An Act to amend the Customs Act and to make related amendments to other Acts (S.C. 2001, c. 25)
Full Document:
Assented to 2001-10-25
55. (1) Paragraph 95(3)(b) of the French version of the Act is replaced by the following:
b) à la demande de l’agent, lui présenter les marchandises et les déballer, ainsi que décharger les moyens de transport et en ouvrir les parties, ouvrir ou défaire les colis et autres contenants que l’agent veut examiner.
(2) Subsection 95(4) of the Act is replaced by the following:
Marginal note:Written report
(4) If goods are required to be reported in writing, they shall be reported in the prescribed form containing the prescribed information or in such form containing such information as is satisfactory to the Minister.
Marginal note:1997, c. 14, s. 44
56. Subsection 97.1(3) of the French version of the Act is replaced by the following:
Marginal note:Modification du certificat
(3) La personne qui a rempli et signé le certificat et qui a des motifs de croire que celui-ci contient des renseignements inexacts communique sans délai à tout destinataire du certificat les renseignements corrigés.
Marginal note:1997, c. 14, s. 45
57. Subsection 97.2(1) of the Act is replaced by the following:
Marginal note:Exporters’ or producers’ records
97.2 (1) Every person who exports goods or causes them to be exported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed, and every other person who has completed and signed a certificate in accordance with subsection 97.1(1), shall keep at the person’s place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in the manner and for the period that may be prescribed and shall, if an officer requests, make them available to the officer, within the time specified by the officer, and answer any questions asked by the officer in respect of the records.
58. (1) The Act is amended by adding the following after section 97.2:
PART V.1COLLECTIONS
Interpretation
Marginal note:Definitions
97.21 The definitions in this section apply in this Part.
“debtor”
« débiteur »
“debtor” means a person liable to pay an amount owing or payable in accordance with this Act.
“judge”
« juge »
“judge” means a judge of a superior court having jurisdiction in the province where a matter arises or a judge of the Federal Court.
“receiver”
« séquestre »
“receiver” means a person who
(a) under the authority of a debenture, bond or other debt security, a court order or an Act of Parliament or of the legislature of a province, is empowered to operate or manage a business or a property of another person;
(b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security;
(c) is appointed by a bank to act as agent of the bank in the exercise of the authority of the bank under subsection 426(3) of the Bank Act in respect of property of another person;
(d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or
(e) is appointed as a committee, guardian or curator with authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets.
It includes a person who is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person. However, if a person is so appointed it does not include that creditor.
General
Marginal note:Debts to Her Majesty
97.22 (1) Subject to subsections (2) and (3), any duties, fee, charge or other amount owing or payable under this Act is a debt due to Her Majesty in right of Canada from and after the time such amount should have been paid, and any person from whom the amount is owing shall, after a notice of arrears is sent by mail addressed to the person at their latest known address or delivered to that address, pay the amount owing as indicated in the notice or appeal the notice under section 97.23.
Marginal note:Penalty or ascertained forfeiture
(2) Any amount of money demanded as a penalty in a notice of assessment served under section 109.3 and any interest payable under section 109.5 or any amount of money demanded in a notice under section 124 and any interest payable under subsection 124(6), from and after the time of service, is a debt due to Her Majesty in right of Canada from the person on whom the notice is served and the person shall pay that amount or, within ninety days after the time of service, request a decision of the Minister under section 131.
Marginal note:Amounts demanded by the Minister
(3) Any amount of money demanded under paragraph 133(1)(c) or (1.1)(b) and any interest payable under subsection 133(7), from and after the time notice is served under subsection 131(2), is a debt due to Her Majesty in right of Canada from the person who requested the decision and the person shall pay the amount so demanded or, if the person appeals the decision of the Minister under section 135, give security satisfactory to the Minister.
Marginal note:Court costs
(4) If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 97.24, 97.26, 97.28 and 97.3 to 97.33 apply to the amount as if the amount were a debt owing by the person to Her Majesty on account of duties payable by the person under this Act.
Marginal note:Court
(5) Any amount payable under this Act is recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Part.
Marginal note:Interest on judgments
(6) If a judgment is obtained for any amount payable under this Act, including a certificate registered under section 97.24, the provisions of this Act under which interest is payable for failure to pay the amount apply, with any modifications that the circumstances require, to a failure to pay the judgment debt, and the interest is recoverable in the same manner as the judgment debt.
Marginal note:Appeal
97.23 A person to whom a notice is sent or delivered under subsection 97.22(1) may, within thirty days after that notice is sent, appeal the notice by way of an action in the Federal Court in which the person is the plaintiff and the Minister is the defendant if
(a) no appeal is or was available to that person under section 67 or 68 in respect of the same matter; and
(b) the notice is not in respect of an amount assessed under section 97.44.
Certificates, Liens and Set-off
Marginal note:Certificate
97.24 (1) Any debt, or any part of a debt, due to Her Majesty in right of Canada under this Act may be certified by the Minister as an amount payable by the debtor.
Marginal note:Registration in court
(2) On production to the Federal Court, the certificate must be registered in the Court. When it is registered, it has the same force and effect, and all proceedings may be taken, as if the certificate were a judgment obtained in the Court for a debt of the amount specified in the certificate and interest on the amount as provided under this Act. For the purposes of any such proceedings, the certificate is a judgment of the Court against the debtor and enforceable as such.
Marginal note:Costs
(3) All reasonable costs and charges for the registration of the certificate or in respect of any proceedings taken to collect the amount certified are recoverable in the same way as if they had been certified in the certificate registered under this section.
Marginal note:Protected interest in property
(4) A memorial may be recorded for the purpose of creating a protected interest in property in a province or an interest in such property held by the debtor in the same manner as a document evidencing the following may be recorded in accordance with the law of the province:
(a) a judgment of the superior court of the province against a person for a debt owing by the person; and
(b) an amount payable by a person in the province in respect of a debt owing to Her Majesty in right of the province.
Marginal note:Creation of protected interest
(5) The effect of recording a memorial is, in the same manner and to the same extent as if the memorial were a document evidencing a judgment or an amount referred to in subsection (4), to create a protected interest in the property of the debtor in the province, or in any interest in that property, held by the debtor or to otherwise bind that property or interest in the property. The protected interest created is subordinate to any protected interest in respect of which all steps necessary to make it effective against other creditors were taken before the time the memorial was recorded.
Marginal note:Proceedings in respect of memorial
(6) If a memorial is recorded in a province, proceedings may be taken, in the same manner and to the same extent as if the memorial were a document evidencing a judgment or an amount referred to in subsection (4), 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 the recording of the memorial and proceedings taken to collect the amount;
(b) to renew or otherwise prolong the effectiveness of the recording of the memorial;
(c) to cancel or withdraw the memorial wholly or in respect of any of the property or interests affected by the memorial; or
(d) to postpone the effectiveness of the recording of the memorial in favour of any protected interest that has been or is intended to be recorded in respect of any property or interest affected by the memorial.
Marginal note:Federal Court may make order, etc.
(7) If in any proceeding or as a condition precedent to any proceeding referred to in subsection (6) any order, consent or ruling is required under the law of a province to be made or given by the superior court of the province or by a judge or official of the court, a like order, consent or ruling may be made or given by the Federal Court or by a judge or official of the Federal Court and, when so made or given, has the same effect for the purposes of the proceeding as if it were made or given by the superior court of the province or by a judge or official of the court.
Marginal note:Presentation of documents
(8) If a memorial, or a document relating to it, is presented for recording, for the purpose of any proceeding referred to in subsection (6), to any official in the land, personal property or other registry system of a province, it is to be accepted for recording in the same manner and to the same extent as if the memorial or document were a document evidencing a judgment or an amount referred to in subsection (4) for the purpose of a like proceeding.
Marginal note:Access for recording
(9) If access is sought to any person, place or thing in a province for the purpose of recording a memorial, or a document relating to it, the access must be granted in the same manner and to the same extent as if the memorial or document were a document evidencing a judgment or an amount referred to in subsection (4) for the purpose of a like proceeding.
Marginal note:Evidence deemed to have been provided
(10) If a 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 proceeding is deemed to have been provided with or to have accompanied the memorial or document as so required.
Marginal note:Prohibition — sale, etc., without consent
(11) Despite any law of Canada or of a province, no sheriff or other person may, without the written consent of the Minister, sell or otherwise dispose of any property or publish any notice or otherwise advertise in respect of any sale or other disposition of any property pursuant to any process issued or protected interest created in any proceeding to collect an amount certified in a certificate, any interest on the amount and any costs.
Marginal note:Subsequent consent
(12) Despite subsection (11), if the Minister’s consent is subsequently given, any property that would have been affected by a process or protected interest referred to in that subsection had the Minister’s consent been given at the time the process was issued or the protected interest was created is bound, seized, attached, charged or otherwise affected as if that consent had been given at the time the process was issued or the protected interest was created, as the case may be.
Marginal note:Completion of notices, etc.
(13) If information required to be set out by any sheriff or other person in a minute, notice or document required to be completed for any purpose cannot, because of subsection (11), be so set out, the sheriff or other person must complete the minute, notice or document to the extent possible without that information and, when the consent of the Minister is given, a further minute, notice or document setting out all the information is to be completed for the same purpose. The sheriff or other person is deemed to have complied with any law or rule of court requiring the information to be set out in the minute, notice or document.
Marginal note:Application for an order
(14) A sheriff or other person who is unable, because of subsection (11) or (13), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an ex parte application by the Minister, for the purpose of giving effect to the proceeding or protected interest.
Marginal note:Secured claims
(15) A protected interest that is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act is deemed to be a claim that
(a) is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and
(b) is referred to in paragraph 86(2)(a) of that Act.
Marginal note:Details in certificates and memorials
(16) Despite any law of Canada or of a province, in any certificate in respect of a debtor, in any memorial evidencing the certificate or in any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes
(a) to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate amounts making up that total; and
(b) to refer to the rate of interest to be charged on the separate amounts making up the amount payable in general terms as interest at the rate prescribed under this Act applicable from time to time on amounts payable to the Receiver General, without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any particular period of time.
Marginal note:Definitions
(17) The definitions in this subsection apply in this section.
“memorial”
« extrait »
“memorial” means a document issued by the Federal Court evidencing a certificate registered under subsection (2) in respect of a debtor and includes a writ of that Court issued pursuant to the certificate or any notification of the document or writ.
“protected interest”
« droit garanti »
“protected interest” means a charge, lien, prior claim, priority on or binding interest in property.
“record”
« enregistrement »
“record”, in respect of a memorial, means to file, register or otherwise record the memorial.
Marginal note:Detention of and lien on imported or exported goods
97.25 (1) Any goods reported for exportation under section 95 or imported by or on behalf of a debtor are subject to a lien for the amount owed by the debtor and may be detained by an officer at the expense of the debtor until that amount is paid.
Marginal note:Conveyances
(2) Any conveyance used for the importation of goods in respect of which a notice under section 109.3 has been served is subject to a lien for the amount owed by the debtor and may be detained by an officer at the expense of the person on whom the notice was served until the amount set out in the notice is paid.
Marginal note:Sale of detained goods
(3) The Minister, on giving 30 days notice in writing to the debtor at the debtor’s latest known address, may direct that any goods imported or reported for exportation by or on behalf of the debtor, or any conveyance, that has been detained be sold by public auction or public tender or by the Minister of Public Works and Government Services under the Surplus Crown Assets Act, subject to such regulations as may be made.
Marginal note:Proceeds of sale
(4) The proceeds of any sale shall be applied to amounts owed by the debtor, any expenses incurred by Her Majesty in right of Canada in respect of the goods sold and any duties on the goods and the surplus, if any, shall be paid to the debtor.
Marginal note:Set-off
97.26 The Minister may require that an amount specified by the Minister be deducted from or set-off against an amount that is or may become payable to a debtor by Her Majesty in Right of Canada. If an amount payable to a person under a provision of this Act has at any time been deducted or set-off, the amount is deemed to have been paid to the debtor at that time under that provision and to have been paid by the debtor at that time on account of the debt to Her Majesty.
Marginal note:Refund may be applied against liabilities
97.27 The Minister may, if a person is or is about to become liable to make any payment to Her Majesty in right of Canada or in right of a province, apply the amount of any drawback, refund or relief granted under section 74 or 76 of this Act or section 89, 101 or 113 of the Customs Tariff to that other liability and notify the person of that action.
Garnishment and Non-arm’s Length Transfers
Marginal note:Garnishment — general
97.28 (1) If the Minister has knowledge or suspects that a person is or will be, within one year, liable to make a payment to a debtor, the Minister may, by notice in writing, require the person to pay without delay, if the moneys are immediately payable, and, in any other case, as and when the moneys become payable, the moneys otherwise payable to the debtor in whole or in part to the Receiver General on account of the debtor’s liability under this Act.
Marginal note:Garnishment — institutions
(2) The Minister may, by notice in writing, require the following institutions or persons to pay in whole or in part to the Receiver General on account of a debtor’s liability the moneys that would otherwise be loaned, advanced or paid if the Minister has knowledge or suspects that within ninety days
(a) a bank, credit union, trust company or other similar person (in this section referred to as the “institution”) will loan or advance moneys to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by, a debtor who is indebted to the institution and who has granted security in respect of the indebtedness; or
(b) a person, other than an institution, will loan or advance moneys to, or make a payment on behalf of, a debtor who the Minister knows or suspects
(i) is employed by, or is engaged in providing services or property to, that person or was or will be, within ninety days, so employed or engaged, or
(ii) if that person is a corporation, is not dealing at arm’s length with that person.
Any moneys so paid to the Receiver General are deemed to have been loaned, advanced or paid to the debtor.
Marginal note:Effect of receipt
(3) A receipt issued by the Minister for moneys paid as required under this section is a good and sufficient discharge of the original liability to the extent of the payment.
Marginal note:Periodic payments
(4) If the Minister has, under this section, required a person to pay to the Receiver General on account of the liability under this Act of a debtor moneys otherwise payable by the person to the debtor as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the requirement applies to all such payments to be made by the person to the debtor until the liability under this Act is satisfied, and operates to require payments to the Receiver General out of each such payment of such amount as is required by the Minister in a notice in writing.
Marginal note:Failure to comply
(5) Every person who fails to comply with a requirement under subsection (1) or (4) is liable to pay to Her Majesty in right of Canada an amount equal to the amount that the person was required under that subsection to pay to the Receiver General.
Marginal note:Failure to comply — institutions
(6) Every institution or person that fails to comply with a requirement under subsection (2) is liable to pay to Her Majesty in right of Canada an amount equal to the lesser of
(a) the total of moneys loaned, advanced or paid to the debtor, and
(b) the amount that the institution or person was required under that subsection to pay to the Receiver General.
Marginal note:Service
(7) If a person carries on business under a name or style other than the person’s own name, notification to the person of a requirement under subsection (1) or (2) may be addressed to the name or style under which the person carries on business and, in the case of personal service, is validly served if it is left with an adult person employed at the place of business of the addressee.
Marginal note:Service — partnerships
(8) If persons carry on business in partnership, notification to the persons of a requirement under subsection (1) or (2) may be addressed to the partnership name and, in the case of personal service, is deemed to be validly served if it is served on one of the partners or left with an adult person employed at the place of business of the partnership.
Marginal note:Effect of payment as required
(9) If an amount that would otherwise have been payable to or on behalf of a debtor is paid by a person to the Receiver General pursuant to a notice served on the person under this section or pursuant to an assessment under section 97.44, the person is deemed, for all purposes, to have paid the amount to or on behalf of the debtor.
Marginal note:Application to Her Majesty in right of a province
(10) Provisions of this Part that provide that a person who has been required by the Minister to pay to the Receiver General an amount that would otherwise be loaned, advanced or paid to a debtor who is liable to make a payment under this Act apply to Her Majesty in right of a province.
Marginal note:Liability — non-arm’s length transfers
97.29 (1) If a person transfers property, either directly or indirectly, by means of a trust or by any other means, to the transferor’s spouse or common-law partner or an individual who has since become the transferor’s spouse or common-law partner, an individual who was under eighteen years of age, or another person with whom the transferor was not dealing at arm’s length, the transferee and transferor are jointly and severally or solidarily liable to pay an amount equal to the lesser of
(a) the amount determined by the formula
A – B
where
- A
- is the amount, if any, by which the fair market value of the property at the time of transfer exceeds the fair market value at that time of the consideration given by the transferee for the transfer of the property, and
- B
- is the amount, if any, by which the amount assessed the transferee under subsection 325(2) of the Excise Tax Act and subsection 160(2) of the Income Tax Act in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and
(b) the total of all amounts each of which is
(i) an amount that the transferor is liable to pay under this Act, or
(ii) interest or a penalty for which the transferor is liable as of the time of transfer.
However, nothing in this subsection limits the liability of the transferor under any other provision of this Act.
Marginal note:Fair market value of undivided interest
(2) For the purpose of this section, the fair market value at any time of an undivided interest in a property, expressed as a proportionate interest in that property, is, subject to subsection (4), equal to the same proportion of the fair market value of that property at that time.
Marginal note:Rules applicable
(3) If a transferor and transferee have, under subsection (1), become jointly and severally or solidarily liable in respect of all or part of the liability of the transferor under this Act, the following rules apply:
(a) a payment by the transferee on account of the transferee’s liability discharges, to the extent of the payment, the joint liability; and
(b) a payment by the transferor on account of the transferor’s liability discharges the transferee’s liability only to the extent that the payment operates to reduce the transferor’s liability to an amount less than the amount in respect of which the transferee was made jointly and severally or solidarily liable.
Marginal note:Transfers to spouse or common-law partner
(4) Despite subsection (1), if at any time a debtor transfers property to the debtor’s spouse or common-law partner under a decree, order or judgment of a competent tribunal or under a written separation agreement and, at that time, the debtor and the debtor’s spouse or common-law partner were separated and living apart as a result of the breakdown of their marriage or common-law partnership (as defined in subsection 248(1) of the Income Tax Act), for the purposes of paragraph (1)(a), the fair market value at that time of the property so transferred is deemed to be nil. However, nothing in this subsection limits the liability of the debtor under any other provision of this Act.
Marginal note:Related persons
(5) For the purposes of this section,
(a) related persons are deemed not to deal with each other at arm’s length, and it is a question of fact whether persons not related to each other were, at any particular time, dealing with each other at arm’s length;
(b) persons are related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the Income Tax Act, except that references in those subsections to “corporation” are to be read as references to “corporation or partnership”, and references in those subsections to “shares” or “shareholders” are, in respect of a partnership, to be read as references to “rights” or “partners”, respectively; and
(c) a member of a partnership is deemed to be related to the partnership.
Marginal note:Definitions
(6) The definitions in this subsection apply in this section.
“common-law partner”
« conjoint de fait »
“common-law partner” has the same meaning as in subsection 248(1) of the Income Tax Act except that references to “taxpayer” in that definition are to be read as references to “debtor”.
“common-law partnership”
« union de fait »
“common-law partnership” has the same meaning as in subsection 248(1) of the Income Tax Act.
“property”
« bien »
“property” includes money.
Acquisition of Property and Seizures
Marginal note:Acquisition of debtor’s property
97.3 For the purpose of collecting amounts owed by a debtor, the Minister may purchase or otherwise acquire any interest in the debtor’s property that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption, and may dispose of any interest so acquired in any manner that the Minister considers reasonable.
Marginal note:Moneys seized from debtor
97.31 (1) If the Minister has knowledge or suspects that a person is holding moneys that were seized by a police officer, in the course of administering or enforcing the criminal law of Canada, from a debtor and that are restorable to the debtor, the Minister may, by notice in writing, require that person to turn over the moneys otherwise restorable to the debtor, in whole or in part, to the Receiver General on account of the debtor’s liability under this Act.
Marginal note:Receipt
(2) A receipt issued for moneys turned over is a good and sufficient discharge of the requirement to restore the moneys to the debtor to the extent of the amount so turned over.
Marginal note:Seizure of chattels
97.32 (1) If a person fails to pay an amount as required under this Act, the Minister may give thirty days notice to the person by registered or certified mail addressed to the person at their latest known address of the Minister’s intention to direct that the person’s goods and chattels be seized and sold. If the person fails to make the payment before the expiration of the thirty days, the Minister may issue a certificate of the failure and direct that the person’s goods and chattels be seized.
Marginal note:Sale of seized property
(2) Seized property must be kept for ten days at the expense and risk of the owner and, if the owner does not pay the amount due together with all expenses within the ten days, the property seized shall be sold by public auction.
Marginal note:Notice of sale
(3) Except in the case of perishable goods, notice of the sale setting out the time and place of the sale together with a general description of the property to be sold must be published, a reasonable time before the goods are sold, in one or more newspapers of general local circulation.
Marginal note:Surplus
(4) Any surplus resulting from a sale, after deduction of the amount owing and all expenses, must be paid or returned to the owner of the property seized.
Marginal note:Exemption from seizure
(5) Goods and chattels of any person that would be exempt from seizure under a writ of execution issued out of a superior court of the province in which the seizure is made are exempt from seizure under this section.
Marginal note:Person leaving Canada
97.33 (1) If the Minister suspects that a person who is liable to pay an amount under this Act or would be so liable if the time for payment of the amount had arrived has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice in writing, demand payment of the amount. Despite any other provision of this Act, the person shall pay the amount immediately.
Marginal note:Failure to pay
(2) If a person fails to pay an amount as required, the Minister may direct that the goods and chattels of the person be seized and subsections 97.32(2) to (5) apply.
Collection Restrictions
Marginal note:Collection action delayed
97.34 (1) If a person is liable for the payment of an amount under this Act, if an amount is demanded in a notice served under section 109.3 or 124, or if an amount is demanded under paragraph 133(1)(c) or subsection 133(1.1) in a notice served under subsection 131(2), the Minister must not, for the purpose of collecting the amount, take the following actions until the ninety-first day after the day notice is given to the debtor:
(a) commence legal proceedings in a court;
(b) certify the amount under section 97.24;
(c) require the retention of the amount by way of deduction or set-off under section 97.26;
(d) require a person or institution to make a payment under section 97.28;
(e) require a person to turn over moneys under subsection 97.31(1); or
(f) give a notice, issue a certificate or make a direction under subsection 97.32(1).
Marginal note:Appeal to Federal Court
(2) If a person has appealed a decision of the Minister to the Federal Court under section 97.23 or 135, the Minister must not take any action described in subsection (1) to collect the amount in controversy before the date of the decision of the Court or the day on which the person discontinues the appeal.
Marginal note:Reference to Canadian International Trade Tribunal
(3) If the Commissioner has referred a question to the Canadian International Trade Tribunal under section 70, the Minister must not take any action described in subsection (1) to collect the amount in controversy before the day on which the question is determined by the Tribunal.
Marginal note:Effect of appeal
(4) If a person has made a request under section 60 or 129 or has appealed under section 67 or 68 and the person agrees in writing with the Minister to delay proceedings on the request or appeal, as the case may be, until judgment has been given in another action before the Federal Court, the Canadian International Trade Tribunal or the Supreme Court of Canada, in which action the issue is the same or substantially the same as that raised in the request or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount payable, or a part of the amount payable, determined in a manner consistent with the decision or judgment in the other action at any time after the Minister notifies the person in writing that
(a) the decision of the Canadian International Trade Tribunal or Federal Court in that action has been mailed to the Minister;
(b) judgment has been pronounced by the Federal Court of Appeal in that action; or
(c) judgment has been delivered by the Supreme Court of Canada in that action.
Marginal note:Effect of taking security
(5) The Minister must not, for the purpose of collecting an amount payable, or a part of an amount payable, under this Act, take any of the actions described in subsection (1) if a person has given security to the Minister when requesting or appealing from a decision of the Commissioner or Minister.
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).
Trustees, Receivers and Personal Representatives
Marginal note:Bankruptcies
97.36 (1) The following rules apply to a person who is a bankrupt:
(a) the trustee in bankruptcy is the agent of the bankrupt and any act performed by the trustee in the administration of the estate of the bankrupt or in the carrying on of any business of the bankrupt is deemed to have been made by the trustee as agent of the bankrupt;
(b) the estate of the bankrupt is not a trust or an estate;
(c) the property and money of the bankrupt immediately before the day of the bankruptcy does not pass to or vest in the trustee in bankruptcy on the receiving order being made or the assignment in bankruptcy being filed but remains vested in the bankrupt;
(d) the trustee in bankruptcy, and not the bankrupt, is liable for the payment of all amounts (other than amounts that relate solely to activities in which the bankrupt begins to engage on or after the day of the bankruptcy and to which the bankruptcy does not relate) that become payable by the bankrupt under this Act during the period beginning on the day immediately after the day the trustee became the trustee in bankruptcy of the bankrupt and ending on the day the discharge of the trustee is granted under the Bankruptcy and Insolvency Act, except that
(i) the trustee is liable for the payment of amounts that became payable by the bankrupt after the day of the bankruptcy only to the extent of the property and money of the bankrupt in possession of the trustee available to satisfy the liability, and
(ii) the trustee is not liable for the payment of any amount for which a receiver is liable under section 97.37,
(e) if, on or after the day of bankruptcy, the bankrupt begins to engage in particular activities to which the bankruptcy does not relate, the particular activities are deemed to be separate from the activities of the person to which the bankruptcy relates as though the particular activities were activities of a separate person;
(f) subject to paragraph (h), the trustee in bankruptcy shall perform all the obligations under this Act of the bankrupt in respect of the activities of the bankrupt to which the bankruptcy relates for the period beginning on the day immediately after the day of bankruptcy and ending on the day the discharge of the trustee is granted under the Bankruptcy and Insolvency Act;
(g) subject to paragraph (h), if the bankrupt has not on or before the day of bankruptcy fulfilled all of their obligations under this Act in respect of any activities of the bankrupt on or before the day of bankruptcy, the trustee in bankruptcy shall fulfil those obligations, unless the Minister waives in writing the requirement for the trustee to do so;
(h) if there is a receiver with authority in respect of a business, a property, affairs or assets of the bankrupt, the trustee in bankruptcy is not required to perform the obligations of the bankrupt under this Act to the extent that the receiver is required under section 97.37 to perform those obligations; and
(i) the property and money held by the trustee in bankruptcy for the bankrupt on the day an order of absolute discharge of the bankrupt is granted under the Bankruptcy and Insolvency Act does not pass to the bankrupt on the order being granted but is held by and vested in the bankrupt continuously since the day it was acquired by the bankrupt or the trustee, as the case may be.
Definition of “bankrupt”
(2) In this section, “bankrupt” has the same meaning as in subsection 2(1) of the Bankruptcy and Insolvency Act.
Marginal note:Definitions
97.37 (1) The definitions in this subsection apply in this section.
“business”
« entreprise »
“business” includes a part of a business.
“relevant assets”
« actif pertinent »
“relevant assets” of a receiver means
(a) if the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets; and
(b) if the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets, as the case may be.
Marginal note:Receivers
(2) The following rules apply to a receiver who on a particular day is vested with the authority to manage, operate, liquidate or wind up any business or property, or to manage and care for the affairs and assets, of a person:
(a) the receiver is an agent of the person and any act performed by the receiver in respect of the relevant assets of the receiver is deemed to have been performed, as the case may be, by the receiver as agent on behalf of the person;
(b) the receiver is not a trustee of the estate of the person or any part of the estate of the person;
(c) if the relevant assets of the receiver are a part and not all of the person’s businesses, properties, affairs or assets, the relevant assets of the receiver are deemed to be, throughout the period during which the receiver is acting as receiver of the person, separate from the remainder of the businesses, properties, affairs or assets of the person as though the relevant assets were businesses, properties, affairs or assets, as the case may be, of a separate person;
(d) the person and the receiver are jointly and severally or solidarily liable for the payment of all amounts that become payable by the person under this Act before or during the period during which the receiver is acting as receiver of the person to the extent that the amounts can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amounts became payable except that
(i) the receiver is liable for the payment of amounts that became payable before that period only to the extent of the property and money of the person in possession or under the control and management of the receiver after
(A) satisfying the claims of creditors whose claims ranked, on the particular day, in priority to the claim of the Crown in respect of the amounts, and
(B) paying any amounts that the receiver is required to pay to a trustee in bankruptcy of the person, and
(ii) the payment by the person or the receiver of an amount in respect of the liability discharges the joint liability to the extent of that amount;
(e) the receiver shall perform all the obligations, in respect of the relevant assets of the receiver for the period during which the receiver is acting as receiver, that are required under this Act to be performed by the person, as if the relevant assets were the only properties, businesses, affairs and assets of the person; and
(f) if the person has not on or before the particular day fulfilled their obligations under this Act before the period during which the receiver was acting as receiver, the receiver shall fulfil those obligations for that period that relate to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person during that period, unless the Minister waives in writing the requirement for the receiver to do so.
Marginal note:Definitions
97.38 (1) The definitions in this subsection apply in this section and in section 97.39.
“trust”
« fiducie »
“trust” includes the estate of a deceased individual.
“trustee”
« fiduciaire »
“trustee” includes the personal representative of a deceased individual, but does not include a receiver.
Marginal note:Trustee’s liability
(2) Subject to subsection (3), each trustee of a trust is liable to satisfy every obligation imposed on the trust under this Act, whether the obligation was imposed during or before the period during which the trustee acts as trustee of the trust, but the satisfaction of an obligation of a trust by one of the trustees of the trust discharges the liability of all other trustees of the trust to satisfy that obligation.
Marginal note:Joint and several or solidary liability
(3) A trustee of a trust is jointly and severally or solidarily liable with the trust and each of the other trustees, if any, for the payment of all amounts that become payable by the trust under this Act before or during the period during which the trustee acts as trustee of the trust except that
(a) the trustee is liable for the payment of amounts that became payable before that period only to the extent of the property and money of the trust under the control of the trustee; and
(b) the payment by the trust or the trustee of an amount in respect of the liability discharges the joint liability to the extent of that amount.
Marginal note:Waiver
(4) The Minister may, in writing, waive the requirement for the personal representative of a deceased individual to fulfil the obligations under this Act in respect of the activities of the deceased individual that occurred on or before the day the individual died.
Marginal note:Activities of a trustee
(5) For the purposes of this Act, if a person acts as trustee of a trust, anything done by the person in the person’s capacity as trustee of the trust is deemed to have been done by the trust and not by the person.
Definition of “representative”
97.39 (1) In this section, “representative” means a person, other than a trustee in bankruptcy or a receiver, who is administering, winding up, controlling or otherwise dealing with any property, business, commercial activity or estate of another person.
Marginal note:Certificates for receivers
(2) Every receiver shall, before distributing to any person any property or money under the control of the receiver in the receiver’s capacity as receiver, obtain a certificate from the Minister certifying that the following amounts have been paid or security for the payment of the amounts has been accepted by the Minister:
(a) amounts that the person is or can reasonably be expected to become liable to pay under this Act at or before the time the distribution is made; and
(b) amounts that the receiver is or can reasonably be expected to become liable to pay in the receiver’s capacity as receiver.
Marginal note:Certificates for representatives
(3) Every representative shall, before distributing to any person any property or money under the control of the representative in the representative’s capacity as representative, obtain a certificate from the Minister certifying that the following amounts have been paid or that security for the payment of the amounts has been accepted by the Minister:
(a) amounts that the person is or can reasonably be expected to become liable to pay under this Act at or before the time the distribution is made; and
(b) amounts that the representative is or can reasonably be expected to become liable to pay in the representative’s capacity as representative.
Marginal note:Liability for failure to obtain certificate
(4) Any receiver or representative who distributes property or money without obtaining a certificate in respect of the amounts referred to in subsection (2) or (3) is personally liable for the payment of those amounts to the extent of the value of the property or money so distributed.
Amalgamations and Windings-up
Marginal note:Amalgamations
97.4 (1) If two or more corporations (in this section each referred to as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), the new corporation is, for the purposes of this Act, deemed to be a separate person from each of the predecessors and the same corporation as, and a continuation of, each predecessor.
Marginal note:Exception
(2) Subsection (1) does not apply to the merger or amalgamation of two or more corporations that is the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation.
Marginal note:Winding-up
97.41 For the purposes of this Act, if at any time a particular corporation is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before that time, owned by another corporation, the other corporation is deemed to be the same corporation as, and a continuation of, the particular corporation.
Partnerships
Marginal note:Partnerships
97.42 (1) For the purposes of this Act, anything done by a person as a member of a partnership is deemed to have been done by the partnership in the course of the partnership’s activities and not to have been done by the person.
Marginal note:Joint and several or solidary liability
(2) A partnership and each member or former member (each of which is referred to in this subsection as the “member”) of the partnership (other than a member which is a limited partner and is not a general partner) are jointly and severally or solidarily liable for
(a) the payment of all amounts that become payable by the partnership under this Act before or during the period during which the member is a member of the partnership or, if the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership, except that
(i) the member is liable for the payment of amounts that become payable before that period only to the extent of the property and money that is regarded as property or money of the partnership in accordance with the laws of the province governing the partnership, and
(ii) the payment by the partnership or by any member of the partnership of an amount in respect of the liability discharges the joint liability to the extent of that amount; and
(b) all other obligations under this Act that arose before or during the period for which the partnership is liable or, if the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a consequence of the dissolution.
Unincorporated Bodies
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.
Assessments, Objections and Appeals
Assessments
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.
Marginal note:Liability not affected
97.45 (1) Liability under this Part to pay any amount is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.
Marginal note:Assessment deemed valid
(2) Subject to being reassessed or vacated as a result of an objection or appeal under this Part, an assessment is valid and binding, despite any error, defect or omission in the assessment or in any proceeding under this Part relating to it.
Marginal note:Irregularities
(3) An appeal from an assessment must not be allowed by reason only of an irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Part.
Marginal note:Notice of assessment
97.46 After making an assessment, the Minister must send to the person assessed a notice of assessment.
Marginal note:Assessment before collection
97.47 (1) The Minister may not collect an amount under section 97.44 unless that amount has been assessed.
Marginal note:Payment of remainder
(2) An amount that is unpaid by a person and the subject of a notice of assessment is payable immediately by the person to the Receiver General.
Marginal note:Security if objection or appeal
(3) If a person objects to or appeals from an assessment under this Part, the Minister shall accept security, in an amount and a form satisfactory to the Minister, given by or on behalf of the person, for the payment of any amount that is in controversy.
Objections and Appeals
Marginal note:Objection to assessment
97.48 (1) Any person who has been assessed under section 97.44 and who objects to the assessment may, within ninety days after the day notice of the assessment is sent to the person, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts.
Marginal note:Issues to be decided
(2) If a person objects to an assessment, the notice of objection must
(a) reasonably describe each issue to be decided;
(b) specify in respect of each issue the relief sought, expressed as the change in any amount that is relevant for the purposes of the assessment; and
(c) provide the facts and reasons relied on by the person in respect of each issue.
Marginal note:Late compliance
(3) If a notice of objection filed by a person to whom subsection (2) applies does not include the information required by paragraph (2)(b) or (c) in respect of an issue to be decided that is described in the notice, the Minister may in writing request the person to provide the information, and those paragraphs are deemed to have been complied with in respect of the issue if, within 60 days after the request is made, the person submits the information in writing to the Minister.
Marginal note:Limitation on objections
(4) If a person has filed a notice of objection to an assessment and the Minister makes a particular assessment under subsection (8) pursuant to the notice of objection or in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue
(a) only if the person complied with subsection (2) in the notice with respect to that issue; and
(b) only with respect to the relief sought in respect of that issue as specified by the person in the notice.
Marginal note:Application of subsection (4)
(5) If a person has filed a notice of objection to an assessment (in this subsection referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (8) pursuant to the notice of objection, subsection (4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not a part of the earlier assessment.
Marginal note:Limitation on objections
(6) Despite subsection (1), no objection may be made by a person in respect of an issue for which the right of objection has been waived in writing by the person.
Marginal note:Acceptance of objection
(7) The Minister may accept a notice of objection even if it was not filed in the prescribed manner.
Marginal note:Consideration of objection
(8) On receipt of a notice of objection, the Minister must, without delay, reconsider the assessment and vacate or confirm the assessment or make a reassessment.
Marginal note:Waiving reconsideration
(9) If, in a notice of objection, a person who wishes to appeal directly to the Tax Court of Canada requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration.
Marginal note:Notice of decision
(10) After reconsidering or confirming an assessment, the Minister must send to the person objecting a notice of the Minister’s decision by registered or certified mail.
Marginal note:Appeal to the Tax Court of Canada
97.49 If a person files a notice of objection to an assessment and the Minister sends to the person a notice of a reassessment or an additional assessment, in respect of any matter dealt with in the notice of objection, the person may, within ninety days after the day the notice of reassessment or additional assessment was sent by the Minister,
(a) appeal to the Tax Court of Canada; or
(b) if an appeal has already been instituted in respect of the matter, amend the appeal by joining to it an appeal in respect of the reassessment or additional assessment in any manner and on any terms that the Court directs.
Marginal note:Extension of time by Minister
97.5 (1) If no objection to an assessment is filed under section 97.48, within the time limit otherwise provided, a person may make an application to the Minister to extend the time for filing a notice of objection and the Minister may grant the application.
Marginal note:Contents of application
(2) The application must set out the reasons why the notice of objection was not filed within the time otherwise limited by this Part for doing so.
Marginal note:How application made
(3) The application must be made by delivering or mailing the application and a copy of the notice of objection to the Chief of Appeals in a Tax Services Office or Taxation Centre of the Agency.
Marginal note:Exception
(4) The Minister may accept the application even if it was not delivered or mailed to the person or place specified in subsection (3).
Marginal note:Duties of Minister
(5) On receipt of the application, the Minister must, without delay, consider it, and notify the person of his or her decision by registered or certified mail.
Marginal note:Date of objection if application granted
(6) If the application is granted, the notice of objection is deemed to have been filed on the day the decision of the Minister is mailed to the person.
Marginal note:When order to be made
(7) No application may be granted under this section unless
(a) the application is made within one year after the expiration of the time otherwise limited by this Part for objecting; and
(b) the person demonstrates that
(i) within the time otherwise limited by this Part for objecting, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to object to the assessment,
(ii) it would be just and equitable to grant the application, and
(iii) the application was made as soon as circumstances permitted.
Marginal note:Extension of time by Tax Court of Canada
97.51 (1) A person who has made an application under section 97.5 may apply to the Tax Court of Canada to have the application granted after either
(a) the Minister has refused the application; or
(b) ninety days have elapsed after service of the application and the Minister has not notified the person of the Minister’s decision.
If paragraph (a) applies, the application under this subsection must be made within thirty days after the application is refused.
Marginal note:How application made
(2) The application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the documents filed under subsection 97.5(3).
Marginal note:Copy to the Commissioner
(3) After receiving the application, the Tax Court of Canada must send a copy of it to the office of the Commissioner.
Marginal note:Powers of Court
(4) The Tax Court of Canada may dispose of the application by dismissing or granting it. If the Court grants the application, it may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order.
Marginal note:When application to be granted
(5) No application may be granted under this section unless
(a) the application was made under subsection 97.5(1) within one year after the expiration of the time set out in this Part for objecting; and
(b) the person demonstrates that
(i) within the time otherwise limited by this Part for objecting, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to object to the assessment,
(ii) it would be just and equitable to grant the application, and
(iii) the application was made under subsection 97.5(1) as soon as circumstances permitted.
Marginal note:Extension of time to appeal
97.52 (1) If no appeal to the Tax Court of Canada has been taken under section 97.53 within the time set out in that section, a person may make an application to the Court for an order extending the time within which an appeal may be made, and the Court may make an order extending the time for appealing and may impose any terms that it considers just.
Marginal note:Contents of application
(2) The application must set out the reasons why the appeal was not taken on time.
Marginal note:How application made
(3) The application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the Tax Court of Canada Act, three copies of the application together with three copies of the notice of appeal.
Marginal note:Copy to Deputy Attorney General of Canada
(4) After receiving the application, the Tax Court of Canada must send a copy of the application to the office of the Deputy Attorney General of Canada.
Marginal note:When order to be made
(5) No order may be made under this section unless
(a) the application was made within one year after the expiration of the time otherwise limited by this Part for appealing; and
(b) the person demonstrates that
(i) within the time otherwise limited by this Part for appealing, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to appeal,
(ii) it would be just and equitable to grant the application,
(iii) the application was made as soon as circumstances permitted, and
(iv) there are reasonable grounds for appealing from an assessment.
Marginal note:Appeal
97.53 A person who has filed a notice of objection to an assessment under this Part may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after either
(a) the Minister has confirmed the assessment or has reassessed; or
(b) 180 days have elapsed after the filing of the notice of objection and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed.
If paragraph (a) applies, an application to appeal under this section must be made within ninety days after the day notice is sent to the person under subsection 97.48(10).
Marginal note:Limitation on appeals to the Tax Court of Canada
97.54 (1) Despite section 97.49 and 97.53, a person may appeal to the Tax Court of Canada only with respect to
(a) an issue in respect of which the person has complied with subsection 97.48(2) in the notice of objection; or
(b) an issue described in subsection 97.48(5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue.
If paragraph (a) applies, the person may appeal only with respect to the relief sought in respect of the issue specified by the person in the notice.
Marginal note:No right of appeal
(2) Despite sections 97.49 and 97.53, a person may not appeal to the Tax Court of Canada to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person.
Marginal note:Institution of appeal
97.55 An appeal to the Tax Court of Canada under this Part, other than one referred to in section 18.3001 of the Tax Court of Canada Act, must be taken in the manner set out in that Act or in any rules made under that Act.
Marginal note:Notice to Commissioner
97.56 (1) If an appeal referred to in section 18.3001 of the Tax Court of Canada Act is made to the Tax Court of Canada, the Court must immediately send a copy of the notice of appeal to the office of the Commissioner.
Marginal note:Notice, etc., forwarded to Tax Court of Canada
(2) Immediately after receiving notice of an appeal, the Commissioner must forward to the Tax Court of Canada and the appellant copies of all applications, notices of assessment, notices of objection and notifications, if any, that are relevant to the appeal. Once forwarded, the copies form part of the record before the Tax Court of Canada and are evidence of the existence of the documents and of the making of the statements contained in them.
Marginal note:Disposition of appeal
97.57 The Tax Court of Canada may dispose of an appeal from an assessment by dismissing or allowing it. If the appeal is allowed, the Court may vacate the assessment or refer it back to the Minister for reconsideration and reassessment.
Marginal note:References to Tax Court of Canada
97.58 (1) If the Minister and another person agree in writing that a question arising under this Part, in respect of any assessment or proposed assessment, should be determined by the Tax Court of Canada, that question shall be determined by that Court.
Marginal note:Time during consideration not to count
(2) The time between the day proceedings are taken in the Tax Court of Canada to have a question determined and the day the question is finally determined must not be counted in the calculation of
(a) the four-year period referred to in paragraph 97.44(1)(a);
(b) the time for service of a notice of objection to an assessment under section 97.48; or
(c) the time within which an appeal may be instituted under section 97.53.
(2) Sections 97.21 to 97.58 of the Act, as enacted by subsection (1), apply to amounts that are payable after this Act is assented to, regardless of when the amounts became payable.
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