Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Act current to 2013-04-29 and last amended on 2013-04-01. Previous Versions

74.1 [Repealed, 1997, c. 36, s. 176]

Marginal note:Amount of abatement or refund

  • 75. (1) Subject to sections 78 and 79, the amount of any abatement or refund granted under section 73 or 74 shall be determined in accordance with such regulations as the Governor in Council may make prescribing the methods of determining the amount and the classes of cases to which such determinations apply.

  • Marginal note:Alternative rule for case of deficiency

    (2) Where the quantity of imported goods released is less than the quantity in respect of which duties were paid and no refund of duties has been granted in respect of the deficient quantity, an officer may, in such circumstances as may be prescribed and at the request of the person by whom the duties were paid, apply any duties paid in respect of the deficient quantity of the goods to any duties that become due on the deficient quantity if any portion thereof is subsequently imported by the same importer or owner.

Marginal note:Refunds for defective goods

  • 76. (1) Subject to any regulations made under section 81, the Minister may, in such circumstances as may be prescribed, grant to any person by whom duties were paid on imported goods that are defective, are of a quality inferior to that in respect of which duties were paid or are not the goods ordered, a refund of the whole or part of the duties paid thereon if the goods have, subsequently to the importation, been disposed of in a manner acceptable to the Minister at no expense to Her Majesty in right of Canada or exported.

  • Marginal note:Subsections 74(2) and (3) and 75(1) apply

    (2) Subsections 74(2) and (3) and 75(1) apply, with such modifications as the circumstances require, in respect of refunds under this section.

  • R.S., 1985, c. 1 (2nd Supp.), s. 76;
  • 2001, c. 25, s. 52(F).

77. [Repealed, 1997, c. 36, s. 177]

Marginal note:Merchantable scrap, waste or by-products

78. In such circumstances as may be prescribed, where merchantable scrap, waste or by-products result from the destruction or disposal of goods or from the incorporation of goods into other goods, the amount of any abatement or refund that is granted in respect of such goods under this Act by virtue of the destruction, disposal or incorporation into other goods shall be reduced by an amount determined in the prescribed manner.

  • R.S., 1985, c. 1 (2nd Supp.), s. 78;
  • 1992, c. 1, s. 144(F).
Marginal note:Sum in lieu of refund or abatement

79. Where circumstances exist that render it difficult to determine the exact amount of any abatement or refund that should be granted in respect of goods under this Act, the Minister may, with the consent of the person claiming the abatement or refund, grant to that person, in lieu thereof, a specific sum, the amount of which shall be determined by the Minister.