Softwood Lumber Products Export Charge Act, 2006

An Act to impose a charge on the export of certain softwood lumber products to the United States and a charge on refunds of certain duty deposits paid to the United States, to authorize certain payments, to amend the Export and Import Permits Act and to amend other Acts as a consequence Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: Short title This Act may be cited as the Softwood Lumber Products Export Charge Act, 2006. Definitions The following definitions apply in this Act. Agency means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act. (Agence) assessment means an assessment or a reassessment under this Act. (cotisation) bank means a bank as defined in section 2 of the Bank Act or an authorized foreign bank, as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. (banque) board foot means a unit of measurement of lumber equal to 12 inches × 12 inches × 1 inch, and one thousand board feet is equal to 2.35974 cubic metres or 92.90227 square metres of lumber. (pied-planche) calendar quarter means a period of three months beginning on the first day of January, April, July or October. (trimestre) Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act. (commissaire) data means representations, in any form, of information or concepts. (données) judge, in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. (juge) Minister means the Minister of National Revenue. (ministre) person means an individual, partnership, corporation, or a body that is a union or association. (personne) prescribed means in the case of a form or the manner of filing a form, authorized by the Minister; in the case of the information to be given on or with a form, specified by the Minister; and in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. (Version anglaise seulement) primary processing means the production of softwood lumber products from softwood sawlogs. (première transformation) record means any material on which data are recorded or marked and that is capable of being read or understood by a person or a computer system or other device. (registre) region has the same meaning as in subsection 6.3(1) of the Export and Import Permits Act. (région) reporting period means the month in respect of which a person is required to file a return under section 26. (période de déclaration) softwood lumber product means, other than in section 18, a product referred to in section 8.4 of the Export and Import Permits Act. (produit de bois d’oeuvre) United States means the customs territory of the United States and the foreign trade zones located in the United States. (États-Unis) Conversion If a conversion of board feet to cubic metres or to square metres is required for the purposes of this Act, the conversion is to be made on a nominal measurement basis and shall not be rounded up to the nearest cubic metre or square metre. Interest to be paid For the purposes of every provision of this Act that requires interest to be paid at a specified rate, the specified rate in effect during any particular calendar quarter is the total of the rate that is the simple arithmetic mean, expressed as a percentage per year and rounded to the next higher whole percentage where the mean is not a whole percentage, of all amounts each of which is the average equivalent yield, expressed as a percentage per year, of Government of Canada Treasury Bills that mature approximately three months after their date of issue and that are sold at auctions of Government of Canada Treasury Bills during the first month of the calendar quarter preceding the particular calendar quarter, and 4 %. Interest to be paid by the Minister For the purposes of every provision of this Act that requires interest at a specified rate to be paid on an amount payable by the Minister to a person or applied by the Minister against an amount owed by a person, the specified rate in effect during any particular calendar quarter is the total of the rate determined under paragraph (1)(a) in respect of the particular calendar quarter, and if the person is a corporation, 0 %, and in any other case, 2 %. Time of export For the purposes of this Act, the time at which an exported softwood lumber product is considered to be exported is the time at which the product was last loaded aboard a conveyance for export. Export by rail However, if the softwood lumber product is exported by rail, the time at which it is considered to be exported is the time at which the railcar that contains it was released to the railway for assembly to form part of a train for export. Clarification For greater certainty, if a softwood lumber product is transshipped through a Canadian reload or other inventory location, the time at which it is considered to be exported is the time at which the product last leaves a reload or other inventory location for export. Arm’s length For the purposes of this Act, related persons are deemed not to deal with each other at arm’s length; and it is a question of fact whether persons not related to each other were, at any particular time, dealing with each other at arm’s length. Related persons For the purposes of this Act, persons are related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the Income Tax Act, except that a reference in those subsections to “corporation” shall be read as a reference to “corporation or partnership”; and a reference in those subsections to “shares” or “shareholders” shall, in respect of a partnership, be read as a reference to “rights” or “partners”, respectively. Person resident in Canada For the purposes of this Act, a person is deemed to be resident in Canada at any time in the case of a corporation, if the corporation is incorporated or continued in Canada and not continued elsewhere; in the case of a partnership or an association, or a branch of one of them, if the member, or a majority of the members, having management and control of it is or are resident in Canada at that time; in the case of a union, if it is carrying on activities as such in Canada and has a local union or branch in Canada at that time; and in the case of an individual, if the individual is deemed under any of paragraphs 250(1)(b) to (f) of the Income Tax Act to be resident in Canada at that time. Binding on Her Majesty This Act is binding on Her Majesty in right of Canada or a province. Exceptions This Act does not apply to a softwood lumber product that is exported to a country other than the United States but that passes in transit through the United States. For greater certainty For greater certainty, this Act applies in respect of a softwood lumber product that is exported to the United States but that passes in transit through a country other than the United States. Charge imposed Subject to the exclusions provided for in subsection 11(1), every person who exports a softwood lumber product to the United States after October 11, 2006, shall pay to Her Majesty in right of Canada a charge as determined under this Act in respect of the export. When charge payable The charge becomes payable at the time that the softwood lumber product is exported. [Note: Section 10 of the Softwood Lumber Products Export Charge Act, 2006 ceases to be in force on October 12, 2015, see SOR/2016-155.] Exclusions The following exports of softwood lumber products are excluded from the charge referred to in section 10: exports from Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador; exports from Yukon, the Northwest Territories or Nunavut; and exports by a person referred to in section 16. Deemed export from Atlantic provinces An exported softwood lumber product is deemed to be exported from Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador if the product underwent its first primary processing in one of those provinces from softwood sawlogs originating in one of those provinces or in the State of Maine. Deemed export from territories An exported softwood lumber product is deemed to be exported from Yukon, the Northwest Territories or Nunavut if the product underwent its first primary processing in one of those territories from softwood sawlogs originating in one of those territories. [Note: Section 11 of the Softwood Lumber Products Export Charge Act, 2006 ceases to be in force on October 12, 2015, see SOR/2016-155.] Export from a region If a softwood lumber product is exported from a region in a particular month, the amount of the charge in respect of that export is the amount calculated by applying the rate applicable for the month under this Act to the export price of the product as determined in accordance with section 13. Deemed export from a region An exported softwood lumber product is deemed to be exported from the region where the product underwent its first primary processing. If, however, the exported product underwent its first primary processing in Nova Scotia, New Brunswick, Prince Edward Island, Newfoundland and Labrador, Yukon, the Northwest Territories or Nunavut from softwood sawlogs originating in a particular region, it is deemed to be exported from that region. Applicable rate — export allocation In the case of an export for which an export allocation issued under paragraph 6.3(3)(b) of the Export and Import Permits Act is required, the applicable rate of charge for the particular month is 0% if the reference price for the month is more than US$355; 2.5% if the reference price for the month is at least US$336 but not more than US$355; 3% if the reference price for the month is at least US$316 but not more than US$335; or 5% if the reference price for the month is not more than US$315. Applicable rate — other cases In the case of an export for which an export allocation referred to in subsection (3) is not required, the applicable rate of charge for the particular month is 5% if the reference price for the month is at least US$336 but not more than US$355; 10% if the reference price for the month is at least US$316 but not more than US$335; or 15% if the reference price for the month is not more than US$315. Reference price The reference price for a particular month is the most recent four-week average of the weekly Framing Lumber Composite Price, published by Random Lengths Publications Incorporated, that is available at least 21 days before the start of the particular month. Reference price by regulation If Random Lengths Publications Incorporated changes, at any time after April 27, 2006, the weights it uses to calculate the Framing Lumber Composite Price or ceases to publish the Framing Lumber Composite Price or any of its constituent prices, the reference price for a particular month is to be calculated according to a prescribed formula. Rounding Each reference price shall be rounded to the nearest multiple of one dollar or, if the amount is equidistant from two multiples of one dollar, to the higher multiple. [Note: Section 12 of the Softwood Lumber Products Export Charge Act, 2006 ceases to be in force on October 12, 2015, see SOR/2016-155.] Higher rate Despite subsections 12(3) and (4), the rate of charge applicable in respect of an export of a softwood lumber product on or after the day on which this section comes into force from Ontario, Quebec, Manitoba or Saskatchewan is equal to the sum of the applicable rate of charge under subsection 12(3) or (4) and 10%. [Note: Section 12.1 of the Softwood Lumber Products Export Charge Act, 2006 ceases to be in force on July 1, 2011, see SOR/2011-130.] Higher rate — Ontario and Quebec The rate of charge applicable in respect of an export of a softwood lumber product from Ontario or Quebec on or after the day on which this section comes into force is equal to the sum of the rate of charge otherwise applicable under this Act and 0.1%, in the case of an export from Ontario; or 2.6%, in the case of an export from Quebec. [Note: Section 12.2 of the Softwood Lumber Products Export Charge Act, 2006 ceases to be in force on October 12, 2013, see SOR/2014-121.] The following definitions apply in this section. FOB value means a value consisting of all costs payable by a purchaser, including those incurred in the placement aboard the conveyance for shipment, but not including the actual shipping costs and the amount of a charge payable under section 10. (valeur franco à bord) independent remanufacturer means a person who is certified under section 25. (entreprise indépendante de seconde transformation) remanufactured means, in relation to a softwood lumber product, that the softwood lumber product, in order to produce a semi-finished or finished softwood lumber product, has been subjected to changes including changes in thickness, width, length, profile, texture, moisture or grading, has been joined together by finger jointing or has been turned. (seconde transformation) Export price The export price of a softwood lumber product is to be determined in accordance with the following rules: if the product has undergone only primary processing, the export price is the FOB value that is determined at the facility where the product underwent its last primary processing before export; if the product was last remanufactured before export by an independent remanufacturer, the export price is the FOB value that is determined at the facility where the softwood lumber used to make the remanufactured product underwent its last primary processing before export; if the product was last remanufactured before export by a remanufacturer that is not an independent remanufacturer, the export price is the FOB value that is determined at the facility where the product underwent its last processing before export; for a product described in paragraph (a), (b) or (c) in respect of which an FOB value cannot be determined, the export price is the market price for identical products sold in Canada at approximately the same time and in one of the following arm’s length transactions, listed in order of precedence: a transaction at substantially the same trade level but in different quantities, a transaction at a different trade level but in similar quantities, or a transaction at a different trade level and in different quantities; and if the export price determined in accordance with any of paragraphs (a) to (d) is greater than US$500 per thousand board feet, the export price is deemed to be US$500 per thousand board feet. Exchange rate For the purposes of subsection (2), the rate of exchange in order to determine the export price in Canadian dollars of a softwood lumber product is the rate of exchange as quoted by the Bank of Canada at noon on the day before the day on which the charge referred to in section 10 becomes payable. [Note: Section 13 of the Softwood Lumber Products Export Charge Act, 2006 ceases to be in force on October 12, 2015, see SOR/2016-155.] Surge mechanism The amount of the charge applicable to an export of a softwood lumber product from a region during a month is increased by 50% if the export is one that does not require an export allocation under paragraph 6.3(3)(b) of the Export and Import Permits Act; and the exports of softwood lumber from the region during that month exceed the monthly trigger volume applicable to that region. Surge mechanism if certain provisions apply If the rate of charge provided for by section 12.1 or 12.2 applies in respect of an export, the increase under subsection (1) in respect of that export is to be calculated as if the rate had not applied and the rate provided for by subsection 12(3) or (4) had applied. Exports in excess of trigger volume Exports from a region for a month are considered to have exceeded the monthly trigger volume if the volume of exports from that region for that month exceed 101% of the monthly trigger volume for that region for that month. Trigger volume The monthly trigger volume applicable to a region, other than the BC Coast as defined in subsection 6.3(1) of the Export and Import Permits Act, is the amount determined by the formula is the expected monthly American consumption of softwood lumber products, as calculated in accordance with the prescribed formula; is (a)in respect of Ontario, 3.15, in respect of Ontario, 3.15, (b)in respect of Quebec, 4.39, in respect of Quebec, 4.39, (c)in respect of Manitoba, 0.29, in respect of Manitoba, 0.29, (d)in respect of Saskatchewan, 0.42, in respect of Saskatchewan, 0.42, (e)in respect of Alberta, 2.49, and in respect of Alberta, 2.49, and (f)in respect of the BC Interior, as defined in subsection 6.3(1) of the Export and Import Permits Act, 17.43; and in respect of the BC Interior, as defined in subsection 6.3(1) of the Export and Import Permits Act, 17.43; and is the amount by which the exports from the region of softwood lumber products during the previous month exceeded the trigger volume for the region for the previous month, if those exports exceeded the trigger volume for the previous month by 1% or less of that trigger volume. Trigger volume — BC Coast The monthly trigger volume applicable to the BC Coast as defined in subsection 6.3(1) of the Export and Import Permits Act is the amount determined by the formula (a)in respect of January, the quotient obtained by dividing 0.7212 by 0.9288, in respect of January, the quotient obtained by dividing 0.7212 by 0.9288, (b)in respect of February, the quotient obtained by dividing 0.9767 by 0.8944, in respect of February, the quotient obtained by dividing 0.9767 by 0.8944, (c)in respect of March, the quotient obtained by dividing 0.9025 by 1.0014, in respect of March, the quotient obtained by dividing 0.9025 by 1.0014, (d)in respect of April, the quotient obtained by dividing 1.3557 by 1.0707, in respect of April, the quotient obtained by dividing 1.3557 by 1.0707, (e)in respect of May, the quotient obtained by dividing 1.1461 by 1.0679, in respect of May, the quotient obtained by dividing 1.1461 by 1.0679, (f)in respect of June, the quotient obtained by dividing 1.1771 by 1.0405, in respect of June, the quotient obtained by dividing 1.1771 by 1.0405, (g)in respect of July, the quotient obtained by dividing 0.9213 by 1.0508, in respect of July, the quotient obtained by dividing 0.9213 by 1.0508, (h)in respect of August, the quotient obtained by dividing 1.0719 by 1.0501, in respect of August, the quotient obtained by dividing 1.0719 by 1.0501, (i)in respect of September, the quotient obtained by dividing 1.0584 by 0.9953, in respect of September, the quotient obtained by dividing 1.0584 by 0.9953, (j)in respect of October, the quotient obtained by dividing 0.9477 by 1.0636, in respect of October, the quotient obtained by dividing 0.9477 by 1.0636, (k)in respect of November, the quotient obtained by dividing 0.8466 by 0.9435, and in respect of November, the quotient obtained by dividing 0.8466 by 0.9435, and (l)in respect of December, the quotient obtained by dividing 0.8746 by 0.8930; and in respect of December, the quotient obtained by dividing 0.8746 by 0.8930; and [Note: Section 14 of the Softwood Lumber Products Export Charge Act, 2006 ceases to be in force on October 12, 2015, see SOR/2016-155.] Charge If, during a particular calendar quarter, total exports of softwood lumber products from Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador, as provided in subsection 11(2), exceed the aggregate sum of total production in that calendar quarter and total inventory at the beginning of that calendar quarter, of softwood lumber products that underwent their first primary processing in one of those provinces from softwood sawlogs originating in one of those provinces or in the State of Maine, each person responsible for excess exports as determined under subsection (2) shall pay to Her Majesty in right of Canada a charge calculated by applying $200 per thousand board feet of exported lumber products to that person’s excess exports. Excess exports A person’s excess exports shall equal the amount by which its exports exceed in a particular calendar quarter the sum of the person’s total production in that calendar quarter and total inventory at the beginning of that calendar quarter of softwood products that underwent their first primary processing in New Brunswick, Nova Scotia, Prince Edward Island or Newfoundland and Labrador from softwood sawlogs originating in one of those provinces or in the State of Maine. [Note: Section 15 of the Softwood Lumber Products Export Charge Act, 2006 ceases to be in force on October 12, 2015, see SOR/2016-155.] Exemption — schedule Despite section 10, a person whose name is set out in the schedule is exempt from the charge referred to in that section in respect of the export of softwood lumber products that the person produces if the person satisfies the prescribed conditions. Amendments to schedule The Governor in Council may, by regulation, amend the schedule by adding, deleting or changing the name of a person. Exempt exports The Governor in Council may, on the recommendation of the Minister for International Trade, by regulation, conditionally or unconditionally, exempt the export of softwood lumber products from a region from the charge referred to in section 10; or the application of any part of a rate of charge that is higher than the rate of charge provided for by subsection 12(3) or (4). Exempt products The Governor in Council may, on the recommendation of the Minister for International Trade, by regulation, conditionally or unconditionally, exempt any softwood lumber product from the charges referred to in sections 10 and 15. Exempt person Any person exempted from registering under subsection 22(2) is exempted from the charges referred to in sections 10 and 15. covered entry means an entry that, on October 12, 2006, has not been liquidated and in respect of which a duty deposit has been made. (importation non tarifée) duty deposit means an amount deposited under a United States duty order. (dépôt douanier) duty deposit refund of a specified person means the refund of a duty deposit and all interest on that deposit accrued under United States law up to the earlier of the day on which the refund is issued to the specified person or a designate of the specified person, and the day on which the specified person sells the rights to the refund to Her Majesty in right of Canada. (remboursement) revocation means a revocation of a United States duty order including any direction to end any suspension of liquidation of a covered entry or to refund any duty deposit. (révocation) specified person means a person that filed the documents and information required under the applicable United States law in respect of the importation of any softwood lumber product into the United States during the period beginning on May 22, 2002 and ending on October 11, 2006. (intéressé) specified rate means the rate determined by the formula is US$1,000,000,000; and is the total, expressed in United States dollars, of all duty deposits and all interest accrued on them under United States law as of October 12, 2006. (taux applicable) United States duty order means the Notice of Amended Final Determination of Sales at Less Than Fair Value and Antidumping Duty Order: Certain Softwood Lumber Products from Canada, 67 Fed. Reg. 36,068 (May 22, 2002), as amended; or the Notice of Amended Final Affirmative Countervailing Duty Determination and Notice of Countervailing Duty Order: Certain Softwood Lumber Products from Canada, 67 Fed. Reg. 36,070 (May 22, 2002), as amended. (décret douanier américain) The specified rate shall be expressed as a decimal fraction rounded off to four digits after the decimal point, but if the fifth digit is five or greater, the fourth digit is increased by one. Imposition of charge on duty deposit refund Every specified person in respect of whom a covered entry is to be liquidated as a result of a revocation shall pay to Her Majesty in Right of Canada a charge at the specified rate on the amount of any duty deposit refund that relates to the covered entry. Liability for charge The charge under subsection (3) is payable by the specified person even if the refund is issued to a designate of the specified person. The charge under subsection (3) becomes payable by the specified person on the later of the day on which this Act is assented to, and the day that is the earlier of the day on which the duty deposit refund is issued to the specified person or a designate of the specified person, and the day on which the specified person sells the rights to the duty deposit refund to Her Majesty in right of Canada. Joint and several or solidary liability If, at any time after September 18, 2006, a specified person sells or otherwise disposes of the rights to a duty deposit refund to a person other than Her Majesty in right of Canada, the specified person and the other person are jointly and severally, or solidarily, liable to pay the charge under subsection (3) and any penalties and interest payable under this Act in relation to that charge. Minister’s duty The Minister shall administer and enforce this Act and the Commissioner may exercise the powers and perform the duties of the Minister under this Act. Staff The persons that are necessary to administer and enforce this Act are to be appointed, employed or engaged in the manner authorized by law. Delegation of powers The Minister may authorize any person employed or engaged by the Agency or who occupies a position of responsibility in the Agency to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Act. Administration of oaths Any person, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits. Duty to register Every person who exports a softwood lumber product to the United States is required to be registered for the purposes of this Act. Exception On the recommendation of the Minister for International Trade, the Governor in Council may, by regulation, exempt persons or classes of persons from the requirement to register. Application A person required to be registered shall apply to the Minister for registration on or before the day on which the softwood lumber product is exported. Form and manner An application for registration must be made in the prescribed form containing the prescribed information and must be filed with the Minister in the prescribed manner. Security An applicant who is not resident in Canada or who does not have a permanent establishment in Canada shall give and maintain security, in an amount and in a form satisfactory to the Minister, for the purposes of securing all amounts payable by the person under this Act. Definition of permanent establishment For the purposes of subsection (5), permanent establishment in respect of an applicant means a fixed place of business of the applicant, including a place of management, a branch, an office, a factory or a workshop or any timberland. Registration The Minister may register any person applying for registration and, if the Minister does so, shall notify the person of the effective date of the registration. Cancellation The Minister may cancel the registration of a person registered under section 23 if the Minister is satisfied that the registration is not required for the purposes of this Act or the person has failed to maintain security in accordance with subsection 22(5). Notice If the Minister cancels the registration of a person, the Minister shall notify the person in writing of the cancellation and the effective date of the cancellation. Certification of independent remanufacturers The Minister may, on application in prescribed form containing prescribed information and filed in the prescribed manner, certify a person registered under section 23 to be an independent remanufacturer. Renewal, etc. The Minister may amend, suspend, renew, cancel or reinstate a certification as required for the purposes of this Act. If the Minister cancels the certification of a person, the Minister shall notify the person in writing of the cancellation and of its effective date. Registry The Minister shall establish and maintain a publicly accessible registry containing the following information with respect to each certification: the name of the person that is certified; the date of the certification; any amendment made to the certification and the date of the amendment; and the date of any suspension, renewal, cancellation or reinstatement of the certification. Monthly returns A person who is, at any time during a particular month, registered under section 23 or required to be registered under section 22 — or a specified person as defined in subsection 18(1) by whom a charge under section 18 becomes payable at any time during a particular month — shall, on or before the last day of the month following the particular month, file with the Minister a return for that month in the prescribed form and manner and containing the prescribed information; calculate in the return the total amount of the charges payable for that month; and pay that amount, if any, to the Receiver General. Large payments Every person who is required under this Act to pay an amount to the Receiver General shall, if the amount is $50,000 or more, make the payment to the account of the Receiver General at a bank; a credit union; a corporation authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or a corporation authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in mortgages on real property or hypothecs on immovables. Small amounts owing If, at any time, the total of all unpaid amounts owing by a person to Her Majesty in right of Canada under this Act does not exceed two dollars, the amount owing by the person is deemed to be nil. Small amounts payable If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed two dollars, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty in right of Canada. However, if the person, at that time, does not owe any amount to Her Majesty in right of Canada, those amounts payable are deemed to be nil. Set-off of refunds If, at any time, a person files a return in which the person reports an amount that the person is required to pay under this Act and the person claims a refund payable to the person under this Act at that time, in the return or in another return, or in a separate application filed under this Act with the return, the person is deemed to have paid at that time, and the Minister is deemed to have refunded at that time, an amount equal to the lesser of the amount required to be paid and the amount of the refund. Authority for separate returns A person who engages in one or more activities in separate branches or divisions may file an application, in the prescribed form and manner, with the Minister for authority to file separate returns and applications for refunds under this Act in respect of a branch or division specified in the application. Authorization by Minister On receipt of the application, the Minister may, in writing, authorize the person to file separate returns and applications for refunds in relation to the specified branch or division, subject to any conditions that the Minister may at any time impose, if the Minister is satisfied that the branch or division can be separately identified by reference to its location or the nature of the activities engaged in by it; and separate records, books of account and accounting systems are maintained in respect of the branch or division. Revocation of authorization The Minister may revoke an authorization if the person, in writing, requests the Minister to revoke the authorization; the person fails to comply with any condition of the authorization or with any provision of this Act; the Minister is no longer satisfied that the requirements of subsection (2) are met; or the Minister considers that the authorization is no longer required. Notice of revocation If the Minister revokes the authorization of a person, the Minister shall notify the person in writing of the revocation and the effective date of the revocation. Execution of returns, etc. A return or other document made under this Act by a person that is not an individual shall be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person. If the person is a corporation or an association that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the corporation or association, are deemed to be so duly authorized. Extension of time The Minister may at any time extend, in writing, the time for filing a return or providing information under this Act. Effect of extension If the Minister extends the time within which a person is required to file a return or provide information under subsection (1), the return shall be filed, or the information shall be provided, within the time so extended; any amount payable that the person is required to report in the return shall be paid within the time so extended; any interest payable under section 34 on the amount referred to in paragraph (b) shall be calculated as though the amount were required to be paid on the day on which the extended time expires; and any penalty payable under section 64 in respect of the return shall be calculated as though the return were required to be filed on the day on which the extended time expires. Demand for return The Minister may, by a demand served personally or sent by mail, require a person to file, within any reasonable time that may be stipulated in the demand, a return under this Act for any reporting period that is designated in the demand. Compound interest on amounts not paid when required If a person fails to pay an amount to the Receiver General as and when required under this Act, the person shall pay to the Receiver General interest on the amount. The interest shall be compounded daily at the specified rate and computed for the period beginning on the first day after the day on or before which the amount was required to be paid and ending on the day on which the amount is paid. Payment of interest that is compounded For the purposes of subsection (1), interest that is compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest shall be added to the unpaid amount at the end of the particular day. Period when interest not payable Despite any other provision of this Act, if the Minister notifies a person that the person is required to pay a specified amount under this Act and the person pays the specified amount in full before the end of the period that the Minister specifies in the notice, interest is not payable on the specified amount for the period. Interest and penalty amounts of $25 or less If, at any time, a person pays an amount not less than the total of all amounts, other than interest and a penalty payable under section 64, owing at that time to Her Majesty in right of Canada under this Act for a reporting period and the total amount of interest and penalty payable by the person under this Act for that reporting period is not more than $25, the Minister may cancel the interest and penalty. Compound interest on amounts owed by Her Majesty Interest shall be compounded daily at the specified rate on amounts owed by Her Majesty in right of Canada to a person and computed for the period beginning on the first day after the day on which the amount is required to be paid by Her Majesty in right of Canada and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty in right of Canada. Application of interest provisions if Act amended For greater certainty, if a provision of an Act amends this Act and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which that Act is assented to, the provisions of this Act that relate to the calculation and payment of interest apply in respect of the amendment as though that Act had been assented to on the particular day. Waiving or cancelling interest or penalty The Minister may, on or before the day that is 10 calendar years after the end of a reporting period, or on application by a person on or before that day, waive or cancel any amount otherwise payable to the Receiver General under this Act that is interest or a penalty payable under section 64 on an amount that is required to be paid by the person under this Act in respect of that reporting period. Interest if amounts cancelled If a person has paid an amount of interest or penalty and the Minister cancels that amount under subsection (1), the Minister shall pay interest on the amount paid by the person beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the amount is refunded or applied against an amount owed by the person to Her Majesty in right of Canada. Dishonoured instruments For the purposes of this Act and section 155.1 of the Financial Administration Act, any charge that becomes payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that becomes payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid. Statutory recovery rights Except as specifically provided under this Act or the Financial Administration Act, no person has a right to recover any money paid to Her Majesty in right of Canada as or on account of, or that has been taken into account by Her Majesty in right of Canada as, an amount payable under this Act. Refund — third country adjustment The Minister shall pay to a person who has paid the charge referred to in section 10 in respect of the export of softwood lumber products from a region during two consecutive calendar quarters a refund of the amount calculated under subsection (2) or (3) if all of the following occur in each of two consecutive calendar quarters when compared respectively with each of the same two consecutive calendar quarters from the preceding year: the share of American consumption of softwood lumber products from imports not originating in Canada, as calculated in accordance with the prescribed formula, is at least 20% greater; the Canadian market share of American consumption of softwood lumber products, as calculated in accordance with the prescribed formula, has decreased; and the American market share of American consumption of softwood lumber products, as calculated in accordance with the prescribed formula, has increased. Amount of refund — charge calculated under subsection 12(3) If the amount of the charge was calculated using the applicable rate under subsection 12(3), the amount of the refund is the amount of the charge paid. Amount of refund — charge calculated under subsection 12(4) If the amount of the charge was calculated using the applicable rate under subsection 12(4), the amount of the refund is, subject to subsection (4), the lesser of the amount of the charge paid, and 5% of the export price of the softwood lumber product exported as determined in accordance with section 13. Refund calculated without regard to certain provisions The amount of a refund under this section is to be determined using the amount of a charge that is calculated without regard to sections 12.1 and 12.2. If exports from a region for a month exceeded (within the meaning of subsection 14(2)) the monthly trigger volume during any month of the two consecutive calendar quarters, the amount of the refund is nil. Application for refund A refund in respect of an amount shall not be paid under subsection (1) to a person unless the person files, in the prescribed manner, an application for the refund in the prescribed form and containing prescribed information within four years after the day on which the amount was paid by the person. One application per calendar quarter Subject to subsection (7), not more than one application for a refund under this section may be made by a person in any calendar quarter. Application by branches and divisions If a person who is entitled to a refund under this section is engaged in one or more activities in separate branches or divisions and is authorized under subsection 30(2) to file separate returns in relation to a branch or division, the person may file separate applications under this section in respect of the branch or division but not more than one application for a refund under this section in respect of the branch or division may be made by the person in any calendar quarter. Refund of payment If a person has paid an amount as or on account of, or that was taken into account as, a charge, a penalty, interest or other obligation under this Act in circumstances where the amount was not payable by the person, whether the amount was paid by mistake or otherwise, the Minister shall, subject to subsections (2) and (3), pay a refund of that amount to the person. Restriction A refund in respect of an amount shall not be paid under subsection (1) to a person to the extent that the Minister has assessed the person for the amount under section 50. A refund in respect of an amount shall not be paid under subsection (1) to a person unless the person files, in the prescribed manner, an application for the refund in prescribed form and containing prescribed information within two years after the day on which the amount was paid by the person. Extension Despite subsection (3), the Minister may at any time extend, in writing, the time for filing an application for a refund for the payment of the increase of the amount of the charge referred to in subsection 14(1). One application per reporting period Subject to subsection (5), not more than one application for a refund under this section may be made by a person in any reporting period. If a person who is entitled to a refund under this section is engaged in one or more activities in separate branches or divisions and is authorized under subsection 30(2) to file separate returns in relation to a branch or division, the person may file separate applications under this section in respect of the branch or division but not more than one application for a refund under this section in respect of the branch or division may be made by the person in any reporting period. A refund of an amount under this Act shall not be paid to a person to the extent that it can reasonably be regarded that the amount has previously been refunded, remitted, applied or paid to that person under this or any other Act of Parliament; the person has applied for a refund, payment or remission of the amount under any other Act of Parliament; or the amount has been or will be refunded to the person under this Act. Single application Only one application may be made under this Act for a refund with respect to any matter. Restriction — trustees If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate of a bankrupt, a refund under this Act that the bankrupt was entitled to claim before the appointment shall not be paid after the appointment unless all returns required under this Act to be filed before the appointment have been filed and all amounts required under this Act to be paid by the bankrupt have been paid. Overpayment of refunds, etc. If an amount is paid to, or applied to a liability of, a person as a refund under this Act and the person is not entitled to the amount or the amount paid or applied exceeds the refund or other payment to which the person is entitled, the person shall pay to the Receiver General an amount equal to the refund, payment or excess on the day on which the amount is paid to, or applied to a liability of, the person. Effect of reduction of refund, etc. For the purpose of subsection (1), if a refund or other payment has been paid to a person in excess of the amount to which the person was entitled and the amount of the excess has, by reason of section 42, reduced the amount of any other refund or other payment to which the person would, but for the payment of the excess, be entitled, the person is deemed to have paid the amount of the reduction to the Receiver General. bankrupt has the same meaning as in section 2 of the Bankruptcy and Insolvency Act. (failli) business includes a part of a business. (entreprise) receiver means a person who under the authority of a debenture, bond or other debt security, of a court order or of an Act of Parliament or of the legislature of a province, is empowered to manage or operate a business or a property of another person; is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security; is appointed by a bank to act as an agent or mandatary of the bank in the exercise of the authority of the bank under subsection 426(3) of the Bank Act in respect of property of another person; is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or is appointed as a committee, guardian, curator, tutor or mandatary in case of incapacity with the authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets. It includes a person who is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to manage or operate a business or a property of another person, but, if a person is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to manage or operate a business or a property of another person, it does not include that creditor. (séquestre) relevant assets of a receiver means if the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets; and if the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets.

(actif pertinent) representative means a person, other than a trustee in bankruptcy or a receiver, who is administering, winding up, controlling or otherwise dealing with any property, business, estate or succession. (représentant) Trustee’s obligations For the purposes of this Act, if on a particular day a person becomes a bankrupt, the trustee in bankruptcy, and not the person, is liable for the payment of any amount (other than an amount that relates solely to activities in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate) that becomes payable by the person under this Act during the period beginning on the day immediately after the day on which the trustee became the trustee in bankruptcy of the person and ending on the day on which the discharge of the trustee is granted under the Bankruptcy and Insolvency Act, except that the trustee is liable for the payment of any amount that became payable by the person after the particular day in respect of reporting periods that ended on or before the particular day, or of any amount that became payable by the person after the particular day, only to the extent of the property of the person in possession of the trustee available to satisfy the liability, the trustee is not liable for the payment of any amount for which a receiver is liable under subsection (3), and the payment by the person of an amount in respect of the liability shall discharge the liability of the trustee to the extent of that amount; if, on the particular day the person is registered under section 23, the registration continues in relation to the activities of the person to which the bankruptcy relates as though the trustee in bankruptcy were the registered person in respect of those activities and ceases to apply to the activities of the person in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate; the reporting period of the person begins and ends on the day on which it would have begun and ended if the bankruptcy had not occurred, except that the reporting period of the person during which the person becomes a bankrupt shall end on the particular day and a new reporting period of the person in relation to the activities of the person to which the bankruptcy relates shall begin on the day immediately after the particular day, and the reporting period of the person, in relation to the activities of the person to which the bankruptcy relates, during which the trustee in bankruptcy is discharged under the Bankruptcy and Insolvency Act shall end on the day on which the discharge is granted; subject to paragraph (f), the trustee in bankruptcy shall file with the Minister in the prescribed form and manner all returns in respect of the activities of the person to which the bankruptcy relates for the reporting periods of the person ending in the period beginning on the day immediately after the particular day and ending on the day on which the discharge of the trustee is granted under the Bankruptcy and Insolvency Act and that are required under this Act to be filed by the person, as if those activities were the only activities of the person; subject to paragraph (f), if the person has not on or before the particular day filed a return required under this Act to be filed by the person for a reporting period of the person ending on or before the particular day, the trustee in bankruptcy shall, unless the Minister waives in writing the requirement for the trustee to file the return, file with the Minister in the prescribed form and manner a return for that reporting period of the person; and if there is a receiver with authority in respect of any business, property, affairs or assets of the person, the trustee in bankruptcy is not required to include in any return any information that the receiver is required under subsection (3) to include in a return. Receiver’s obligations For the purposes of this Act, if on a particular day a receiver is vested with authority to manage, operate, liquidate or wind up any business or property, or to manage and care for the affairs and assets, of a person, if the relevant assets of the receiver are a part and not all of the person’s businesses, properties, affairs or assets, the relevant assets of the receiver are deemed to be, throughout the period during which the receiver is acting as receiver of the person, separate from the remainder of the businesses, properties, affairs or assets of the person as though the relevant assets were businesses, properties, affairs or assets, as the case may be, of a separate person; the person and the receiver are jointly and severally or solidarily liable for the payment of any amount that becomes payable by the person under this Act before or during the period during which the receiver is acting as receiver of the person to the extent that the amount can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amount became payable, except that the receiver is liable for the payment of any amount that became payable before that period only to the extent of the property of the person in possession or under the control and management of the receiver after satisfying the claims of creditors whose claims ranked, on the particular day, in priority to the claim of the Crown in respect of the amount, and paying any amounts that the receiver is required to pay to a trustee in bankruptcy of the person, the person is not liable for the payment of any amount payable by the receiver, and the payment by the person or the receiver of an amount in respect of the liability shall discharge the joint and several or solidary liability to the extent of that amount; the reporting period of the person begins and ends on the day on which it would have begun and ended if the vesting had not occurred, except that the reporting period of the person, in relation to the relevant assets of the receiver, during which the receiver begins to act as receiver of the person, shall end on the particular day and a new reporting period of the person in relation to the relevant assets shall begin on the day immediately after the particular day, and the reporting period of the person, in relation to the relevant assets, during which the receiver ceases to act as receiver of the person, shall end on the day on which the receiver ceases to act as receiver of the person; the receiver shall file with the Minister in the prescribed form and manner all returns in respect of the relevant assets of the receiver for reporting periods of the person ending in the period during which the receiver is acting as receiver and that are required under this Act to be made by the person, as if the relevant assets were the only businesses, properties, affairs and assets of the person; and if the person has not on or before the particular day filed a return required under this Act to be filed by the person for a reporting period of the person ending on or before the particular day, the receiver shall, unless the Minister waives in writing the requirement for the receiver to file the return, file with the Minister in the prescribed form and manner a return for that reporting period that relates to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person during that reporting period. Certificates for receivers and representatives Every receiver and representative who controls property of another person who is required to pay any amount under this Act shall, before distributing the property to any person, obtain a certificate from the Minister certifying that the following amounts have been paid or that security for the payment of them has, in accordance with this Act, been accepted by the Minister: all amounts that are payable by the other person under this Act in respect of the reporting period during which the distribution is made, or any previous reporting period; and all amounts that are, or can reasonably be expected to become, payable under this Act by the representative or receiver in that capacity in respect of the reporting period during which the distribution is made, or any previous reporting period. Liability for failure to obtain certificate Any receiver or representative who distributes property without obtaining a certificate in respect of the amounts referred to in subsection (4) is personally liable for the payment of those amounts to the extent of the value of the property so distributed. Amalgamations If two or more corporations (each of which is referred to in this section as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), the new corporation is deemed to be a separate person from each of the predecessors for the purposes of this Act except that, for the purposes of sections 26 to 45 and 48 to 98, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor. Member of a partnership 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. A partnership and each member or former member (each of which is referred to in this subsection as the “member”) of the partnership, other than a member who is a limited partner and is not a general partner, are jointly and severally or solidarily liable for the payment of all amounts that become payable by the partnership under this Act before or during the period during which the member is a member of the partnership or, if the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership, except that the member is liable for the payment of amounts that become payable before the period only to the extent of the property and money that is regarded as property or money of the partnership under the relevant laws of general application in force in a province relating to partnerships, and the payment by the partnership or by any member of the partnership of an amount in respect of the liability discharges the joint liability to the extent of that amount; and all other obligations under this Act that arose before or during that period for which the partnership is liable or, if the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a consequence of the dissolution. Continuation of partnership If a partnership would, but for this subsection, be regarded as having ceased to exist, the partnership is deemed for the purposes of this Act not to have ceased to exist until the registration of the partnership is cancelled. Continuation of predecessor partnership by new partnership Where a partnership (in this subsection referred to as the “predecessor partnership”) would, but for this section, be regarded as having ceased at any time to exist, a majority of the members of the predecessor partnership that together had, at or immediately before that time, more than a 50% interest in the capital of the predecessor partnership become members of another partnership of which they comprise more than half of the members, and the members of the predecessor partnership who become members of the other partnership transfer to the other partnership all or substantially all of the property distributed to them in settlement of their capital interests in the predecessor partnership, the other partnership is deemed to be a continuation of and the same person as the predecessor partnership, except where the other partnership is registered under section 23 or applies for registration under section 22. Keeping records Every person who is required to pay an amount under this Act shall keep all records that are necessary to determine whether they have complied with this Act. Minister may specify information The Minister may specify in writing the form that a record is to take and any information that the record must contain. Language and location of record Unless otherwise authorized by the Minister, the records shall be kept in Canada, in English or French. Electronic records Every person required under this Act to keep a record who does so electronically shall ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record. Inadequate records If a person fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person shall keep the records specified by the Minister. General period for retention Every person who is required to keep records shall retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed. Objection or appeal If a person who is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under this Act, the person shall retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of. Demand by Minister If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally or sent by mail, require any person required under this Act to keep records to retain those records for any period that is specified in the demand, and the person shall comply with the demand. Permission for earlier disposal A person who is required under this Act to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister. Requirement to provide records or information Despite any other provision of this Act but subject to subsection (2), the Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount payable under this Act by any person, by notice served personally or sent by mail, require that any person provide the Minister, within any reasonable time that is stipulated in the notice, with any information or additional information, including a return under this Act; or any record. Unnamed persons The Minister shall not impose on any person (in this section referred to as a “third party”) a requirement under subsection (1) to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (3). Judicial authorization On ex parte application by the Minister, a judge may, subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this section referred to as the “group”) if the judge is satisfied by information on oath that the person or group is ascertainable; and the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Act. Service of authorization An authorization granted under subsection (3) shall be attached to the notice referred to in subsection (1). Review of authorization If an authorization is granted under subsection (3), a third party on whom a notice is served or to whom a notice is sent under subsection (1) may, within 15 days after the service or sending, apply to the judge who granted the authorization or, if that judge is unable to act, to another judge of the same court for a review of the authorization. Powers on review On hearing an application under subsection (5), a judge may cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (3)(a) and (b) have been met; or confirm or vary the authorization if the judge is satisfied that those conditions have been met. Assessment The Minister may assess a person for any charge or other amount payable by the person under this Act and may, despite any previous assessment covering, in whole or in part, the same matter, vary the assessment, reassess the person assessed or make any additional assessments that the circumstances require. Liability not affected The liability of a person to pay an amount under this Act is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made. Minister not bound The Minister is not bound by any return, application or information provided by or on behalf of any person and may make an assessment despite any return, application or information provided or not provided. Refund on reassessment If a person has paid an amount assessed under this section in respect of a reporting period and the amount paid exceeds the amount determined on reassessment to have been payable by the person in respect of that reporting period, the Minister shall refund to the person the amount of the excess and, for the purpose of section 35, the refund is deemed to have been required to be paid on the day on which the amount was paid to the Minister. Determination of refunds In making an assessment, the Minister may take into account any refund payable to the person being assessed under this Act. If the Minister does so, the person is deemed to have applied for the refund under this Act on the day on which the notice of assessment is sent. Assessment of refund On receipt of an application made by a person for a refund under this Act, the Minister shall, without delay, consider the application and assess the amount of the refund, if any, payable to the person. Reassessment The Minister may reassess or make an additional assessment of the amount of a refund despite any previous assessment of the amount of the refund. Payment If, on assessment under this section, the Minister determines that a refund is payable to a person, the Minister shall pay the refund to the person. A refund shall not be paid under this Act until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under this Act. Interest If a refund is paid to a person, the Minister shall pay interest at the specified rate to the person on the refund for the period beginning on the day that is 30 days after the day on which the application for the refund is filed with the Minister and ending on the day on which the refund is paid. Notice of assessment After making an assessment under this Act, the Minister shall send to the person assessed a notice of the assessment. Payment of remainder If the Minister has assessed a person for an amount, any portion of that amount remaining unpaid is payable to the Receiver General as of the date of the notice of assessment. Limitation period for assessments Subject to subsections (2) to (4), no assessment in respect of any charge or other amount payable by a person under this Act shall be made more than four years after the day on which the person filed the person’s return under section 26. Exception — objection or appeal A variation of an assessment, or a reassessment, in respect of any charge or other amount payable under this Act by a person may be made at any time if the variation or reassessment is made to give effect to a decision on an objection or appeal; or with the written consent of an appellant to dispose of an appeal. Exception — neglect or fraud An assessment in respect of any matter may be made at any time if the person to be assessed has, in respect of that matter, made a misrepresentation that is attributable to their neglect, carelessness or wilful default; or committed fraud with respect to a return or an application for a refund filed under this Act. Exception — waiver An assessment in respect of any matter specified in a waiver filed under subsection (5) may be made at any time within the period specified in the waiver unless the waiver has been revoked under subsection (6), in which case an assessment may be made at any time during the six months that the waiver remains in effect. Filing waiver Any person may, within the time otherwise limited by subsection (1) for an assessment, waive the application of that subsection by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection. Revoking waiver Any person who has filed a waiver may revoke it by filing with the Minister a notice of revocation of the waiver in the prescribed form and manner. The waiver remains in effect for six months after the notice is filed. Objection to assessment Any person who has been assessed and who objects to the assessment may, within 90 days after the date of the notice of the assessment, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts. Issue to be decided A notice of objection shall reasonably describe each issue to be decided; specify in respect of each issue the relief sought, expressed as the change in any amount that is relevant for the purposes of the assessment; and provide the facts and reasons relied on by the person in respect of each issue. Late compliance Despite subsection (2), if a notice of objection does not include the information required under paragraph (2)(b) or (c) in respect of an issue to be decided that is described in the notice, the Minister may, in writing, request the person to provide the information, and that paragraph is deemed to be complied with in respect of the issue if, within 60 days after the request is made, the person submits the information in writing to the Minister. Limitation on objections Despite subsection (1), if a person has filed a notice of objection to an assessment (in this section referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (8) as a result of the notice of objection, unless the earlier assessment was made in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue only if the person complied with subsection (2) in the notice with respect to that issue; and only with respect to the relief sought in respect of that issue as specified by the person in the notice. Application of subsection (4) Subsection (4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment. 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 The Minister may accept a notice of objection even if it was not filed in the prescribed form and manner. Consideration of objection On receipt of a notice of objection, the Minister shall, without delay, reconsider the assessment and vacate or confirm it or make a reassessment. Waiving reconsideration 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 After reconsidering an assessment under subsection (8) or confirming an assessment under subsection (9), the Minister shall notify the person objecting to the assessment of the Minister’s decision by mail. Extension of time by Minister If no objection to an assessment is filed under section 54 within the time limited under this Act, a person may make an application to the Minister to extend the time for filing a notice of objection and the Minister may grant the application. Contents of application An application must set out the reasons why the notice of objection was not filed within the time limited under this Act for doing so. How application made An application must be made by delivering or mailing, to the Assistant Commissioner of the Appeals Branch of the Agency, the application accompanied by a copy of the notice of objection. Defect in application The Minister may accept an application even if it was not made in accordance with subsection (3). Duties of Minister On receipt of an application, the Minister shall, without delay, consider the application and grant or refuse it, and shall notify the person of the decision by mail. Date of objection if application granted If an application is granted, the notice of objection is deemed to have been filed on the day of the decision of the Minister. Conditions for grant of application No application shall be granted under this section unless the application is made within one year after the expiry of the time limited under this Act for objecting; and the person demonstrates that within the time limited under this Act for objecting, the person was unable to act or to give a mandate to act in their name, or had a bona fide intention to object to the assessment, given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and the application was made as soon as circumstances permitted it to be made. Extension of time by Tax Court of Canada A person who has made an application under section 55 may apply to the Tax Court of Canada to have the application granted after either the Minister has refused the application; or 90 days have elapsed after the application was made and the Minister has not notified the person of the Minister’s decision. When application may not be made No application may be made after the expiry of 30 days after the decision referred to in subsection 55(5) was mailed to the person. An application must be filed in the Registry of the Tax Court of Canada, in accordance with the rules of the Court made under the Tax Court of Canada Act. Copy to the Commissioner The Tax Court of Canada must send a copy of the application to the Commissioner. Powers of Tax Court of Canada The Tax Court of Canada may dispose of an application by dismissing or granting it and, in granting it, the Court may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order. When application to be granted the application under subsection 55(1) was made within one year after the expiry of the time limited under this Act for objecting; and given the reasons set out in the application under this section and the circumstances of the case, it would be just and equitable to grant the application, and the application under subsection 55(1) was made as soon as circumstances permitted it to be made. Appeal to Tax Court of Canada Subject to subsection (2), a person who has filed a notice of objection to an assessment may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after the Minister has confirmed the assessment or has reassessed; or 180 days have elapsed after the filing of the notice of objection and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed. No appeal No appeal under subsection (1) may be instituted after the expiry of 90 days after notice that the Minister has reassessed or confirmed the assessment is sent to the person under subsection 54(10). Amendment of appeal The Tax Court of Canada may, on any terms that it sees fit, authorize a person who has instituted an appeal in respect of a matter to amend the appeal to include any further assessment in respect of the matter that the person is entitled under this section to appeal. Extension of time to appeal If no appeal to the Tax Court of Canada under section 57 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court of Canada for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just. An application must set out the reasons why the appeal was not instituted within the time limited under section 57 for doing so. Copy to Deputy Attorney General of Canada 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 No order shall be made under this section unless the application was made within one year after the expiry of the time limited under section 57 for appealing; and within the time limited under section 57 for appealing, the person had a bona fide intention to appeal, given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, the application was made as soon as circumstances permitted it to be made, and there are reasonable grounds for the appeal. Limitation on appeals to the Tax Court of Canada Despite section 57, if a person has filed a notice of objection to an assessment, the person may appeal to the Tax Court of Canada to have the assessment vacated, or a reassessment made, only with respect to an issue in respect of which the person has complied with subsection 54(2) in the notice and the relief sought in respect of the issue as specified by the person in the notice; or an issue described in subsection 54(5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue. No appeal if waiver Despite section 57, a person may not appeal to the Tax Court of Canada to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person. Institution of appeals An appeal to the Tax Court of Canada under this Act shall be instituted in accordance with the Tax Court of Canada Act. Disposition of appeal The Tax Court of Canada may dispose of an appeal from an assessment by dismissing it; or allowing it and vacating the assessment, or referring the assessment back to the Minister for reconsideration and reassessment. References to Tax Court of Canada If the Minister and another person agree in writing that a question arising under this Act, in respect of any assessment or proposed assessment of the person, should be determined by the Tax Court of Canada, that question shall be determined by that Court. Time during consideration not to count For the purposes of making an assessment, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court of Canada to have a question determined and the day on which the question is finally determined shall not be counted in the computation of the four-year period referred to in subsection 53(1); the period within which a notice of objection to an assessment may be filed under subsection 54(1); or the period within which an appeal may be instituted under subsection 57(2). Reference of common questions to Tax Court of Canada If the Minister is of the opinion that a question arising out of one and the same transaction or occurrence or series of transactions or occurrences is common to assessments or proposed assessments in respect of two or more persons, the Minister may apply to the Tax Court of Canada for a determination of the question. An application shall set out the question in respect of which the Minister requests a determination; the names of the persons that the Minister seeks to have bound by the determination; and the facts and reasons on which the Minister relies and on which the Minister based or intends to base assessments of each person named in the application. Service A copy of the application shall be served by the Minister on each of the persons named in it and on any other person who, in the opinion of the Tax Court of Canada, is likely to be affected by the determination of the question. Determination by Tax Court of Canada of question If the Tax Court of Canada is satisfied that a determination of a question set out in an application will affect assessments or proposed assessments in respect of two or more persons who have been served with a copy of the application and who are named in an order of the Tax Court of Canada under this subsection, it may if none of the persons so named has appealed from such an assessment, proceed to determine the question in any manner that it considers appropriate; or if one or more of the persons so named has or have appealed, make any order that it considers appropriate joining a party or parties to that appeal or those appeals and proceed to determine the question. Determination final and conclusive Subject to subsection (6), if a question set out in an application is determined by the Tax Court of Canada, the determination is final and conclusive for the purposes of any assessments of persons named by the Court under subsection (4). Appeal If a question set out in an application is determined by the Tax Court of Canada, the Minister or any person who has been served with a copy of the application and who is named in an order of the Court under subsection (4) may appeal from the determination, in accordance with the provisions of this Act, the Tax Court of Canada Act or the Federal Courts Act, as those provisions relate to appeals from the Tax Court of Canada. Parties to appeal The parties who are bound by a determination are parties to any appeal from the determination. Time during consideration not counted For the purpose of making an assessment of a person, filing a notice of objection to an assessment or instituting an appeal from an assessment, the periods described in subsection (9) shall not be counted in the computation of Excluded periods The period that is not to be counted in the computation of the periods described in paragraphs (8)(a) to (c) is the time between the day on which an application that is made under this section is served on a person under subsection (3) and in the case of a person named in an order of the Tax Court of Canada under subsection (4), the day on which the determination becomes final and conclusive and not subject to any appeal; or in the case of any other person, the day on which the person is served with a notice that the person has not been named in an order of the Tax Court of Canada under subsection (4). Failure to file a return when required Every person who fails to file a return as and when required under section 26 shall pay a penalty equal to the total of an amount equal to 1% of the amount of charges unpaid at the expiry of the time for filing the return, and the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed. Failure to answer demand Every person who fails to file a return as and when required under a demand issued under section 33 is liable to a penalty of $250. Failure to provide information Every person who fails to provide any information or record as and when required under this Act is liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information. False statements or omissions Every person who knowingly, or under circumstances amounting to gross negligence or, in the Province of Quebec, gross fault, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) is liable to a penalty of the greater of $250 and 25% of the total of if the false statement or omission is relevant to the determination of an amount payable under this Act by the person, the amount, if any, by which the amount payable exceeds the amount that would be payable by the person if the amount payable were determined on the basis of the information provided in the return, and if the false statement or omission is relevant to the determination of a refund or any other payment that may be obtained under this Act, the amount, if any, by which the amount that would be the refund or other payment payable to the person if the refund or other payment were determined on the basis of the information provided in the return the amount of the refund or other payment payable to the person. Offence for failure to file return or to comply with demand or order Every person who fails to file or make a return as and when required under this Act or who fails to comply with an obligation under subsection 48(5) or (8) or section 49 or an order made under section 74 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $1,000 and not more than $25,000 or to imprisonment for a term not exceeding 12 months, or to both. Saving A person who is convicted of an offence under subsection (1) for a failure to comply with a provision of this Act is not liable to pay a penalty imposed under section 65 or 66 for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made. Offences for false or deceptive statement Every person commits an offence who makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, certificate, record or answer filed or made as required under this Act; for the purposes of evading payment of any amount payable under this Act, or obtaining a refund to which the person is not entitled under this Act, destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person; wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of an amount payable under this Act; wilfully, in any manner, obtains or attempts to obtain a refund to which the person is not entitled under this Act; or conspires with any person to commit an offence described in any of paragraphs (a) to (d). Punishment Every person who commits an offence under subsection (1) is guilty of an offence punishable on summary conviction and, in addition to any penalty otherwise provided, is liable to a fine of not less than 50%, and not more than 200%, of the amount payable that was sought to be evaded, or of the refund sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $1,000 and not more than $25,000; imprisonment for a term not exceeding 18 months; or both a fine referred to in paragraph (a) and imprisonment for a term not exceeding 18 months. Penalty on conviction A person who is convicted of an offence under subsection (1) is not liable to pay a penalty imposed under any of sections 64 to 67 for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made. Stay of appeal If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court of Canada and, on doing so, the proceedings before the Tax Court of Canada are stayed pending a final determination of the outcome of the prosecution. Failure to pay charges Every person who wilfully fails to pay a charge as and when required under this Act is guilty of an offence punishable on summary conviction and, in addition to any penalty or interest otherwise provided, is liable to a fine not exceeding the aggregate of $1,000 and an amount equal to 20% of the amount of the charge that should have been paid; imprisonment for a term not exceeding six months; or both a fine referred to in paragraph (a) and imprisonment for a term not exceeding six months. Offence re confidential information Every person is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both, if the person contravenes subsection 84(2); or knowingly contravenes an order made under subsection 84(7). Every person to whom confidential information has been provided for a particular purpose under paragraph 84(6)(a), (b), (c), (e), (h) or (k), or who is an official to whom confidential information has been provided for a particular purpose pursuant to paragraph 84(6)(d), (f) or (i) and who for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both. In subsection (2), official and confidential information have the same meanings as in subsection 84(1). General offence Every person who fails to comply with any provision of this Act or the regulations made under this Act for which no other offence is specified in this Act is guilty of an offence punishable on summary conviction and liable to a fine not exceeding $1,000. Defence of due diligence No person shall be convicted of an offence under section 68 or 72 if the person establishes that they exercised all due diligence to prevent the commission of the offence. Compliance orders If a person is convicted by a court of an offence for a failure to comply with a provision of this Act, the court may make any order that it considers proper in order to enforce compliance with the provision. Officers of corporations, etc. If a person other than an individual commits an offence under this Act, every officer, director or representative of the person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted. Information or complaint An information or complaint under this Act may be laid or made by any employee of the Agency, by a member of the Royal Canadian Mounted Police or by any person authorized to do so by the Minister and, if an information or complaint purports to have been laid or made under this Act, it is deemed to have been laid or made by a person so authorized by the Minister and shall not be called in question for lack of authority of the informant or complainant, except by the Minister or a person acting for the Minister or for Her Majesty in right of Canada. Two or more offences An information or complaint in respect of an offence under this Act may be for one or more offences, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences. Territorial jurisdiction An information or complaint in respect of an offence under this Act may be heard, tried or determined by any court, if the accused is resident, carrying on business, found or apprehended or is in custody within the court’s territorial jurisdiction even if the matter of the information or complaint did not arise within that territorial jurisdiction. Limitation of prosecutions An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Act, may be laid or made within two years after the day on which the matter of the information or complaint arose. By whom A person authorized by the Minister to do so may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records, processes, property or premises of a person in order to determine whether that or any other person is in compliance with this Act. Powers of authorized person For the purposes of an inspection, audit or examination, the authorized person may enter any place in which the authorized person reasonably believes the person keeps records or carries on any activity to which this Act applies; and require any individual to be present during the inspection, audit or examination and require that individual to answer all proper questions and to give to the authorized person all reasonable assistance. Prior authorization If any place referred to in paragraph (2)(a) is a dwelling-house, the authorized person may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (4). Warrant to enter dwelling-house A judge may issue a warrant authorizing a person to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application by the Minister, a judge is satisfied by information on oath that there are reasonable grounds to believe that the dwelling-house is a place referred to in paragraph (2)(a); entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act; and entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused. Orders if entry not authorized If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act, the judge may, to the extent that access was or may be expected to be refused and that a record or property is or may be expected to be kept in the dwelling-house, order the occupant of the dwelling-house to provide a person with reasonable access to any record or property that is or should be kept in the dwelling-house; and make any other order that is appropriate in the circumstances to carry out the purposes of this Act. Definition of dwelling-house In this section, dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence. Compliance order On application by the Minister, a judge may, despite section 74, order a person to provide any access, assistance, information or record sought by the Minister under section 49 or 77 if the judge is satisfied that the person was required under section 49 or 77 to provide the access, assistance, information or record and did not do so; and in the case of information or a record, the information or record is not protected from disclosure by solicitor-client privilege.

Notice required An application under subsection (1) must not be heard before the end of five clear days after the day on which the notice of application is served on the person against whom the order is sought. Judge may impose conditions The judge making an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate. Contempt of court If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed. An order by a judge under subsection (1) may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made. Copies If any record is seized, inspected, audited, examined or provided under any of sections 49, 77, 78 and 83, the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Agency may make or cause to be made one or more copies of it and, in the case of an electronic document, make or cause to be made a print-out of the electronic document. Any document purporting to be certified by the Minister or an authorized person to be a copy of the record, or to be a print-out of an electronic document, made under this section is evidence of the nature and content of the original record and has the same probative force as the original record would have if it were proven in the ordinary way. Prohibition No person shall, physically or otherwise, do or attempt to do either of the following: interfere with, hinder or molest any person doing anything the person is authorized to do under this Act; or prevent any person from doing anything the person is authorized to do under this Act. Compliance Every person shall, unless the person is unable to do so, do everything the person is required to do by or pursuant to any of sections 49, 77 to 79 and 83. Definition of foreign-based information or record For the purposes of this section, foreign-based information or record means any information or record that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act, including the collection of any amount payable under this Act by any person. Requirement to provide foreign-based information Despite any other provision of this Act, the Minister may, by notice served personally or sent by registered or certified mail, require a person resident in Canada or a non-resident person who carries on business in Canada to provide any foreign-based information or record. Content of notice A notice referred to in subsection (2) shall set out a reasonable period of not less than 90 days for the provision of the information or record; a description of the information or record being sought; and the consequences under subsection (8) to the person of the failure to provide the information or record being sought within the period set out in the notice. Review by judge The person on whom a notice of a requirement is served or to whom a notice of requirement is sent under subsection (2) may, within 90 days after the service or sending of the notice, apply to a judge for a review of the requirement. On hearing an application under subsection (4) in respect of a requirement, a judge may confirm the requirement; vary the requirement if satisfied that it is appropriate to do so in the circumstances; or set aside the requirement if satisfied that it is unreasonable. For the purposes of subsection (5), a requirement to provide information or a record shall not be considered to be unreasonable because the information or record is under the control of or available to a non-resident person that is not controlled by the person on whom the notice of the requirement is served or to whom the notice of requirement is sent under subsection (2) if that person is related to the non-resident person. The period between the day on which an application for the review of a requirement is made under subsection (4) and the day on which the review is decided shall not be counted in the computation of the period set out in the notice of the requirement; and the period within which an assessment may be made under section 50 or 51. Consequence of failure If a person fails to comply substantially with a notice served or sent under subsection (2) and if the notice is not set aside under subsection (5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act shall, on motion of the Minister, prohibit the introduction by that person of any foreign-based information or record covered by that notice. Information respecting non-resident persons Every corporation that, at any time in a taxation year, was resident in Canada or carried on business in Canada shall, in respect of each non-resident person with whom it was not dealing at arm’s length at any time in the year, file with the Minister, within six months after the end of the year, information specified by the Minister for the year in respect of transactions with that person. Search warrant A judge may, on ex parte application by the Minister, issue a warrant authorizing any person named in the warrant to enter and search any building, receptacle or place for any record or thing that may afford evidence of the commission of an offence under this Act and to seize the record or thing and, as soon as is practicable, bring it before, or make a report in respect of it to, the judge or, where that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section. Evidence on oath An application under subsection (1) shall be supported by information on oath establishing the facts on which the application is based. Issue of warrant A judge may issue a warrant referred to in subsection (1) if the judge is satisfied that there are reasonable grounds to believe that an offence under this Act has been committed; a record or thing that may afford evidence of the commission of the offence is likely to be found; and the building, receptacle or place specified in the application is likely to contain such a record or thing. Contents of warrant A warrant issued under subsection (1) shall refer to the offence for which it is issued, identify the building, receptacle or place to be searched and the person who is alleged to have committed the offence, and it shall be reasonably specific as to any record or thing to be searched for and seized. Seizure of record Any person who executes a warrant issued under subsection (1) may seize, in addition to the record or thing referred to in that subsection, any other record or thing that the person believes on reasonable grounds affords evidence of the commission of an offence under this Act and shall, as soon as is practicable, bring the record or thing before, or make a report in respect of it to, the judge who issued the warrant or, if that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section. Retention of things seized Subject to subsection (7), if any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of it is made to a judge, the judge shall, unless the Minister waives retention, order that it be retained by the Minister, who shall take reasonable care to ensure that it is preserved until the conclusion of any investigation into the offence in relation to which the record or thing was seized or until it is required to be produced for the purposes of a criminal proceeding. Return of things seized If any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of it is made to a judge, the judge may, on the judge’s own motion or on summary application by a person with an interest in the record or thing on three clear days notice of application to the Deputy Attorney General of Canada, order that the record or thing be returned to the person from whom it was seized or the person who is otherwise legally entitled to it, if the judge is satisfied that the record or thing will not be required for an investigation or a criminal proceeding; or was not seized in accordance with the warrant or this section. Access and copies The person from whom any record or thing is seized under this section is entitled, at all reasonable times and subject to any reasonable conditions that may be imposed by the Minister, to inspect the record or thing and, in the case of a record, to obtain one copy of the record at the expense of the Minister. authorized person means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Act. (personne autorisée) confidential information means information of any kind and in any form that relates to one or more persons and that is obtained by or on behalf of the Minister for the purposes of this Act, and any information that is prepared from such information, but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates. (renseignement confidentiel) court of appeal has the same meaning as in section 2 of the Criminal Code. (cour d’appel) official means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, Her Majesty in right of Canada or a province, or a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged. (fonctionnaire) Provision of information Except as authorized under this section, no official shall knowingly provide, or allow to be provided, to any person any confidential information; allow any person to have access to any confidential information; or use any confidential information other than in the course of the administration or enforcement of this Act. Provision of information in legal proceedings Despite any other Act of Parliament or other law, no official shall be required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information. Communications where proceedings have been commenced Subsections (2) and (3) do not apply in respect of criminal proceedings that have been commenced by the laying of an information or the preferring of an indictment under an Act of Parliament; any legal proceedings relating to the administration or enforcement of this Act, the Customs Act, the Export and Import Permits Act or any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty, before a court of record, including a court of record in a jurisdiction outside Canada; or any legal proceedings under an international agreement relating to trade before a court of record, including a court of record in a jurisdiction outside Canada, an international organization, or a dispute settlement panel or an appellate body created under an international agreement relating to trade. Circumstances involving danger The Minister may provide to appropriate persons any confidential information relating to imminent danger of death or physical injury to any individual. Disclosure of confidential information An official may provide to a person any confidential information that may reasonably be regarded as necessary for the purpose of the administration or enforcement of this Act, solely for that purpose; provide to a person confidential information that can reasonably be regarded as necessary for the purposes of determining any liability or obligation of the person or any refund to which the person is or may become entitled under this Act; provide, allow to be provided, or allow inspection of or access to any confidential information to or by any person, or any person within a class of persons, that the Minister may authorize, subject to any conditions that the Minister may specify, or any person otherwise legally entitled to the information by reason of an Act of Parliament, solely for the purposes for which that person is entitled to the information; provide confidential information to an official of the Department of Finance solely for the purposes of the administration of a federal-provincial agreement made under the Federal-Provincial Fiscal Arrangements Act, to an official solely for the purpose of the formulation, evaluation or implementation of a fiscal or trade policy or for the purposes of the administration or enforcement of the Customs Act, the Export and Import Permits Act, any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty or an international agreement relating to trade, to an official solely for the purposes of the negotiation or implementation of an international agreement relating to trade, to an official of the government of a province solely for the purposes of the formulation or evaluation of a fiscal or trade policy or any other policy relating to softwood lumber products, to an official of a department or agency of the Government of Canada or of a province as to the name, address, occupation, size or type of business of a person, solely for the purposes of enabling that department or agency to obtain statistical data for research and analysis, to an official solely for the purposes of setting off, against any sum of money that may be payable by Her Majesty in right of Canada, a debt due to Her Majesty in right of Canada, or Her Majesty in right of a province on account of taxes payable to the province where an agreement exists between Canada and the province under which Canada is authorized to collect taxes on behalf of the province, or to an official solely for the purposes of section 7.1 of the Federal-Provincial Fiscal Arrangements Act; provide confidential information to an official or any person employed by or representing the government of a foreign state, an international organization established by the governments of states, a community of states, or an institution of any such government or organization, in accordance with an international convention, agreement or other written arrangement relating to trade between the Government of Canada or an institution of the Government of Canada and the government of the foreign state, the organization, the community or the institution, solely for the purposes set out in that arrangement; provide confidential information solely for the purposes of sections 23 to 25 of the Financial Administration Act; use confidential information to compile information in a form that does not directly or indirectly reveal the identity of the person to whom the information relates; use, or provide to any person, confidential information solely for a purpose relating to the supervision, evaluation or discipline of an authorized person by Her Majesty in right of Canada in respect of a period during which the authorized person was employed by or engaged by or on behalf of Her Majesty in right of Canada to assist in the administration or enforcement of this Act, to the extent that the information is relevant for that purpose; provide access to records of confidential information to the Librarian and Archivist of Canada or a person acting on behalf of or under the direction of the Librarian and Archivist, solely for the purposes of section 12 of the Library and Archives of Canada Act, and transfer such records to the care and control of such persons solely for the purposes of section 13 of that Act; use confidential information relating to a person to provide information to that person; and provide confidential information to a police officer, within the meaning assigned by subsection 462.48(17) of the Criminal Code, solely for the purpose of investigating whether an offence has been committed under the Criminal Code, or the laying of an information or the preferring of an indictment, if that information can reasonably be regarded as being relevant for the purpose of ascertaining the circumstances in which an offence under the Criminal Code may have been committed, or the identity of the person or persons who may have committed an offence, with respect to an official, or with respect to any person related to that official, the official was or is engaged in the administration or enforcement of this Act, and the offence can reasonably be considered to be related to that administration or enforcement. Measures to prevent unauthorized use or disclosure The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including holding a hearing in camera; banning the publication of the information; concealing the identity of the person to whom the information relates; and sealing the records of the proceeding. Disclosure to person or on consent An official may provide confidential information relating to a person to that person; and with the consent of that person, to any other person. Appeal from order or direction An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed without delay by the Minister or by the person against whom the order or direction is made to the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada. The court to which an appeal is taken under subsection (9) may allow the appeal and quash the order or direction appealed from or may dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts shall apply, with any modifications that the circumstances require, in respect of an appeal instituted under subsection (9). Stay An appeal instituted under subsection (9) shall stay the operation of the order or direction appealed from until judgment is pronounced. action means an action to collect a charge debt of a person and includes a proceeding in a court and anything done by the Minister under any of sections 88 to 93. (action) charge debt means any amount payable by a person under this Act. (dette fiscale) legal representative of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other similar person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate. (représentant légal) Debts to Her Majesty A charge debt is a debt due to Her Majesty in right of Canada and is recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Act. Court proceedings The Minister may not commence a proceeding in a court to collect a charge debt of a person in respect of an amount that may be assessed under this Act, unless when the proceeding is commenced the person has been or may be assessed for that amount. No actions after limitation period The Minister may not commence an action to collect a charge debt after the end of the limitation period for the collection of the charge debt. Limitation period The limitation period for the collection of a charge debt of a person begins if a notice of assessment in respect of the charge debt is mailed to the person, or a notice referred to in subsection 94(1) in respect of the charge debt is mailed to or served on the person, on the last day on which one of those notices is mailed or served, and if no notice referred to in subparagraph (i) in respect of the charge debt was mailed or served, on the day on which the Minister can commence an action to collect that charge debt; and ends, subject to subsection (9), on the day that is 10 years after the day on which it begins. Limitation period restarted The limitation period described in subsection (5) for the collection of a charge debt of a person restarts — and ends, subject to subsection (9), on the day that is 10 years after the day on which it restarts — on any day, before it would otherwise end, on which the person acknowledges the charge debt in accordance with subsection (7); the Minister commences an action to collect the charge debt; or the Minister, under subsection 89(7) or 95(4), assesses another person in respect of the charge debt. Acknowledgement of charge debts A person acknowledges a charge debt if the person promises, in writing, to pay the charge debt; makes a written acknowledgement of the charge debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or makes a payment, including a purported payment by way of a negotiable instrument that is dishonoured, on account of the charge debt. Agent or legal representative For the purposes of this section, an acknowledgement made by a person’s agent or mandatary or legal representative has the same effect as if it were made by the person. Extension of limitation period In computing the day on which a limitation period ends, there shall be added the number of days on which one or more of the following is the case: the Minister has accepted and holds security in lieu of payment of the charge debt; if the person was resident in Canada on the applicable date described in paragraph (5)(a) in respect of the charge debt, the person is non-resident; or an action that the Minister may otherwise take in respect of the charge debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act, of the Companies’ Creditors Arrangement Act or of the Farm Debt Mediation Act. Assessment before collection The Minister may not take any collection action under sections 88 to 93 in respect of any amount payable by a person that may be assessed under this Act, other than interest under section 34 or penalty under section 64 or 65, unless the amount has been assessed. Interest on judgments If a judgment is obtained for any amount payable under this Act, including a certificate registered under section 88, the provisions of this Act by which interest is payable for a failure to pay an amount apply, with any modifications that the circumstances require, to the failure to pay the judgment debt, and the interest is recoverable in the same manner as the judgment debt. Litigation costs 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 88 to 94 apply to the amount as if it were payable under this Act. Collection restrictions If a person is liable for the payment of an amount under this Act, the Minister shall not, for the purpose of collecting the amount, take any of the following actions until the end of 90 days after the date of a notice of assessment issued under this Act in respect of the amount: commence legal proceedings in a court; certify the amount under section 88; require a person to make a payment under subsection 89(1); or require an institution or a person to make a payment under subsection 89(2). No action after service of notice of objection If a person has served a notice of objection under this Act to an assessment of an amount payable under this Act, the Minister shall not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) until the end of 90 days after the date of the notice to the person that the Minister has confirmed or varied the assessment. No action after appealing to Tax Court of Canada If a person has appealed to the Tax Court of Canada from an assessment of an amount payable under this Act, the Minister shall not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) before the day on which a copy of the decision of the Court is mailed to the person or the day on which the person discontinues the appeal, whichever is the earlier. No action pending determination by court If a person has agreed under subsection 62(1) that a question should be determined by the Tax Court of Canada, or if a person is served with a copy of an application made under subsection 63(1) to that Court for the determination of a question, the Minister shall not take any of the actions described in subsection (1) for the purpose of collecting that part of an amount assessed, the liability for payment of which will be affected by the determination of the question, before the day on which the question is determined by the Court. Action after judgment Despite any other provision of this section, if a person has served a notice of objection under this Act to an assessment or has appealed to the Tax Court of Canada from an assessment and agrees in writing with the Minister to delay proceedings on the objection or appeal, as the case may be, until judgment has been given in another action before the Tax Court of Canada, the Federal Court of Appeal or the Supreme Court of Canada in which the issue is the same or substantially the same as that raised in the objection or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount assessed, or a part of it, determined in a manner consistent with the judgment of the Court in the other action at any time after the Minister notifies the person in writing that the judgment has been given by the Court in the other action. Authorization to proceed without delay Despite section 86, 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 in respect of a person would be jeopardized by a delay in the collection of the amount, the judge shall, on any terms that the judge considers reasonable in the circumstances, authorize the Minister to take without delay any of the actions described in subsection 86(1) with respect to the amount. Notice of assessment not sent An authorization under subsection (1) in respect of an amount assessed may be granted by a judge even if a notice of assessment in respect of that amount has not been sent to the person at or before the time the application is made if the judge is satisfied that the receipt of the notice of assessment by the person would likely further jeopardize the collection of the amount, and for the purposes of sections 85, 88 to 90, 92 and 93, the amount in respect of which an authorization is so granted is deemed to be an amount payable under this Act. Affidavits Statements contained in an affidavit of a person filed in the context of an application under this section may be based on the belief of the person. Service of authorization and of notice of assessment An authorization granted under this section in respect of a person shall be served by the Minister on the person within 72 hours after it is granted unless the judge orders the authorization to be served at some other time specified in the authorization. If a notice of assessment has not been sent to the person at or before the time of the application, the notice of assessment shall be served together with the authorization. How service effected For the purposes of subsection (4), service on a person shall be effected by personal service on the person; or service in accordance with the directions, if any, of a judge. Application to judge for direction If service on a person cannot reasonably be effected as and when required under this section, the Minister may, as soon as practicable, apply to a judge for further direction. If a judge of a court has granted an authorization under this section in respect of a person, the person 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 An application under subsection (7) shall be made within 30 days after the authorization was served on the person in accordance with this section; or within any further time that a judge may allow, on being satisfied that the application was made as soon as practicable. Hearing in camera An application under subsection (7) may, on the application of the person, be heard in camera, if the person establishes to the satisfaction of the judge that the circumstances of the case justify in camera proceedings. Disposition of application On an application under subsection (7), the judge shall determine the question summarily and may confirm, set aside or vary the authorization and make any other order that the judge considers appropriate. Directions 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 with respect to it, a judge may give any direction that the judge considers appropriate. No appeal from review order No appeal lies from an order of a judge made under subsection (10). Certificates Any amount payable by a person (in this section referred to as the “debtor”) under this Act that has not been paid as and when required under this Act may be certified by the Minister as an amount payable by the debtor. Registration in court On production to the Federal Court, a certificate in respect of a debtor shall be registered in the Court and when so registered has the same effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in the Court against the debtor for a debt in the amount certified plus interest on the amount as provided under this Act to the day of payment and, for the purposes of those proceedings, the certificate is deemed to be a judgment of the Court against the debtor for a debt due to Her Majesty in right of Canada and enforceable as such. Costs All reasonable costs and charges paid or incurred for the registration in the Federal Court of a certificate or in respect of any proceedings taken to collect the amount certified are recoverable in the same manner as if they had been included in the amount certified in the certificate when it was registered. Charge on property A document issued by the Federal Court evidencing a registered certificate in respect of a debtor, a writ of that Court issued pursuant to the certificate or any notification of the document or writ (which document, writ or notification is in this section referred to as a “memorial”) may be filed, registered or otherwise recorded for the purpose of creating a charge, lien or priority on, or a binding interest in, property in a province, or any interest in such property, held by the debtor, in the same manner as a document evidencing a judgment of the superior court of the province against a person for a debt owing by the person, or an amount payable or required to be remitted by a person in the province in respect of a debt owing to Her Majesty in right of the province may be filed, registered or otherwise recorded in accordance with the law of the province to create a charge, lien or priority on, or a binding interest in, the property or interest. Creation of charge If a memorial has been filed, registered or otherwise recorded under subsection (4), a charge, lien or priority is created on, or a binding interest is created in, property in the province, or any interest in such property, held by the debtor, or such property or interest in the property is otherwise bound, in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), and the charge, lien, priority or binding interest created is subordinate to any charge, lien, priority or binding interest in respect of which all steps necessary to make it effective against other creditors were taken before the time the memorial was filed, registered or otherwise recorded. Proceedings in respect of memorial If a memorial is filed, registered or otherwise recorded in a province under subsection (4), proceedings may be taken in the province in respect of the memorial, including proceedings to enforce payment of the amount evidenced by the memorial, interest on the amount and all costs and charges paid or incurred in respect of the filing, registration or other recording of the memorial, and proceedings taken to collect the amount, to renew or otherwise prolong the effectiveness of the filing, registration or other recording of the memorial, to cancel or withdraw the memorial wholly or in respect of any of the property or interests affected by the memorial, or to postpone the effectiveness of the filing, registration or other recording of the memorial in favour of any right, charge, lien or priority that has been or is intended to be filed, registered or otherwise recorded in respect of any property or interest affected by the memorial, in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), except that, if in any such proceeding or as a condition precedent to any such proceeding, any order, consent or ruling is required under the law of the province to be made or given by the superior court of the province or by a judge or official of the court, a similar 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 If a memorial is presented for filing, registration or other recording under subsection (4), or a document relating to the memorial is presented for filing, registration or other recording for the purpose of any proceeding described in subsection (6), to any official of a property registry system of a province, or access is sought to any person, place or thing in a province to make the filing, registration or other recording, the memorial or document shall be accepted for filing, registration or other recording or the access shall be granted, as the case may be, in the same manner and to the same extent as if the memorial or document relating to the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b) for the purpose of a similar proceeding, except that, if the 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 proceedings is deemed to have been provided with or to have accompanied the memorial or document as so required. Sale, etc. Despite any other law of Canada or law of a province, a sheriff or other person shall not, 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 charge, lien, priority or binding interest created in any proceeding to collect an amount certified in a certificate made under subsection (1), interest on the amount or costs, but if that consent is subsequently given, any property that would have been affected by such a process, charge, lien, priority or binding interest if the Minister’s consent had been given at the time the process was issued or the charge, lien, priority or binding interest was created, as the case may be, shall be bound, seized, attached, charged or otherwise affected as it would be if that consent had been given at the time the process was issued or the charge, lien, priority or binding interest was created, as the case may be. Completion of notices, etc. 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 (8), be so set out without the written consent of the Minister, the sheriff or other person shall complete the minute, notice or document to the extent possible without that information and, when that consent of the Minister is given, a further minute, notice or document setting out all the information shall be completed for the same purpose, and the sheriff or other person, having complied with this subsection, is deemed to have complied with the Act, regulation or rule requiring the information to be set out in the minute, notice or document. Application for an order A sheriff or other person who is unable, because of subsection (8) or (9), 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, charge, lien, priority or binding interest. Deemed security If a charge, lien, priority or binding interest created under subsection (5) by filing, registering or otherwise recording a memorial under subsection (4) is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act, it is deemed to be a claim that is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and to also be a claim referred to in paragraph 86(2)(a) of that Act. Details in certificates and memorials Despite any other law of Canada or law of the legislature of a province, in any certificate in respect of a debtor, any memorial evidencing a certificate or any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate amounts making up that total; and to refer to the rate of interest to be charged on the separate amounts making up the amount payable in general terms as interest at the specified rate applicable from time to time on amounts payable to the Receiver General, without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any period. Garnishment If the Minister has knowledge or suspects that a person is, or will be within one year, liable to make a payment to another person who is liable to pay an amount under this Act (in this section referred to as a “debtor”), the Minister may, by notice in writing, require the person to pay without delay, if the money is immediately payable, and in any other case, as and when the money becomes payable, the money 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 of loans or advances Without limiting the generality of subsection (1), if the Minister has knowledge or suspects that within 90 days a bank, credit union, trust company or other similar person (in this section referred to as an “institution”) will loan or advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by, a debtor who is indebted to the institution and who has granted security in respect of the indebtedness, or a person, other than an institution, will loan or advance money to, or make a payment on behalf of, a debtor who the Minister knows or suspects is employed by, or is engaged in providing services or property to, that person or was or will be, within 90 days, so employed or engaged, or if that person is a corporation, is not dealing at arm’s length with that person, the Minister may, by notice in writing, require the institution or person, as the case may be, to pay in whole or in part to the Receiver General on account of the debtor’s liability under this Act the money that would otherwise be so loaned, advanced or paid. Effect of receipt A receipt issued by the Minister for money paid as required under this section is a good and sufficient discharge of the original liability to the extent of the payment. Effect of requirement 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 money 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 any amount that is stipulated by the Minister in a notice in writing. Failure to comply 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. Other failures to comply Every institution or person that fails to comply with a requirement under subsection (2) with respect to money to be loaned, advanced or paid is liable to pay to Her Majesty in right of Canada an amount equal to the lesser of the total of money so loaned, advanced or paid, and the amount that the institution or person was required under that subsection to pay to the Receiver General. The Minister may assess any person for any amount payable under this section by the person to the Receiver General and, if the Minister sends a notice of assessment, sections 50 to 63 apply with any modifications that the circumstances require. Time limit An assessment of an amount payable under this section by a person to the Receiver General shall not be made more than four years after the notice from the Minister requiring the payment was received by the person. Effect of payment as required If an amount that would otherwise have been advanced, loaned or paid to or on behalf of a debtor is paid by a person to the Receiver General in accordance with a notice from the Minister issued under this section or with an assessment under subsection (7), the person is deemed for all purposes to have advanced, loaned or paid the amount to or on behalf of the debtor. Recovery by deduction or set-off If a person is indebted to Her Majesty in right of Canada under this Act, the Minister may require the retention by way of deduction or set-off of any amount that the Minister may specify out of any amount that may be or become payable to that person by Her Majesty in right of Canada. Acquisition of debtor’s property For the purpose of collecting debts owed by a person to Her Majesty in right of Canada under this Act, the Minister may purchase or otherwise acquire any interest in the person’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. Money seized from debtor If the Minister has knowledge or suspects that a person is holding money that was seized by a police officer in the course of administering or enforcing the criminal law of Canada from another person who is liable to pay any amount under this Act (in this section referred to as the “debtor”) and that is restorable to the debtor, the Minister may in writing require the person to turn over the money 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 of Minister A receipt issued by the Minister for money turned over is a good and sufficient discharge of the requirement to restore the money to the debtor to the extent of the amount turned over. Seizure if failure to pay If a person fails to pay an amount as required under this Act, the Minister may in writing give 30 days notice to the person, addressed to their last known address, of the Minister’s intention to direct that the person’s things be seized and disposed of. If the person fails to make the payment before the expiry of the 30 days, the Minister may issue a certificate of the failure and direct that the person’s things be seized. Disposition Things that have been seized under subsection (1) shall be kept for 10 days at the expense and risk of the owner. If the owner does not pay the amount due together with all expenses within the 10 days, the Minister may dispose of the things in a manner that the Minister considers appropriate in the circumstances. Proceeds of disposition Any surplus resulting from a disposition, after deduction of the amount owing and all expenses, shall be paid or returned to the owner of the things seized. Exemptions from seizure Anything of any person in default that would be exempt from seizure under a writ of execution issued by a superior court of the province in which the seizure is made is exempt from seizure under this section. Person leaving Canada or defaulting If the Minister suspects that a person has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice to the person served personally or sent by registered or certified mail addressed to their last known address, demand payment of any amount for which the person is liable under this Act or would be so liable if the time for payment had arrived, and the amount shall be paid without delay despite any other provision of this Act. Seizure If a person fails to pay an amount required under subsection (1), the Minister may direct that things of the person be seized, and subsections 93(2) to (4) apply, with any modifications that the circumstances require. Liability of directors If a corporation fails to pay any amount as and when required under this Act, the directors of the corporation at the time it was required to pay the amount are jointly and severally or solidarily liable, together with the corporation, to pay it and any interest that is payable on it under this Act. Limitations A director of a corporation is not liable unless a certificate for the amount of the corporation’s liability has been registered in the Federal Court under section 88 and execution for that amount has been returned unsatisfied in whole or in part; the corporation has commenced liquidation or dissolution proceedings or has been dissolved, and a claim for the amount of the corporation’s liability has been proved within six months after the earlier of the date of commencement of the proceedings and the date of dissolution;

or the corporation has made an assignment or a bankruptcy order has been made against it under the Bankruptcy and Insolvency Act, and a claim for the amount of the corporation’s liability has been proved within six months after the date of the assignment or bankruptcy order. Diligence A director of a corporation is not liable for a failure under subsection (1) if the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances. The Minister may assess any person for any amount payable by the person under this section and, if the Minister sends a notice of assessment, sections 50 to 63 apply with any modifications that the circumstances require. An assessment of any amount payable by a person who is a director of a corporation shall not be made more than two years after the person ceased to be a director of the corporation. Amount recoverable If execution referred to in paragraph (2)(a) has issued, the amount recoverable from a director is the amount remaining unsatisfied after execution. Preference If a director of a corporation pays an amount in respect of the corporation’s liability that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference to which Her Majesty in right of Canada would have been entitled had the amount not been so paid, and if a certificate that relates to the amount has been registered, the director is entitled to an assignment of the certificate to the extent of the director’s payment, which assignment the Minister is empowered to make. Contribution A director who satisfies a claim under this section is entitled to contribution from the other directors who were liable for the claim. Tax liability re transfers not at arm’s length Where at any time a person has transferred property, either directly or indirectly, by means of a trust or by any other means, to the transferor’s spouse or common-law partner (in this section having the same meaning as in subsection 248(1) of the Income Tax Act) 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 under this Act an amount equal to the lesser of the amount determined by the formula is the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at that time of the consideration given by the transferee for the transfer of the property, and is the amount, if any, by which the amount assessed the transferee under 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 the total of all amounts each of which is an amount that the transferor is liable to pay under this Act for the reporting period of the transferor that includes that time or any preceding reporting period of the transferor, or interest or penalty for which the transferor is liable as of that time. However, nothing in this subsection limits the liability of the transferor under any other provision of this Act. Fair market value of undivided interest or right For the purpose of this section, the fair market value at any time of an undivided interest in, or for civil law an undivided right in, a property, expressed as a proportionate interest or right in that property, is, subject to subsection (5), deemed to be equal to the same proportion of the fair market value of that property at that time. The Minister may at any time assess a transferee in respect of any amount payable by reason of this section, and sections 50 to 63 apply, with any modifications that the circumstances require. Rules applicable If a transferor and transferee have, by reason of subsection (1), become jointly and severally or solidarily liable in respect of part or all of the liability of the transferor under this Act, the following rules apply: a payment by the transferee on account of the transferee’s liability shall, to the extent of the payment, discharge the joint liability; and a payment by the transferor on account of the transferor’s liability only discharges the transferee’s liability to the extent that the payment operates to reduce the transferor’s liability to an amount less than the amount in respect of which the transferee was, by subsection (1), made jointly and severally or solidarily liable. Transfers to spouse or common-law partner Despite subsection (1), if at any time an individual transfers property to the individual’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 individual and the individual’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)(d), 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 individual under any other provision of this Act. Definition of property In this section, property includes money. Sending by mail For the purposes of this Act and subject to subsection (2), anything sent by registered, certified or first class mail is deemed to have been received by the person to whom it was sent on the day it was mailed. A person who is required under this Act to pay an amount is deemed not to have paid it until it is received by the Receiver General. Proof of sending by mail If, under this Act, provision is made for sending by mail a request for information, a notice or a demand, an affidavit of an employee of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the request, notice or demand if the affidavit sets out that the employee has knowledge of the facts in the particular case; such a request, notice or demand was sent by registered or certified mail on a specified day to a specified person and address; and the employee identifies as exhibits attached to the affidavit the post office certificate of registration of the letter or a true copy of the relevant portion of the certificate and a true copy of the request, notice or demand. Proof of personal service If, under this Act, provision is made for personal service of a request for information, a notice or a demand, an affidavit of an employee of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the personal service and of the request, notice or demand if the affidavit sets out that such a request, notice or demand was served personally on a specified day on the person to whom it was directed; and the employee identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand. Proof of failure to comply If, under this Act, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an employee of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the employee has charge of the appropriate records and that, after a careful examination and search of the records, the employee has been unable to find in a given case that the return, application, statement, answer or certificate has been made by that person, is evidence that in that case the person did not make the return, application, statement, answer or certificate. Proof of time of compliance If, under this Act, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an employee of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the employee has charge of the appropriate records and that, after a careful examination of the records, the employee has found that the return, application, statement, answer or certificate was filed or made on a particular day, is evidence that it was filed or made on that day. Proof of documents An affidavit of an employee of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the employee has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person, is evidence of the nature and contents of the document. Proof of no appeal An affidavit of an employee of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the employee has charge of the appropriate records and has knowledge of the practice of the Agency and that an examination of the records shows that a notice of assessment was mailed or otherwise sent to a person on a particular day under this Act and that, after a careful examination and search of the records, the employee has been unable to find that a notice of objection or of appeal from the assessment was received within the time allowed for an objection or appeal to be filed under this Act, is evidence of the statements contained in the affidavit. Presumption If evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an employee of the Agency, it is not necessary to prove the signature of the person or that the person is such an employee, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn. Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister, the Commissioner or an employee authorized to exercise the powers or perform the duties of the Minister under this Act is deemed to be a document signed, made and issued by the Minister, the Commissioner or the employee, unless it has been called into question by the Minister or a person acting for the Minister or for Her Majesty in right of Canada. Mailing date If a notice or demand that the Minister is required or authorized under this Act to send by mail to a person is mailed to the person, the day of mailing is deemed to be the date of the notice or demand. Date when assessment made If a notice of assessment has been sent by the Minister as required under this Act, the assessment is deemed to have been made on the day of mailing of the notice of assessment. Proof of return In a prosecution for an offence under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed or delivered by or on behalf of the person charged with the offence or to have been made or signed by or on behalf of that person, is evidence that the return, application, certificate, statement or answer was filed or delivered by or on behalf of that person or was made or signed by or on behalf of that person. Proof of return — printouts For the purposes of this Act, a document presented by the Minister purporting to be a printout of the information in respect of a person shall be received as evidence and, in the absence of evidence to the contrary, is proof of the return filed by the person. Proof of return — production of returns, etc. In a proceeding under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed, delivered, made or signed by or on behalf of a person, is evidence that the return, application, certificate, statement or answer was filed, delivered, made or signed by or on behalf of that person. Evidence In a prosecution for an offence under this Act, an affidavit of an employee of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the employee has charge of the appropriate records and that an examination of the records shows that an amount required under this Act to be paid to the Receiver General has not been received by the Receiver General, is evidence of the statements contained in the affidavit. Probative force of copy Any copy of an original record made under section 79 that is purported to be certified by the Minister or an employee to be a copy of the original record is evidence of the nature and content of the original record, and has the same probative force as the original record would have if it were proven in the ordinary way. Distribution of revenue The Minister shall distribute, among the provinces from which the softwood lumber products originate, the revenue derived by Her Majesty in right of Canada from the charge imposed on those products under section 10 or 15, less any refunds and less the following costs incurred by Her Majesty in right of Canada, as determined by the Minister, costs incurred in the administration of this Act and the softwood lumber agreement, as defined in subsection 2(1) of the Export and Import Permits Act; and costs incurred in relation to any litigation, including damages, in respect of this Act or that agreement. Calculations The portion of the revenue to be distributed to a province shall be calculated in respect of each fiscal quarter in a fiscal year. Definition of fiscal year In subsection (1.1), fiscal year means the period beginning on April 1 in one year and ending on March 31 in the next year. Revenue The amount of revenue to be attributed to a province for a fiscal quarter is the revenue derived from the charge imposed under section 10 or 15 on softwood lumber products originating from that province. The amount of the costs referred to in paragraphs (1)(a) and (b) to be attributed to a province for a fiscal quarter is determined by the formula is the costs that the Minister becomes aware of during the fiscal quarter; is the volume in board feet of softwood lumber products exported from the province to the United States during the fiscal quarter under export permits; is the volume in board feet of softwood lumber products exported from all of the provinces to the United States during the fiscal quarter under export permits; and is the total amount of the costs attributed to the province for previous fiscal quarters, including any fiscal quarter that is before the day on which this subsection comes into force, that have not already been deducted from revenue transfers to that province and that have not been previously collected under section 40.1 of the Federal-Provincial Fiscal Arrangements Act or through voluntary payments by that province to Her Majesty in right of Canada. In the case of the costs referred to in paragraph (1)(b), the formula applies unless the Minister determines under subsection (1) that the costs are to be attributed otherwise. Amount equal to or less than zero If, after deducting any refunds and the costs referred to in paragraphs (1)(a) and (b), the resulting amount with respect to a province is equal to or less than zero, the Minister is not required to distribute any portion of the revenue to that province. Reconciliation Except for the final reconciliation, a reconciliation of the amounts used in calculations is to be made annually. Amount of payments The amount to be paid to a province shall be paid out of the Consolidated Revenue Fund. Regulations The Governor in Council may, on the recommendation of the Minister for International Trade, make regulations generally to carry out the purposes of this section. Regulations — general The Governor in Council may make regulations respecting the duration, amendment, suspension, renewal, cancellation or reinstatement of a certification under section 25; prescribing any matter or thing that by this Act is to be or may be prescribed; and generally to carry out the purposes and provisions of this Act. [Repealed, 2014, c. 20, s. 312] Effect A regulation made under this Act has effect from the day it is published in the Canada Gazette or at any later time that may be specified in the regulation, unless it provides otherwise and has a relieving effect only; corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act; is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette; or gives effect to a budgetary or other public announcement, in which case the regulation shall not, unless paragraph (a), (b) or (c) applies, have effect before the day on which the announcement was made. Regulation The Governor in Council may, by regulation, declare that any of sections 10 to 15 cease to be in force on a day or days fixed in the regulation. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister for International Trade, be paid and applied a sum or sums for payment to any account as determined by that Minister in order to meet Canada’s financial obligations under the softwood lumber agreement, as defined in subsection 2(1) of the Export and Import Permits Act. Transitional period If a person registered under section 23 exported a softwood lumber product from a region during the period beginning on October 12, 2006 and ending on the day before the day on which subsection 12(3) comes into force and the registered person would require an export allocation under paragraph 6.3(3)(b) of the Export and Import Permits Act in order to export the same product from that region on that day, the Minister shall refund the registered person the amount, if any, by which the amount that the registered person paid under section 10 in respect of the export of the product exceeds the amount that the registered person would have been required to pay in respect of the export of that product under that section if subsection 12(3) applied to that export. If the total exports of softwood lumber products from a region, during any month of the period referred to in subsection (1), exceeds the sum of export allocations that would have been issued for that region for that month if section 6.3 of the Export and Import Permits Act, as enacted by section 111 of this Act, were in force during that month, the amount of the refund under subsection (1) in respect of the export of a softwood lumber product from that region during that month is nil. Month For the purpose of applying section 14 to the month of October 2006, references to a month in subsections 14(1) and (2) are deemed to be references to the period beginning on October 12, 2006 and ending on October 31, 2006. Monthly trigger volume for October 2006 The monthly trigger volume applicable to a region for the month of October 2006 is the amount determined by the formula is the value of A determined under subsection 14(3) or (4), as applicable; and is the value of B determined under subsection 14(3) or (4), as applicable. Value of C for November 2006 For the purpose of calculating the value of C as determined under subsection 14(3) or (4) for the month of November 2006 in respect of a region, the reference to “exports from the region of softwood lumber products during the previous month” is deemed to be a reference to exports from the region of softwood lumber products during the period beginning on October 12, 2006 and ending on October 31, 2006; and the reference to “the trigger volume for the region for the previous month” is deemed to be a reference to the volume calculated under subsection (2). Section 64 For the purposes of section 64, a return that is required to be filed before April 1, 2007 and that has not been filed before that day is deemed to be required to be filed on March 31, 2007. Retroactive regulations Despite section 101, every first regulation made under subsection 17(1) or (2) or 22(2) or section 100 may, if the regulation so provides, have effect earlier than the day on which it is made but no earlier than October 12, 2006. Retroactive regulations — Export and Import Permits Act Every first regulation made under section 3, 6 or 12 of the Export and Import Permits Act or under paragraph 6.3(3)(a) of that Act, as enacted by section 111 of this Act, and arising out of the implementation of the softwood lumber agreement, as defined in subsection 2(1) of that Act, may, if the regulation so provides, have effect earlier than the day on which it is made but no earlier than October 12, 2006. [Amendment] [Amendments] Coming into force The provisions of this Act, other than subsection 12(3) and sections 64, 67 to 76 and 125, come into force or are deemed to have come into force on October 12, 2006. Subsection 12(3) Subsection 12(3) comes into force on a day to be fixed by order of the Governor in Council. [Note: Subsection 12(3) in force January 1, 2007, see SI/2007-1.] Section 64 comes into force or is deemed to have come into force on April 1, 2007. Armand Duhamel & Fils inc. Bardeaux & Cèdres St-Honoré inc. Beaubois Coaticook inc. Busque & Laflamme inc. Carrier & Bégin inc. Clermond Hamel ltée J.D. Irving Ltd. Les Produits Forestiers D.G. ltée Marcel Lauzon inc. Mobilier Rustique (Beauce) inc. Paul Vallée inc. René Bernard inc. Roland Boulanger & Cie ltée Scierie Alexandre Lemay & Fils inc. Scierie La Patrie inc. Scierie Tech inc. Wilfrid Paquet & Fils ltée Sault Forest Products Ltd. Boccam inc. Indian River Lumber Interbois inc. Jacomau inc. Richard Lutes Cedar Inc. Séchoirs de Beauce inc. Scierie West Brome inc. Matériaux Blanchet inc. (Saint-Pamphile) Daaquam Lumber Inc. Bois Oméga ltée Fontaine inc. (J.A. Fontaine & Fils inc.) Industries Maibec inc. Les Produits Forestiers Dubé inc. 9157-9516 Québec inc. (Scierie Nord-Sud inc.)