Denial or Withdrawal of Benefit of Preferential Tariff Treatment Under Certain Free Trade Agreements
Definition of “identical goods”
42.4 (1) In this section, “identical goods” has the meaning assigned to that expression by the provision, set out in column 2 of Part 2 of the schedule, of an agreement set out in column 1.
Marginal note:Denial or withdrawal of benefit — specified countries
(2) Notwithstanding section 24 of the Customs Tariff, the Minister may, subject to any prescribed conditions, deny or withdraw preferential tariff treatment under an agreement set out in column 1 of Part 2 of the schedule in respect of goods for which that treatment is claimed if the exporter or producer of the goods has made false representations that identical goods exported or produced by that exporter or producer and for which that treatment was claimed were eligible for that treatment.
- 1993, c. 44, s. 86;
- 1997, c. 14, s. 38, c. 36, s. 164;
- 2001, c. 28, s. 27;
- 2009, c. 16, s. 32;
- 2010, c. 4, s. 26;
- 2012, c. 18, s. 27.
42.5 and 42.6 [Repealed, 1997, c. 14, s. 38]
Production of Documents
Marginal note:Production of records
43. (1) The Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount owing under this Act by any person, by notice served personally or sent by registered or certified mail, require any person to provide any record at a place specified by the Minister and within any reasonable time that may be stipulated in the notice.
(2) Any person who is required to provide any records, books, letters, accounts, invoices, statements or other documents or information under subsection (1) shall, notwithstanding any other law to the contrary but subject to subsection (3), do so as required.
Marginal note:Application of section 232 of the Income Tax Act
(3) The definitions “lawyer” and “solicitor-client privilege” in subsection 232(1) of the Income Tax Act, and subsection 232(2) of that Act, apply with respect to a requirement under subsection (1) as if the reference in subsection 232(2) to section 231.2 of that Act were a reference to this section.
- R.S., 1985, c. 1 (2nd Supp.), s. 43;
- 2000, c. 30, s. 160;
- 2001, c. 25, s. 35.
Marginal note:Advance rulings
43.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section shall, before goods are imported, on application by any member of a prescribed class that is made within the prescribed time, in the prescribed manner and in the prescribed form containing the prescribed information, give an advance ruling with respect to
(a) whether the goods qualify as originating goods and are entitled to the benefit of preferential tariff treatment under a free trade agreement;
(b) in the case of goods exported from a country or territory set out in column 1 of Part 3 of the schedule, any matter, other than those referred to in paragraphs (a) and (c), concerning those goods that is set out in the provision set out in column 2; and
(c) the tariff classification of the goods.
(2) The Governor in Council may make regulations respecting advance rulings, including regulations respecting
(a) the application of an advance ruling;
(b) the modification or revocation of an advance ruling, including whether the modification or revocation applies retroactively;
(c) the authority to request supplementary information in respect of an application for an advance ruling; and
(d) the circumstances in which the issuance of advance rulings may be declined or postponed.
- 1993, c. 44, s. 87;
- 1996, c. 33, s. 33;
- 1997, c. 14, s. 39;
- 2001, c. 25, s. 36, c. 28, s. 28;
- 2004, c. 16, s. 6(F);
- 2005, c. 38, s. 71;
- 2009, c. 6, s. 26, c. 16, ss. 33, 56;
- 2010, c. 4, s. 27;
- 2012, c. 18, s. 28.
- Date modified: