Marginal note:Duty payable by importer in Canada

11. The importer in Canada of any goods imported into Canada in respect of which duty, other than provisional duty, is payable shall, notwithstanding any security posted pursuant to section 8 or 13.2, pay or cause to be paid all such duties on the goods.

• Marginal note:Posting of security

  (4) An importer of goods that are of the same description as any goods to which a review under subsection (3) applies and that are released during the period beginning on the day the review is initiated and ending on the day on which the Commissioner completes the review shall, within the time prescribed under the Customs Act for the payment of duties, post, or cause to be posted, security in the prescribed manner and form and in an amount, or of a value, equal to the margin of dumping of, or amount of subsidy on, the goods.

• (b) the whole or a part of any duty, or duty and interest paid (other than interest that was paid because duties were not paid when required by subsection 32(5) or section 33 of the Customs Act), in excess of the duties owing in respect of the goods shall be returned to the importer forthwith,

Marginal note:Notice to be given

60.1 If a determination or a re-determination has been made under section 55, subsection 56(1) or section 57 or 59, notice of the determination or re-determination shall be given without delay to the importer in Canada.

• Definition of “amount in dispute”

  (2) For the purposes of this Act, the “amount in dispute” in an appeal means

  • (a) in the case of an appeal under Part V.1 of the Customs Act, the total of all amounts assessed by the Minister of National Revenue under section 97.44 of that Act; and

  • (b) in the case of an appeal under Part IX of the Excise Tax Act,

    • (i) the amount of tax, net tax and rebate, within the meaning of that Part, that is in issue in the appeal,

    • (ii) any interest or penalty under that Part that is in issue in the appeal, and

    • (iii) any amount of tax, net tax or rebate, within the meaning of that Part, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal.

• Marginal note:Calculation of time limits

  (2) For the purpose of calculating a time limit for the purposes of section 18.3003 or 18.3005, the following periods shall be excluded:

  • (a) the period beginning on December 21 in any year and ending on January 7 of the next year; and

  • (b) the period during which proceedings are stayed in accordance with subsection 106(3) of the Customs Act, in the case of an appeal under Part V.1 of that Act, or subsection 327(4) of the Excise Tax Act, in the case of an appeal under Part IX of that Act.

• Marginal note:Extensions of time

  (3) The provisions referred to in subsection (1) also apply, with any modifications that the circumstances require, in respect of applications for extensions of time under section 97.51 or 97.52 of the Customs Act, section 166.2 or 167 of the Income Tax Act, section 304 or 305 of the Excise Tax Act, subsection 103(1) of the Employment Insurance Act, subsection 28(1) of the Canada Pension Plan or section 33.2 of the Cultural Property Export and Import Act.

Marginal note:Application — Customs Act and Excise Tax Act

18.3001 Subject to section 18.3002, if a person has so elected in the notice of appeal for an appeal under Part V.1 of the Customs Act or Part IX of the Excise Tax Act or at such later time as is provided in the rules of Court, this section and sections 18.3003 to 18.302 apply, with any modifications that the circumstances require.

• Marginal note:Costs

  (3) The Court shall, on making an order under subsection (1), order that all reasonable and proper costs of the person who has brought the appeal be borne by Her Majesty in right of Canada where

  • (a) in the case of an appeal under Part V.1 of the Customs Act, the amount in dispute is equal to or less than $10,000; and

  • (b) in the case of an appeal under Part IX of the Excise Tax Act, the amount in dispute is equal to or less than $7,000 and the aggregate of supplies for the prior fiscal year of that person is equal to or less than $1,000,000.

Marginal note:Time limit for reply to notice of appeal

• 18.3003 (1) Subject to subsection (2), the Minister of National Revenue shall file a reply to a notice of appeal referred to in section 18.3001 within sixty days after the day the Registry of the Court transmits to that Minister the notice of appeal, unless the person who has brought the appeal consents, before or after the sixty day period has elapsed, to the filing of that reply after the expiration of those sixty days or the Court allows the Minister, on application made before or after the expiration of those sixty days, to file the reply after that period.

Marginal note:Costs

• 18.3007 (1) The Court may, if the circumstances so warrant, make no order as to costs or order that the person who brought an appeal be awarded costs, notwithstanding that under the rules of Court costs would be adjudged to Her Majesty in right of Canada, or make an order that that person be awarded costs, notwithstanding that under the rules of Court no order as to costs would be made if

  • (a) an order has been made under subsection 18.3002(1) in respect of the appeal;

  • (b) the appeal is not an appeal referred to in subsection 18.3002(3); and

  • (c) in the case of an appeal

    • (i) under Part V.1 of the Customs Act, the amount in dispute in the appeal is equal to or less than $50,000, and

    • (ii) under Part IX of the Excise Tax Act, the amount in dispute in the appeal is equal to or less than $50,000 and the aggregate of supplies for the prior fiscal year of the person who brought the appeal is equal to or less than $6,000,000.

• (a) in the case of an appeal under Part V.1 of the Customs Act, the amount in dispute was equal to or less than $10,000; and

• (b) in the case of an appeal under Part IX of the Excise Tax Act, the amount in dispute was equal to or less than $7,000 and the aggregate of supplies for the prior fiscal year of that person was equal to or less than $1,000,000.

Marginal note:Costs — appeal under Customs Act or Excise Tax Act

• 18.3009 (1) If an appeal referred to in section 18.3001 is allowed, the Court shall reimburse to the person who brought the appeal the filing fee paid under paragraph 18.15(3)(b) by that person and may award costs, in accordance with the rules of Court, to that person if

  • (a) in the case of an appeal under Part V.1 of the Customs Act, the amount in dispute in the appeal was equal to or less than $10,000 and was reduced by more than one half by the judgement of the Court; and

  • (b) in the case of an appeal under Part IX of the Excise Tax Act,

    • (i) the amount of tax, net tax, rebate, interest or penalty in issue in the appeal was reduced by more than one half by the judgement of the Court,

    • (ii) the amount in dispute was equal to or less than $7,000, and

    • (iii) the aggregate of supplies for the prior fiscal year of that person was equal to or less than $1,000,000.

• Marginal note:Determination of question

  (2) If it is agreed under section 97.58 of the Customs Act or under section 310 of the Excise Tax Act that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8, apply, with any modifications that the circumstances require, in respect of the determination of the question.

• (j) an official of the Department of Citizenship and Immigration solely for the purpose of administering or enforcing the Immigration and Refugee Protection Act, if the information relates to the movement of people into and out of Canada;