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

Marginal note:Compliance by unincorporated bodies

97.43 If any amount is required to be paid or any other thing is required to be done under this Act by a person (in this section referred to as the “body”) that is not an individual, corporation, partnership, trust or estate, the following persons are jointly and severally or solidarily liable to pay that amount or to comply with the requirement:

• (a) every member of the body holding office as president, chairperson, treasurer, secretary or similar officer of the body;

• (b) if there are no members referred to in paragraph (a), every member of any committee having management of the affairs of the body; and

• (c) if there are no members referred to in paragraph (a) or (b), every member of the body.

The payment of the amount or the fullfilment of the requirement by a member is deemed to be compliance with the requirement.

Marginal note:Assessments — garnishments and non-arms length transfers

• 97.44 (1) The Minister may assess any amount that a person is liable to pay

  • (a) under section 97.28, before the expiry of four years after the notice from the Minister requiring the payment is issued to the person; and

  • (b) under section 97.29, at any time.

  The Minister may reassess the amount or make an additional assessment.

• Marginal note:Interest

  (2) If a person has been assessed an amount under subsection (1), the person shall pay, in addition to the amount, interest at the prescribed rate for the period beginning on the first day after the day the amount was assessed and ending on the day the amount is paid.

• Marginal note:Exception

  (3) Paragraph (1)(a) does not apply in respect of a reassessment of a person made

  • (a) to give effect to a decision on an objection or appeal; or

  • (b) with the consent in writing of the person to dispose of an appeal.

• Marginal note:When assessment may be made

  (4) An assessment under paragraph (1)(a) may be made at any time if the person to be assessed has

  • (a) made a misrepresentation that is attributable to the person’s neglect, carelessness or wilful default;

  • (b) committed fraud in supplying, or failing to supply, any information under this Act; or

  • (c) filed a waiver under subsection (5) that is in effect at that time.

• Marginal note:Waiver

  (5) Any person may, within the time otherwise limited by paragraph (1)(a) for assessing the person, waive the application of that paragraph by filing with the Minister a waiver in the prescribed form specifying the matter in respect of which the person waives the application of that paragraph.

• Marginal note:Revoking waiver

  (6) Any person who files a waiver may revoke the waiver on six months notice to the Minister by filing with the Minister a notice of revocation of the waiver in the prescribed form.