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Canada Border Services Agency Act (S.C. 2005, c. 38)

Assented to 2005-11-03

Marginal note:2001, c. 25, s. 68

 The portion of subsection 127.1(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:Corrective measures
  • 127.1 (1) The Minister, or any officer des­ignated by the President for the purposes of this section, may cancel a seizure made under section 110, cancel or reduce a penalty assessed under section 109.3 or an amount demanded under section 124 or refund an amount received under any of sections 117 to 119 within thirty days after the seizure, assessment or demand, if

Marginal note:2001, c. 25, s. 80

 Section 149.1 of the Act is replaced by the following:

Marginal note:Proof of no appeal

149.1 An affidavit of an officer, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Agency or the Canada Revenue Agency, as the case may be, and that an examination of the records shows that a notice of assessment under Part V.1 was mailed or otherwise sent to a person under this Act and that, after careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment was received within the time allowed for the notice, is evidence of the statements contained in the affidavit.

Marginal note:1998, c. 7, s. 1

 Subsection 163.4(1) of the Act is replaced by the following:

Marginal note:Designation by President
  • 163.4 (1) The President may designate any officer for the purposes of this Part and shall provide the officer with a certificate of designation.

 Every reference to the “Minister” in the following provisions of the Act is replaced by a reference to the “Solicitor General of Canada”:

  • (a) subsection 97.22(2);

  • (b) section 97.23; and

  • (b) section 97.27.

 Every reference to “Commissioner” or “Commissioner’s” in the following provisions of the Act is replaced by a reference to “President” or “President’s”, respectively:

  • (a) the heading before section 60;

  • (b) subsections 60(3) to (5);

  • (c) subsections 60.1(1) and (3) to (5);

  • (d) subsections 60.2(1) and (2);

  • (e) subsections 61(1) and (2);

  • (f) subsection 67(1);

  • (g) subsection 67.1(3);

  • (h) subsection 68(1);

  • (i) subsection 69(2);

  • (j) subsection 70(1);

  • (k) subsection 97.34(3);

  • (l) subsection 114(2);

  • (m) section 128;

  • (n) subsection 130(1);

  • (o) section 137; and

  • (p) subsection 141(1).

R.S., c. C-53Customs and Excise Offshore Application Act

Marginal note:1999, c. 17, s. 129(1)
  •  (1) Subsection 4(1) of the Customs and Excise Offshore Application Act is replaced by the following:

    Marginal note:Information and documentation
    • 4. (1) The President of the Canada Border Services Agency may require from any person, within any reasonable time that the President stipulates, the production of any book, record, writing or other document or any information that the President considers necessary for ascertaining whether any of sections 5 to 10 apply in any particular case.

  • Marginal note:1999, c. 17, s. 129(2)(E)

    (2) Subsection 4(2) of the English version of the Act is replaced by the following:

    • Marginal note:Offence

      (2) Every person who fails to comply with a requirement of the President under subsection (1) is guilty of an offence punishable on summary conviction.

1997, c. 36Customs Tariff

Marginal note:1999, c. 17, s. 130

 The portion of subsection 68(3) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Non-application to goods in transit

    (3) The President of the Canada Border Services Agency may relieve goods from payment of a surtax imposed by an order under subsection (1) if the President is of the opinion that

 Paragraph 108(c) of the Act is replaced by the following:

  • (c) in respect of goods of tariff item No. 9993.00.00, when the goods are destroyed in the manner that the Solicitor General of Canada directs or the destruction is certified by a customs officer or another person designated by the President of the Canada Border Services Agency;

 Every reference to the “ministre du Revenu national” in the following provisions of the French version of the Act is replaced by a reference to the “solliciteur général du Canada”:

  • (a) paragraph 102(b);

  • (b) paragraph 111(a);

  • (c) paragraph 113(3)(c); and

  • (d) section 119.

1996, c. 23Employment Insurance Act

Marginal note:1999, c. 17, s. 133

 Subsection 102(13) of the Employment Insurance Act is replaced by the following:

  • Marginal note:Proof of documents

    (13) Every document appearing to be an order, direction, demand, notice, certificate, requirement, decision, assessment, discharge of mortgage, release of hypothec or other document executed under, or in the course of the administration or enforcement of, this Part over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner of Revenue or an officer authorized to exercise the powers or perform the duties of the Minister under this Part, is deemed to be a document signed, made and issued by the Minister, the Deputy Minister, the Commissioner of Customs and Revenue, the Commissioner of Revenue or the officer unless it has been called into question by the Minister or by a person acting for the Minister or for Her Majesty.

R.S., c. E-14Excise Act

Marginal note:R.S., c. 1 (2nd Supp.), s. 213(2) (Sch. II, item 5(F)); 1999, c. 17, s. 139(5)

 The definitions “collector” and “Commissioner” in section 2 of the Excise Act are replaced by the following:

“collector”

« receveur »

“collector” means every officer of excise who is appointed to collect the duties imposed by this Act in any defined district or excise division;

“Commissioner”

« commissaire »

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act;

2002, c. 22Excise Act, 2001

 The definitions “Agency”, “Commissioner” and “officer” in section 2 of the Excise Act, 2001 are replaced by the following:

“Agency”

« Agence »

“Agency” means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act.

“Commissioner”

« commissaire »

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act.

“officer”

« préposé »

“officer” means, except in sections 167, 226 and 296,

  • (a) a person who is appointed or employed in the administration or enforcement of this Act;

  • (b) a member of the Royal Canadian Mounted Police or a member of a police force designated under subsection 10(1); and

  • (c) with respect to imported goods that have not been released under the Customs Act, an officer as defined in subsection 2(1) of that Act.

 Section 9 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Authorization

    (3) The Solicitor General of Canada may authorize a designated officer or agent, or a class of officers or agents, to exercise powers and perform duties of that Minister under section 68.

  •  (1) Subsection 68(1) of the Act is replaced by the following:

    Marginal note:Availability and sampling of imported DA and SDA
    • 68. (1) Any person who imports a product that is reported under the Customs Act as being denatured alcohol or specially denatured alcohol shall make the product available for sampling and the product is required to be sampled by the Solicitor General of Canada before it is released under that Act.

  • (2) Subsections 68(3) and (4) of the Act are replaced by the following:

    • Marginal note:Minister may waive

      (3) The Solicitor General of Canada may at any time waive the requirement to sample an imported product under subsection (1).

    • Marginal note:Fees

      (4) The Solicitor General of Canada may fix fees to be paid by the importer of the product but those fees must not exceed an amount determined by that Minister to be the costs to Her Majesty in respect of the sampling and testing.

 

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