[...]
Marginal note:Definitions
[...]
Marginal note:Net tax expense
-
[...]
-
(10) GloBE income or loss, of a constituent entity for a fiscal year, excludes
-
(a) expenses recorded by the constituent entity for illegal payments, including bribes and kickbacks;
-
(b) an expense recorded by the constituent entity for a fine or penalty equal to or greater than €50,000; and
-
(c) expenses recorded by the constituent entity for fines or penalties, the total of which amounts is equal to or greater than €50,000, if the fines or penalties are in respect of the same conduct, or for continuing conduct.
-
[...]
-
(12) GloBE income or loss, of a constituent entity for a fiscal year, includes the positive or negative amount determined by the formula
(A + B) × (−1)
where
- A
- is
-
(a) the amount, expressed as a negative number, that is recorded in the constituent entity’s financial accounting income for the fiscal year as pension liability expense in respect of a pension fund, or
-
(b) the amount that is recorded in the constituent entity’s financial accounting income for the fiscal year as income in respect of a pension fund; and
-
(13) GloBE income or loss of a particular constituent entity of an MNE group for a fiscal year is to be adjusted to ensure that a transaction is reflected in accordance with the arm’s length principle if
-
[...]
-
(b) either
-
(i) the recorded value of the transaction is not the same in each of the constituent entities’ financial accounts, or
-
(ii) the transaction is not recorded, in the particular constituent entity’s financial accounts, in accordance with the arm’s length principle; and
-
Marginal note:Arm’s length requirement — accounting and tax
(14) If a transaction between two or more constituent entities of an MNE group (referred to in this subsection as the “counterparties”) that are not located in the same jurisdiction is not recorded in the same amount, not recorded in accordance with the arm’s length principle or not recorded at all in the financial accounts of the counterparties for a fiscal year
[...]
[...]
Marginal note:Definition of adjusted covered taxes
-
22 (1) The adjusted covered taxes , of a constituent entity of an MNE group for a fiscal year, means the current tax expense, in respect of covered taxes, in the constituent entity’s financial accounts for the fiscal year, adjusted by the following:
-
(2) For the purposes of subsection (1), each of the following amounts is an addition to covered taxes in respect of a constituent entity of an MNE group for a fiscal year:
-
(a) an amount recorded as an expense, in respect of covered taxes, in profit before taxation in the constituent entity’s financial accounts for the fiscal year;
-
[...]
-
(d) an amount of a credit or refund — or an amount in respect of a transfer — in respect of a qualified refundable tax credit or a marketable transferable tax credit, that is recorded as a reduction in the current tax expense, in respect of covered taxes, in the financial accounts of the constituent entity for the fiscal year.
-
(3) For the purposes of subsection (1), each of the following amounts is a reduction to covered taxes in respect of a constituent entity for a fiscal year:
-
[...]
-
(b) in respect of a tax credit (other than a qualified refundable tax credit, marketable transferable tax credit or tax credit the tax benefit of which is a flow-through tax benefit) that is used to reduce the constituent entity’s liability for a covered tax,
-
(i) if the tax credit is a non-marketable transferable tax credit that was purchased by the constituent entity, the amount by which the face value of the tax credit exceeds its purchase price in proportion to the amount of the tax credit used to reduce the constituent entity’s liability for a covered tax for a taxable period that ends during the fiscal year, except any amount that is recorded as a reduction to the constituent entity’s relevant current tax expense for the fiscal year, and
-
(ii) in any other case, the portion of the tax credit that is
Marginal note:Definition of covered taxes
[...]
Marginal note:Allocation of covered taxes to a permanent establishment
-
24 (1) An amount in respect of covered taxes is allocated from a particular constituent entity to a permanent establishment for a fiscal year if
-
[...]
-
(3) An amount in respect of covered taxes is allocated from a tax transparent entity to its constituent entity-owner, to the extent that
-
(4) The following rules apply for the purposes of allocating, to a constituent entity (referred to in this subsection as the “controlled foreign company”) of an MNE group, amounts in respect of covered taxes to which a constituent entity-owner of the controlled foreign company is subject under a controlled foreign company tax regime:
-
(a) subject to paragraphs (b) and (c), an amount in respect of covered taxes arising in a fiscal year is allocated from the constituent entity-owner to the controlled foreign company, if
-
(b) for the purposes of clause (a)(ii)(B), in the case of covered taxes imposed under a blended controlled foreign company tax regime that are recorded in the financial accounts of a constituent entity-owner for a fiscal year that is a transitional special allocation year, the amount in respect of the covered taxes applicable in respect of the constituent entity-owner’s share of the controlled foreign company’s income for the fiscal year is deemed to be equal to the amount determined by the formula
A × B ÷ C
where
- A
- is the total amount, in respect of covered taxes imposed under the blended controlled foreign company tax regime, that is recorded in the financial accounts of the constituent entity-owner for the fiscal year,
- C
- is the total of all amounts each of which is an amount that would be determined for B if
-
[...]
-
(ii) where an entity is located in a jurisdiction for which an effective tax rate of the MNE group is not determined for the fiscal year, the effective tax rate of the MNE group for that jurisdiction for the year were determined based on the aggregate income and taxes recorded in the financial accounts of all entities, that are located in the jurisdiction, in which the constituent entity-owner holds an ownership interest, and as if those entities were constituent entities of the MNE group; and
-
(5) The following rules apply for the purposes of allocating amounts in respect of covered taxes from a constituent entity-owner to a constituent entity (referred to in this subsection as the “hybrid entity”) of an MNE group that is a hybrid entity in relation to the constituent entity-owner:
-
(a) subject to paragraph (b), an amount in respect of covered taxes (referred to in this subsection as the “covered taxes amount”) recorded in the financial accounts of the constituent entity-owner for a fiscal year is allocated from the constituent entity-owner to the hybrid entity to the extent the covered taxes are in respect of income of the hybrid entity; and
-
(6) An amount in respect of covered taxes (referred to in this subsection as the “covered taxes amount”) for a fiscal year is allocated from a constituent entity-owner to a particular constituent entity in which it holds a direct ownership interest, if the covered taxes amount is
[...]
Marginal note:Definition of total deferred tax adjustment amount
-
25 (1) The total deferred tax adjustment amount , of a constituent entity for a fiscal year, means the positive or negative amount determined by the formula
A + B − C
where
- A
- is
-
(a) if the tax rate applicable in determining the constituent entity’s deferred tax expense, in respect of covered taxes, recorded in its financial accounts for the year exceeds the minimum rate, the amount that would be the constituent entity’s deferred tax expense in respect of covered taxes (subject to the exclusions under subsection (2)), if the applicable tax rate were the minimum rate, and
-
(b) in any other case, the constituent entity’s deferred tax expense, in respect of covered taxes, recorded in its financial accounts for the year (subject to the exclusions under subsection (2));
-
[...]
-
Marginal note:Deferred tax asset below minimum rate
(5) The amount of a deferred tax asset recorded in the financial accounts of a constituent entity of an MNE group for a fiscal year is deemed to be the amount that it would be if the tax rate applicable in determining the amount of the deferred tax asset were the minimum rate, if the following conditions are met:
[...]
[...]
Marginal note:Adjustments to covered taxes for a prior year
-
27 (1) If, in a fiscal year (referred to in this subsection as the “current year”), there is an adjustment to the liability for covered taxes, recorded in the financial accounts, of a particular constituent entity of an MNE group for a prior fiscal year that are relevant in determining its adjusted covered taxes for the prior year, the following rules apply:
-
Marginal note:Adjustments — deferred tax expense
(2) For the purposes of subsection (1), a change, in a fiscal year (referred to in this subsection as the “current year”), in a constituent entity’s deferred tax expense that arose in a prior fiscal year is to be treated as an adjustment, in the current year, to the constituent entity’s liability for covered taxes, recorded in the financial accounts, for the prior year to the extent that
[...]
-
(3) For the purposes of subsection (1),
-
(a) a change, in a particular fiscal year, in a constituent entity’s deferred tax expense that arose in a prior fiscal year is to be treated as an adjustment, in the fiscal year in which the deferred tax expense is reversed, to the constituent entity’s liability for covered taxes, recorded in the financial accounts, for the prior year to the extent that
[...]
-
Marginal note:Adjustments — unpaid covered taxes
(4) For the purposes of applying subsection 31(1) in a fiscal year (referred to in this subsection as the “current year”), a constituent entity’s adjusted covered taxes for another fiscal year (referred to in this subsection as the “prior year”) are to be adjusted to exclude any portion of the current tax expense that is recorded, in respect of covered taxes, in the constituent entity’s financial accounts for the prior year and included in its adjusted covered taxes for the prior year, if
[...]
[...]
Marginal note:Definition of substance-based income exclusion amount
-
[...]
-
Marginal note:Eligible tangible asset — carrying value
(15) For the purposes of subsection (9), the carrying value of an eligible tangible asset of a constituent entity of an MNE group at a particular time is the carrying value of the eligible tangible asset recorded, or calculated as it would have been if it were recorded, at the particular time for the purposes of preparing the consolidated financial statements of the ultimate parent entity of the MNE group, as reduced (to the extent it has not already been so reduced) by the amount
[...]
Marginal note:Deemed distribution tax — rules
-
37 (1) If the filing constituent entity of an MNE group elects, in respect of a jurisdiction that has an eligible distribution tax system, for a fiscal year (referred to in this subsection as the “election year”),
-
[...]
-
(b) a deemed distribution tax recapture account of the MNE group must be established by the MNE group in respect of the jurisdiction for the election year, and
-
(i) the account must be maintained and recorded by the MNE group, and
-
(ii) a record of the account must be made available at the request of the Minister for examination or inspection by any person authorized by the Minister for that purpose;
-
(c) subject to subsections (4) and (5), the outstanding balance of the deemed distribution tax recapture account is determined as follows:
-
[...]
-
(ii) at the end of each fiscal year (referred to in this paragraph as a “subsequent year”) following the election year, the outstanding balances of the deemed distribution tax recapture accounts in respect of the jurisdiction established for fiscal years preceding the subsequent year are reduced, but not below zero, in chronological order
-
(d) any amount of tax recorded by a standard constituent entity of an MNE group in relation to an actual or deemed distribution of profits is not to be included in the adjusted covered taxes of that entity for any fiscal year to the extent that the amount is applied as a reduction under clause (c)(ii)(A) in determining the outstanding balance of any deemed distribution tax recapture account of the MNE group.
[...]
[...]
Marginal note:Definitions — transitional CbCR safe harbour
[...]
Marginal note:Transition — deferred tax assets and liabilities
[...]
Marginal note:Definitions — initial phase of international activity
[...]
Marginal note:Definitions
[...]
Marginal note:Restriction — unfulfilled filing requirements
77 The Minister must not, in respect of a person, refund, repay, apply to other debts or set off amounts under this Act until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under this Act, the Income Tax Act, the Excise Tax Act, the Excise Act, 2001, the Air Travellers Security Charge Act, the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act and the Select Luxury Items Tax Act.
[...]
DIVISION 7Records and Information
Marginal note:Keeping records
-
80 (1) A person must keep all records that are necessary to determine whether the person has complied with this Act and, if the person is or was a constituent entity of an MNE group, all of that person’s records that are necessary to determine whether other constituent entities of the group have complied with this Act.
-
Marginal note:Minister may specify information
(2) The Minister may specify the form that a record is to take and any information that the record must contain.
-
Marginal note:Electronic records
(3) Every person required under this section to keep a record that does so electronically must ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record.
-
Marginal note:General period for retention
(4) Subject to subsection (5), every person that is required to keep records must retain them for a period of eight years after the end of the fiscal year to which they relate or for any other period that may be prescribed by regulation.
-
Marginal note:Exception — general period for retention
(5) If, for a fiscal year, a person has not filed a return as and when required by Division 2 and subsequently files a return for the fiscal year, then the person must retain the records that are required by this section to be kept and that relate to the year for a period of eight years after the day on which the return is filed.
-
Marginal note:Inadequate records
(6) If a person fails to keep adequate records for the purposes of this Act, the Minister may require the person to keep any records that the Minister may specify and the person must keep the records specified.
-
Marginal note:Objection or appeal
(7) If a person that is required under this section to keep records serves a notice of objection, or is a party to an appeal or reference, under this Act, the person must retain every record that pertains to the subject matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of.
-
Marginal note:Demand by Minister
(8) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally, sent by confirmed delivery service or sent electronically, require any person to keep records and retain them for any period that is specified in the demand, and the person must comply with the demand.
-
Marginal note:Permission for earlier disposal
(9) A person that is required under this section to keep records may dispose of them before the expiry of the period during which they are required to be kept if permission for their disposal is given by the Minister.
Marginal note:Requirement to provide information or records
-
81 (1) Subject to subsection (2), but despite any other provision of this Act, the Minister may — for any purpose related to the administration or enforcement of this Act by notice served personally, sent by confirmed delivery service or sent electronically — require that any person provide the Minister, within such reasonable time as is specified in the notice, with any information or record.
-
Marginal note:Unnamed persons
(2) The Minister must not impose on any person (referred to in this section as a “third party”) a requirement to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (3).
[...]
Marginal note:Failure to file return under section 61
-
[...]
-
Marginal note:False statements or omissions
(4) A person that knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, document, invoice, record or answer (each of which is referred to in this subsection as a “return”) is liable to a penalty equal to the greater of $5,000 and 25% of the total of
[...]
Marginal note:Failure to provide information
100 A person that fails to provide any information or record as and when required under this Act, or as prescribed by regulation, is liable to a penalty of $2,500 for each such failure, in addition to any other penalty imposed under this Act. However, the person is not liable in the case of any information or record required in respect of another person under subsection 81(1) or section 119 if a reasonable effort was made by the person to obtain the information or record.
[...]
Marginal note:Offences for false or deceptive statement
[...]
Marginal note:Power to decrease punishment
114 Despite the Criminal Code or any other law, a court does not have the power to impose less than the minimum fine fixed under this Act in any prosecution or proceeding under this Act.
[...]
Marginal note:Authorized person
-
116 (1) A person authorized by the Minister (referred to in this section as an “authorized person”) to do so may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records, processes, property or premises of a particular person that may be relevant in determining the obligations of the particular person, or any other person, under this Act and whether the particular person, or any such other person, is in compliance with this Act.
-
(2) Subject to subsection (3), an authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Act
-
[...]
-
Marginal note:Orders if entry refused
(5) If a judge is not satisfied that entry into a dwelling-house is necessary for any purpose related to the administration or enforcement of this Act, the judge may, to the extent that access was or may be expected to be refused and that a record or property is or may be expected to be kept in the dwelling-house,
Marginal note:Compliance order
-
117 (1) On application by the Minister, a judge may, despite section 112, order a person to provide any access, assistance, information or record sought by the Minister under section 81 or 116 if the judge is satisfied that the person was required under section 81 or 116 to provide the access, assistance, information or record and did not do so.
-
[...]
-
Marginal note:Time period not to count
(6) If an application is commenced by the Minister under subsection (1) to order a person to provide any access, assistance, information or record, the period between the day on which the person files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of is not to be counted in the computation of the period within which, under subsection 85(1), an assessment may be made.
Marginal note:Search warrants
-
118 (1) A judge may, on ex parte application by the Minister, issue a warrant authorizing any person named in the warrant to enter and search any building, receptacle or place for any record or thing that may afford evidence of the commission of an offence under this Act and to seize the record or thing and, as soon as is practicable, bring it before, or make a report in respect of it to, the judge or, if that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.
-
[...]
-
(3) A judge may issue a warrant under subsection (1) if the judge is satisfied that there are reasonable grounds to believe that
-
[...]
-
(b) a record or thing that may afford evidence of the commission of the offence is likely to be found; and
-
(c) the building, receptacle or place specified in the application is likely to contain a record or thing referred to in paragraph (b).
-
Marginal note:Contents of warrant
(4) A warrant issued under subsection (1) must refer to the offence for which it is issued, identify the building, receptacle or place to be searched and the person that is alleged to have committed the offence, and it must be reasonably specific as to any record or thing to be searched for and seized.
-
Marginal note:Seizure
(5) Any person that executes a warrant issued under subsection (1) may seize, in addition to the record or thing referred to in that subsection, any other record or thing that the person believes on reasonable grounds affords evidence of the commission of an offence under this Act and must, as soon as is practicable, bring the record or thing before, or make a report in respect of the record or thing to, the judge that issued the warrant or, if that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.
-
Marginal note:Retention
(6) Subject to subsection (7), if any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of the record or thing is made to a judge, the judge must, unless the Minister waives retention, order that the record or thing be retained by the Minister and the Minister must take reasonable care to ensure that the record or thing is preserved until the conclusion of any investigation into the offence in relation to which it was seized or until it is required to be produced for the purposes of a criminal proceeding.
-
Marginal note:Return of records or things seized
(7) If any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of the record or thing is made to a judge, the judge may, on the judge’s own motion or on application by a person with an interest in the record or thing on three clear days’ notice of application to the Deputy Attorney General of Canada, order that the record or thing be returned to the person from which the record or thing was seized or to the person that is otherwise legally entitled to the record or thing, if the judge is satisfied that the record or thing
-
Marginal note:Access and copies
(8) A person from which any record or thing is seized under this section is entitled, at all reasonable times and subject to any reasonable conditions that may be imposed by the Minister, to inspect the record or thing and, in the case of a document, to obtain one copy of the record at the expense of the Minister.
Marginal note:Definition of foreign-based information or record
-
119 (1) For the purposes of this section, foreign-based information or record means any information or record that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act.
-
Marginal note:Requirement to provide foreign-based information
(2) Despite any other provision of this Act, the Minister may, by notice served personally, sent by confirmed delivery service or sent electronically, require a person resident in Canada or a non-resident person that carries on business in Canada to provide any foreign-based information or record.
-
(3) A notice referred to in subsection (2) must set out
-
(a) a reasonable period of not less than 90 days for the provision of the information or record;
-
(b) a description of the information or record being sought; and
-
(c) the consequences under subsection (8) to the person of the failure to provide the information or record within the period set out in the notice.
-
[...]
-
Marginal note:Related person
(6) For the purposes of subsection (5), a requirement to provide information or a record is not to be considered unreasonable because the information or record is under the control of, or available to, a non-resident person that is not controlled by the person on which the notice of the requirement under subsection (2) is served, or to which that notice is sent, if that person is related to the non-resident person.
-
[...]
-
Marginal note:Consequence of failure
(8) If a person fails to comply substantially with a notice of a requirement served or sent under subsection (2) and if the requirement is not set aside under subsection (5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act must, on motion of the Minister, prohibit the introduction by that person (or by any other person that is a constituent entity of an MNE group of which the first person is, at any time between the time the notice was served or sent under subsection (2) and the time the motion is heard, a constituent entity) of any foreign-based information or record covered by that notice.
[...]
Marginal note:Copies
121 If any record is seized, inspected, audited, examined or provided under any of sections 81, 116 to 118 and 120, the person by whom it is seized, inspected, audited or examined or to whom it is provided or any official of the Agency may make or cause to be made one or more copies of it and, in the case of an electronic record, make or cause to be made a printout of the electronic record, and any copy or printout of the record purporting to be certified by the Minister or an authorized person to be a copy or printout made under this section is evidence of the nature and content of the original record and has the same probative force as the original record would have if it were proven in the ordinary way.
[...]
Marginal note:Definitions
-
123 (1) The following definitions apply in this section.
- court of appeal
-
court of appeal has the same meaning as in section 2 of the Criminal Code. (cour d’appel)
-
[...]
-
(4) Subsections (2) and (3) do not apply in respect of
-
(a) criminal proceedings, by way of either indictment or summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament;
-
(b) any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan, the Employment Insurance Act or any other Act of Parliament or law of a province that provides for the payment of a tax or duty, before a court of record, including a court of record in a jurisdiction outside Canada; or
-
(c) any legal proceedings under an international agreement relating to trade before
-
[...]
-
(6) An official may
-
[...]
-
(i) provide access to records of confidential information to the Librarian and Archivist of Canada or a person acting on behalf of or under the direction of the Librarian and Archivist, solely for the purposes of section 12 of the Library and Archives of Canada Act, and transfer such records to the care and control of such persons solely for the purposes of section 13 of that Act;
-
[...]
-
(k) provide confidential information to a police officer, as defined in subsection 462.48(17) of the Criminal Code, solely for the purposes of investigating whether an offence has been committed under the Criminal Code, or the laying of an information or the preferring of an indictment, if
-
(i) that information can reasonably be regarded as being relevant for the purpose of ascertaining the circumstances in which an offence under the Criminal Code may have been committed, or the identity of the person or persons who may have committed an offence, with respect to an official, or with respect to any person related to that official,
-
(7) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including
[...]
Marginal note:Certificates
-
[...]
-
Marginal note:Charge on property
(4) A document issued by the Federal Court that is evidence of a registered certificate in respect of a debtor, a writ of that Court issued in accordance with the certificate or any notification of the document or writ (which document, writ or notification is referred to in this section as a “memorial”) may be filed, registered or otherwise recorded for the purpose of creating a charge, lien or priority on, or a binding interest in, property in a province, or any interest in, or for civil law any right in, such property, held by the debtor, in the same manner as a document that is evidence of
[...]
may be filed, registered or otherwise recorded in accordance with the law of the province to create a charge, lien or priority on, or a binding interest in, the property or interest.
-
Marginal note:Creation of charge
(5) If a memorial has been filed, registered or otherwise recorded under subsection (4),
[...]
in the same manner and to the same extent as if the memorial were a document that is evidence of a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), and the charge, lien, priority or binding interest created is subordinate to any charge, lien, priority or binding interest in respect of which all steps necessary to make it effective against other creditors were taken before the day on which the memorial was filed, registered or otherwise recorded.
-
Marginal note:Proceedings in respect of memorial
(6) If a memorial is filed, registered or otherwise recorded in a province under subsection (4), proceedings may be taken in the province in respect of the memorial, including proceedings
-
(a) to enforce payment of the amount evidenced by the memorial, interest on the amount and all costs and charges paid or incurred in respect of
-
(b) to renew or otherwise prolong the effectiveness of the filing, registration or other recording of the memorial,
-
[...]
-
(d) to postpone the effectiveness of the filing, registration or other recording of the memorial in favour of any right, charge, lien or priority that has been or is intended to be filed, registered or otherwise recorded in respect of any property, or interest or rights, affected by the memorial,
[...]
-
(7) If
-
(a) a memorial is presented for filing, registration or other recording under subsection (4), or a document relating to the memorial is presented for filing, registration or other recording for the purpose of any proceeding referred to in subsection (6), to any official in the land registry system, personal property or movable property registry system, or other registry system, of a province, or
-
(b) access is sought to any person, place or thing in a province to make the filing, registration or other recording,
the memorial or document must be accepted for filing, registration or other recording or the access must be granted, as the case may be, in the same manner and to the same extent as if the memorial or document relating to the memorial were a document that is evidence of a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b) for the purpose of a similar proceeding. However, if the memorial or document is issued by the Federal Court or signed or certified by a judge or official of the Court, any affidavit, declaration or other evidence required under the law of the province to be provided with or to accompany the memorial or document in the proceedings is deemed to have been provided with or to have accompanied the memorial or document as so required.
-
[...]
-
Marginal note:Deemed security
(11) If a charge, lien, priority or binding interest created under subsection (5) by filing, registering or otherwise recording a memorial under subsection (4) is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act, it is deemed
[...]
[...]
Marginal note:Money seized from debtor
-
131 (1) If the Minister has knowledge or suspects that a person is holding money that was seized by a police officer, in the course of administering or enforcing the criminal law of Canada, from another person that is liable to pay any amount under this Act (referred to in this section as the “debtor”) and that is restorable to the debtor, the Minister may in writing require the person to turn over the money otherwise restorable to the debtor, in whole or in part, to the Receiver General for Canada on account of the debtor’s liability under this Act.
[...]
Marginal note:Proof of sending or service by mail
-
137 (1) If, under this Act, provision is made for sending by confirmed delivery service a request for information, a notice or a demand, then an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the request, notice or demand if the affidavit sets out that
-
[...]
-
Marginal note:Proof of failure to comply
(4) If, under this Act, a person is required to file a return or make an application, statement, answer or certificate, then an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the official has charge of the appropriate records and that, after a careful examination of the records, the official has been unable to find in a given case that the return, application, statement, answer or certificate has been filed or made by that person is evidence that in that case the person did not file the return or make the application, statement, answer or certificate.
-
Marginal note:Proof of time of compliance
(5) If, under this Act, a person is required to file a return or make an application, statement, answer or certificate, then an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the official has charge of the appropriate records and that, after a careful examination of the records, the official has found that the return, application, statement, answer or certificate was filed or made on a particular day is evidence that it was filed or made on that day.
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Marginal note:Proof of documents
(6) An affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the official has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document, or a printout of an electronic document, made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person, is evidence of the nature and contents of the document.
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Marginal note:Proof of no appeal
(7) An affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the official has charge of the appropriate records and has knowledge of the practice of the Agency, that an examination of the records shows that a notice of assessment was mailed or otherwise sent to a person on a particular day under this Act, and that, after a careful examination of the records, the official has been unable to find that a notice of objection to or of appeal from the assessment was received within the time allowed is evidence of the statements contained in the affidavit.
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Marginal note:Evidence
(16) In a prosecution for an offence under this Act, an affidavit of an official of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the official has charge of the appropriate records and that an examination of the records shows that an amount required under this Act to be paid to the Receiver General for Canada has not been received by the Receiver General for Canada is evidence of the statements contained in the affidavit.
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