Minister may at any time impose.
Revocation
Notice of revocation
(5) If the Minister revokes the authorization, the Minister shall notify the person in writing of the revocation and its effective date.
Deemed filing
(6) For the purposes of this Act and the Customs Tariff, if a person files or otherwise provides a form by way of electronic filing in accordance with the conditions, if any,
imposed under subsection (3), it is deemed to be filed or provided in the prescribed
form on the prescribed day.
Print-outs as evidence
(7) For the purposes of this Act and the Customs Tariff, a document presented by the Minister purporting to be a print-out of a form received under this section shall
be received as evidence and, in the absence of proof to the contrary, is proof of the form filed or otherwise provided under this section.
Regulations
(8) The Governor in Council may, on the recommendation of the Minister, make
regulations in respect of electronic systems or any other technology to be used in the administration of this Act or the Customs Tariff, including regulations respecting
1997, c. 36, s. 148; 2001, c. 25, s. 8.
BROKERS AND AGENTS
Issue of customs broker’s licence
9. (1) Subject to the regulations, the Minister or any person designated by the Minister for the purposes of this section may issue to any person who is qualified under the regulations a licence to transact business as a customs broker.
Amendment, etc., of licence
(2) Subject to the regulations, the Minister may amend, suspend, renew, cancel or reinstate any licence issued under subsection (1), and any person designated by the Minister for the purpose of this section may amend, suspend, renew, cancel or reinstate any licence issued by himself under subsection (1).
Records
(3) If an officer so requests, a customs broker shall make available to the officer, within the time specified by the officer, any records that the customs broker is required by the regulations to keep.
Prohibition
(4) No person shall transact or attempt to transact business as a customs broker or hold himself out as a customs broker unless the person holds a licence issued under subsection (1) or unless he is qualified under the regulations and is duly authorized to transact business as a customs broker by a person who holds such a licence, but
nothing in this subsection shall be so construed as to prohibit any person from transacting business on his own behalf under this Act, or to prohibit persons administering estates or other duly authorized agents from transacting business under this Act.
Regulations
(5) The Governor in Council may make regulations
R.S., 1985, c. 1, (2nd Supp.), s. 9; 2001, c. 25, s. 9.
Agents
10. (1) Subject to the regulations, any person who is duly authorized to do so may transact business under this Act as the agent of another person, but an officer may refuse to transact business with any such person unless that person, on the request of the officer, produces a written authority, in a form approved by the Minister, from the person on whose behalf he is acting.
Administrators
Regulations
PART II
PERSONS
Presentation of persons on arrival in Canada
11. (1) Subject to this section, every person arriving in Canada shall, except in such circumstances and subject to such conditions as may be prescribed, enter Canada only at a customs office designated for that purpose that is open for business and without delay present himself or herself to an officer and answer truthfully any questions asked by the officer in the performance of his or her duties under this or any other Act of Parliament.
Exception
(2) Subsection (1) does not apply to any person who has presented himself or herself outside Canada at a customs office designated for that purpose and has not subsequently stopped at any other place prior to his or her arrival in Canada unless an officer requires that person to present himself or herself to the officer.
Presentation of passengers and crew
(3) Subject to this section, every person in charge of a conveyance arriving in Canada shall, except in such circumstances and subject to such conditions as may be prescribed, ensure that the passengers and crew are forthwith on arrival in Canada transported to a customs office referred to in subsection (1).
Exception
(4) Subsection (3) does not apply to any person in charge of a conveyance transporting passengers and crew all of whom have presented themselves outside Canada at a customs office designated for that purpose and have not subsequently stopped at any other place prior to their arrival in Canada unless an officer requires that person to comply therewith.
Exception
Exception — alternative manner
Powers of officer
(7) Notwithstanding that a person holds an authorization under subsection 11.1(1) or is authorized under the regulations made under subsection 11.1(3), an officer may require a person to present himself or herself in accordance with subsection (1).
R.S., 1985, c. 1 (2nd Supp.), s. 11; 1996, c. 31, s. 74; 2001, c. 25, s. 10.
Minister may authorize
11.1 (1) Subject to the regulations, the Minister may issue to any person an authorization to present himself or herself in an alternative manner.
Amendment, etc., of authorization
(2) The Minister may, subject to the regulations, amend, suspend, renew, cancel or reinstate an authorization.
Regulations
(3) The Governor in Council may make regulations
2001, c. 25, s. 11; 2010, c. 25, s. 172.
Designation of customs controlled areas
11.2 (1) The Minister may designate an area as a customs controlled area for the purposes of this section and sections 11.3 to 11.5 and 99.2 and 99.3.
Amendment, etc. of designation
(2) The Minister may amend, cancel or reinstate at any time a designation made under this section.
2001, c. 25, s. 11.
Entry prohibited
11.3 (1) No owner or operator of a facility where a customs controlled area is located shall grant or allow to be granted access to the customs controlled area to any person unless the person
Amendment, etc., of authorization
(2) The Minister may amend, suspend, renew, cancel or reinstate an authorization.
2001, c. 25, s. 11; 2009, c. 10, s. 2.
Presentation and reporting — when leaving customs controlled area
11.4 (1) Subject to subsection (2), every person who is leaving a customs controlled area shall, if requested to do so by an officer,
(b.1) present those goods and remove any covering from them, unload any conveyance or open any part of it, or open or unpack any package or container that an officer wishes to examine; and
(c) answer truthfully any questions asked by an officer in the performance of his or her duties under this or any other Act of Parliament.
Presentation and reporting — within customs controlled area
(1.1) Every person who is in a customs controlled area shall, if requested to do so by an officer,
Non-application of subsections (1) and (1.1)
(2) Subsections (1) and (1.1) do not apply to persons who are required to present themselves under section 11 or report goods under section 12.
2001, c. 25, s. 11; 2009, c. 10, s. 3.
Regulations
2001, c. 25, s. 11; 2009, c. 10, s. 4.
REPORT OF GOODS
Report
12. (1) Subject to this section, all goods that are imported shall, except in such circumstances and subject to such conditions as may be prescribed, be reported at the nearest customs office designated for that purpose that is open for business.
Time and manner of report
(2) Goods shall be reported under subsection (1) at such time and in such manner as the Governor in Council may prescribe.
Who reports
(3) Goods shall be reported under subsection (1)
(a) in the case of goods in the actual possession of a person arriving in Canada, or that form part of the person’s baggage where the person and the person’s baggage are being carried on board the same conveyance, by that person or, in prescribed circumstances, by the person in charge of the conveyance;
(a.1) in the case of goods imported by courier or as mail, by the person who exported the goods to Canada;
Goods returned to Canada
(3.1) For greater certainty, for the purposes of the reporting of goods under
subsection (1), the return of goods to Canada after they are taken out of Canada is an importation of those goods.
Where goods are reported outside Canada
(4) Subsection (1) does not apply in respect of goods that are reported in the manner prescribed under subsection (2) prior to importation at a customs office outside Canada unless an officer requires that the goods be reported again under subsection (1) after importation.
Exception
Written report
Certain goods not subject to seizure
Customs Tariff
may not be seized as forfeit under this Act by reason only that they were not reported under this section.
R.S., 1985, c. 1 (2nd Supp.), s. 12, c. 41 (3rd Supp.), s. 119; 1992, c. 28, s. 3; 1996, c. 31, s. 75; 1997, c. 36, s. 149; 2001, c. 25, s. 12.
Advance information
2009, c. 10, s. 6.
Obligation to answer questions and present goods
13. Every person who reports goods under section 12 inside or outside Canada or is stopped by an officer in accordance with section 99.1 shall
R.S., 1985, c. 1 (2nd Supp.), s. 13; 2001, c. 25, s. 13.
Restriction on unloading before report
14. (1) No person shall unload goods from a conveyance arriving in Canada until the goods have been reported in accordance with sections 12 and 13 except where the safety of the conveyance, or the goods or persons on the conveyance, is threatened by collision, fire, the stress of weather or other similar circumstances or in such other circumstances as may be prescribed.
Report of goods unloaded
(2) Where a conveyance is unloaded in the circumstances described in subsection (1), the person in charge of the conveyance shall forthwith, in such manner as may be prescribed, report the conveyance, the goods that were so unloaded and any goods that remain on the conveyance at a customs office designated for that purpose.
Report of goods illegally imported
15. Any person who finds or has in his possession goods that have been imported and who believes on reasonable grounds that the provisions of this or any other Act of Parliament that prohibits, controls or regulates the importation of goods have not been complied with in respect of the goods or that duties levied thereon have not been paid shall forthwith report to an officer that he has found the goods or has them in his possession.
Wreck deemed imported
16. (1) For the purposes of this Act, any wreck that has come into Canada from outside Canada shall be deemed to have been imported.
Report of wreck and liability for duties
Definition of “wreck”
(3) In this section, “wreck” includes
R.S., 1985, c. 1 (2nd Supp.), s. 16; 2001, c. 26, s. 299.
DUTIES
Goods charged with duties from importation
17. (1) Imported goods are charged with duties thereon from the time of importation thereof until such time as the duties are paid or the charge is otherwise removed.
Rates of duties
Liability
R.S., 1985, c. 1 (2nd Supp.), s. 17; 1992, c. 28, s. 4; 2001, c. 25, s. 14; 2004, c. 25, s. 120(E).
LIABILITY FOR DUTIES ON GOODS REPORTED
Presumption of importation
18. (1) For the purposes of this section, all goods reported under section 12 shall be deemed to have been imported.
Liability of person reporting goods short landed
Rates of duties
(3) The rates of duties payable on goods under subsection (2) shall be the rates applicable to the goods at the time they were reported under section 12.
Regulations
(4) The Governor in Council may make regulations prescribing the circumstances in
which such bonds or other security as may be prescribed may be required from any person who is or may become liable for the payment of duties under this section.
R.S., 1985, c. 1 (2nd Supp.), s. 18; 2001, c. 25, s. 15.
MOVEMENT AND STORAGE OF GOODS
Disposition of goods before release
19. (1) Subject to section 20, any person who is authorized by an officer or by any prescribed means to do so may
Authorization to deliver goods
(1.1) In prescribed circumstances and under prescribed conditions, a person may be
authorized by an officer or by any prescribed means to deliver goods or cause them to be delivered to the place of business of the importer, owner or consignee.
Movement and storage of goods
Duties removed
(3) Goods that are removed as ships’ stores under paragraph (1)(c) or exported under paragraph (1)(d) are, from the time of their exportation, no longer charged with duties.
(4) and (5) [Repealed, 1995, c. 41, s. 3]
R.S., 1985, c. 1 (2nd Supp.), s. 19; 1993, c. 25, s. 69; 1995, c. 41, s. 3; 1997, c. 36, s. 150; 2001, c. 25, s. 16.
Statistics
19.1 (1) Subject to this section, any person who is authorized by an officer under subsection 19(2) to deliver goods or cause them to be delivered to a bonded warehouse shall, before the delivery, furnish an officer at a customs office with the statistical code for the goods determined by reference to the Coding System established pursuant to section 22.1 of the Statistics Act.
Prescribed form
(2) The statistical code referred to in subsection (1) shall be furnished in the prescribed manner and in the prescribed form containing the prescribed information.
Regulations
(3) The Governor in Council may make regulations exempting persons or goods, or
classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations.
1988, c. 65, s. 67.
TRANSPORTATION
Transportation of goods
20. (1) Except in such circumstances as may be prescribed, every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall do so subject to such conditions and subject to such bonds or other security as may be prescribed.
Liability of transporter
Exception
(2.1) If a person transports within Canada goods to which paragraph 32(2)(b) applies, which the person is required to report under section 12 but which have not
been released, the person is liable for all duties on the goods unless the person proves, within the time that may be prescribed, that the goods were
Rates of duties
(3) The rates of duties payable on goods under subsection (2) shall be the rates applicable to the goods at the time they were reported under section 12.
R.S., 1985, c. 1 (2nd Supp.), s. 20; 1995, c. 41, s. 4; 1997, c. 36, s. 151; 2001, c. 25, s.
17.
Officer’s access to goods
21. Every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall, where an officer so requests, afford the officer free access to any premises or place under his control that is attached to or forms part of any place where such goods are reported, loaded, unloaded or stored, and open any package or container of such goods or remove any covering therefrom.
Records
22. (1) Subject to subsection (2), the following persons shall keep the prescribed records at their place of business in Canada or at any other place that the Minister may designate, for the prescribed period and in the prescribed manner, and shall on the request of an officer make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer about those records:
Exemption
(2) The Minister may, subject to such terms and conditions as he may specify, exempt any person or class of persons from the requirement to keep records or from
the requirement to keep records in Canada where he deems it unnecessary or impracticable to keep records or to keep them in Canada.
R.S., 1985, c. 1 (2nd Supp.), s. 22; 1995, c. 41, s. 5; 2001, c. 25, s. 18.
Transportation over territory outside Canada
23. Goods that are transported from one place in Canada to another place in Canada over territory or waters outside Canada in accordance with such terms and conditions and subject to such bonds or other security as may be prescribed shall be treated, with respect to their liability to or exemption from duties, as if they had been transported entirely within Canada.
WAREHOUSES AND DUTY FREE SHOPS
Licences
24. (1) Subject to the regulations, the Minister may, where he deems it necessary or desirable to do so, issue to any person qualified under the regulations a licence for the operation of any place
Definition of “duties” not to apply
(1.1) The definition “duties” in subsection 2(1) does not apply for the purposes of paragraph (1)(c).
Amendment of licence
(2) The Minister may, subject to the regulations, amend, suspend, renew, cancel or reinstate a licence issued under subsection (1).
R.S., 1985, c. 1 (2nd Supp.), s. 24; 1993, c. 25, s. 70; 1995, c. 41, s. 6; 2001, c. 16, s. 2; 2002, c. 22, s. 330.
Sufferance warehouse operator’s obligation
25. Subject to the regulations, the operator of a sufferance warehouse shall not refuse to receive any goods brought to the warehouse that qualify under the terms of his licence.
Price of goods sold in duty free shop
26. (1) The operator of a duty free shop shall ensure that the prices of goods offered for sale at the duty free shop reflect the extent to which the goods have not been subject to duties and taxes.
Definition
(2) In subsection (1), “duties” means duties or taxes levied under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs.
R.S., 1985, c. 1 (2nd Supp.), s. 26; 1993, c. 25, s. 71; 2002, c. 22, s. 331.
Officer’s access to goods
27. The operator of a sufferance warehouse, bonded warehouse or duty free shop shall, where an officer so requests, afford the officer free access to the warehouse or duty free shop or any premises or place under his control that is attached to or forms part of the warehouse or duty free shop and open any package or container of goods therein or remove any covering therefrom.
Liability of operator
28. (1) The operator of a sufferance warehouse, bonded warehouse or duty free shop is liable for all duties or taxes levied under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs on goods that have been received in the warehouse or duty free shop unless the operator proves that the goods
(1.1) and (1.2) [Repealed, 2002, c. 22, s. 332]
Rates
Definition of “duties” not to apply
(3) The definition “duties” in subsection 2(1) does not apply for the purposes of subsections (1) and (2).
R.S., 1985, c. 1 (2nd Supp.), s. 28; 1993, c. 25, s. 72; 1995, c. 39, s. 168; 2001, c. 25,
s. 19; 2002, c. 22, ss. 332, 408.
29. [Repealed, 1995, c. 41, s. 7]
Regulations
30. The Governor in Council may make regulations
R.S., 1985, c. 1 (2nd Supp.), s. 30; 1993, c. 25, s. 73; 1995, c. 41, s. 7.
RELEASE
Release
31. Subject to section 19, no goods shall be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop by any person other than an officer in the performance of his or her duties under this or any other Act of Parliament unless the goods have been released by an officer or by any prescribed means.
R.S., 1985, c. 1 (2nd Supp.), s. 31; 2001, c. 25, s. 20.
ACCOUNTING AND PAYMENT OF DUTIES
Accounting and payment of duties
32. (1) Subject to subsections (2) and (4) and any regulations made under subsection (6), and to section 33, no goods shall be released until
Release prior to accounting
Accounting after release
(3) If goods are released under subsection (2), they shall be accounted for within the prescribed time and in the manner described in paragraph (1)(a) by, in the case of goods to which paragraph (2)(a) applies, the person who made the interim
accounting under that paragraph in respect of the goods and, in the case of goods to which paragraph (2)(b) applies, by the importer or owner of the goods.
Release of goods
(4) In such circumstances, and under such conditions, as may be prescribed, goods imported by courier or as mail may be released prior to the accounting required under subsection (1) and prior to the payment of duties thereon.
Accounting and payment of duties
(5) Where goods are released under subsection (4),
Deemed accounting
(5.1) Except in prescribed circumstances, where the importer or owner of mail that has been released as mail under subsection (4) takes delivery of the mail, the mail shall be deemed to have been accounted for under subsection (5) at the time of its release.
Regulations
(6) The Governor in Council may make regulations
Authorization to account
(7) The Minister or an officer designated by the President for the purposes of this subsection may authorize any person not resident in Canada to account for goods under this section, in such circumstances and under such conditions as may be prescribed, in lieu of the importer or owner of those goods.
R.S., 1985, c. 1 (2nd Supp.), s. 32; 1992, c. 28, s. 5; 1995, c. 41, s. 8; 2001, c. 25, s. 21; 2005, c. 38, s. 63.
Statistics
32.1 (1) Subject to this section, every person who accounts for goods under subsection 32(1), (3) or (5) shall, at the time of accounting, furnish an officer at a customs office with the statistical code for the goods determined by reference to the Coding System established pursuant to section 22.1 of the Statistics Act.
Prescribed form
(2) The statistical code referred to in subsection (1) shall be furnished in the prescribed manner and in the prescribed form containing the prescribed information.
Regulations
(3) The Governor in Council may make regulations exempting persons or goods, or
classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations.
1988, c. 65, s. 68.
Correction to declaration of origin
32.2 (1) An importer or owner of goods for which preferential tariff treatment under a free trade agreement has been claimed or any person authorized to account for those goods under paragraph 32(6)(a) or subsection 32(7) shall, within ninety days after the importer, owner or person has reason to believe that a declaration of origin for those goods made under this Act is incorrect,
(1.1) [Repealed, 1997, c. 14, s. 36]
Corrections to other declarations
Correction treated as re-determination
Four-year limit on correction obligation
Correction not to result in refund
(5) This section does not apply to require or allow a correction that would result in a claim for a refund of duties.
Diversions
(6) The obligation under this section to make a correction to a declaration of tariff classification includes an obligation to correct a declaration of tariff classification that is rendered incorrect by a failure, after the goods are accounted for under subsection 32(1), (3) or (5) or, in the case of prescribed goods, after the goods are released without accounting, to comply with a condition imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff or under any regulations made under that Act in respect of a tariff item in that List.
Regulations
(7) The Governor in Council may make regulations prescribing the circumstances in which certain goods are exempt from the operation of subsection (6) and the classes
of goods in respect of which, the length of time for which and the conditions under which the exemptions apply.
Duties
(8) If a declaration of tariff classification is rendered incorrect by a failure referred to in subsection (6), for the purposes of paragraph (2)(b), duties do not include duties or taxes levied under the Excise Act, 2001, the Excise Tax Act or the Special Import Measures Act.
1993, c. 44, s. 82; 1996, c. 33, s. 29; 1997, c. 14, s. 36, c. 36, s. 152; 2001, c. 25, s. 22; 2002, c. 22, s. 333.
Diversion of goods used as ships’ stores
32.3 If goods are removed or caused to be removed for use as ships’ stores under paragraph 19(1)(c) or (2)(c), and the goods are subsequently diverted to another use, the person who diverted the goods shall, at the time of the diversion,
2001, c. 25, s. 23.
Release prior to payment of duties
33. (1) In prescribed circumstances, goods may be released prior to the payment of duties levied on them.
Payment of duties
(2) If goods are released under this section, the person who accounted for the goods under subsection 32(2) or (3) shall pay the duties levied on them within the prescribed time.
Meaning of duties
R.S., 1985, c. 1 (2nd Supp.), s. 33; 1992, c. 28, s. 6; 2002, c. 22, s. 334.
Notice requiring accounting
33.2 The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to account, within such reasonable time as may be stipulated in the notice, in the manner described in paragraph 32(1)(a), for any goods as may be designated in the notice.
1992, c. 28, s. 7; 2005, c. 38, s. 64.
Interest
33.4 (1) Subject to subsection (3), any person who is liable to pay an amount of duties in respect of imported goods shall pay, in addition to the amount, interest at the specified rate for the period beginning on the first day after the day the person became liable to pay the amount and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount.
When duties deemed payable
(2) For the purposes of subsection (1), any duties in respect of goods payable under paragraph 59(3)(a) or 65(1)(a) of this Act or under the Special Import Measures Act are deemed to have become payable on the day duties became payable in respect of the goods under this Part or that Act.
Interest-free period
(3) If an amount of duties in respect of goods that is payable by a person under paragraph 59(3)(a) or 65(1)(a) in accordance with a determination, redetermination or further re-determination made under this Act is paid by the person or if an amount of duties in respect of goods that is payable under the Special Import Measures Act in accordance with a determination or re-determination made under that Act is paid by the importer in Canada within thirty days after the day the determination, re-determination or further re-determination, as the case may be, is made (in this subsection referred to as the “decision day”), interest is not payable under subsection (1) on the amount for the period beginning on the day after the decision day and ending on the day the amount is paid.
1992, c. 28, s. 7; 1994, c. 47, s. 70; 1995, c. 41, s. 9; 1997, c. 36, s. 154; 2001, c. 25,
s. 26.
Notice requiring payment
33.5 The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to pay any amount owing as duties, within such reasonable time as may be stipulated in the notice, on any goods as may be designated in the notice.
1992, c. 28, s. 7; 2005, c. 38, s. 65.
Extension of time
33.7 (1) The Minister or any officer designated by the President for the purposes of this section may at any time extend in writing the time prescribed by the regulations made under this Part for the accounting of goods or the payment of any amount owing as duties.
Effect of extension for accounting
Effect of extension for payment
1992, c. 28, s. 7; 2001, c. 25, s. 28; 2005, c. 38, s. 66.
Security and conditions of release
35. Except in such circumstances as may be prescribed, no goods shall be released under subsection 32(2) or (4) or section 33 until such deposits, bonds or other security as may be prescribed is given, and any goods that are released under those provisions shall be released subject to such terms and conditions as may be prescribed.
R.S., 1985, c. 1 (2nd Supp.), s. 35; 1995, c. 41, s. 11.
MARKING OF GOODS
Requirement to comply with marking regulations
35.01 No person shall import goods that are required to be marked by any regulations made under section 19 of the Customs Tariff unless the goods are marked in accordance with those regulations.
1993, c. 44, s. 83; 1997, c. 36, s. 155.
35.02 (1) [Repealed, 2001, c. 25, s. 30]
Notice requiring marking or compliance
(3) [Repealed, 2001, c. 25, s. 30]
Goods imported from a NAFTA country
35.01 or a notice given pursuant to subsection (2) have been released without being marked in the manner referred to in section 35.01; or
(c) the imported goods have been marked in a deceptive manner so as to mislead another person as to the country or geographic area of origin of the goods.
(5) [Repealed, 2001, c. 25, s. 30]
1993, c. 44, s. 83; 1997, c. 36, s. 156; 2001, c. 25, s. 30; 2005, c. 38, s. 67.
ORIGIN OF GOODS
Proof of origin
35.1 (1) Subject to any regulations made under subsection (4), proof of origin, in the prescribed form containing the prescribed information and containing or accompanied by the information, statements or proof required by any regulations made under subsection (4), shall be furnished in respect of all goods that are imported.
When furnished
(2) Proof of origin of goods shall be furnished under subsection (1) to an officer at such time and place and in such manner as may be prescribed.
Who furnishes
(3) Subject to any regulations made under subsection (4), proof of origin of goods shall be furnished under subsection (1) by the importer or owner thereof.
Regulations
Denial or withdrawal of preferential tariff treatment
(5) Preferential tariff treatment under a free trade agreement may be denied or withdrawn in respect of goods for which that treatment is claimed if the importer, owner or other person required to furnish proof of origin of the goods under this section fails to comply with any provision of this Act or the Customs Tariff, or any regulation made under either of those Acts, concerning that preferential tariff treatment.
(6) [Repealed, 1997, c. 14, s. 37]
1988, c. 65, s. 69; 1992, c. 28, s. 9; 1993, c. 44, s. 84; 1996, c. 33, s. 30; 1997, c. 14,
s. 37.
ABANDONED GOODS
Abandonment of goods to the Crown
36. (1) The owner of goods that have been imported but have not been released may, with the authorization of an officer and subject to the conditions set out in subsection (2), abandon the goods to Her Majesty in right of Canada.
Conditions of abandonment
(2) Any person who abandons goods to Her Majesty under subsection (1) is liable for
all reasonable expenses incurred by Her Majesty in the disposal of the goods where they are disposed of otherwise than by sale.
UNCLAIMED GOODS
Unclaimed goods
37. (1) Goods, other than goods of a prescribed class, that have not been removed from a customs office, sufferance warehouse or duty free shop within such period of time as may be prescribed may be deposited by an officer in a place of safe-keeping designated by the Minister for that purpose.
Unclaimed goods in a bonded warehouse
(2) Goods, other than goods of a class prescribed by regulations made under subparagraph 99(f)(xii) of the Customs Tariff, that have not been removed from a bonded warehouse within such time as may be prescribed by regulations made under
subparagraph 99(f)(xi) of that Act may be deposited by an officer in a place of safekeeping designated by the Minister for that purpose.
Extension of prescribed period
(3) The Minister may extend any period of time prescribed pursuant to subsection
(1) or (2) in respect of any particular goods.
Deeming provision
(4) A place of safe-keeping referred to in this section shall, for the purposes of this Act, be deemed to be a customs office.
R.S., 1985, c. 1 (2nd Supp.), s. 37; 1993, c. 25, s. 74; 1995, c. 41, s. 12; 1997, c. 36, s.
157.
Risk and storage charges
38. (1) Goods that are deposited in a place of safe-keeping under section 37 shall be kept there at the risk of the owner and importer of those goods, and the owner and importer are jointly and severally, or solidarily, liable for any storage charges that may be prescribed and any expenses incurred in moving the goods from the customs office, sufferance warehouse, bonded warehouse or duty free shop to the place of safe-keeping.
No removal until expenses paid
(2) No goods shall be removed by any person other than an officer from a place of safe-keeping referred to in section 37 until the charges and expenses referred to in subsection (1) have been paid.
1985, c. 1 (2nd Supp.), s. 38; 2004, c. 25, s. 121(E).
Unclaimed goods forfeit
39. (1) Goods that have not been removed from a place of safe-keeping referred to in section 37 within such period of time after they were deposited therein as may be prescribed are, at the termination of that period of time, forfeit.
Expenses of disposal
(2) The importer of goods that are forfeit under subsection (1) and the owner of those goods at the time of forfeiture are jointly and severally, or solidarily, liable for all reasonable expenses incurred by Her Majesty in right of Canada in the disposal of the goods if they are disposed of otherwise than by sale.
1985, c. 1 (2nd Supp.), s. 39; 2004, c. 25, s. 122(E).
GOODS OF A PRESCRIBED CLASS
Goods forfeit if not removed
39.1 (1) Goods of a prescribed class that have not been removed from a customs office, sufferance warehouse or duty free shop within such period of time as may be prescribed are, at the end of that period of time, forfeit.
Goods in bonded warehouse forfeit if not removed
(2) Goods of a class prescribed by regulations made under subparagraph 99(f)(xii) of the Customs Tariff that have not been removed from a bonded warehouse within
such period of time as may be prescribed by regulations made under subparagraph 99(f)(xi) of that Act are, at the end of that period of time, forfeit.
1993, c. 25, s. 75; 1995, c. 41, s. 13; 1997, c. 36, s. 158.
RECORDS
Importers’ records
40. (1) Every person who imports goods or causes goods to be imported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed shall keep at the person’s place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in any manner and for any period of time that may be prescribed and shall, where an officer so requests, make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer in respect of the records.
Minister’s request
(2) If, in the opinion of the Minister, a person has not kept records in accordance with subsection (1), the Minister may request that person to comply with that subsection in respect of the records.
Requirement to keep records
Minister’s request
(4) Where, in the opinion of the Minister, a person has not kept records in respect of goods in accordance with subsection (3), the Minister may request that person to comply with that subsection in respect of the goods.
R.S., 1985, c. 1 (2nd Supp.), s. 40; 1992, c. 28, s. 10; 1993, c. 44, s. 85; 1995, c. 41, s. 15; 1997, c. 36, s. 159; 2001, c. 25, s. 31.
Detention of goods
41. (1) Any goods imported by or on behalf of a person to whom a request is made under subsection 40(2) at any time after the request is made may be detained by an officer at the expense of that person until the request is complied with.
Disposition of detained goods
(2) Goods that are detained under subsection (1) may be deposited in a place of
safe-keeping in accordance with subsection 37(1) as if they were unclaimed and may be dealt with thereafter under sections 37 to 39.
Definition of “dwelling-house”
42. (1) 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
Inspections
(2) An officer, or an officer within a class of officers, designated by the President for
the purposes of this section, may at all reasonable times, for any purpose related to the administration or enforcement of this Act,
truthfully any question, and, for that purpose, require the owner, manager or other person designated by the owner or manager to attend at the premises or place with the officer.
Prior authorization
(3) If any premises or place referred to in paragraph (2)(c) is a dwelling-house, an
officer may not enter that dwelling-house without the consent of the occupant except under the authority of a warrant under subsection (4).
Warrant
(4) On ex parte application by the Minister, a judge may issue a warrant authorizing
an officer to enter a dwelling-house subject to the conditions that may be specified in the warrant, if the judge is satisfied by information on oath that
Other access to document
(5) If the judge is not satisfied that entry into that dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act but is satisfied
that access to a document or property that is or should be kept in the dwelling-house has been or may be expected to be refused, the judge may
R.S., 1985, c. 1 (2nd Supp.), s. 42; 2001, c. 25, s. 32; 2005, c. 38, s. 68.
VERIFICATIONS
Methods of verification
42.01 An officer, or an officer within a class of officers, designated by the President for the purposes of this section may conduct a verification of origin (other than a verification of origin referred to in section 42.1), verification of tariff classification or verification of value for duty in respect of imported goods in the manner that is prescribed and may for that purpose at all reasonable times enter any prescribed premises.
1997, c. 36, s. 160; 2001, c. 25, s. 33; 2005, c. 38, s. 69.
VERIFICATIONS UNDER A FREE TRADE AGREEMENT
Conduct of Verification Methods of verification
42.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to the prescribed conditions,
Method of verification under CEFTA
(1.1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to any prescribed conditions, conduct a verification of origin of goods for which preferential tariff treatment under CEFTA is claimed by requesting in writing that the customs administration of the EFTA state of export conduct a verification and provide an opinion as to whether the goods are originating within the meaning of Annex C of CEFTA.
Withdrawal of preferential tariff treatment
(2) If an exporter or producer of goods that are subject to a verification of origin under paragraph (1)(a) fails to comply with the prescribed requirements or, in the case of a verification of origin under subparagraph (1)(a)(i), does not consent to the verification of origin in the prescribed manner and within the prescribed time, preferential tariff treatment under a free trade agreement, other than CEFTA, may be denied or withdrawn from the goods.
Withdrawal of preferential tariff treatment under CEFTA
1993, c. 44, s. 86; 1995, c. 41, s. 16; 1997, c. 14, s. 38, c. 36, s. 161; 2005, c. 38, s. 70; 2009, c. 6, s. 24.
Statement of Origin Statement of origin
42.2 (1) On completion of a verification of origin under paragraph 42.1(1)(a), an officer designated under subsection 42.1(1) shall provide the exporter or producer whose goods are subject to the verification of origin with a statement as to whether the goods are eligible, under the Customs Tariff, for the preferential tariff treatment that was claimed.
Basis of statement
(2) A statement referred to in subsection (1) must include any findings of fact or law on which it was based.
1993, c. 44, s. 86; 1997, c. 14, s. 38, c. 36, s. 162.
Effective Date of Re-determination of Origin Definition of “customs administration”
42.3 (1) In this section,“customs administration” has the meaning assigned to that expression by Article 514 of NAFTA, Article E-14 of CCFTA or Article V.14 of CCRFTA, as the case may be.
Effective date of redetermination or further redetermination of origin of goods
Limitation
given if the customs administration of the NAFTA country from which the goods were exported, of Chile or of Costa Rica, as the case may be, has, before that date,
Postponement of effective date
(4) The date on which a redetermination or further redetermination of origin referred to in subsection (2) takes effect shall be postponed for a period not exceeding ninety days if the importer of the goods that are the subject of the redetermination or further redetermination or any person who completed and signed a Certificate of Origin for the goods establishes to the satisfaction of the Minister that the importer or the person, as the case may be, has relied in good faith, to the detriment of the importer or person, on the tariff classification or value applied to the materials referred to in that subsection by the customs administration of the NAFTA country from which the goods were exported, of Chile or of Costa Rica, as the case may be.
Effect of detrimental reliance under CEFTA
(5) If an exporter of goods from an EFTA state demonstrates, to the satisfaction of the Minister, that it has relied, in good faith and to its detriment, on a ruling made by the Agency or the customs administration of an EFTA state with respect to the tariff classification or value of a non-originating material used in the production of goods, a redetermination of origin by the Agency in respect of goods for which preferential
tariff treatment under CEFTA is claimed shall apply only to importations of the goods made after the date of the redetermination.
1993, c. 44, s. 86; 1997, c. 14, s. 38, c. 36, s. 163; 2001, c. 25, s. 34(F), c. 28, s. 27; 2009, c. 6, s. 25.
Denial or Withdrawal of Benefit of Preferential Tariff Treatment under NAFTA, CCFTA, CCRFTA or CPFTA Definition of “identical goods”
42.4 (1) In this section, “identical goods” has the meaning assigned to that expression by Article 514 of NAFTA, Article E-14 of CCFTA, Article V.14 of CCRFTA or Article 423 of CPFTA, as the case may be.
Denial or withdrawal of benefit — NAFTA country, Chile, Costa Rica or Peru
(2) Notwithstanding section 24 of the Customs Tariff, the Minister may, subject to the prescribed conditions, deny or withdraw preferential tariff treatment under NAFTA, CCFTA, CCRFTA or CPFTA in respect of goods for which that treatment is claimed if the exporter or producer of the goods has made false representations that identical goods exported or produced by that exporter or producer and for which that treatment was claimed were eligible for that treatment.
1993, c. 44, s. 86; 1997, c. 14, s. 38, c. 36, s. 164; 2001, c. 28, s. 27; 2009, c. 16, s.
32.
42.5 and 42.6 [Repealed, 1997, c. 14, s. 38]
Production of Documents Production of records
43. (1) The Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount owing under this Act by any person, by notice served personally or sent by registered or certified mail, require any person to provide any record at a place specified by the Minister and within any reasonable time that may be stipulated in the notice.
Compliance
(2) Any person who is required to provide any records, books, letters, accounts, invoices, statements or other documents or information under subsection (1) shall,
notwithstanding any other law to the contrary but subject to subsection (3), do so as required.
Application of section 232 of the Income Tax Act
(3) The definitions “lawyer” and “solicitor-client privilege” in subsection 232(1) of the
Income Tax Act, and subsection 232(2) of that Act, apply with respect to a requirement under subsection (1) as if the reference in subsection 232(2) to section 231.2 of that Act were a reference to this section.
R.S., 1985, c. 1 (2nd Supp.), s. 43; 2000, c. 30, s. 160; 2001, c. 25, s. 35.
ADVANCE RULINGS
Advance rulings
43.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section shall, before goods are imported, on application by any member of a prescribed class that is made within the prescribed time, in the prescribed manner and in the prescribed form containing the prescribed information, give an advance ruling with respect to
Regulations
1993, c. 44, s. 87; 1996, c. 33, s. 33; 1997, c. 14, s. 39; 2001, c. 25, s. 36, c. 28, s. 28; 2004, c. 16, s. 6(F); 2005, c. 38, s. 71; 2009, c. 6, s. 26, c. 16, ss. 33, 56.
PART III
CALCULATION OF DUTY
DUTIES BASED ON PERCENTAGE RATES
Valuation for Duty Ad valorem rates of duty
44. If duties, other than duties or taxes levied under the Excise Act, 2001 or the Excise Tax Act, are imposed on goods at a percentage rate, such duties shall be calculated by applying the rate to a value determined in accordance with sections 45 to 55.
R.S., 1985, c. 1 (2nd Supp.), s. 44; 2002, c. 22, s. 335.
Interpretation Definitions
45. (1) In this section and sections 46 to 55,
“computed value”
« valeur reconstituée » “computed value” means, in respect of goods, the value of the goods determined in accordance with section 52;
“country of export”
« pays d’exportation » “country of export” means, in respect of goods, the country from which the goods are shipped directly to Canada;
“deductive value”
« valeur de référence » “deductive value” means, in respect of goods, the value of the goods determined in accordance with subsection 51(2);
“goods of the same class or kind”
« marchandises de même nature ou de même espèce » “goods of the same class or kind”, in relation to goods being appraised, means imported goods that
“identical goods”
« marchandises identiques » “identical goods”, in relation to goods being appraised, means imported goods that
being appraised were produced, but does not include imported goods where engineering, development work, art work, design work, plans or sketches undertaken in Canada were supplied, directly or indirectly, by the purchaser of those imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of those imported goods; “price paid or payable”
« prix payé ou à payer » “price paid or payable”, in respect of the sale of goods for export to Canada, means the aggregate of all payments made or to be made, directly or indirectly, in respect of the goods by the purchaser to or for the benefit of the vendor;
“produce” « produit » “produce” includes grow, manufacture and mine;
“purchaser in Canada” « acheteur au Canada » “purchaser in Canada” has the meaning assigned by the regulations;
“similar goods”
« marchandises semblables » “similar goods”, in relation to goods being appraised, means imported goods that
being appraised were produced, but does not include imported goods where engineering, development work, art work, design work, plans or sketches undertaken in Canada were supplied, directly or indirectly, by the purchaser of those imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of those imported goods;
“sufficient information”
« renseignements suffisants » “sufficient information”, in respect of the determination of any amount, difference or adjustment, means objective and quantifiable information that establishes the accuracy of the amount, difference or adjustment;
“transaction value”
« valeur transactionnelle » “transaction value”, in respect of goods, means the value of the goods determined in accordance with subsection 48(4).
Goods deemed to be identical goods or similar goods
Related persons
R.S., 1985, c. 1 (2nd Supp.), s. 45; 1995, c. 41, s. 17; 2000, c. 12, s. 96.
Determination of Value for Duty Determination of value for duty
46. The value for duty of imported goods shall be determined in accordance with sections 47 to 55.
Order of Consideration of Methods of Valuation Primary basis of appraisal
Subsidiary bases of appraisal
(2) Where the value for duty of goods is not appraised in accordance with subsection (1), it shall be appraised on the basis of the first of the following values, considered in the order set out herein, that can be determined in respect of the goods and that
can, under sections 49 to 52, be the basis on which the value for duty of the goods is appraised:
Request of importer
(3) Notwithstanding subsection (2), on the written request of the importer of any
goods being appraised made prior to the commencement of the appraisal of those goods, the order of consideration of the values referred to in paragraphs (2)(c) and (d) shall be reversed.
Residual basis of appraisal
(4) Where the value for duty of goods is not appraised on the basis of any of the values referred to in paragraphs (2)(a) to (d), the value for duty of those goods shall
be appraised under section 53.
Transaction Value of the Goods Transaction value as primary basis of appraisal
48. (1) Subject to subsections (6) and (7), the value for duty of goods is the transaction value of the goods if the goods are sold for export to Canada to a purchaser in Canada and the price paid or payable for the goods can be determined and if
(iii) do not substantially affect the value of the goods;
Procedure in application of paragraph (1)(d)
(2) In the application of paragraph (1)(d), where the purchaser and the vendor of goods being appraised are related to each other at the time the goods are sold for export and the officer who is appraising the value for duty of the goods has grounds to believe that the requirement set out in subparagraph (1)(d)(i) is not met, the officer shall notify the importer of the goods of such grounds and, on the written request of the importer, the notification shall be in writing.
Requirement for accepting transaction value where purchaser and vendor related
Determination of transaction value
(4) The transaction value of goods shall be determined by ascertaining the price paid
or payable for the goods when the goods are sold for export to Canada and adjusting the price paid or payable in accordance with subsection (5).
Adjustment of price paid or payable
(iii) the value of any of the following goods and services, determined in the manner prescribed, that are supplied, directly or indirectly, by the purchaser of the goods free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods, apportioned to the imported goods in a reasonable manner and in accordance with generally accepted accounting principles:
construction, erection, assembly or maintenance of, or technical assistance provided in respect of, the goods after the goods are imported, and
Effect of absence of sufficient information
(6) Where there is not sufficient information to determine any of the amounts
required to be added to the price paid or payable in respect of any goods being appraised, the value for duty of the goods shall not be appraised under this section.
Where information inaccurate
(7) Where an officer who is appraising the value for duty of goods believes on reasonable grounds that the information submitted in support of the transaction value of the goods as determined under subsection (4) is inaccurate, the officer shall determine, in accordance with the prescribed procedure, that the value for duty of the goods shall not be appraised under this section.
R.S., 1985, c. 1 (2nd Supp.), s. 48; 1994, c. 47, s. 71; 1995, c. 41, s. 18; 2002, c. 22, s. 336; 2009, c. 10, s. 7.
Transaction Value of Identical Goods Transaction value of identical goods as value for duty
49. (1) Subject to subsections (2) to (5), where the value for duty of goods is not appraised under section 48, the value for duty of the goods is, if it can be determined, the transaction value of identical goods, in a sale of those goods for export to Canada, if that transaction value is the value for duty of the identical goods and the identical goods were exported at the same or substantially the same time as the goods being appraised and were sold under the following conditions:
Where identical goods sold under different conditions
in paragraphs (1)(a) and (b), there shall be substituted therefor, in the application of subsection (1), identical goods sold under any of the following conditions:
Adjustment of transaction value of identical goods
(3) For the purposes of determining the value for duty of goods being appraised
under subsection (1), the transaction value of identical goods shall be adjusted by adding thereto or deducting therefrom, as the case may be, amounts to account for
Effect of absence of sufficient information
(4) Where there is not sufficient information to determine any amount referred to in subsection (3) or the adjustment therefor in relation to the transaction value of identical goods, the value for duty of the goods being appraised shall not be appraised on the basis of that transaction value under this section.
Selection of lowest transaction value of identical goods
(5) Where, in relation to goods being appraised, there are two or more transaction values of identical goods that meet all the requirements set out in subsections (1) and (3) or, where there is no such transaction value but there are two or more transaction values of identical goods sold under the conditions described in any of paragraphs (2)(a) to (c) that meet all the requirements set out in this section that are applicable by virtue of subsection (2), the value for duty of the goods being appraised shall be determined on the basis of the lowest such transaction value.
R.S., 1985, c. 1 (2nd Supp.), s. 49; 2009, c. 10, s. 8.
Transaction Value of Similar Goods Transaction value of similar goods as value for duty
50. (1) Subject to subsections (2) and 49(2) to (5), where the value for duty of goods is not appraised under section 48 or 49, the value for duty of the goods is, if it can be determined, the transaction value of similar goods, in a sale of those goods for export to Canada, if that transaction value is the value for duty of the similar goods and the similar goods were exported at the same or substantially the same time as the goods being appraised and were sold under the following conditions:
Application of section 49
(2) Subsections 49(2) to (5) apply to this section in respect of similar goods and
wherever in those subsections the expression “identical goods” is referred to, there shall be substituted therefor the expression “similar goods”.
R.S., 1985, c. 1 (2nd Supp.), s. 50; 2009, c. 10, s. 9.
Deductive Value Deductive value as value for duty
51. (1) Subject to subsections (5) and 47(3), where the value for duty of goods is not appraised under sections 48 to 50, the value for duty of the goods is the deductive value of the goods if it can be determined.
Determination of deductive value
(2) The deductive value of goods being appraised is
Price per unit
(3) For the purposes of subsection (2), the price per unit, in respect of goods being appraised, identical goods or similar goods, shall be determined by ascertaining the
unit price, in respect of sales of the goods at the first trade level after importation thereof to persons who
Adjustment of price per unit
(4) For the purposes of subsection (2), the price per unit, in respect of goods being
appraised, identical goods or similar goods, shall be adjusted by deducting therefrom an amount equal to the aggregate of
in connection with sales in Canada of goods of the same class or kind as those goods,
Rejection of deductive value
(5) Where there is not sufficient information to determine an amount referred to in
paragraph (4)(e) in respect of any goods being appraised, the value for duty of the goods shall not be appraised under paragraph (2)(c).
Definition of “time of importation”
(6) In this section, “time of importation” means
R.S., 1985, c. 1 (2nd Supp.), s. 51; 2001, c. 25, s. 37.
Computed Value Computed value as value for duty
52. (1) Subject to subsection 47(3), where the value for duty of goods is not appraised under sections 48 to 51, the value for duty of the goods is the computed value of the goods if it can be determined.
Determination of computed value
determined in the manner prescribed; and
(b) the amount, determined in the manner prescribed, for profit and general expenses considered together as a whole, that is generally reflected in sales for export to Canada of goods of the same class or kind as the goods being appraised made by producers in the country of export.
Amounts included
Definition of “general expenses”
(4) For the purposes of this section, “general expenses” means the direct and indirect costs, charges and expenses of producing and selling goods for export, other than the costs, charges and expenses referred to in paragraph (2)(a) and subsection (3).
Residual Method
Residual basis of appraisal
53. Where the value for duty of goods is not appraised under sections 48 to 52, it shall be appraised on the basis of
General Goods exported to Canada through another country
54. For the purposes of sections 45 to 55, where goods are exported to Canada from any country but pass in transit through another country, the goods shall, subject to such terms and conditions as may be prescribed, be deemed to be shipped directly to Canada from the first mentioned country.
R.S., 1985, c. 1 (2nd Supp.), s. 54; 2001, c. 25, s. 38(F).
Value for duty in Canadian currency
55. The value for duty of imported goods shall be computed in Canadian currency in accordance with regulations made under the Currency Act.
Informing importer of determination of value
56. The importer of any goods, on his written request, shall be informed in writing of the manner in which the value for duty of the goods was determined.
DUTIES BASED ON SPECIFIC QUANTITIES OR SPECIFIC VALUES
Specific quantities or specific values
57. Where duties are imposed on goods according to a specific quantity or a specific value, such duties shall be deemed to apply in the same proportion to any larger or smaller quantity or value, and to any fractional part of such specific quantity or value.
MARKING DETERMINATION
Marking determination
57.01 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section may, at or before the time goods imported from a NAFTA country are accounted for under subsection 32(1), (3) or (5), in the prescribed manner and subject to the prescribed conditions, make a determination as to whether the goods have been marked in the manner referred to in section
35.01.
Deemed determination
(2) If an officer does not make a determination under subsection (1) in respect of goods imported from a NAFTA country at or before the time the goods are accounted for under subsection 32(1), (3) or (5), a determination as to whether the goods have been marked in the manner referred to in section 35.01 shall be deemed to have been made in accordance with any representations that have been made in respect of the marking of the goods by the person who accounted for the goods.
1993, c. 44, s. 88; 1997, c. 36, s. 165; 2001, c. 25, s. 39; 2005, c. 38, s. 72.
DETERMINATION, RE-DETERMINATION AND FURTHER RE-DETERMINATION OF ORIGIN, TARIFF
CLASSIFICATION AND VALUE FOR DUTY OF IMPORTED GOODS
Application of sections 58 to 70
57.1 For the purposes of sections 58 to 70,
1988, c. 65, s. 70; 1997, c. 36, s. 166; 2001, c. 25, s. 40.
57.2 [Repealed, 1997, c. 36, s. 166]
Determination by officer
58. (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, may determine the origin, tariff classification and value for duty of imported goods at or before the time they are accounted for under subsection 32(1), (3) or (5).
Deemed determination
(2) If the origin, tariff classification and value for duty of imported goods are not determined under subsection (1), the origin, tariff classification and value for duty of the goods are deemed to be determined, for the purposes of this Act, to be as declared by the person accounting for the goods in the form prescribed under
paragraph 32(1)(a). That determination is deemed to be made at the time the goods are accounted for under subsection 32(1), (3) or (5).
Review of determination
(3) A determination made under this section is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 59 to 61.
R.S., 1985, c. 1 (2nd Supp.), s. 58; 1992, c. 28, s. 11; 1997, c. 36, s. 166; 2005, c. 38,
s. 73.
Re-determination or further re-determination
59. (1) An officer, or any officer within a class of officers, designated by the President for the purposes of this section may
it advisable, within such further time as may be prescribed, on the basis of an audit or examination under section 42, a verification under section 42.01 or a verification of origin under section 42.1 that is conducted after the granting of a refund under paragraphs 74(1)(c.1), (c.11), (e), (f) or (g) that is treated by subsection 74(1.1) as a re-determination under paragraph (a) or the making of a correction under section
32.2 that is treated by subsection 32.2(3) as a re-determination under paragraph (a).
Notice requirement
(2) An officer who makes a determination under subsection 57.01(1) or 58(1) or a re-determination or further re-determination under subsection (1) shall without delay give notice of the determination, re-determination or further re-determination, including the rationale on which it is made, to the prescribed persons.
Payment or refund
Amounts payable immediately
(4) Any amount owing by or to a person under subsection (3) or 66(3) in respect of goods, other than an amount in respect of which security is given, is payable immediately, whether or not a request is made under section 60.
Exception for par. (3)(a)
(5) For the purposes of paragraph (3)(a), the amount owing as duties in respect of goods under subsection (3) as a result of a determination made under subsection 58(1) does not include any amount owing as duties in respect of the goods under section 32 or 33.
Review of re-determination or further re-determination
(6) A re-determination or further re-determination made under this section is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by subsection 59(1) and sections 60 and 61.
R.S., 1985, c. 1 (2nd Supp.), s. 59; 1997, c. 36, s. 166; 2001, c. 25, s. 41; 2005, c. 38,
s. 74.
RE-DETERMINATION AND FURTHER RE-DETERMINATION BY PRESIDENT
Request for re-determination or further re-determination
60. (1) A person to whom notice is given under subsection 59(2) in respect of goods may, within ninety days after the notice is given, request a re-determination or further re-determination of origin, tariff classification, value for duty or marking. The request may be made only after all amounts owing as duties and interest in respect of the goods are paid or security satisfactory to the Minister is given in respect of the total amount owing.
Request for review
(2) A person may request a review of an advance ruling made under section 43.1 within ninety days after it is given to the person.
How request to be made
(3) A request under this section must be made to the President in the prescribed form and manner, with the prescribed information.
President’s duty on receipt of request
Notice requirement
(5) The President shall without delay give notice of a decision made under subsection (4), including the rationale on which the decision is made, to the person who made the request.
R.S., 1985, c. 1 (2nd Supp.), s. 60; 1992, c. 28, s. 12; 1997, c. 36, s. 166; 1999, c. 17,
s. 127; 2001, c. 25, s. 42; 2005, c. 38, s. 85.
Extension of time to make a request
60.1 (1) If no request is made under section 60 within the time set out in that section, a person may make an application to the President for an extension of the time within which the request may be made, and the President may extend the time for making the request.
Reasons
(2) The application must set out the reasons why the request was not made on time.
How application made
Duties of President
Date of request
(5) If the President grants the application, the request is valid as of the date of the President’s decision.
Conditions for granting application
(6) No application may be granted unless
(iii) the application was made as soon as circumstances permitted.
2001, c. 25, s. 43; 2005, c. 38, s. 85.
Extension of time by Canadian International Trade Tribunal
60.2 (1) A person who has made an application under section 60.1 may apply to the Canadian International Trade Tribunal to have the application granted after either
How application made
(2) The application must be made by filing with the President and the Secretary of the Canadian International Trade Tribunal a copy of the application referred to in section 60.1 and, if notice has been given under subsection 60.1(4), a copy of the notice.
Powers of Canadian International Trade Tribunal
(3) The Canadian International Trade Tribunal may dispose of an application by dismissing or granting it and, in granting an application, it may impose any terms
that it considers just or order that the request be deemed to be a valid request as of the date of the order.
When application to be granted
(4) No application may be granted under this section unless
(iii) the application was made as soon as circumstances permitted.
2001, c. 25, s. 43; 2005, c. 38, s. 85.
What President may do
61. (1) The President may
(iii) at any time, if the re-determination or further re-determination would give effect to a decision of the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada made in respect of the goods;
(iii) at any time, if the re-determination or further re-determination would give effect to a decision made in respect of the goods by the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada, and
Notice requirement
section, the President shall without delay give notice of that decision, including the rationale on which the decision is made, to the prescribed persons.
R.S., 1985, c. 1 (2nd Supp.), s. 61; 1992, c. 28, s. 13; 1993, c. 44, s. 92; 1997, c. 36, s. 166; 1999, c. 17, s. 127; 2001, c. 25, s. 44; 2005, c. 38, s. 85.
No review
62. A re-determination or further re-determination under section 60 or 61 is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 67.
R.S., 1985, c. 1 (2nd Supp.), s. 62; 1992, c. 28, s. 14; 1993, c. 44, s. 93; 1997, c. 36, s.
166.
63. and 64. [Repealed, 1997, c. 36, s. 166]
Payment or refund
65. (1) If a re-determination or further re-determination is made under paragraph 60(4)(a) or 61(1)(a) or (c) in respect of goods, such persons who are given notice of the decision as may be prescribed shall, in accordance with the decision,
Amount owing or refund payable immediately
(2) Any amount owing by or to a person under subsection (1) or 66(3) of this Act or as a result of a determination or re-determination under the Special Import Measures Act in respect of goods, other than an amount in respect of which security is given, is
payable immediately, whether or not an appeal is taken under section 67 of this Act or subsection 61(1) of that Act.
(3) [Repealed, 1997, c. 36, s. 167]
R.S., 1985, c. 1 (2nd Supp.), s. 65; 1992, c. 28, s. 16; 1993, c. 44, s. 96(E); 1997, c. 36, s. 167; 2001, c. 25, s. 45.
Refund to person other than payer
65.1 (1) If a person (in this subsection referred to as the “applicant”) to whom notice of a decision under subsection 59(1) or paragraph 60(4)(a) or 61(1)(a) or (c) was given would be entitled under paragraph 59(3)(b) or 65(1)(b) to a refund of an amount if the applicant had been the person who paid the amount, the amount may be paid to the applicant and any amount so paid to the applicant is deemed to have been refunded to the applicant under that paragraph.
Effect of refund
(2) If an amount in respect of goods has been refunded to a person under paragraph 59(3)(b) or 65(1)(b), no other person is entitled to a refund of an amount in respect
of the goods under either of those paragraphs.
Exception — marking determinations
(3) This section does not apply to a marking determination.
1992, c. 28, s. 17; 1997, c. 36, s. 168; 2001, c. 25, s. 46.
Interest on payments
66. (1) If the amount paid by a person on account of duties expected to be owing under paragraph 59(3)(a) or 65(1)(a) of this Act or under the Special Import Measures Act exceeds the amount of duties, if any, owing as a result of a determination, re-determination or further re-determination, the person shall be paid, in addition to the excess amount, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the determination, re-determination or further re-determination, as the case may be, was made, calculated on the excess amount.
Interest where security given
(2) If, as a result of a determination, re-determination or further re-determination made in respect of goods, a person is required under paragraph 59(3)(a) or 65(1)(a) to pay an amount owing as duties in respect of the goods and the person gives security under that paragraph pending a subsequent re-determination or further redetermination in respect of the goods, the interest payable under subsection 33.4(1) on any amount owing as a result of the subsequent re-determination or further redetermination is to be computed at the prescribed rate for the period beginning on the first day after the day the security was given and ending on the day the subsequent re-determination or further re-determination is made.
Interest on refunds
(3) A person who is given a refund under paragraph 59(3)(b) or 65(1)(b) of this Act or under the Special Import Measures Act of an amount paid shall be given, in addition to the refund, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the refund is given, calculated on the amount of the refund.
R.S., 1985, c. 1 (2nd Supp.), s. 66; 1992, c. 28, s. 18; 1997, c. 36, s. 168; 2001, c. 25,
s. 47.
Appeals and References Appeal to the Canadian International Trade Tribunal
67. (1) A person aggrieved by a decision of the President made under section 60 or 61 may appeal from the decision to the Canadian International Trade Tribunal by filing a notice of appeal in writing with the President and the Secretary of the Canadian International Trade Tribunal within ninety days after the time notice of the decision was given.
Publication of notice of appeal
(2) Before making a decision under this section, the Canadian International Trade Tribunal shall provide for a hearing and shall publish a notice thereof in the Canada Gazette at least twenty-one days prior to the day of the hearing, and any person
who, on or before the day of the hearing, enters an appearance with the Secretary of the Canadian International Trade Tribunal may be heard on the appeal.
Judicial review
(3) On an appeal under subsection (1), the Canadian International Trade Tribunal may make such order, finding or declaration as the nature of the matter may require, and an order, finding or declaration made under this section is not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 68.
R.S., 1985, c. 1 (2nd Supp.), s. 67, c. 47 (4th Supp.), s. 52; 1997, c. 36, s. 169; 1999,
c. 17, s. 127; 2001, c. 25, s. 48(F); 2005, c. 38, s. 85.
Extension of time to appeal
67.1 (1) If no notice of appeal has been filed within the time set out in section 67, a person may make an application to the Canadian International Trade Tribunal for an order extending the time within which a notice of appeal may be filed, and the Tribunal may make an order extending the time for appealing and may impose any terms that it considers just.
Reasons
(2) The application must set out the reasons why the notice of appeal was not filed on time.
How application made
(3) The application must be made by filing with the President and the Secretary of
the Canadian International Trade Tribunal the application accompanied by the notice of appeal.
Conditions for granting application
(4) No order may be made under this section unless
(iii) the application was made as soon as circumstances permitted, and
(iv) there are reasonable grounds for the appeal.
2001, c. 25, s. 49; 2005, c. 38, s. 85.
Appeal to Federal Court
68. (1) Any of the parties to an appeal under section 67, namely,
Disposition of appeal
(2) The Federal Court of Appeal may dispose of an appeal by making such order or finding as the nature of the matter may require or by referring the matter back to the Canadian International Trade Tribunal for re-hearing.
R.S., 1985, c. 1 (2nd Supp.), s. 68, c. 47 (4th Supp.), s. 52; 1995, c. 41, s. 20; 1999, c. 17, s. 127; 2005, c. 38, s. 85.
Refund pending appeal
69. (1) Where an appeal is taken under section 67 or 68 in respect of goods and the person who appeals has paid any amount as duties and interest in respect of the goods, the person shall, on giving security satisfactory to the Minister in respect of the unpaid portion of the duties and interest owing in respect of the goods and the whole or any portion of the amount paid as duties and interest (other than interest that was paid by reason of duties not being paid in accordance with subsection 32(5) or section 33) in respect of the goods, be given a refund of the whole or any portion of the amount paid in respect of which security is given.
Interest
R.S., 1985, c. 1 (2nd Supp.), s. 69, c. 1 (4th Supp.), s. 45(F); 1992, c. 28, s. 19; 1997,
c. 36, s. 170; 1999, c. 17, s. 127; 2001, c. 25, s. 50(F); 2005, c. 38, s. 85.
References to Canadian International Trade Tribunal
70. (1) The President may refer to the Canadian International Trade Tribunal for its opinion any questions relating to the origin, tariff classification or value for duty of any goods or class of goods.
Idem
(2) Sections 67 and 68 apply in respect of a reference made pursuant to this section
as if the reference were an appeal taken pursuant to section 67.
R.S., 1985, c. 1 (2nd Supp.), s. 70, c. 47 (4th Supp.), s. 52; 1997, c. 36, s. 171; 1999,
c. 17, s. 127; 2005, c. 38, s. 85.
Special Provisions Special provisions
71. (1) If the release of goods is refused because the goods have been determined to be prohibited goods classified under tariff item No. 9899.00.00 of the List of Tariff Provisions set out in the schedule to the Customs Tariff, redetermination or further re-determination may be requested under section 60 or made under section 61 and appeals may be taken under sections 67 and 68 in respect of the determination, subject to the following modifications:
Definitions
(2) In this section,
“clerk of the court”
« greffier du tribunal » “clerk of the court” means the clerk of the Supreme Court, Superior Court of Justice in and for the Province of Ontario, Superior Court, Court of Queen’s Bench or county or district court, as the case may be;
“court” « tribunal » “court” means
R.S., 1985, c. 1 (2nd Supp.), s. 71, c. 41 (3rd Supp.), s. 120, c. 47 (4th Supp.), s. 52; 1990, c. 16, s. 8, c. 17, s. 16; 1992, c. 1, s. 61, c. 51, s. 44; 1997, c. 36, s. 172; 1998, c. 30, ss. 12, 14; 1999, c. 3, s. 59; 2002, c. 7, s. 152.
Limitation relating to security
72. No security may be given under paragraph 59(3)(a) or 65(1)(a) or subsection 69(1) in respect of any amount owing as surtaxes levied under section 53, 55, 60, 63, 68 or 78 of the Customs Tariff or temporary duties levied under any of sections 69 to 76 of that Act.
R.S., 1985, c. 1 (2nd Supp.), s. 72, c. 41 (3rd Supp.), s. 121; 1988, c. 65, s. 71; 1993,
c. 44, s. 97; 1996, c. 33, s. 35; 1997, c. 14, s. 42, c. 36, s. 173.
Limitation — heading No. 98.26 of List of Tariff Provisions
72.1 Notwithstanding subsection 59(1) and sections 60 and 61, no redetermination or further re-determination of the tariff classification of imported goods classified under heading No. 98.26 of the List of Tariff Provisions set out in the schedule to the Customs Tariff may be made unless the re-determination or further re-determination is to
1990, c. 36, s. 1; 1997, c. 36, s. 173.
72.2 [Repealed, 1997, c. 36, s. 173]
PART IV
ABATEMENTS AND REFUNDS
Abatement
73. Subject to section 75 and any regulations made under section 81, the Minister may grant an abatement of the whole or part of the duties on imported goods where the goods have suffered
Refund
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential tariff treatment under NAFTA or no claim for preferential tariff treatment under CCFTA, as the case may be, was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);
(c.11) the goods were imported from Costa Rica, from an EFTA state, from Israel or another CIFTA beneficiary or from Peru but no claim for preferential tariff treatment under CCRFTA, CEFTA, CIFTA or CPFTA, as the case may be, was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);
(c.2) [Repealed, 1997, c. 14, s. 43]
Refund treated as re-determination
(1.1) The granting of a refund under paragraph (1)(c.1), (c.11), (e) or (f) or, if the refund is based on tariff classification, value for duty or origin, under paragraph (1)(g) is to be treated for the purposes of this Act, other than section 66, as if it were a re-determination made under paragraph 59(1)(a).
Duties
(1.2) The duties that may be refunded under paragraph (1)(f) do not include duties
or taxes levied under the Excise Act, 2001, the Excise Tax Act or the Special Import Measures Act.
Claims for refund
(2) No refund shall be granted under any of paragraphs (1)(a) to (c) and (d) in
respect of a claim unless written notice of the claim and the reason for it is given to an officer within the prescribed time.
Idem
Effect of denial of refund
(4.1) [Repealed, 1997, c. 14, s. 43]
Effect of denial of refund
(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e), (f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground other than the ground
specified in subsection (4), is not to be treated for the purposes of this Act as if it were a re-determination under this Act of origin, tariff classification or value for duty.
Refund without application
Duties that may not be refunded
(7) The duties that may be refunded under subsection (6) do not include duties or taxes levied under the Excise Act, the Excise Tax Act or the Special Import Measures Act or a surtax or temporary duty imposed under Division 4 of Part II of the Customs Tariff.
Application of refund
(8) A person of a prescribed class may apply, within four years after goods are accounted for under subsection 32(1), (3) or (5), in prescribed circumstances and under prescribed conditions, the amount of any refund to which they are entitled under this section to the payment of any amount for which they are liable or may become liable under this Act.
R.S., 1985, c. 1 (2nd Supp.), s. 74; 1988, c. 65, s. 72; 1993, c. 44, s. 98; 1996, c. 33, s. 36; 1997, c. 14, s. 43, c. 36, s. 175; 1999, c. 31, s. 71(F); 2001, c. 25, s. 51, c. 28,
s. 29; 2002, c. 22, s. 337; 2009, c. 6, s. 27, c. 16, ss. 34, 56.
74.1 [Repealed, 1997, c. 36, s. 176]
Amount of abatement or refund
75. (1) Subject to sections 78 and 79, the amount of any abatement or refund granted under section 73 or 74 shall be determined in accordance with such regulations as the Governor in Council may make prescribing the methods of determining the amount and the classes of cases to which such determinations apply.
Alternative rule for case of deficiency
(2) Where the quantity of imported goods released is less than the quantity in respect of which duties were paid and no refund of duties has been granted in respect of the deficient quantity, an officer may, in such circumstances as may be prescribed and at the request of the person by whom the duties were paid, apply any duties paid in respect of the deficient quantity of the goods to any duties that
become due on the deficient quantity if any portion thereof is subsequently imported by the same importer or owner.
Refunds for defective goods
76. (1) Subject to any regulations made under section 81, the Minister may, in such circumstances as may be prescribed, grant to any person by whom duties were paid on imported goods that are defective, are of a quality inferior to that in respect of which duties were paid or are not the goods ordered, a refund of the whole or part of the duties paid thereon if the goods have, subsequently to the importation, been disposed of in a manner acceptable to the Minister at no expense to Her Majesty in right of Canada or exported.
Subsections 74(2) and (3) and 75(1) apply
(2) Subsections 74(2) and (3) and 75(1) apply, with such modifications as the circumstances require, in respect of refunds under this section.
R.S., 1985, c. 1 (2nd Supp.), s. 76; 2001, c. 25, s. 52(F).
77. [Repealed, 1997, c. 36, s. 177]
Merchantable scrap, waste or by-products
78. In such circumstances as may be prescribed, where merchantable scrap, waste or by-products result from the destruction or disposal of goods or from the incorporation of goods into other goods, the amount of any abatement or refund that is granted in respect of such goods under this Act by virtue of the destruction, disposal or incorporation into other goods shall be reduced by an amount determined in the prescribed manner.
R.S., 1985, c. 1 (2nd Supp.), s. 78; 1992, c. 1, s. 144(F).
Sum in lieu of refund or abatement
79. Where circumstances exist that render it difficult to determine the exact amount of any abatement or refund that should be granted in respect of goods under this Act, the Minister may, with the consent of the person claiming the abatement or refund, grant to that person, in lieu thereof, a specific sum, the amount of which shall be determined by the Minister.
Certain duties not included
79.1 For the purposes of sections 78 and 79, an abatement or refund does not include a rebate or refund of any amount paid in respect of tax levied under Part IX of the Excise Tax Act.
1990, c. 45, s. 20.
Interest on refunds
80. Any person who is granted a refund of duties under section 74, 76 or 79 shall be granted, in addition to the refund, interest on the refund at the prescribed rate for the period beginning on the ninety-first day after the day an application for the refund is received in accordance with paragraph 74(3)(b) and ending on the day the refund is granted.
R.S., 1985, c. 1 (2nd Supp.), s. 80; 1992, c. 28, s. 20; 1997, c. 36, s. 178; 2001, c. 25,
s. 53.
Interest on past refunds
80.1 Notwithstanding subsection 80(1), any person who, under paragraph 74(1)(g), is granted a refund of duties on imported goods on which the rate of customs duty is reduced by a retroactive order or regulation of the Governor in Council made under the Customs Tariff shall be granted, in addition to the refund, interest at the prescribed rate for the period beginning on the day after the day the duties were paid and ending on the day the refund is granted, calculated on the amount of the refund.
1990, c. 36, s. 3; 1992, c. 28, s. 21; 1997, c. 36, s. 179.
Excess to be repaid
80.2 (1) Subject to subsection (2), if an abatement or refund is granted to a person under sections 73 to 76 and the person is not entitled to all or part of it, the person is liable to repay the amount to which they are not entitled to Her Majesty in right of Canada, on the day it is received by the person, together with any interest that was granted to the person under section 80 or 80.1 on that amount.
Excess to be repaid — paragraph 74(1)(f)
1997, c. 36, s. 180; 2001, c. 25, s. 54.
Regulations
88. to 91. [Repealed, 1997, c. 36, s. 181]
PART V
EXPORTATION
Report
95. (1) Subject to paragraph (2)(a), all goods that are exported shall be reported at such time and place and in such manner as may be prescribed.
Regulations
(2) The Governor in Council may prescribe
Obligation to answer questions and present goods
(3) Every person reporting goods under subsection (1) shall
Written report
(4) If goods are required to be reported in writing, they shall be reported in the prescribed form containing the prescribed information or in such form containing such information as is satisfactory to the Minister.
R.S., 1985, c. 1 (2nd Supp.), s. 95; 2001, c. 25, s. 55.
Statistics
95.1 (1) Subject to this section, every person who reports goods under subsection 95(1) shall, at the time of reporting, furnish an officer at a customs office with the statistical code for the goods determined by reference to the Coding System established pursuant to section 22.1 of the Statistics Act.
Prescribed form
(2) The statistical code referred to in subsection (1) shall be furnished in the prescribed manner and in the prescribed form containing the prescribed information.
Regulations
(3) The Governor in Council may make regulations exempting persons or goods, or
classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations.
1988, c. 65, s. 77.
Failure to export
96. Where goods are reported under section 95 and not duly exported, the person who reported them shall forthwith report the failure to export them to an officer at a customs office.
Security
97. In such circumstances as may be prescribed, goods that are transported within Canada after they have been reported under section 95 shall be transported subject to such conditions and subject to such bonds or other security as may be prescribed.
97.01 [Repealed, 1997, c. 14, s. 44]
Certificate of Origin of goods exported to a free trade partner
97.1 (1) Every exporter of goods to a free trade partner for which preferential tariff treatment under a free trade agreement will be claimed in accordance with the laws of that free trade partner shall certify in writing in the prescribed form and containing the prescribed information that goods exported or to be exported from Canada to that free trade partner meet the rules of origin set out in, or contemplated by, the applicable free trade agreement and, if the exporter is not the producer of the goods, the certificate shall be completed and signed by the exporter on the basis of the prescribed criteria.
Provision of copy of Certificate of Origin
(2) Every exporter or producer of goods who, for the purpose of enabling any person to comply with the applicable laws relating to customs of a free trade partner, completes and signs a certificate in accordance with subsection (1) shall, at the request of an officer, provide the officer with a copy of the certificate.
Notification of correct information
(3) A person who has completed and signed a certificate in accordance with subsection (1) and who has reason to believe that it contains incorrect information
shall immediately notify all persons to whom the certificate was given of the correct information.
1988, c. 65, s. 78; 1997, c. 14, s. 44; 2001, c. 25, s. 56(F).
97.11 [Repealed, 1997, c. 14, s. 44]
Exporters’ or producers’ records
97.2 (1) Every person who exports goods or causes them to be exported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed, and every other person who has completed and signed a certificate in accordance with subsection 97.1(1), shall keep at the person’s place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in the manner and for the period that may be prescribed and shall, if an officer requests, make them available to the officer, within the time specified by the officer, and answer any questions asked by the officer in respect of the records.
Idem
(2) Subsection 40(2) and sections 42 and 43 apply, with such modifications as the
circumstances require, to a person required to keep records pursuant to subsection (1).
1988, c. 65, s. 78; 1993, c. 44, s. 104; 1996, c. 33, s. 38; 1997, c. 14, s. 45; 2001, c. 25, s. 57.
Verification of origin on behalf of an EFTA state
97.201 (1) The customs administration of an EFTA state to which goods were exported may request in writing that the Agency conduct a verification and provide an opinion as to whether those goods are originating within the meaning of Annex C of CEFTA.
Methods of verification
Statement of origin
Notice requirement
(4) The President shall without delay give notice of a decision made under paragraph (3)(b), including the rationale on which the decision is made, to the exporter or producer of the goods, as the case may be, subject to the verification of origin.
Determination treated as re-determination
(5) A determination made under paragraph (3)(b) is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a).
2009, c. 6, s. 28.
PART V.1
COLLECTIONS
INTERPRETATION
Definitions
97.21 The definitions in this section apply in this Part.
“Commissioner” « commissaire » “Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act.
“debtor”
« débiteur » “debtor” means a person liable to pay an amount owing or payable in accordance with this Act.
“judge”
« juge » “judge” means a judge of a superior court having jurisdiction in the province where a matter arises or a judge of the Federal Court.
“Minister” « ministre » “Minister” means the Minister of National Revenue.
“receiver” « séquestre » “receiver” means a person who
It includes a person who is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person. However, if a person is so appointed it does not include that creditor.
2001, c. 25, s. 58; 2005, c. 38, s. 75.
ANCILLARY POWERS
Ancillary powers
97.211 (1) The Minister may, for the purposes of administering or enforcing this Part, exercise any of the following powers that are necessary for the collection of debts due to Her Majesty under this Part:
Publication
the Canada Gazette as soon as practicable after it is made.
2005, c. 38, ss. 76, 145.
GENERAL
Debts to Her Majesty
97.22 (1) Subject to subsections (2) and (3), any duties, fee, charge or other amount owing or payable under this Act is a debt due to Her Majesty in right of Canada from and after the time such amount should have been paid, and any person from whom the amount is owing shall, after a notice of arrears is sent by mail addressed to the person at their latest known address or delivered to that address, pay the amount owing as indicated in the notice or appeal the notice under section
97.23.
Penalty or ascertained forfeiture
(2) Any amount of money demanded as a penalty in a notice of assessment served under section 109.3 and any interest payable under section 109.5 or any amount of money demanded in a notice under section 124 and any interest payable under subsection 124(6), from and after the time of service, is a debt due to Her Majesty in right of Canada from the person on whom the notice is served and the person shall pay that amount or, within ninety days after the time of service, request a decision of the Minister of Public Safety and Emergency Preparedness under section 131.
Amounts demanded
(3) Any amount of money demanded under paragraph 133(1)(c) or (1.1)(b) and any interest payable under subsection 133(7), from and after the time notice is served under subsection 131(2), is a debt due to Her Majesty in right of Canada from the person who requested the decision and the person shall pay the amount so demanded or, if the person appeals the decision of the Minister of Public Safety and Emergency Preparedness under section 135, give security satisfactory to that Minister.
Court costs
(4) If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 97.24, 97.26, 97.28 and 97.3 to 97.33 apply to the amount as if the amount were a debt owing by the person to Her Majesty on account of duties payable by the person under this Act.
Court
Interest on judgments
the circumstances require, to a failure to pay the judgment debt, and the interest is recoverable in the same manner as the judgment debt.
2001, c. 25, s. 58; 2005, c. 38, ss. 77, 84, 145.
Appeal
97.23 A person to whom a notice is sent or delivered under subsection 97.22(1) may, within thirty days after that notice is sent, appeal the notice by way of an action in the Federal Court in which the person is the plaintiff and the Minister of Public Safety and Emergency Preparedness is the defendant if
2001, c. 25, s. 58; 2005, c. 38, ss. 84, 145.
CERTIFICATES, LIENS AND SET-OFF
Certificate
97.24 (1) Any debt, or any part of a debt, due to Her Majesty in right of Canada under this Act may be certified by the Minister as an amount payable by the debtor.
Registration in court
(2) On production to the Federal Court, the certificate must be registered in the Court. When it is registered, it has the same force and effect, and all proceedings may be taken, as if the certificate were a judgment obtained in the Court for a debt of the amount specified in the certificate and interest on the amount as provided under this Act. For the purposes of any such proceedings, the certificate is a judgment of the Court against the debtor and enforceable as such.
Costs
(3) All reasonable costs and charges for the registration of the certificate or in respect of any proceedings taken to collect the amount certified are recoverable in the same way as if they had been certified in the certificate registered under this section.
Protected interest in property
Creation of protected interest
(5) The effect of recording a memorial is, in the same manner and to the same extent as if the memorial were a document evidencing a judgment or an amount referred to in subsection (4), to create a protected interest in the property of the debtor in the province, or in any interest in that property, held by the debtor or to otherwise bind that property or interest in the property. The protected interest created is subordinate to any protected interest in respect of which all steps necessary to make it effective against other creditors were taken before the time the memorial was recorded.
Proceedings in respect of memorial
Federal Court may make order, etc.
(7) If in any proceeding or as a condition precedent to any proceeding referred to in subsection (6) any order, consent or ruling is required under the law of a province to be made or given by the superior court of the province or by a judge or official of the court, a like order, consent or ruling may be made or given by the Federal Court or by a judge or official of the Federal Court and, when so made or given, has the same effect for the purposes of the proceeding as if it were made or given by the superior court of the province or by a judge or official of the court.
Presentation of documents
(8) If a memorial, or a document relating to it, is presented for recording, for the purpose of any proceeding referred to in subsection (6), to any official in the land, personal property or other registry system of a province, it is to be accepted for recording in the same manner and to the same extent as if the memorial or document were a document evidencing a judgment or an amount referred to in subsection (4) for the purpose of a like proceeding.
Access for recording
(9) If access is sought to any person, place or thing in a province for the purpose of recording a memorial, or a document relating to it, the access must be granted in
the same manner and to the same extent as if the memorial or document were a document evidencing a judgment or an amount referred to in subsection (4) for the
purpose of a like proceeding.
Evidence deemed to have been provided
(10) If a memorial or document is issued by the Federal Court or signed or certified by a judge or official of the Court, any affidavit, declaration or other evidence required under the law of the province to be provided with or to accompany the memorial or document in the proceeding is deemed to have been provided with or to have accompanied the memorial or document as so required.
Prohibition — sale, etc., without consent
(11) Despite any law of Canada or of a province, no sheriff or other person may, without the written consent of the Minister, sell or otherwise dispose of any property or publish any notice or otherwise advertise in respect of any sale or other disposition of any property pursuant to any process issued or protected interest created in any proceeding to collect an amount certified in a certificate, any interest on the amount and any costs.
Subsequent consent
(12) Despite subsection (11), if the Minister’s consent is subsequently given, any property that would have been affected by a process or protected interest referred to in that subsection had the Minister’s consent been given at the time the process was issued or the protected interest was created is bound, seized, attached, charged or otherwise affected as if that consent had been given at the time the process was issued or the protected interest was created, as the case may be.
Completion of notices, etc.
(13) If information required to be set out by any sheriff or other person in a minute, notice or document required to be completed for any purpose cannot, because of subsection (11), be so set out, the sheriff or other person must complete the minute, notice or document to the extent possible without that information and, when the consent of the Minister is given, a further minute, notice or document setting out all the information is to be completed for the same purpose. The sheriff or other person is deemed to have complied with any law or rule of court requiring the information to be set out in the minute, notice or document.
Application for an order
(14) A sheriff or other person who is unable, because of subsection (11) or (13), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an ex parte application by the Minister, for the purpose of giving effect to the proceeding or protected interest.
Secured claims
Details in certificates and memorials
(16) Despite any law of Canada or of a province, in any certificate in respect of a
debtor, in any memorial evidencing the certificate or in any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes
Definitions
(17) The definitions in this subsection apply in this section.
“memorial”
« extrait » “memorial” means a document issued by the Federal Court evidencing a certificate registered under subsection (2) in respect of a debtor and includes a writ of that Court issued pursuant to the certificate or any notification of the document or writ.
“protected interest”
« droit garanti » “protected interest” means a charge, lien, prior claim, priority on or binding interest in property.
“record”
« enregistrement » “record”, in respect of a memorial, means to file, register or otherwise record the memorial.
2001, c. 25, s. 58.
Detention of and lien on imported or exported goods
97.25 (1) Any goods reported for exportation under section 95 or imported by or on behalf of a debtor are subject to a lien for the amount owed by the debtor and may be detained by an officer at the expense of the debtor until that amount is paid.
Conveyances
Sale of detained goods
or reported for exportation by or on behalf of the debtor, or any conveyance, that has been detained be sold
Excise stamps not to be sold
(3.1) Despite subsection (3), the Minister shall not direct that detained excise stamps be sold.
Proceeds of sale
(4) The proceeds of any sale shall be applied to amounts owed by the debtor, any
expenses incurred by Her Majesty in right of Canada in respect of the goods sold and any duties on the goods and the surplus, if any, shall be paid to the debtor.
2001, c. 25, s. 58; 2007, c. 18, s. 136; 2010, c. 12, s. 49.
Set-off
97.26 The Minister may require that an amount specified by the Minister be deducted from or set-off against an amount that is or may become payable to a debtor by Her Majesty in Right of Canada. If an amount payable to a person under a provision of this Act has at any time been deducted or set-off, the amount is deemed to have been paid to the debtor at that time under that provision and to have been paid by the debtor at that time on account of the debt to Her Majesty.
2001, c. 25, s. 58.
Refund may be applied against liabilities
97.27 The Minister of Public Safety and Emergency Preparedness may, if a person is or is about to become liable to make any payment to Her Majesty in right of Canada or in right of a province, apply the amount of any drawback, refund or relief granted under section 74 or 76 of this Act or section 89, 101 or 113 of the Customs Tariff to that other liability and notify the person of that action.
2001, c. 25, s. 58; 2005, c. 38, ss. 84, 145.
GARNISHMENT AND NON-ARM’S LENGTH TRANSFERS
Garnishment — general
97.28 (1) If the Minister has knowledge or suspects that a person is or will be, within one year, liable to make a payment to a debtor, the Minister may, by notice in writing, require the person to pay without delay, if the moneys are immediately payable, and, in any other case, as and when the moneys become payable, the moneys otherwise payable to the debtor in whole or in part to the Receiver General on account of the debtor’s liability under this Act.
Garnishment — institutions
(2) The Minister may, by notice in writing, require the following institutions or persons to pay in whole or in part to the Receiver General on account of a debtor’s
liability the moneys that would otherwise be loaned, advanced or paid if the Minister has knowledge or suspects that within ninety days
Effect of receipt
(3) A receipt issued by the Minister for moneys paid as required under this section is a good and sufficient discharge of the original liability to the extent of the payment.
Periodic payments
(4) If the Minister has, under this section, required a person to pay to the Receiver General on account of the liability under this Act of a debtor moneys otherwise payable by the person to the debtor as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the requirement applies to all such payments to be made by the person to the debtor until the liability under this Act is satisfied, and operates to require payments to the Receiver General out of each such payment of such amount as is required by the Minister in a notice in writing.
Failure to comply
(5) Every person who fails to comply with a requirement under subsection (1) or (4)
is liable to pay to Her Majesty in right of Canada an amount equal to the amount that the person was required under that subsection to pay to the Receiver General.
Failure to comply — institutions
Service
Service — partnerships
(8) If persons carry on business in partnership, notification to the persons of a requirement under subsection (1) or (2) may be addressed to the partnership name and, in the case of personal service, is deemed to be validly served if it is served on one of the partners or left with an adult person employed at the place of business of the partnership.
Effect of payment as required
(9) If an amount that would otherwise have been payable to or on behalf of a debtor is paid by a person to the Receiver General pursuant to a notice served on the person under this section or pursuant to an assessment under section 97.44, the person is deemed, for all purposes, to have paid the amount to or on behalf of the debtor.
Application to Her Majesty in right of a province
(10) Provisions of this Part that provide that a person who has been required by the Minister to pay to the Receiver General an amount that would otherwise be loaned,
advanced or paid to a debtor who is liable to make a payment under this Act apply to Her Majesty in right of a province.
2001, c. 25, s. 58.
Liability — non-arm’s length transfers
97.29 (1) If a person transfers property, either directly or indirectly, by means of a trust or by any other means, to the transferor’s spouse or common-law partner or an individual who has since become the transferor’s spouse or common-law partner, an individual who was under eighteen years of age, or another person with whom the transferor was not dealing at arm’s length, the transferee and transferor are jointly and severally or solidarily liable to pay an amount equal to the lesser of
(a) the amount determined by the formula
A - B
where
A is the amount, if any, by which the fair market value of the property at the time of transfer exceeds the fair market value at that time of the consideration given by the transferee for the transfer of the property, and
B is the amount, if any, by which the amount assessed the transferee under subsection 297(3) of the Excise Act, 2001, subsection 325(2) of the Excise Tax Act and subsection 160(2) of the Income Tax Act in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and
Fair market value of undivided interest
(2) For the purpose of this section, the fair market value at any time of an undivided interest in a property, expressed as a proportionate interest in that property, is, subject to subsection (4), equal to the same proportion of the fair market value of that property at that time.
Rules applicable
Transfers to spouse or common-law partner
(4) Despite subsection (1), if at any time a debtor transfers property to the debtor’s spouse or common-law partner under a decree, order or judgment of a competent tribunal or under a written separation agreement and, at that time, the debtor and the debtor’s spouse or common-law partner were separated and living apart as a result of the breakdown of their marriage or common-law partnership (as defined in subsection 248(1) of the Income Tax Act), for the purposes of paragraph (1)(a), the fair market value at that time of the property so transferred is deemed to be nil. However, nothing in this subsection limits the liability of the debtor under any other provision of this Act.
Related persons
(5) For the purposes of this section,
Definitions
(6) The definitions in this subsection apply in this section.
“common-law partner”
« conjoint de fait » “common-law partner” has the same meaning as in subsection 248(1) of the Income Tax Act except that references to “taxpayer” in that definition are to be read as references to “debtor”.
“common-law partnership”
« union de fait » “common-law partnership” has the same meaning as in subsection 248(1) of the Income Tax Act.
“property” « bien » “property” includes money.
2001, c. 25, s. 58; 2002, c. 22, s. 408.
ACQUISITION OF PROPERTY AND SEIZURES
Acquisition of debtor’s property
97.3 For the purpose of collecting amounts owed by a debtor, the Minister may purchase or otherwise acquire any interest in the debtor’s property that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption, and may dispose of any interest so acquired in any manner that the Minister considers reasonable.
2001, c. 25, s. 58.
Moneys seized from debtor
97.31 (1) If the Minister has knowledge or suspects that a person is holding moneys that were seized by a police officer, in the course of administering or enforcing the criminal law of Canada, from a debtor and that are restorable to the debtor, the Minister may, by notice in writing, require that person to turn over the moneys otherwise restorable to the debtor, in whole or in part, to the Receiver General on account of the debtor’s liability under this Act.
Receipt
(2) A receipt issued for moneys turned over is a good and sufficient discharge of the requirement to restore the moneys to the debtor to the extent of the amount so turned over.
2001, c. 25, s. 58.
Seizure of chattels
97.32 (1) If a person fails to pay an amount as required under this Act, the Minister may give thirty days notice to the person by registered or certified mail addressed to the person at their latest known address of the Minister’s intention to direct that the person’s goods and chattels be seized and sold. If the person fails to make the payment before the expiration of the thirty days, the Minister may issue a certificate of the failure and direct that the person’s goods and chattels be seized.
Sale of seized property
(2) Seized property must be kept for ten days at the expense and risk of the owner
and, if the owner does not pay the amount due together with all expenses within the ten days, the property seized shall be sold by public auction.
Notice of sale
(3) Except in the case of perishable goods, notice of the sale setting out the time and place of the sale together with a general description of the property to be sold must be published, a reasonable time before the goods are sold, in one or more newspapers of general local circulation.
Surplus
(4) Any surplus resulting from a sale, after deduction of the amount owing and all expenses, must be paid or returned to the owner of the property seized.
Exemption from seizure
(5) Goods and chattels of any person that would be exempt from seizure under a
writ of execution issued out of a superior court of the province in which the seizure is made are exempt from seizure under this section.
2001, c. 25, s. 58.
Person leaving Canada
97.33 (1) If the Minister suspects that a person who is liable to pay an amount under this Act or would be so liable if the time for payment of the amount had arrived has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice in writing, demand payment of the amount. Despite any other provision of this Act, the person shall pay the amount immediately.
Failure to pay
(2) If a person fails to pay an amount as required, the Minister may direct that the goods and chattels of the person be seized and subsections 97.32(2) to (5) apply.
2001, c. 25, s. 58.
COLLECTION RESTRICTIONS
Collection action delayed
97.34 (1) If a person is liable for the payment of an amount under this Act, if an amount is demanded in a notice served under section 109.3 or 124, or if an amount is demanded under paragraph 133(1)(c) or subsection 133(1.1) in a notice served under subsection 131(2), the Minister must not, for the purpose of collecting the amount, take the following actions until the ninety-first day after the day notice is given to the debtor:
Appeal to Federal Court
(2) If a person has appealed a decision of the Minister of Public Safety and Emergency Preparedness to the Federal Court under section 97.23 or 135, the Minister must not take any action described in subsection (1) to collect the amount in controversy before the date of the decision of the Court or the day on which the person discontinues the appeal.
Reference to Canadian International Trade Tribunal
(3) If the President has referred a question to the Canadian International Trade Tribunal under section 70, the Minister must not take any action described in subsection (1) to collect the amount in controversy before the day on which the question is determined by the Tribunal.
Effect of appeal
Effect of taking security
(5) The Minister must not, for the purpose of collecting an amount payable, or a part of an amount payable, under this Act, take any of the actions described in subsection (1) if a person has given security to the Minister of Public Safety and Emergency Preparedness when requesting or appealing from a decision of that Minister or the President.
2001, c. 25, s. 58; 2002, c. 8, s. 193; 2005, c. 38, ss. 78, 85, 145.
Authorization to proceed immediately
97.35 (1) Despite section 97.34, if, on ex parte application by the Minister, a judge is satisfied that there are reasonable grounds to believe that the collection of all or any part of an amount assessed or demanded under this Act would be jeopardized by a delay in the collection of that amount, the judge shall, on any terms that the judge considers reasonable in the circumstances, authorize the Minister to immediately take any action described in that section to collect the amount.
Notice not sent
(2) An authorization may be granted by a judge notwithstanding that a notice in respect of the amount has not been sent to the debtor at or before the time the application is made if the judge is satisfied that the receipt of the notice by the debtor would likely further jeopardize the collection of the amount and, for the purposes of sections 97.22, 97.24, 97.26, 97.28, 97.31 and 97.32, the amount in respect of which an authorization is granted is deemed to be an amount payable under this Act.
Affidavits
(3) Statements contained in an affidavit filed in the context of an application made under this section may be based on belief but must include the grounds for the belief.
Service of authorization
(4) An authorization must be served by the Minister on the debtor within 72 hours after it is granted, except if the judge orders the authorization to be served at some other time specified in the authorization, and, if a notice has not been sent to the debtor at or before the time of the application, the notice is to be served together with the authorization.
How service effected
(5) Service on a debtor must be effected by personal service or in accordance with the directions of a judge.
Application to judge for direction
(6) If service on a debtor cannot reasonably otherwise be effected as and when required under this section, the Minister may, as soon as is practicable, apply to a judge for further direction.
Review of authorization
(7) If a judge of a court has granted an authorization, the debtor may, on six clear days notice to the Deputy Attorney General of Canada, apply to a judge of the court to review the authorization.
Limitation period for review application
(8) An application under subsection (7) must be made
Hearing in camera
(9) An application may, on request of the debtor, be heard in camera, if the debtor
establishes to the satisfaction of the judge that the circumstances of the case justify in camera proceedings.
Disposition of application
(10) On an application, the judge is to determine the question summarily and may
confirm, set aside or vary the authorization and make any other order that the judge considers appropriate.
Directions
(11) If any question arises as to the course to be followed in connection with anything done or being done under this section and there is no direction in this section in respect of the matter, a judge may give any direction in respect of the matter that, in the opinion of the judge, is appropriate.
No appeal from review order
(12) No appeal lies from an order of a judge made under subsection (10).
2001, c. 25, s. 58.
TRUSTEES, RECEIVERS AND PERSONAL REPRESENTATIVES
Bankruptcies
97.36 (1) The following rules apply to a person who is a bankrupt:
Definition of “bankrupt”
(2) In this section, “bankrupt” has the same meaning as in subsection 2(1) of the Bankruptcy and Insolvency Act.
2001, c. 25, s. 58; 2004, c. 25, s. 196.
Definitions
97.37 (1) The definitions in this subsection apply in this section.
“business” « entreprise » “business” includes a part of a business.
“relevant assets” « actif pertinent » “relevant assets” of a receiver means
Receivers
2001, c. 25, s. 58.
Definitions
97.38 (1) The definitions in this subsection apply in this section and in section
97.39.
“trust” « fiducie » “trust” includes the estate of a deceased individual.
“trustee” « fiduciaire » “trustee” includes the personal representative of a deceased individual, but does not include a receiver.
Trustee’s liability
(2) Subject to subsection (3), each trustee of a trust is liable to satisfy every obligation imposed on the trust under this Act, whether the obligation was imposed during or before the period during which the trustee acts as trustee of the trust, but
the satisfaction of an obligation of a trust by one of the trustees of the trust discharges the liability of all other trustees of the trust to satisfy that obligation.
Joint and several or solidary liability
Waiver
(4) The Minister may, in writing, waive the requirement for the personal representative of a deceased individual to fulfil the obligations under this Act in
respect of the activities of the deceased individual that occurred on or before the day the individual died.
Activities of a trustee
(5) For the purposes of this Act, if a person acts as trustee of a trust, anything done
by the person in the person’s capacity as trustee of the trust is deemed to have been done by the trust and not by the person.
2001, c. 25, s. 58.
Definition of “representative”
97.39 (1) In this section, “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, commercial activity or estate of another person.
Certificates for receivers
(2) Every receiver shall, before distributing to any person any property or money under the control of the receiver in the receiver’s capacity as receiver, obtain a
certificate from the Minister certifying that the following amounts have been paid or security for the payment of the amounts has been accepted by the Minister:
Certificates for representatives
(3) Every representative shall, before distributing to any person any property or money under the control of the representative in the representative’s capacity as representative, obtain a certificate from the Minister certifying that the following
amounts have been paid or that security for the payment of the amounts has been accepted by the Minister:
Liability for failure to obtain certificate
(4) Any receiver or representative who distributes property or money without obtaining a certificate in respect of the amounts referred to in subsection (2) or (3) is personally liable for the payment of those amounts to the extent of the value of the property or money so distributed.
2001, c. 25, s. 58.
AMALGAMATIONS AND WINDINGS-UP
Amalgamations
97.4 (1) If two or more corporations (in this section each referred to as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), the new corporation is, for the purposes of this Act, deemed to be a separate person from each of the predecessors and the same corporation as, and a continuation of, each predecessor.
Exception
(2) Subsection (1) does not apply to the merger or amalgamation of two or more corporations that is the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation.
2001, c. 25, s. 58.
Winding-up
97.41 For the purposes of this Act, if at any time a particular corporation is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before that time, owned by another corporation, the other corporation is deemed to be the same corporation as, and a continuation of, the particular corporation.
2001, c. 25, s. 58.
PARTNERSHIPS
Partnerships
97.42 (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 which
is a limited partner and is not a general partner) are jointly and severally or solidarily liable for
2001, c. 25, s. 58.
UNINCORPORATED BODIES
Compliance by unincorporated bodies
97.43 If any amount is required to be paid or any other thing is required to be done under this Act by a person (in this section referred to as the “body”) that is not an individual, corporation, partnership, trust or estate, the following persons are jointly and severally or solidarily liable to pay that amount or to comply with the requirement:
2001, c. 25, s. 58.
ASSESSMENTS, OBJECTIONS AND APPEALS
Assessments
Assessments — garnishments and non-arms length transfers
97.44 (1) The Minister may assess any amount that a person is liable to pay
Interest
(2) If a person has been assessed an amount under subsection (1), the person shall pay, in addition to the amount, interest at the prescribed rate for the period
beginning on the first day after the day the amount was assessed and ending on the day the amount is paid.
Exception
When assessment may be made
Waiver
(5) Any person may, within the time otherwise limited by paragraph (1)(a) for assessing the person, waive the application of that paragraph by filing with the Minister a waiver in the prescribed form specifying the matter in respect of which the person waives the application of that paragraph.
Revoking waiver
(6) Any person who files a waiver may revoke the waiver on six months notice to the Minister by filing with the Minister a notice of revocation of the waiver in the prescribed form.
2001, c. 25, s. 58.
Liability not affected
97.45 (1) Liability under this Part to pay any amount is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.
Assessment deemed valid
(2) Subject to being reassessed or vacated as a result of an objection or appeal under this Part, an assessment is valid and binding, despite any error, defect or omission in the assessment or in any proceeding under this Part relating to it.
Irregularities
(3) An appeal from an assessment must not be allowed by reason only of an irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Part.
2001, c. 25, s. 58.
Notice of assessment
97.46 After making an assessment, the Minister must send to the person assessed a notice of assessment.
2001, c. 25, s. 58.
Assessment before collection
97.47 (1) The Minister may not collect an amount under section 97.44 unless that amount has been assessed.
Payment of remainder
(2) An amount that is unpaid by a person and the subject of a notice of assessment is payable immediately by the person to the Receiver General.
Security if objection or appeal
(3) If a person objects to or appeals from an assessment under this Part, the Minister shall accept security, in an amount and a form satisfactory to the Minister, given by or on behalf of the person, for the payment of any amount that is in controversy.
2001, c. 25, s. 58.
Objections and Appeals Objection to assessment
97.48 (1) Any person who has been assessed under section 97.44 and who objects to the assessment may, within ninety days after the day notice of the assessment is sent to the person, 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.
Issues to be decided
Late compliance
(3) If a notice of objection filed by a person to whom subsection (2) applies does not include the information required by 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 those paragraphs are deemed to have been 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
Application of subsection (4)
(5) If a person has filed a notice of objection to an assessment (in this subsection referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (8) pursuant to the notice of objection, 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 a 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
Consideration of objection
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 or confirming an assessment, the Minister must send to the person objecting a notice of the Minister’s decision by registered or certified mail.
2001, c. 25, s. 58.
Appeal to the Tax Court of Canada
97.49 If a person files a notice of objection to an assessment and the Minister sends to the person a notice of a reassessment or an additional assessment, in respect of any matter dealt with in the notice of objection, the person may, within ninety days after the day the notice of reassessment or additional assessment was sent by the Minister,
2001, c. 25, s. 58.
Extension of time by Minister
97.5 (1) If no objection to an assessment is filed under section 97.48, within the time limit otherwise provided, 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) The application must set out the reasons why the notice of objection was not filed within the time otherwise limited by this Part for doing so.
How application made
(3) The application must be made by delivering or mailing the application and a copy
of the notice of objection to the Chief of Appeals in a Tax Services Office or Taxation Centre of the Canada Revenue Agency.
Exception
Duties of Minister
Date of objection if application granted
(6) If the application is granted, the notice of objection is deemed to have been filed on the day the decision of the Minister is mailed to the person.
When order to be made
(7) No application may be granted under this section unless
(iii) the application was made as soon as circumstances permitted.
2001, c. 25, s. 58; 2005, c. 38, s. 79.
Extension of time by Tax Court of Canada
97.51 (1) A person who has made an application under section 97.5 may apply to the Tax Court of Canada to have the application granted after either
How application made
(2) The application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the documents filed under subsection 97.5(3).
Copy to the Commissioner
(3) After receiving the application, the Tax Court of Canada must send a copy of it to the office of the Commissioner.
Powers of Court
(4) The Tax Court of Canada may dispose of the application by dismissing or granting it. If the Court grants the application, it 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
(5) No application may be granted under this section unless
(iii) the application was made under subsection 97.5(1) as soon as circumstances permitted.
2001, c. 25, s. 58.
Extension of time to appeal
97.52 (1) If no appeal to the Tax Court of Canada has been taken under section
97.53 within the time set out in that section, a person may make an application to the Court for an order extending the time within which an appeal may be made, 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) The application must set out the reasons why the appeal was not taken on time.
How application made
(3) The application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the Tax Court of Canada Act, three copies of the application together with three copies of the notice of appeal.
Copy to Deputy Attorney General of Canada
(4) After receiving the application, 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 may be made under this section unless
(iii) the application was made as soon as circumstances permitted, and
(iv) there are reasonable grounds for appealing from an assessment.
2001, c. 25, s. 58.
Appeal
97.53 A person who has filed a notice of objection to an assessment under this Part may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after either
2001, c. 25, s. 58.
Limitation on appeals to the Tax Court of Canada
97.54 (1) Despite section 97.49 and 97.53, a person may appeal to the Tax Court of Canada only with respect to
No right of appeal
(2) Despite sections 97.49 and 97.53, 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.
2001, c. 25, s. 58.
Institution of appeal
97.55 An appeal to the Tax Court of Canada under this Part, other than one referred to in section 18.3001 of the Tax Court of Canada Act, must be taken in the manner set out in that Act or in any rules made under that Act.
2001, c. 25, s. 58.
Notice to Commissioner
97.56 (1) If an appeal referred to in section 18.3001 of the Tax Court of Canada Act is made to the Tax Court of Canada, the Court must immediately send a copy of the notice of appeal to the office of the Commissioner.
Notice, etc., forwarded to Tax Court of Canada
(2) Immediately after receiving notice of an appeal, the Commissioner must forward to the Tax Court of Canada and the appellant copies of all applications, notices of assessment, notices of objection and notifications, if any, that are relevant to the appeal. Once forwarded, the copies form part of the record before the Tax Court of Canada and are evidence of the existence of the documents and of the making of the statements contained in them.
2001, c. 25, s. 58.
Disposition of appeal
97.57 The Tax Court of Canada may dispose of an appeal from an assessment by dismissing or allowing it. If the appeal is allowed, the Court may vacate the assessment or refer it back to the Minister for reconsideration and reassessment.
2001, c. 25, s. 58.
References to Tax Court of Canada
97.58 (1) If the Minister and another person agree in writing that a question arising under this Part, in respect of any assessment or proposed assessment, should be determined by the Tax Court of Canada, that question shall be determined by that Court.
Time during consideration not to count
(2) The time between the day proceedings are taken in the Tax Court of Canada to
have a question determined and the day the question is finally determined must not be counted in the calculation of
2001, c. 25, s. 58.
PART VI
ENFORCEMENT
POWERS OF OFFICERS
Search of the person
98. (1) An officer may search
Person taken before senior officer
Idem
otherwise, direct that the person be searched.
Search by same sex
(4) No person shall be searched under this section by a person who is not of the same sex, and if there is no officer of the same sex at the place at which the search
is to take place, an officer may authorize any suitable person of the same sex to perform the search.
Examination of goods
99. (1) An officer may
(c.1) at any time up to the time of exportation, examine any mail that is to be exported and, subject to this section, open or cause to be opened any such mail that the officer suspects on reasonable grounds contains any goods the exportation of which is prohibited, controlled or regulated under any Act of Parliament, and take samples of anything contained in such mail in reasonable amounts;
(d) where the officer suspects on reasonable grounds that an error has been made in the tariff classification, value for duty or quantity of any goods accounted for under section 32, or where a refund or drawback is requested in respect of any goods under this Act or pursuant to the Customs Tariff, examine the goods and take samples thereof in reasonable amounts;
(d.1) where the officer suspects on reasonable grounds that an error has been made with respect to the origin claimed or determined for any goods accounted for under section 32, examine the goods and take samples thereof in reasonable amounts;
Exception for mail
Exception for mail
(3) An officer may cause imported mail, or mail that is being exported, that weighs
thirty grams or less to be opened in his or her presence by the person to whom it is addressed, the person who sent it or a person authorized by either of those persons.
Samples
(4) Samples taken pursuant to subsection (1) shall be disposed of in such manner as the Minister may direct.
R.S., 1985, c. 1 (2nd Supp.), s. 99; 1988, c. 65, s. 79; 2001, c. 25, s. 59.
Power to stop
99.1 (1) If an officer has reasonable grounds to suspect that a person has entered Canada without presenting himself or herself in accordance with subsection 11(1), the officer may stop that person within a reasonable time after the person has entered Canada.
Powers of officer
(2) An officer who stops a person referred to in subsection (1) may
2001, c. 25, s. 60.
Search of persons
99.2 (1) An officer may search any person who is in or is leaving a customs controlled area, other than a prescribed person or a member of a prescribed class of persons who may be searched under subsection (2), if the officer suspects on reasonable grounds that the person has secreted on or about their person anything in respect of which this Act or the regulations have been or might be contravened, anything that would afford evidence with respect to a contravention of this Act or the regulations or any goods the importation or exportation of which is prohibited, controlled or regulated under this or any other Act of Parliament.
Search of prescribed persons
Person taken before senior officer
request of the person, immediately take that person before the senior officer at the place where the search is to be conducted.
Review by senior officer
(4) A senior officer before whom a person is taken by an officer shall, if the senior officer agrees with the officer that under subsection (1) or (2), as the case may be, the person may be searched, direct that the person be searched or, if the senior officer does not so agree, discharge the person.
Limitations on searches
(5) No person may be searched by an officer who is not of the same sex and, if there
is no officer of the same sex at the place at which the search is to be conducted, an officer may authorize any suitable person of the same sex to conduct the search.
2001, c. 25, s. 60; 2009, c. 10, s. 10.
Non-intrusive examination of goods
99.3 (1) An officer may, in accordance with the regulations and without individualized suspicion, conduct a non-intrusive examination of goods in the custody or possession of a person who is in or is leaving a customs controlled area.
Other examination of goods
(2) An officer may examine any goods in the custody or possession of a person who is in or is leaving a customs controlled area and open or cause to be opened any baggage, package or container and take samples of the goods in reasonable amounts, if the officer suspects on reasonable grounds that this Act or any other Act of Parliament administered or enforced by the officer or any regulations made under it have been or might be contravened in respect of the goods.
Examination of abandoned goods
(3) An officer may, at any time, open or cause to be opened, examine and detain
any goods, baggage, package or container that is found abandoned or that is not in the possession of any person in a customs controlled area.
2001, c. 25, s. 60; 2009, c. 10, s. 11.
Regulations
99.4 The Governor in Council may make regulations
apparatuses or classes of machines, instruments, devices or apparatuses that may be used to conduct examinations.
2001, c. 25, s. 60.
Officer stationed on board conveyance
100. (1) An officer may be stationed on board any conveyance that has arrived in Canada from a place outside Canada for the purpose of doing anything he is required or authorized to do in the administration or enforcement of this or any other Act of Parliament.
Carriage, accommodation and food provided
(2) An officer stationed on board a conveyance pursuant to subsection (1) shall be
carried free of charge, and the person in charge of the conveyance shall ensure that the officer is provided with suitable accommodation and food.
Detention of controlled goods
101. Goods that have been imported or are about to be exported may be detained by an officer until he is satisfied that the goods have been dealt with in accordance with this Act, and any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, and any regulations made thereunder.
Disposition of goods illegally imported
102. (1) Goods that have been imported in contravention of this or any other Act of Parliament, or any regulation made thereunder, and that have been detained under section 101 shall be disposed of in accordance with that Act or regulation, but, where there is no provision in that Act or regulation for the disposition of such goods, the importer may abandon the goods to Her Majesty in right of Canada in accordance with section 36 or export them.
Idem
(2) Goods referred to in subsection (1) that are not disposed of, abandoned or exported in accordance with that subsection within such period of time as may be prescribed, may be deposited in a place of safe-keeping referred to in section 37 and, if they are so deposited, sections 37 to 39 apply in respect of the goods as if they had been deposited therein pursuant to section 37.
Duties removed
(3) Goods are, from the time they are disposed of or exported under subsection (1), no longer charged with duties levied thereon.
Custody of goods subject to seizure but not seized
103. (1) An officer may, instead of seizing any goods or conveyances that he is authorized by or pursuant to this Act to seize, leave them in the custody of the person from whom he would otherwise have seized them or any other person satisfactory to the officer.
Notice
(2) Where an officer leaves goods or a conveyance in the custody of any person pursuant to subsection (1), the officer shall give notice to the person from whom he would otherwise have seized them that he is doing so, and the goods or conveyance
shall, for the purposes of this Act, be deemed to have been seized on the day the notice is given.
Conditions of custody
(3) Every person who has the custody of goods or a conveyance pursuant to subsection (1) shall hold them in safe-keeping, without charge to Her Majesty, until their forfeiture is final or a final decision is taken as to whether or not they are forfeit, and shall make them available to an officer on request, and shall not dispose of them in any manner or remove them from Canada, while he has custody of them pursuant to subsection (1), unless he is authorized to do so by an officer.
When officer to take custody
(4) An officer may at any time take custody of goods or a conveyance left in the
custody of any person pursuant to subsection (1) and shall, where the forfeiture of the goods or conveyance is final, take custody thereof.
Power to call in aid
104. An officer may call on other persons to assist him in exercising any power of search, seizure or detention that he is authorized under this Act to exercise, and any person so called on is authorized to exercise any such power.
Carrying out agreements
105. Where the Government of Canada has entered into an agreement with the government of another country pursuant to which powers, duties or functions relating to the importation of goods into Canada may be exercised or performed in that other country and powers, duties or functions relating to the importation of goods into that other country may be exercised or performed in Canada, any officer or peace officer designated for the purpose by the Minister may exercise in Canada any powers of inspection, examination, search or detention on behalf of that other country that are specified in the agreement.
LIMITATION OF ACTIONS OR PROCEEDINGS
Limitation of action against officer or person assisting
106. (1) No action or judicial proceeding shall be commenced against an officer for anything done in the performance of his duties under this or any other Act of Parliament or a person called on to assist an officer in the performance of such duties more than three months after the time when the cause of action or the subject-matter of the proceeding arose.
Limitation of action to recover goods
Stay of action or judicial proceeding
(3) Where, in any action or judicial proceeding taken otherwise than under this Act, substantially the same facts are at issue as those that are at issue in an action or proceeding under this Act, the Minister may file a stay of proceedings with the body before whom that action or judicial proceeding is taken, and thereupon the
proceedings before that body are stayed pending final determination of the outcome of the action or proceeding under this Act.
DISCLOSURE OF INFORMATION
Definitions
107. (1) The definitions in this subsection apply in this section.
“customs information” « renseignement douanier » “customs information” means information of any kind and in any form that
“specified person”
« personne déterminée » “specified person” 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 to carry out the provisions of this Act, the Customs Tariff or the Special Import Measures Act. It includes a person who was formerly so employed or engaged or who formerly occupied such a position.
Prohibition — provision or use of customs information
(2) Except as authorized under this section, no person shall
Authorized use of customs information by official
(3) An official may use customs information
Authorized provision of information
(iii) a dispute settlement panel or an appellate body created under an international agreement relating to trade;
(c) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of this Act, the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Export and Import Permits Act, the Immigration and Refugee Protection Act, the Special Import Measures Act or Part 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act by an official of the Agency;
(c.1) may reasonably be regarded as necessary solely for a purpose relating to the enforcement of the Agriculture and Agri-Food Administrative Monetary Penalties Act, the Canada Agricultural Products Act, the Feeds Act, the Fertilizers Act, the Fish Inspection Act, the Health of Animals Act, the Meat Inspection Act, the Plant Protection Act and the Seeds Act by an official of the Agency;
(c.2) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of Part V.1 by an official or a class of officials of the Canada Revenue Agency designated by the Minister of National Revenue;
Provision of information to certain persons
(iii) goods that may be evidence of an offence under that Act;
(g.1) an official of the Canada Revenue Agency solely for a purpose relating to the administration or enforcement of the Canada Pension Plan, the Employment Insurance Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act or the Income Tax Act;
(j.1) an official of the Canadian Food Inspection Agency for the purpose of administering or enforcing any Act referred to in section 11 of the Canadian Food Inspection Agency Act if the information relates to the import, export or in-transit movement of goods into or out of Canada;
Provision of customs information by Minister
Notification of Privacy Commissioner
(7) If customs information provided under subsection (6) is personal information within the meaning of section 3 of the Privacy Act, the Minister must notify, in writing, the Privacy Commissioner appointed under section 53 of that Act of any provision of personal information under that subsection before its provision if reasonably practicable or, in any other case, without delay after the provision. The Privacy Commissioner may, if the Privacy Commissioner considers it appropriate, notify the individual to whom the information relates of the provision of the information.
Providing customs information to other governments
(8) Customs information may be provided by any person to an official or any other 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 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.
Disclosure of customs information to certain persons
Evidence
(10) Despite any other Act of Parliament or other law, no official may be required, in connection with any legal proceedings, to give or produce evidence relating to any customs information.
Measures to protect customs information
Appeal from order to disclose customs information
Disposition of appeal
(13) The court to which the appeal is taken may allow the appeal and quash the order or direction appealed from or may dismiss the appeal. The rules of practice and procedure from time to time governing appeals to the courts apply, with any modifications that the circumstances require, in respect of the appeal.
Stay
(14) An appeal stays the operation of the order or direction appealed from until judgment in the appeal is pronounced.
Regulations
(15) The Governor in Council may make regulations prescribing the circumstances in
which fees may be charged for providing or providing access to customs information or making or certifying copies of information and the amount of any such fees.
R.S., 1985, c. 1 (2nd Supp.), s. 107; 1992, c. 28, s. 25; 1995, c. 41, s. 27; 2001, c. 25, ss. 61, 111, c. 41, s. 121; 2005, c. 34, s. 79, c. 38, ss. 80, 145.
Passenger information
107.1 (1) The Minister may, under prescribed circumstances and conditions, require any prescribed person or prescribed class of persons to provide, or to provide access to, within the prescribed time and in the prescribed manner, prescribed information about any person on board a conveyance.
Disclosure
(2) Any person who is required under subsection (1) to provide, or provide access to, prescribed information shall do so despite any restriction under the Aeronautics Act on the disclosure of such information.
2001, c. 25, s. 61; 2009, c. 10, s. 12.
108. [Repealed, 2001, c. 25, s. 61]
INQUIRIES
Inquiry
109. (1) The Minister may, for any purpose related to the administration or enforcement of this Act, authorize any person to make an inquiry into any matter specified by the Minister.
Powers of person authorized
Travel and living expenses
PENALTIES AND INTEREST
Designated provisions
109.1 (1) Every person who fails to comply with any provision of an Act or a regulation designated by the regulations made under subsection (3) is liable to a penalty of not more than twenty-five thousand dollars, as the Minister may direct.
Failure to comply
(2) Every person who fails to comply with any term or condition of a licence issued under this Act or the Customs Tariff or any obligation undertaken under section 4.1 is liable to a penalty of not more than twenty-five thousand dollars, as the Minister may direct.
Designation by regulation
(3) The Governor in Council may make regulations
1993, c. 25, s. 80; 1995, c. 41, s. 29; 1997, c. 36, s. 182; 2001, c. 25, s. 62.
109.11 [Repealed, 2001, c. 25, s. 62]
Definition of “designated goods”
109.2 (1) In this section, “designated goods” includes firearms, weapons, ammunition and any other goods classified under Chapter 93 of the List of Tariff Provisions set out in the schedule to the Customs Tariff or under tariff item No. 9898.00.00 of that List.
Contravention relating to tobacco products and designated goods
(2) Every person who
1993, c. 25, s. 80; 1995, c. 41, s. 29; 1997, c. 36, s. 184.
Assessment
109.3 (1) A penalty to which a person is liable under section 109.1 or 109.2 may be assessed by an officer and, if an assessment is made, an officer shall serve on the person a written notice of that assessment by sending it by registered or certified mail or delivering it to the person.
Limitation on assessment
(2) A person shall not be assessed penalties under both sections 109.1 and 109.2 in respect of the same contravention of this Act, the Customs Tariff or the Special Import Measures Act or the regulations made under those Acts.
Penalty in addition to other sanction
(3) An assessment under subsection (1) may be made in addition to a seizure under this Act or a demand for payment under section 124, in respect of the same contravention of this Act or the regulations.
Sufficiency of short-form description
(4) The use on a notice of assessment of a short-form description established under
paragraph 109.1(3)(b) or of a description that deviates from that description without affecting its substance is sufficient for all purposes to describe the contravention.
1993, c. 25, s. 80; 1995, c. 41, s. 30; 2001, c. 25, s. 63.
When penalty becomes payable
109.4 A penalty assessed against a person under section 109.3 shall become payable on the day the notice of assessment of the penalty is served on the person.
1993, c. 25, s. 80.
Interest on penalties
109.5 (1) Subject to subsection (2), a person on whom a notice of assessment of a penalty has been served under section 109.3 shall pay, in addition to the penalty, interest at the prescribed rate for the period beginning on the day after the notice was served on the person and ending on the day the penalty has been paid in full, calculated on the outstanding balance of the penalty.
Exception
(2) Interest is not payable if the penalty is paid in full by the person within thirty days after the date of the notice of assessment.
1993, c. 25, s. 80; 2001, c. 25, s. 64.
SEIZURES
Seizure of goods or conveyances
110. (1) An officer may, where he believes on reasonable grounds that this Act or the regulations have been contravened in respect of goods, seize as forfeit
Seizure of conveyances
(2) An officer may, where he believes on reasonable grounds that this Act or the regulations have been contravened in respect of a conveyance or in respect of persons transported by a conveyance, seize as forfeit the conveyance.
Seizure of evidence
(3) An officer may, where he believes on reasonable grounds that this Act or the regulations have been contravened, seize anything that he believes on reasonable grounds will afford evidence in respect of the contravention.
Notice of seizure
the seizure to any person who the officer believes on reasonable grounds is entitled to make an application under section 138 in respect of the goods or conveyance.
Information for search warrant
111. (1) A justice of the peace who is satisfied by information on oath in the form set out as Form 1 in Part XXVIII of the Criminal Code, varied to suit the case, that there are reasonable grounds to believe that there will be found in a building, receptacle or place
Execution in another territorial jurisdiction
(2) A justice of the peace may, where a building, receptacle or place referred to in subsection (1) is in a territorial division other than that in which the justice of the peace has jurisdiction, issue his warrant in a form similar to the form referred to in subsection (1), modified according to the circumstances, and the warrant may be executed in the other territorial division after it has been endorsed, in the manner set out in Form 28 of Part XXVIII of the Criminal Code, by a justice of the peace having jurisdiction in that territorial division.
Seizure of things not specified
Execution of search warrant
(4) A warrant issued under subsection (1) shall be executed by day, unless the justice of the peace, by the warrant, authorizes execution of it by night.
Form of search warrant
(5) A warrant issued under subsection (1) may be in the form set out as Form 5 in Part XXVIII of the Criminal Code, varied to suit the case.
Where warrant not necessary
(6) An officer may exercise any of the powers referred to in subsection (1) without a warrant if the conditions for obtaining the warrant exist but by reason of exigent circumstances it would not be practical to obtain the warrant.
Exigent circumstances
(7) For the purposes of subsection (6), exigent circumstances include circumstances in which the delay necessary to obtain a warrant under subsection (1) would result in danger to human life or safety or the loss or destruction of anything liable to seizure.
R.S., 1985, c. 1 (2nd Supp.), s. 111; 1992, c. 1, s. 143(E).
Powers of entry
112. For the purpose of exercising his authority under section 111, an officer may, with such assistance as he deems necessary, break open any door, window, lock, fastener, floor, wall, ceiling, compartment, plumbing fixture, box, container or any other thing.
Limitation for seizures and ascertained forfeitures
113. No seizure may be made under this Act or notice sent under section 124 more than six years after the contravention or use in respect of which such seizure is made or notice is sent.
Custody of things seized
114. (1) Anything that is seized under this Act shall forthwith be placed in the custody of an officer.
Report where evidence seized
(2) Where an officer seizes anything as evidence under this Act, the officer shall forthwith report the circumstances of the case to the President.
Return of evidence
(3) Anything that is seized under this Act as evidence alone shall be returned forthwith on completion of all proceedings in which the thing seized may be required.
R.S., 1985, c. 1 (2nd Supp.), s. 114; 1999, c. 17, s. 127; 2005, c. 38, s. 85.
Copies of records
115. (1) If any record is examined or seized under this Act, the Minister, or the officer by whom it is examined or seized, may make or cause to be made one or more copies of it, and a copy purporting to be certified by the Minister or a person authorized by the Minister is admissible in evidence and has the same probative force as the original would have if it had been proved in the ordinary way.
Detention of records seized
R.S., 1985, c. 1 (2nd Supp.), s. 115; 2001, c. 25, s. 65.
Goods stopped or taken by peace officer
116. Where a peace officer detains or seizes anything that he suspects is subject to seizure under this Act, he shall forthwith notify an officer thereof and describe the thing detained or seized to the officer.
RETURN OF GOODS SEIZED
Return of goods seized
117. (1) An officer may, subject to this or any other Act of Parliament, return any goods that have been seized under this Act to the person from whom they were seized or to any person authorized by the person from whom they were seized on receipt of
No return of certain goods
(2) Despite subsection (1), if spirits, wine, specially denatured alcohol, restricted formulations, raw leaf tobacco, excise stamps or tobacco products are seized under
this Act, they shall not be returned to the person from whom they were seized or any
other person unless they were seized in error.
R.S., 1985, c. 1 (2nd Supp.), s. 117; 1995, c. 41, s. 31; 1997, c. 36, s. 185; 2002, c. 22,
s. 338; 2007, c. 18, s. 137; 2010, c. 12, s. 50.
Return of conveyance seized
118. An officer may, subject to this or any other Act of Parliament, return any conveyance that has been seized under this Act to the person from whom it was seized or to any person authorized by the person from whom it was seized on receipt of
Return of animals or perishable goods seized
119. (1) An officer shall, subject to this or any other Act of Parliament, return any animals or perishable goods that have been seized under this Act and have not been sold under subsection (2) to the person from whom they were seized or to any person authorized by the person from whom they were seized at the request of such person and on receipt of
Sale of seized goods
(2) An officer may sell any animals or perishable goods that have been seized under this Act, in order to avoid the expense of keeping them or to avoid their deterioration, at any time after giving the person from whom they were seized or the owner thereof a reasonable opportunity to obtain the animals or perishable goods under subsection (1), and the proceeds of the sale shall be held as forfeit in lieu of the thing sold.
R.S., 1985, c. 1 (2nd Supp.), s. 119; 1995, c. 41, s. 32; 1997, c. 36, s. 186.
Dealing with goods seized
119.1 (1) Where any goods are seized under this Act, the Minister may authorize an officer to sell, destroy or otherwise deal with the goods.
Excise stamps not to be sold
(1.01) Despite subsection (1), the Minister shall not authorize an officer to sell excise
stamps that have been seized under this Act.
Restriction
(1.1) Subject to the regulations, the sale under subsection (1) of
Proceeds of sale
(2) The Minister shall hold the proceeds from the sale of any goods under subsection
(1) as forfeit in lieu of the goods sold.
Payment of compensation
1994, c. 37, s. 9; 2002, c. 22, s. 339; 2007, c. 18, s. 138; 2010, c. 12, s. 51.
Value substituted for value for duty
120. For the purpose of calculating the amount of money referred to in paragraph 117(a) or 119(1)(a), where the value for duty of goods cannot be ascertained, the value of the goods at the time of seizure, as determined by the Minister, may be substituted for the value for duty thereof.
Goods no longer forfeit
121. Goods or conveyances in respect of which money or security is received under section 117, 118 or 119 shall cease to be forfeit from the time the money or security is received and the money or security shall be held as forfeit in lieu thereof.
FORFEITURES
General Forfeitures accrue automatically from time of contravention
122. Subject to the reviews and appeals established by this Act, any goods or conveyances that are seized as forfeit under this Act within the time period set out in section 113 are forfeit
Review of forfeiture
123. The forfeiture of goods or conveyances seized under this Act or any money or security held as forfeit in lieu of such goods or conveyances is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 127.1 and
129.
R.S., 1985, c. 1 (2nd Supp.), s. 123; 2001, c. 25, s. 66.
Ascertained Forfeiture Ascertained forfeitures
124. (1) Where an officer believes on reasonable grounds that a person has contravened any of the provisions of this Act or the regulations in respect of any goods or conveyance, the officer may, if the goods or conveyance is not found or if the seizure thereof would be impractical, serve a written notice on that person demanding payment of
Determination of amount of payment in respect of goods
Determination of amount of payment in respect of conveyances
(3) For the purpose of paragraph (1)(a), an officer may demand payment in respect of a conveyance of an amount of money of a value equal to the value of the conveyance at the time the notice is served, as determined by the Minister.
Value substituted for value for duty
(4) For the purpose of calculating the amount of money referred to in subsection (2), where the value for duty of goods cannot be ascertained, the value of the goods at the time the notice is served under subsection (1), as determined by the Minister, may be substituted for the value for duty thereof.
Value of exported goods
(4.1) Sections 117 and 119 and subsection (2) apply to a contravention of this Act or the regulations in respect of goods that have been or are about to be exported,
except that the references to “value for duty of the goods” in those provisions are to be read as references to “value of the goods”.
Value of goods
(4.2) For the purposes of subsection (4.1), the expression “value of the goods” means the total of all payments made or to be made by the purchaser of the goods to or for the benefit of the vendor.
Value of goods set by Minister
(4.3) If the value of the goods cannot be determined under subsection (4.2), the Minister may determine that value.
Service of notice
(5) Service of the notice referred to in subsection (1) is sufficient if it is sent by registered mail addressed to the person on whom it is to be served at his latest known address.
Interest
(6) A person on whom a notice of ascertained forfeiture has been served shall pay, in addition to the amount set out in the notice, interest at the prescribed rate for the period beginning on the day after the notice was served and ending on the day the
amount is paid in full, calculated on the outstanding balance. However, interest is not payable if the amount is paid in full within thirty days after the date of the notice.
R.S., 1985, c. 1 (2nd Supp.), s. 124; 1995, c. 41, s. 33; 1997, c. 36, s. 187; 2001, c. 25,
s. 67.
Seizure cancels notice
125. The seizure under this Act of anything in respect of which a notice is served under section 124, except as evidence alone, constitutes a cancellation of the notice where the notice and the seizure are in respect of the same contravention.
Limitation respecting seizure
126. Nothing in respect of which a notice is served under section 124 is, from the time the amount demanded in the notice is paid or from the time a decision of the Minister under section 131 is requested in respect of the amount demanded, subject to seizure under this Act in respect of the same contravention except as evidence alone.
Review of Seizure, Ascertained Forfeiture or Penalty Assessment No review or appeal
126.1 Sections 127 to 133 do not apply to a contravention of subsection 40(3) of this Act by a person referred to in paragraph (c) of that subsection, or to a contravention of section 32.2 of this Act in circumstances to which subsection 32.2(6) of this Act applies, or to a contravention of subsection 95(1), 118(1) or (2), 121(1) or 122(1) of the Customs Tariff.
1995, c. 41, s. 34; 1997, c. 36, s. 188.
Review of ascertained forfeiture or penalty assessment
127. The debt due to Her Majesty as a result of a notice served under section
109.3 or a demand under section 124 is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 127.1 and 129.
R.S., 1985, c. 1 (2nd Supp.), s. 127; 1993, c. 25, s. 81; 2001, c. 25, s. 68.
Corrective measures
127.1 (1) The Minister, or any officer designated by the President for the purposes of this section, may cancel a seizure made under section 110, cancel or reduce a penalty assessed under section 109.3 or an amount demanded under section 124 or refund an amount received under any of sections 117 to 119 within thirty days after the seizure, assessment or demand, if
Interest
(2) If an amount is returned to a person under paragraph (1)(a), the person shall be given interest on that amount at the prescribed rate for the period beginning on the
day after the amount was originally paid by that person and ending on the day it was returned.
2001, c. 25, s. 68; 2005, c. 38, s. 81; 2009, c. 10, s. 13(F).
Report to President
128. Where goods or a conveyance has been seized under this Act, or a notice has been served under section 109.3 or 124, the officer who seized the goods or conveyance or served the notice or caused it to be served shall forthwith report the circumstances of the case to the President.
R.S., 1985, c. 1 (2nd Supp.), s. 128; 1993, c. 25, s. 81; 1999, c. 17, s. 127; 2005, c. 38,
s. 85.
Request for Minister’s decision
129. (1) The following persons may, within ninety days after the date of a seizure or the service of a notice, request a decision of the Minister under section 131 by giving notice in writing, or by any other means satisfactory to the Minister, to the officer who seized the goods or conveyance or served the notice or caused it to be served, or to an officer at the customs office closest to the place where the seizure took place or closest to the place from where the notice was served:
Burden of proof
(2) The burden of proof that notice was given under subsection (1) lies on the person claiming to have given the notice.
R.S., 1985, c. 1 (2nd Supp.), s. 129; 1993, c. 25, s. 82; 2001, c. 25, s. 69.
Extension of time by Minister
129.1 (1) If no request for a decision of the Minister is made under section 129 within the time provided in that section, a person may apply in writing to the Minister for an extension of the time for making the request and the Minister may grant the application.
Reasons
(2) An application must set out the reasons why the request was not made on time.
Burden of proof of application
(3) The burden of proof that an application has been made under subsection (1) lies on the person claiming to have made it.
Notice of decision
(4) The Minister must, without delay after making a decision in respect of an application, notify the applicant in writing of the decision.
Conditions for granting application
(5) The application may not be granted unless
(iii) the application was made as soon as circumstances permitted.
2001, c. 25, s. 70.
Extension of time by Federal Court
129.2 (1) A person may apply to the Federal Court to have their application under section 129.1 granted if
Application process
Powers of the Court
may impose any terms that it considers just or order that the request under section 129 be deemed to have been made on the date the order was made.
Conditions for granting application
(4) The application may not be granted unless
(iii) the application was made as soon as circumstances permitted.
2001, c. 25, s. 70.
Notice of reasons for action
130. (1) Where a decision of the Minister under section 131 is requested under section 129, the President shall forthwith serve on the person who requested the decision written notice of the reasons for the seizure, or for the notice served under section 109.3 or 124, in respect of which the decision is requested.
Evidence
(2) The person on whom a notice is served under subsection (1) may, within thirty
days after the notice is served, furnish such evidence in the matter as he desires to furnish.
Evidence
(3) Evidence may be given under subsection (2) by affidavit made before any person authorized by an Act of Parliament or of the legislature of a province to administer oaths or take affidavits.
R.S., 1985, c. 1 (2nd Supp.), s. 130; 1993, c. 25, s. 83; 1999, c. 17, s. 127; 2001, c. 25,
s. 71; 2005, c. 38, s. 85.
Decision of the Minister
131. (1) After the expiration of the thirty days referred to in subsection 130(2), the Minister shall, as soon as is reasonably possible having regard to the circumstances, consider and weigh the circumstances of the case and decide
Exception
(1.1) A person on whom a notice is served under section 130 may notify the
Minister, in writing, that the person will not be furnishing evidence under that section and authorize the Minister to make a decision without delay in the matter.
Notice of decision
(2) The Minister shall, forthwith on making a decision under subsection (1), serve on the person who requested the decision a detailed written notice of the decision.
Judicial review
(3) The Minister’s decision under subsection (1) is not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by subsection 135(1).
R.S., 1985, c. 1 (2nd Supp.), s. 131; 1993, c. 25, s. 84; 2001, c. 25, s. 72.
Where there is no contravention
132. (1) Subject to this or any other Act of Parliament,
Interest on money returned
(2) Where any money is authorized under subsection (1) to be returned to any person, there shall be paid to that person, in addition to the money returned, interest on the money at the prescribed rate for the period beginning on the day after the day the money was paid and ending on the day the money is returned.
(3) [Repealed, 1992, c. 28, s. 26]
R.S., 1985, c. 1 (2nd Supp.), s. 132; 1992, c. 28, s. 26; 1993, c. 25, s. 85; 2001, c. 25,
s. 73.
Where there is contravention
133. (1) Where the Minister decides, under paragraph 131(1)(a) or (b), that there has been a contravention of this Act or the regulations in respect of the goods or conveyance referred to in that paragraph, and, in the case of a conveyance referred to in paragraph 131(1)(b), that it was used in the manner described in that paragraph, the Minister may, subject to such terms and conditions as the Minister may determine,
Powers of Minister
(1.1) If the Minister decides under paragraph 131(1)(c) that the person failed to
comply, the Minister may, subject to any terms and conditions that the Minister may determine,
Return of goods under paragraph (1)(a)
Return of a conveyance under paragraph (1)(a)
Amount demanded in respect of goods under paragraph (1)(c)
(4) The amount of money that the Minister may demand under paragraph (1)(c) in respect of goods shall not exceed an amount equal to the aggregate of the value for
duty of the goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto,
Amount demanded in respect of conveyance under paragraph (1)(c)
(5) The amount of money that the Minister may demand under paragraph (1)(c) in respect of a conveyance shall not exceed an amount equal to the value of the
conveyance at the time of seizure or of service of the notice under section 124, as determined by the Minister.
Value substituted for value for duty
(6) For the purpose of calculating the amount of money referred to in subsection (2) or (4), where the value for duty of goods cannot be ascertained, the value of the goods at the time of seizure or of service of the notice under section 124, as determined by the Minister, may be substituted for the value for duty thereof.
Interest
(7) If an amount of money is demanded under paragraph (1)(c) or (1.1)(b), the person to whom the demand is made shall pay the amount demanded together with interest at the prescribed rate for the period beginning on the day after the notice is served under subsection 131(2) and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount. However, interest is not payable if the amount demanded is paid in full within thirty days after the notice is served.
(8) [Repealed, 1992, c. 28, s. 27]
R.S., 1985, c. 1 (2nd Supp.), s. 133; 1992, c. 28, s. 27; 1993, c. 25, s. 86; 1995, c. 41,
s. 35; 1997, c. 36, s. 189; 2001, c. 25, s. 74.
134. [Repealed, 1998, c. 19, s. 263]
Federal Court
135. (1) A person who requests a decision of the Minister under section 131 may, within ninety days after being notified of the decision, appeal the decision by way of an action in the Federal Court in which that person is the plaintiff and the Minister is the defendant.
Ordinary action
(2) The Federal Courts Act and the rules made under that Act applicable to ordinary
actions apply in respect of actions instituted under subsection (1) except as varied by special rules made in respect of such actions.
R.S., 1985, c. 1 (2nd Supp.), s. 135; 1990, c. 8, s. 49; 2002, c. 8, s. 134.
Restoration of goods pending appeal
136. Where an appeal is taken by the Crown from any judgment that orders the Crown to give or return anything that has been seized under this Act to any person, the execution of the judgment shall not be suspended if the person to whom the goods are ordered given or returned gives such security to the Crown as the court that rendered the judgment, or a judge thereof, considers sufficient to ensure delivery of the goods or the full value thereof to the Crown if the judgment so appealed is reversed.
Service of notices
137. The service of the President’s notice under section 130 or the notice of the Minister’s decision under section 131 is sufficient if it is sent by registered mail addressed to the person on whom it is to be served at his latest known address.
R.S., 1985, c. 1 (2nd Supp.), s. 137; 1999, c. 17, s. 127; 2005, c. 38, s. 85.
Third Party Claims Third party claims
138. (1) If goods or a conveyance is seized as forfeit under this Act or if a conveyance is detained under subsection 97.25(2), any person, other than the person in whose possession it was when seized or detained, who claims an interest in it as owner, mortgagee, hypothecary creditor, lien-holder or holder of any like interest may, within ninety days after the seizure or detention, apply for a decision by the Minister under section 139.
Application procedure
(2) A person may apply for a decision by giving notice in writing to the officer who seized or detained the goods or conveyance or to an officer at the customs office closest to the place where the seizure or detention took place.
Burden of proof of application
(3) The burden of proof that an application has been made under subsection (1) lies on the person claiming to have made it.
Provision of evidence
(4) A person who applies under subsection (1) must provide evidence that relates to
their interest in the seized or detained goods or conveyance and any other evidence requested by the Minister in respect of that interest.
Manner of giving evidence
Late applications
of the ninety days referred to in subsection (1) by a person who has not claimed an interest in the seized or detained goods or conveyance within those ninety days.
Conditions for late applications
R.S., 1985, c. 1 (2nd Supp.), s. 138; 1992, c. 1, s. 62, c. 51, s. 45; 1998, c. 30, s. 14; 1999, c. 3, s. 60, c. 17, s. 127; 2001, c. 25, s. 75.
Decision of Minister
139. The Minister must decide an application made under section 138 without delay and, if the Minister is satisfied that the following conditions are met, must make a determination that the applicant’s interest in the goods or conveyance is not affected by the seizure or detention and as to the nature and extent of the applicant’s interest at the time of the contravention or use:
R.S., 1985, c. 1 (2nd Supp.), s. 139; 2001, c. 25, s. 75.
Order
139.1 (1) A person who makes an application under section 138 may, within ninety days after being notified of the decision, apply for an order under this section by giving notice in writing to the court.
Meaning of “court”
(2) In this section, “court” means
Date of hearing
has been made, for the hearing of the application.
Notice to Minister
(4) The applicant, no later than fifteen days before the day fixed for the hearing,
must serve notice of the application and of the hearing on the Minister, or an officer designated by the Minister for the purposes of this section.
Service by registered mail
(5) Service of the notice is sufficient if it is sent by registered mail addressed to the Minister.
Order
(6) The applicant is entitled to an order declaring that the applicant’s interest is not affected by the seizure or detention and declaring the nature and extent of the
applicant’s interest at the time of the contravention or use if, on the hearing of the application, the court is satisfied that the applicant
2001, c. 25, s. 75; 2002, c. 7, s. 272; 2009, c. 10, s. 14(F).
Appeal
140. (1) A person who makes an application under section 139.1 or the Crown may appeal to the court of appeal from an order made under that section and the appeal shall be asserted, heard and decided according to the ordinary procedure governing appeals to the court of appeal from orders or judgments of a court.
Definition of “court of appeal”
(2) In this section, “court of appeal” means, in the province in which an order under
this section is made, the court of appeal for that province as defined in section 2 of the Criminal Code.
R.S., 1985, c. 1 (2nd Supp.), s. 140; 2001, c. 25, s. 76.
Goods or conveyance given to applicant
141. (1) The President, on application by a person whose interest in a conveyance detained under subsection 97.25(2) or in goods or a conveyance seized as forfeit under this Act has been determined under section 139 or ordered under section
139.1 or 140 to be unaffected by the seizure or detention, shall direct that
Amount paid if goods or conveyance sold
(1.1) If goods or a conveyance that is to be given to the applicant has been sold or disposed of, an amount calculated on the basis of the interest of the applicant in the
goods or conveyance at the time of the contravention or use, as determined under section 139 or ordered under section 139.1 or 140, shall be paid to the applicant.
Limit on amount paid
(2) The total amount paid under subsection (1.1) in respect of goods or a conveyance shall, if the goods or conveyance was sold or otherwise disposed of under this Act, not exceed the proceeds of the sale or disposition, if any, less any costs incurred by Her Majesty in respect of the goods or conveyance, and, if there are no proceeds of disposition, no payment shall be made pursuant to subsection (1.1).
R.S., 1985, c. 1 (2nd Supp.), s. 141; 1999, c. 17, s. 127; 2001, c. 25, s. 77; 2005, c. 38,
s. 85.
DISPOSAL OF THINGS ABANDONED OR FORFEIT
Disposal of things abandoned or forfeit
142. (1) Unless the thing is spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco, an excise stamp or a tobacco product, anything that has been abandoned to Her Majesty in right of Canada under this Act and anything the forfeiture of which is final under this Act shall
Duties removed
(2) Any goods that are disposed of pursuant to subsection (1) are, from the time of disposal, no longer charged with duties.
R.S., 1985, c. 1 (2nd Supp.), s. 142; 1996, c. 16, s. 60; 2002, c. 22, s. 340; 2007, c. 18,
s. 139; 2010, c. 12, s. 52.
Dealing with abandoned or forfeited alcohol, etc.
142.1 (1) If spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco or a tobacco product is abandoned or finally forfeited under this Act, the Minister may sell, destroy or otherwise deal with it.
Dealing with abandoned or forfeited excise stamps
(1.1) If an excise stamp is abandoned or finally forfeited under this Act, the Minister
may destroy or otherwise deal with it.
Restriction
(2) Subject to the regulations, the sale under subsection (1) of
2002, c. 22, s. 341; 2007, c. 18, s. 140; 2010, c. 12, s. 53.
143. to 147. [Repealed, 2001, c. 25, s. 78]
COLLECTION OF DUTIES ON MAIL
Definition
147.1 (1) In this section, “Corporation” means the Canada Post Corporation.
Application
(2) Subsections (3) to (13) apply to mail except as may be provided in regulations made under paragraph (14)(e).
Collection agreement
(3) The Minister and the Corporation may enter into an agreement in writing whereby the Minister authorizes the Corporation to collect, as agent of the Minister, duties in respect of mail and the Corporation agrees to collect the duties as agent of the Minister.
Terms and conditions
(4) An agreement made under subsection (3) relating to the collection of duties in respect of mail may provide for the terms and conditions under which and the period during which the Corporation is authorized to collect the duties and for other matters in relation to the administration of this Act in respect of such mail.
Authorization by Corporation
(5) The Corporation may authorize in writing any person to collect, as its agent, duties under terms and conditions consistent with those provided for in the agreement made under subsection (3) and during a period not exceeding the period provided for in that agreement.
Liability to pay duties
(6) Where the Corporation has entered into an agreement under subsection (3), the Corporation shall pay to the Receiver General, within the prescribed time and in the
prescribed manner, as an amount due to Her Majesty in right of Canada in respect of mail to which the agreement applies, the greater of the duties collected by the Corporation in respect of the mail and the duties required to be collected in respect of the mail by the Corporation under the agreement, unless
Not public money
(7) An amount required to be paid to the Receiver General under subsection (6) shall be deemed not to be public money for the purposes of the Financial Administration Act until the amount has been so paid.
Interest
(8) Where an amount that the Corporation is required to pay under subsection (6) has not been paid within the time within which it is required to be paid under that subsection, the Corporation shall pay to the Receiver General, in addition to that amount, interest at the specified rate for the period beginning on the first day after that time and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount.
Detention of mail
(9) Any person who is authorized to collect duties in respect of mail may detain the mail until the duties thereon have been paid to the Corporation.
Fees
(10) Subject to any regulations made under subsection (14), mail is charged with prescribed fees from the time of its importation until such time as the fees are paid or as the fees are otherwise removed.
Payment of fees
(11) The importer or owner of mail that is charged with fees under subsection (10) shall pay the fees at the time of the payment of the duties on the mail.
Collection of fees
(12) Where the Corporation or an agent of the Corporation is authorized to collect duties in respect of mail, the Corporation or the agent may collect the fees with which the mail is charged under subsection (10) and may detain the mail until the
fees have been paid.
Fees belong to Corporation
(13) Fees collected under subsection (12) are property of the Corporation and shall be deemed not to be public money for the purposes of the Financial Administration Act.
Regulations
(14) The Governor in Council may make regulations
1992, c. 28, s. 29; 1997, c. 36, s. 190.
EVIDENCE
Proof of service by registered mail
148. (1) Where a notice required by this Act or a regulation is sent by registered mail, an affidavit of an officer sworn before a commissioner or other person authorized to take affidavits setting out
Proof of personal service
(2) Where a notice required by this Act or a regulation is given by personal service,
an affidavit of an officer sworn before a commissioner or other person authorized to take affidavits setting out
Members of partnerships
148.1 (1) For the purposes of this Act,
(B) in any other case, of any member of the partnership.
Members of unincorporated bodies
(2) For the purposes of this Act,
2001, c. 25, s. 79.
Date of notice by mail
149. For the purposes of this Act, the date on which a notice is given pursuant to this Act or the regulations shall, where it is given by mail, be deemed to be the date of mailing of the notice, and the date of mailing shall, in the absence of any evidence to the contrary, be deemed to be the day appearing from such notice to be the date thereof unless called into question by the Minister or by some person acting for him or Her Majesty.
Proof of no appeal
149.1 An affidavit of an officer, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Agency or the Canada Revenue Agency, as the case may be, and that an examination of the records shows that a notice of assessment under Part V.1 was mailed or otherwise sent to a person under this Act and that, after careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment was received within the time allowed for the notice, is evidence of the statements contained in the affidavit.
2001, c. 25, s. 80; 2005, c. 38, s. 82; 2009, c. 10, s. 15(F).
Objection or appeal
149.2 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 Part V.1, the person shall retain, until the objection, appeal or reference and any appeal from it is finally disposed of, every record that pertains to the subject-matter of the objection, appeal or reference.
2001, c. 25, s. 80.
Copies of documents
150. Copies of documents made pursuant to this or any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods or pursuant to any regulation made thereunder that are duly certified by an officer are admissible in evidence in any proceeding taken pursuant to this Act in the same manner as if they were the originals of such documents.
False information in documents
151. In any proceeding taken pursuant to this Act, the production or the proof of the existence of more than one document made or sent by or on behalf of the same person in which the same goods are mentioned as bearing different prices or given different names or descriptions is, in the absence of evidence to the contrary, proof that any such document was intended to be used to evade compliance with this Act or the payment of duties under this Act.
Burden of proof of importation or exportation on Her Majesty
152. (1) In any proceeding under this Act relating to the importation or exportation of goods, the burden of proof of the importation or exportation of the goods lies on Her Majesty.
Proof of importation
(2) For the purpose of subsection (1), proof of the foreign origin of goods is, in the absence of evidence to the contrary, proof of the importation of the goods.
Burden of proof on other party
Exception in case of prosecution
(4) In any prosecution under this Act, the burden of proof in any question relating to the matters referred to in paragraphs (3)(a) to (d) lies on the person who is accused of an offence, and not on Her Majesty, only if the Crown has established that the
facts or circumstances concerned are within the knowledge of the accused or are or were within his means to know.
PROHIBITIONS, OFFENCES AND PUNISHMENT
General
False statements, evasion of duties
153. No person shall
(a) make, or participate in, assent to or acquiesce in the making of, false or deceptive statements in a statement or answer made orally or in writing pursuant to this Act or the regulations;
(a.1) make, or participate in, assent to or acquiesce in the making of, false or deceptive statements in an application for an advance ruling under section 43.1 or a certificate referred to in section 97.1;
(iii) omit, or participate in, assent to or acquiesce in the omission of, a material particular from records or books of account; or
(c) wilfully, in any manner, evade or attempt to evade compliance with any provision of this Act or evade or attempt to evade the payment of duties under this Act.
R.S., 1985, c. 1 (2nd Supp.), s. 153; 1988, c. 65, s. 80; 1993, c. 44, s. 105; 1996, c. 33,
s. 39; 1997, c. 14, s. 46.
Hindering an officer
153.1 No person shall, physically or otherwise, do or attempt to do any of the following:
2001, c. 17, s. 255.
Misdescription of goods in accounting documents
154. No person shall include in any document used for the purpose of accounting under section 32 a description of goods that does not correspond with the goods so described.
Keeping, acquiring, disposing of goods illegally imported
155. No person shall, without lawful authority or excuse, the proof of which lies on him, have in his possession, purchase, sell, exchange or otherwise acquire or dispose of any imported goods in respect of which the provisions of this or any other Act of Parliament that prohibits, controls or regulates the importation of goods have been contravened.
Possession of blank documents
156. No person shall, without lawful authority or excuse, the proof of which lies on him, send or bring into Canada or have in his possession any form, document or other writing that is wholly or partly blank and is capable of being completed and used in accounting for imported goods pursuant to this Act, where the form, document or other writing bears any certificate, signature or other mark that is intended to show that such form, document or writing is correct or authentic.
Opening and unpacking goods; breaking seals
157. No person shall, without lawful authority or excuse, the proof of which lies on him,
Officers, etc., of corporations
158. Where a corporation commits an offence under this Act, any officer, director or agent of the corporation 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 is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.
Smuggling
159. Every person commits an offence who smuggles or attempts to smuggle into Canada, whether clandestinely or not, any goods subject to duties, or any goods the importation of which is prohibited, controlled or regulated by or pursuant to this or any other Act of Parliament.
Offences re marking of goods
159.1 No person shall
1993, c. 44, s. 106; 1997, c. 36, s. 191; 2001, c. 25, s. 81.
General offence and punishment
160. (1) Every person who contravenes section 11, 12, 13, 15 or 16, subsection 20(1), section 31 or 40, subsection 43(2), 95(1) or (3), 103(3) or 107(2) or section 153, 155, 156 or 159.1 or commits an offence under section 159 or knowingly contravenes an order referred to in subsection 107(11)
Court order — subsection 43(2)
(2) If a person has been convicted by a court of an offence under subsection (1) for
a contravention of subsection 43(2), the court may make any order that it considers appropriate in order to enforce compliance with that subsection.
R.S., 1985, c. 1 (2nd Supp.), s. 160; 1993, c. 25, s. 88, c. 44, s. 107; 2001, c. 25, s. 82.
Penalty for hindering an officer
160.1 Every person who contravenes section 153.1 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to
2001, c. 17, s. 256.
Summary conviction offence and punishment
161. Every person who contravenes any of the provisions of this Act not otherwise provided for in section 160 is guilty of an offence punishable on summary conviction and liable to a fine of not more than twenty-five thousand dollars and not less than one thousand dollars or to imprisonment for a term not exceeding six months or to both fine and imprisonment.
R.S., 1985, c. 1 (2nd Supp.), s. 161; 2001, c. 25, s. 83.
Procedure Venue
162. A prosecution for an offence under this Act may be instituted, heard, tried or determined in the place in which the offence was committed or in which the subject-matter of the prosecution arose or in any place in which the accused is apprehended or happens to be.
Limitation period in summary convictions
163. Proceedings may be instituted by way of summary conviction in respect of offences under this Act at any time within but not later than three years after the time when the subject-matter of the proceedings arose.
163.1 to 163.3 [Repealed, 2001, c. 32, s. 62]
PART VI.1
ENFORCEMENT OF CRIMINAL OFFENCES OTHER THAN OFFENCES UNDER THIS ACT
POWERS OF DESIGNATED OFFICERS
Designation by President
163.4 (1) The President may designate any officer for the purposes of this Part and shall provide the officer with a certificate of designation.
Admissibility of certificate
(2) A certificate of designation is admissible in evidence as proof of an officer’s designation without proof of the signature or official character of the person appearing to have signed it.
1998, c. 7, s. 1; 2005, c. 38, s. 83.
Powers of designated officers
163.5 (1) In addition to the powers conferred on an officer for the enforcement of this Act, a designated officer who is at a customs office and is performing the normal duties of an officer or is acting in accordance with section 99.1 has, in relation to a criminal offence under any other Act of Parliament, the powers and obligations of a peace officer under sections 495 to 497 of the Criminal Code, and subsections 495(3) and 497(3) of that Act apply to the designated officer as if he or she were a peace officer.
Impaired driving offences
(2) A designated officer who is at a customs office performing the normal duties of an officer or is acting in accordance with section 99.1 has the powers and obligations of a peace officer under sections 254 and 256 of the Criminal Code. If, by demand, they require a person to provide samples of blood or breath under subsection 254(3) of that Act, or to submit to an evaluation under subsection 254(3.1) of that Act, they may also require the person to accompany a peace officer referred to in paragraph (c) of the definition “peace officer” in section 2 of that Act, for that purpose.
Power to detain
(3) A designated officer who arrests a person in the exercise of the powers conferred under subsection (1) may detain the person until the person can be placed in the custody of a peace officer referred to in paragraph (c) of the definition “peace officer” in section 2 of the Criminal Code.
Limitation on powers
(4) A designated officer may not use any power conferred on the officer for the enforcement of this Act for the sole purpose of looking for evidence of a criminal offence under any other Act of Parliament.
1998, c. 7, s. 1; 2001, c. 25, s. 84; 2008, c. 6, s. 59.
PART VII
REGULATIONS
Regulations
164. (1) The Governor in Council may make regulations
(h.1) defining any term or expression that is by any provision of this Act to have a meaning assigned by regulation;
(h.2) respecting the sale of alcohol, a tobacco product, raw leaf tobacco, specially denatured alcohol or a restricted formulation detained, seized, abandoned or forfeited under this Act;
Idem
(1.1) The Governor in Council may, on the recommendation of the Minister, make regulations for the purpose of the uniform interpretation, application and
administration of Chapters Three and Five of NAFTA and any other matters, as may be agreed on from time to time by the NAFTA countries.
Uniform Regulations
(1.2) The Governor in Council may, on the recommendation of the Minister, make regulations for the purpose of the uniform interpretation, application and
administration of Chapters C and E of CCFTA and any other matters that may be agreed on from time to time by the parties to CCFTA.
Uniform Regulations
(1.3) The Governor in Council may, on the recommendation of the Minister, make regulations for the purpose of the uniform interpretation, application and
administration of Chapters III and V of CCRFTA and any other matters that may be agreed on from time to time by the parties to CCRFTA.
Regulations: CEFTA
(1.4) The Governor in Council may, on the recommendation of the Minister, make regulations for the purpose of the uniform interpretation, application and
administration of Chapter II and Annex C of CEFTA and any other matters that may be agreed on from time to time by the parties to CEFTA.
Regulations — CPFTA
(1.5) The Governor in Council may, on the recommendation of the Minister, make regulations for the purpose of the uniform interpretation, application and
administration of Chapter Four of CPFTA and any other matters that may be agreed on from time to time by the parties to CPFTA.
Regulations prescribing rate of interest
(2) The Governor in Council may, on the recommendation of the Minister of Finance, make regulations prescribing a rate of interest or rules for determining a rate of interest for the purposes of any provision of this Act.
(3) and (4) [Repealed, 2001, c. 25, s. 85]
R.S., 1985, c. 1 (2nd Supp.), s. 164; 1988, c. 65, s. 81; 1992, c. 28, s. 30, c. 31, s. 22; 1993, c. 44, s. 108; 1994, c. 47, s. 72; 1995, c. 41, s. 36; 1996, c. 33, s. 40; 1997,
c. 14, s. 47; 1998, c. 19, s. 264; 2001, c. 25, s. 85, c. 28, s. 30; 2007, c. 18, s. 141; 2009, c. 6, s. 29, c. 10, s. 16, c. 16, ss. 35, 56.
Incorporation by reference
164.1 A regulation made under this Act may incorporate by reference any material regardless of its source and either as it exists on a particular date or as amended from time to time.
2009, c. 10, s. 17.
Prohibition or regulation of importation
165. Where at any time it appears to the satisfaction of the Governor in Council on a report from the Minister that goods, the exportation of which from any country is the subject of an arrangement or commitment between the Government of Canada and the government of that country, are being imported in a manner that circumvents the arrangement or commitment, the Governor in Council may, by regulation, prohibit or otherwise control the importation of goods to which the arrangement or commitment relates.
Bonds and security
166. (1) The Governor in Council may make regulations
Forms
(2) All bonds required under this Act shall be in a form satisfactory to the Minister.
Special services
167. (1) The Governor in Council may make regulations prescribing
Deeming provision
Retroactive effect
167.1 Where a regulation made under a provision of this Act provides that the regulation is to come into force on a day earlier than the day it is registered under section 6 of the Statutory Instruments Act, the regulation shall come into force on that earlier day if the regulation
1992, c. 28, s. 31.
PARLIAMENTARY REVIEW
Permanent review by Parliamentary Committee
168. (1) The administration of this Act shall be reviewed on a permanent basis by such committee of the Senate, of the House of Commons or of both Houses of Parliament as may be designated or established for that purpose.
Review and report after five years
(2) The committee designated or established for the purpose of subsection (1) shall, within five years after the coming into force of this Act, undertake a comprehensive
review of the provisions and operation of this Act, and shall, within a reasonable period thereafter, cause to be laid before each House of Parliament a report thereon.
TRANSITIONAL
Definition of “former Act”
169. (1) In this section, “former Act” means the Customs Act, chapter C-40 of the Revised Statutes of Canada, 1970.
Pending proceedings under former Act
Amounts owing under former Act
Goods detained under former Act
(4) Section 102 applies in respect of goods detained under subsection 22(2) of the former Act if such goods are in the custody of an officer at the time this Act comes into force.
CONSEQUENTIAL AMENDMENTS
170. to 182. [Amendments]
COMING INTO FORCE
Commencement
*214. This Act or any provision thereof shall come into force on a day or days to be fixed by proclamation.
* [Note: Paragraph 99(1)(b), subsections 99(2) to (4) and sections 170 to 172 in force March 3, 1986, see SI/86-33; remainder of Act in force November 10, 1986, see SI/86-206.]
SCHEDULES I TO IV [Amendments]
RELATED PROVISIONS
— 1990, c. 16, s. 24(1):
Transitional: proceedings
24. (1) Every proceeding commenced before the coming into force of this subsection and in respect of which any provision amended by this Act applies shall be taken up and continued under and in conformity with that amended provision without any further formality.
— 1990, c. 17, s. 45(1):
Transitional: proceedings
45. (1) Every proceeding commenced before the coming into force of this subsection and in respect of which any provision amended by this Act applies shall be taken up and continued under and in conformity with that amended provision without any further formality.
— 1992, c. 28, ss. 2(2), (3):
(2) Sections 3.1 and 3.2 of the said Act, as enacted by subsection (1), shall be deemed to
have come into force on May 30, 1992, except that section 3.1 of the said Act, as enacted by subsection (1), is not applicable with respect to interest required to be computed under
— 1992, c. 28, ss. 2(2), (3):
(3) Section 3.3 of the said Act, as enacted by subsection (1), is applicable with respect to interest payable on or after May 30, 1992 and with respect to penalties payable on or after the day on which this Act is assented to.
— 1992, c. 28, s. 3(2):
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 4(2):
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 5(2):
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 7(2):
— 1992, c. 28, s. 7(4):
(4) Section 33.7 of the said Act, as enacted by subsection (1), shall be deemed to have come into force on May 30, 1992, except that for the period before the day on which this Act is assented to, that section shall be read without reference to paragraph (2)(b) and subparagraph (3)(b)(ii) thereof.
— 1992, c. 28, s. 8(3):
(3) Subsections (1) and (2) are applicable with respect to failures to comply with conditions occurring on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 9(2):
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 10(2):
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 11(2):
(2) Subsection (1) is applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 12(2):
(2) Subsection (1) is applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 13(2):
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 14(3):
(3) Subsections (1) and (2) are applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 15(2):
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 16(3):
(3) Subsections (1) and (2) are applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 17(2):
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 18(2):
(2) Subsection (1) is applicable with respect to goods released under Part II of the said Act on
or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 19(2):
(2) Subsection (1) is applicable with respect to goods released under Part II of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 20(2):
(2) Subsection (1) is applicable with respect to refunds for which applications are received on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 21(2):
(2) Subsection (1) is applicable with respect to refunds for which applications are received on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 22(4):
(4) Subsections (1) to (3) are applicable with respect to diversions and exportations occurring on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 23(2):
(2) Subsection (1) is applicable with respect to drawbacks for which applications are received on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, ss. 24(2), (3):
(2) Subsections 93(1), (2), (4) and (5) of the said Act, as enacted by subsection (1), are applicable with respect to amounts that become payable under section 88, 89, 91 or 92 of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, ss. 24(2), (3):
(3) Subsection 93(3) of the said Act, as enacted by subsection (1), is applicable with respect to failures to report dispositions, diversions or failures to comply where the dispositions,
diversions or failures to comply occur on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 26(2):
(2) Subsection (1) is applicable with respect to money received pursuant to section 117, 118 or 119 of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 27(2):
(2) Subsection (1) is applicable with respect to money demanded relating to decisions made under subsection 131(1) of the said Act on or after a day to be fixed by order of the Governor in Council.
— 1992, c. 28, s. 29(2):
(2) Subsection (1) shall come into force on a day to be fixed by order of the Governor in Council with respect to goods released under Part II of the said Act on or after that day.
— 1992, c. 28, s. 30(5):
(5) Subsections (2) and (3) are applicable with respect to regulations made on or after the day this Act is assented to.
— 1992, c. 28, s. 31(2):
(2) Subsection (1) is applicable with respect to regulations made on or after the day this Act is assented to.
— 1993, c. 25, ss. 90, 91(1):
Interest
90. For the purposes of the provisions of the Customs Act that provide for the payment of, or liability to pay, any interest, section 68, subsection 69(2) and section 72 shall be deemed to have come into force as if this Act had been assented to on February 13, 1992.
— 1993, c. 25, ss. 90, 91(1):
Regulations may be retroactive
91. (1) Any regulation, or any provision of any regulation, made within eighteen months after this Act is assented to, under paragraph 30(l), (m) or (n) of the Customs Act, as enacted by subsection 73(3), may, if the regulation so provides, be retroactive and have effect with respect to any period before it is made that begins after February 12, 1992.
— 1997, c. 26, s. 74(6):
(6) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide
for the payment of, or liability to pay, any interest, subsections (1) to (4) are deemed to have come into force as if this Act had been assented to on November 29, 1996.
— 1997, c. 26, s. 75(3):
(3) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or liability to pay, any interest, subsection (1) is deemed to have come into force as if this Act had been assented to on November 29, 1996.
— 1997, c. 26, s. 76(3):
(3) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or liability to pay, any interest, subsection (1) is deemed to have come into force as if this Act had been assented to on November 29, 1996.
— 1997, c. 26, s. 87(3):
(3) For the purposes of the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or liability to pay, any interest, subsection (1) is deemed to have come into force as if this Act had been assented to on February 19, 1997.
— 1998, c. 19, s. 262(2):
(2) Any power or duty of the Minister of National Revenue delegated to an officer or a class of officers by an order made under section 134 of the Act, or by a regulation made under paragraph 164(1)(a) of the Act, before the day on which this Act is assented to continues to be delegated to that officer or that class of officers until an authorization by the Minister made under subsection 2(4) of the Act, as enacted by subsection (1), changes the delegation of that power or duty.
— 1998, c. 30, s. 10:
Transitional — proceedings
10. Every proceeding commenced before the coming into force of this section and in respect of which any provision amended by sections 12 to 16 applies shall be taken up and continued under and in conformity with that amended provision without any further formality.
— 2000, c. 30, s. 161(2):
*(2) Subsection (1) applies to amounts that are payable after this Act is assented to, regardless of when the amounts became payable.
— 2001, c. 16, s. 44:
44. For the purposes of applying the provisions of the Customs Act, the Excise Act and the Excise Tax Act that provide for the payment of, or liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this Act had been assented to on April 6, 2001.
* [Note: Act assented to October 20, 2000.]
— 2001, c. 25, s. 58(2):
*(2) Sections 97.21 to 97.58 of the Act, as enacted by subsection (1), apply to amounts that are payable after this Act is assented to, regardless of when the amounts became payable.
— 2002, c. 22, ss. 305 to 308:
Meaning of "implementation date"
305. In sections 306 to 320, "implementation date" means the day on which Parts 3 and 4 come into force.
* [Note: Act assented to October 25, 2001.]
— 2002, c. 22, ss. 305 to 308:
Transitional treatment of duties on packaged spirits
306. The following rules apply to packaged spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:
— 2002, c. 22, ss. 305 to 308:
Transitional treatment of duties on bulk spirits
307. (1) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:
Transitional treatment of bulk spirits imported for bottling or blending
— 2002, c. 22, ss. 305 to 308:
Transitional treatment of excise taxes on wine
308. The following rules apply to wine on which tax was imposed under section 27 of the Excise Tax Act but had not become payable before the implementation date:
— 2002, c. 22, s. 317:
Transitional treatment of imported tobacco products
317. The following rules apply to an imported tobacco product:
— 2003, c. 15, s. 59:
59. For the purposes of applying the provisions of the Customs Act and the Excise Tax Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this Act had been assented to on June 18, 2002.
— 2006, c. 4, s. 42:
42. For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 37 to 41 had come into force on July 1, 2006.
— 2006, c. 4, s. 50:
50. For the purposes of applying the provisions of the Customs Act and the Excise Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 43, 48 and 49 had come into force on July 1, 2006.
— 2007, c. 35, s. 209:
209. For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 204 to 208 had come into force on January 1, 2008.
— 2008, c. 28, s. 49(3):
49. (3) For the purposes of applying the provisions of the Excise Act, 2001 and of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this section had come into force on February 27, 2008.
— 2008, c. 28, s. 69:
69. For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though
— 2008, c. 28, s. 70(2):
70. (2) For the purposes of applying the provisions of the Excise Act, 2001 and of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this section had come into force on February 27, 2008.
— 2010, c. 12, s. 54:
Meaning of “implementation date”
54. (1) In this section, “implementation date” means the first day of the month that follows the thirtieth day after the day on which this Act receives Royal Assent.
Application
(2) Sections 38 to 46, subsections 47(1) and (3) and sections 48 to 53 apply as of the
implementation date, except that, for the purposes of section 34 or 35 of the Excise Act, 2001, a tobacco product may, on or after the implementation date but before April 2011, be
entered into the duty-paid market or be released under the Customs Act for entry into the duty-paid market, as the case may be, if it is stamped in one of the following manners:
Effect — paragraph (2)(a)
(3) If a tobacco product is stamped in the manner described in paragraph (2)(a), the rules
applicable under the Excise Act, 2001 as those rules read on the day before the day on which this Act receives Royal Assent apply in respect of the tobacco product.
Effect — paragraph (2)(b) or (c)
(4) If a tobacco product is stamped in the manner described in paragraph (2)(b) or (c), the rules applicable under the Excise Act, 2001 as those rules read on the implementation date, or as they are amended from time to time after that date, apply in respect of the tobacco product.
AMENDMENTS NOT IN FORCE
—2009, c. 10, s. 5:
1992, c. 28, s. 3(1)
5. Paragraph 12(3)(b) of the Act is replaced by the following:
(b) in the case of goods, other than goods referred to in paragraph (a) or goods imported as mail, on board a conveyance arriving in Canada, by prescribed persons; and
—2010, c. 4, s. 25:
2009, c. 16, s. 56(9)
25. (1) The definitions “free trade agreement” and “free trade partner” in subsection 2(1) of the Customs Act are replaced by the following:
“free trade agreement”
« accord de libre-échange » “free trade or CPFTA CIFTA, CEFTA, agreement” means NAFTA, CCFTA, CCRFTA, CCOFTA;
“free trade partner” « partenaire de libre-échange » “free trade partner” means
“CCOFTA”
« ALÉCCO » “CCOFTA” has the same meaning as “Agreement” in section 2 of the Canada–Colombia Free Trade Agreement Implementation Act; “Colombia”
« Colombie » “Colombia” has the same meaning as in subsection 2(1) of the Customs Tariff;
“preferential tariff treatment under CCOFTA”
« traitement tarifaire préférentiel de l’ALÉCCO » “preferential tariff treatment under CCOFTA” means, in respect of goods, entitlement to the Colombia Tariff rates of customs duty under the Customs Tariff;
(3) Subsection 2(1.2) of the Act is amended by adding the following after paragraph (b):
(b.1) preferential tariff treatment under CCOFTA;
—2010, c. 4, s. 26:
2009, c. 16, s. 32
26. Section 42.4 of the Act and the heading before it are replaced by the following:
Denial or Withdrawal of Benefit of Preferential Tariff Treatment under NAFTA, CCFTA, CCRFTA, CPFTA or CCOFTA
Definition of “identical goods”
42.4 (1) In this section, “identical goods” has the meaning assigned to that expression by Article 514 of NAFTA, Article E-14 of CCFTA, Article V.14 of CCRFTA, Article 423 of CPFTA or Article 423 of CCOFTA, as the case may be.
Denial or withdrawal of benefit — NAFTA country, Chile, Costa Rica, Peru or Colombia
(2) Notwithstanding section 24 of the Customs Tariff, the Minister may, subject to the prescribed conditions, deny or withdraw preferential tariff treatment under NAFTA, CCFTA, CCRFTA, CPFTA or CCOFTA in respect of goods for which that treatment is claimed if the exporter or producer of the goods has made false representations that identical goods
exported or produced by that exporter or producer and for which that treatment was claimed were eligible for that treatment.
—2010, c. 4, s. 27:
2009, c. 16, s. 56(11)
27. Paragraph 43.1(1)(b) of the Act is replaced by the following:
(b) in the case a NAFTA country, from Chile, from Costa Rica, from an from exported of goods EFTA state, from Peru or from Colombia, any matter, other than those referred to in paragraphs (a) and (c), concerning those goods that is set out in paragraph 1 of Article 509 of NAFTA, in paragraph 1 of Article E-09 of CCFTA, in paragraph 1 of Article V.9 or of CCRFTA, in Article 28(2) of Annex C of IX.2 Article 10 of paragraph of CPFTA or in paragraph 1 of Article 419 Article CEFTA, in paragraph 1 of 419 of CCOFTA, as the case may be; and
—2010, c. 4, s. 28:
2009, c. 16, s. 56(12)
28. Paragraph 74(1)(c.11) of the Act is replaced by the following:
(c.11) the goods were imported from Costa Rica, from an EFTA state, from Israel or another CIFTA beneficiary, from Peru or from Colombia but no claim for preferential tariff treatment under CCRFTA, CEFTA, CIFTA, CPFTA or CCOFTA, as the case may be, was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);
—2010, c. 4, s. 29:
29. Section 164 of the Act is amended by adding the following after subsection (1.2):
Regulations — CCOFTA
(1.21) The Governor in Council may, on the recommendation of the Minister, make regulations for the purpose of the uniform interpretation, application and administration of Chapter Four of CCOFTA and any other matters that may be agreed on from time to time by the parties to CCOFTA.
Last updated: 2011-02-12