An Act to amend the Customs Act and to make related amendments to other Acts (S.C. 2001, c. 25)

Assented to 2001-10-25

Marginal note:1990, c. 8, s. 50; 1992, c. 28, s. 28; 1993, c. 25, s. 87; 2000, c. 30, s. 161(1)

 The heading before section 143 and sections 143 to 147 of the Act are repealed.

 The Act is amended by adding the following after section 148:

Marginal note:Members of partnerships
  • 148.1 (1) For the purposes of this Act,

    • (a) a reference in any notice or other document to the firm name of a partnership is to be read as a reference to all the members of the partnership; and

    • (b) any notice or other document is deemed to have been provided to each member of a partnership if the notice or other document is mailed to, served on or otherwise sent to the partnership

      • (i) at its latest known address or place of business, or

      • (ii) at the latest known address

        • (A) if it is a limited partnership, of any member of the limited partnership whose liability as a member is not limited, or

        • (B) in any other case, of any member of the partnership.

  • Marginal note:Members of unincorporated bodies

    (2) For the purposes of this Act,

    • (a) a reference in any notice or other document to the firm name of an unincorporated body is to be read as a reference to all the members of the body; and

    • (b) any notice or other document is deemed to have been provided to each member of an unincorporated body if the notice or other document is mailed to, served on or otherwise sent to the body at its latest known address or place of business.

 The Act is amended by adding the following after section 149:

Marginal note:Proof of no appeal

149.1 An affidavit of an officer, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Agency and that an examination of the records shows that a notice of assessment under Part V.1 was mailed or otherwise sent to a person under this Act and that, after careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment was received within the time allowed for the notice, is evidence of the statements contained in the affidavit.

Marginal note:Objection or appeal

149.2 If a person who is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under Part V.1, the person shall retain, until the objection, appeal or reference and any appeal from it is finally disposed of, every record that pertains to the subject-matter of the objection, appeal or reference.

Marginal note:1993, c. 44, s. 106; 1997, c. 36, s. 191

 Section 159.1 of the Act is replaced by the following:

Marginal note:Offences re marking of goods

159.1 No person shall

  • (a) fail to mark imported goods in the manner referred to in section 35.01;

  • (b) mark imported goods in a deceptive manner so as to mislead another person as to the country of origin or geographic origin of the goods; or

  • (c) with intent to conceal the information given by or contained in the mark, alter, deface, remove or destroy a mark on imported goods made as required by the regulations made under subsection 19(2) of the Customs Tariff.

Marginal note:1993, c. 44, s. 107
  •  (1) The portion of section 160 of the Act before paragraph (a) is replaced by the following:

    Marginal note:General offence and punishment
    • 160. (1) Every person who contravenes section 11, 12, 13, 15 or 16, subsection 20(1), section 31 or 40, subsection 43(2), 95(1) or (3), 103(3) or 107(2) or section 153, 155, 156 or 159.1 or commits an offence under section 159 or knowingly contravenes an order referred to in subsection 107(11)

  • (2) Section 160 of the Act is amended by adding the following after subsection (1):

    • Marginal note:Court order — subsection 43(2)

      (2) If a person has been convicted by a court of an offence under subsection (1) for a contravention of subsection 43(2), the court may make any order that it considers appropriate in order to enforce compliance with that subsection.

 Section 161 of the Act is replaced by the following:

Marginal note:Summary conviction offence and punishment

161. Every person who contravenes any of the provisions of this Act not otherwise provided for in section 160 is guilty of an offence punishable on summary conviction and liable to a fine of not more than twenty-five thousand dollars and not less than one thousand dollars or to imprisonment for a term not exceeding six months or to both fine and imprisonment.

Marginal note:1998, c. 7, s. 1

 Subsections 163.5(1) and (2) of the Act are replaced by the following:

Marginal note:Powers of designated officers
  • 163.5 (1) In addition to the powers conferred on an officer for the enforcement of this Act, a designated officer who is at a customs office and is performing the normal duties of an officer or is acting in accordance with section 99.1 has, in relation to a criminal offence under any other Act of Parliament, the powers and obligations of a peace officer under sections 495 to 497 of the Criminal Code, and subsections 495(3) and 497(3) of that Act apply to the designated officer as if he or she were a peace officer.

  • Marginal note:Impaired driving offences

    (2) A designated officer who is at a customs office and is performing the normal duties of an officer or is acting in accordance with section 99.1 has the powers and obligations of a peace officer under sections 254 and 256 of the Criminal Code and may, on demanding samples of a person’s blood or breath under subsection 254(3) of that Act, require that the person accompany the officer, or a peace officer referred to in paragraph (c) of the definition “peace officer” in section 2 of that Act, for the purpose of taking the samples.

  •  (1) Paragraph 164(1)(b) of the Act is replaced by the following:

    • (b) requiring, in any circumstances that may be prescribed, the owner or person in charge of a conveyance to give advance notice of the time and place of its arrival in Canada and any other information relating to its passengers and goods or its movement inside or outside Canada that may be prescribed, and prescribing the time within which and the manner in which the notice is to be given;

  • (2) Subsection 164(1) of the Act is amended by adding the following after paragraph (b):

    • (c) requiring the payment of costs incurred for the inspection of records held in a place outside of Canada and respecting the manner of determining those costs and the time and manner in which the costs must be paid;

  • Marginal note:1992, c. 28, s. 30(3); 1994, c. 47, s. 72; 1997, c. 14, ss. 47(2), (3)

    (3) Subsections 164(3) and (4) of the Act are repealed.

RELATED AMENDMENTS

R.S., c. A-1Access to Information Act

 Schedule II to the Access to Information Act is amended by replacing the reference to “section 107” opposite the reference to “Customs Act” with a reference to “sections 107 and 107.1”.

R.S., c. C-10Canada Post Corporation Act

  •  (1) Section 42 of the Canada Post Corporation Act is amended by adding the following after subsection (1):

    • Marginal note:Submission of exported mail to customs officer

      (1.1) On request of a customs officer, all mail leaving Canada for a place outside Canada that contains or is suspected to contain anything the exportation of which is prohibited, controlled, regulated or subject to reporting under the Customs Act or any other Act of Parliament shall be submitted by the Corporation to the customs officer.

  • (2) Subsection 42(3) of the Act is replaced by the following:

    • Marginal note:Mail subject to customs laws

      (3) A customs officer shall deal with mail submitted to him or her under this section in accordance with the laws relating to customs and the importation and exportation of goods and, subject to those laws, shall deliver it to the addressee, on payment of any postage due, or return it to the Corporation.

1997, c. 36Customs Tariff

  •  (1) Subsections 123(1) to (3) of the French version of the Customs Tariff are replaced by the following:

    Marginal note:Intérêts
    • 123. (1) Quiconque est astreint, en application du paragraphe 114(1), à payer une somme, sauf pour des droits perçus au titre de la Loi sur les mesures spéciales d’importation, paie, en plus de cette somme, des intérêts au taux déterminé, calculés sur les arriérés pour la période commençant le lendemain de l’octroi du remboursement ou du drawback et se terminant le jour de son paiement intégral.

    • Marginal note:Intérêts : contraventions ou réaffectations

      (2) Sous réserve du paragraphe (4), quiconque est astreint, en application des paragraphes 118(1) ou (2), à payer une somme, sauf pour des droits perçus au titre de la Loi sur les mesures spéciales d’importation, paie, en plus de cette somme, des intérêts au taux qui est déterminé, calculés sur les arriérés pour la période commençant le jour où la somme devient exigible et se terminant le jour de son paiement intégral.

    • Marginal note:Intérêts : sous-produits ou résidus ou déchets vendables

      (3) Sous réserve du paragraphe (4), quiconque est astreint, en application des articles 121 ou 122, à payer une somme, sauf pour des droits perçus au titre de la Loi sur les mesures spéciales d’importation, paie, en plus de cette somme, des intérêts au taux qui est déterminé, calculés sur les arriérés pour la période commençant le lendemain de la production des sous-produits ou des résidus ou déchets vendables et se terminant le jour de son paiement intégral.

  • (2) Subsections 123(5) and (6) of the Act are replaced by the following:

    • Marginal note:Computation of interest on certain duties

      (5) A person who is liable under paragraph 118(1)(b) or section 121 or 122 to pay an amount in respect of duty levied under the Special Import Measures Act shall pay interest at the specified rate for the period beginning on the ninety-first day after the day the amount became payable and ending on the day the amount is paid in full, calculated on the amount of the balance outstanding.

    • Marginal note:Computation of interest on certain duties

      (6) A person who is liable under section 98, subsection 114(1) or paragraph 118(2)(b) to repay the amount of a drawback or relief in respect of duty levied under the Special Import Measures Act and any interest on the drawback shall pay, in addition to those amounts, interest at the specified rate for the period beginning on the first day after the day the drawback was granted or the person failed to comply with a condition to which the relief was subject, as the case may be, and ending on the day those amounts are repaid in full, calculated on the amount of the balance outstanding.

 
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