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

Marginal note:Authorization to proceed immediately

• 97.35 (1) Despite section 97.34, if, on ex parte application by the Minister, a judge is satisfied that there are reasonable grounds to believe that the collection of all or any part of an amount assessed or demanded under this Act would be jeopardized by a delay in the collection of that amount, the judge shall, on any terms that the judge considers reasonable in the circumstances, authorize the Minister to immediately take any action described in that section to collect the amount.

• Marginal note:Notice not sent

  (2) An authorization may be granted by a judge notwithstanding that a notice in respect of the amount has not been sent to the debtor at or before the time the application is made if the judge is satisfied that the receipt of the notice by the debtor would likely further jeopardize the collection of the amount and, for the purposes of sections 97.22, 97.24, 97.26, 97.28, 97.31 and 97.32, the amount in respect of which an authorization is granted is deemed to be an amount payable under this Act.

• Marginal note:Affidavits

  (3) Statements contained in an affidavit filed in the context of an application made under this section may be based on belief but must include the grounds for the belief.

• Marginal note:Service of authorization

  (4) An authorization must be served by the Minister on the debtor within 72 hours after it is granted, except if the judge orders the authorization to be served at some other time specified in the authorization, and, if a notice has not been sent to the debtor at or before the time of the application, the notice is to be served together with the authorization.

• Marginal note:How service effected

  (5) Service on a debtor must be effected by personal service or in accordance with the directions of a judge.

• Marginal note:Application to judge for direction

  (6) If service on a debtor cannot reasonably otherwise be effected as and when required under this section, the Minister may, as soon as is practicable, apply to a judge for further direction.

• Marginal note:Review of authorization

  (7) If a judge of a court has granted an authorization, the debtor may, on six clear days notice to the Deputy Attorney General of Canada, apply to a judge of the court to review the authorization.

• Marginal note:Limitation period for review application

  (8) An application under subsection (7) must be made

  • (a) within thirty days after the day on which the authorization was served on the debtor in accordance with this section; or

  • (b) within any further time that a judge may allow, on being satisfied that the application was made as soon as was practicable.

• Marginal note:Hearing in camera

  (9) An application may, on request of the debtor, be heard in camera, if the debtor establishes to the satisfaction of the judge that the circumstances of the case justify in camera proceedings.

• Marginal note:Disposition of application

  (10) On an application, the judge is to determine the question summarily and may confirm, set aside or vary the authorization and make any other order that the judge considers appropriate.

• Marginal note:Directions

  (11) If any question arises as to the course to be followed in connection with anything done or being done under this section and there is no direction in this section in respect of the matter, a judge may give any direction in respect of the matter that, in the opinion of the judge, is appropriate.

• Marginal note:No appeal from review order

  (12) No appeal lies from an order of a judge made under subsection (10).