SHORT TITLE

Marginal note:Short title

1. This Act may be cited as the Softwood Lumber Products Export Charge Act, 2006.

INTERPRETATION

Marginal note:Definitions

2. The following definitions apply in this Act.

“Agency”

« Agence »

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

“assessment”

« cotisation »

“assessment” means an assessment or a reassessment under this Act.

“bank”

« banque »

“bank” means a bank as defined in section 2 of the Bank Act or an authorized foreign bank, as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act.

“board foot”

« pied-planche »

“board foot” means a unit of measurement of lumber equal to 12 inches × 12 inches × 1 inch, and one thousand board feet is equal to 2.35974 cubic metres or 92.90227 square metres of lumber.

“calendar quarter”

« trimestre »

“calendar quarter” means a period of three months beginning on the first day of January, April, July or October.

“Commissioner”

« commissaire »

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

“data”

« données »

“data” means representations, in any form, of information or concepts.

“judge”

« juge »

“judge”, in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court.

“Minister”

« ministre »

“Minister” means the Minister of National Revenue.

“person”

« personne »

“person” means an individual, partnership, corporation, or a body that is a union or association.

“prescribed”

Version anglaise seulement

“prescribed” means

• (a) in the case of a form or the manner of filing a form, authorized by the Minister;

• (b) in the case of the information to be given on or with a form, specified by the Minister; and

• (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation.

“primary processing”

« première transformation »

“primary processing” means the production of softwood lumber products from softwood sawlogs.

“record”

« registre »

“record” means any material on which data are recorded or marked and that is capable of being read or understood by a person or a computer system or other device.

“region”

« région »

“region” has the same meaning as in subsection 6.3(1) of the Export and Import Permits Act.

“reporting period”

« période de déclaration »

“reporting period” means the month in respect of which a person is required to file a return under section 26.

“softwood lumber product”

« produit de bois d’oeuvre »

“softwood lumber product” means, other than in section 18, a product referred to in section 8.4 of the Export and Import Permits Act.

“United States”

« États-Unis »

“United States” means the customs territory of the United States and the foreign trade zones located in the United States.

Marginal note:Conversion

3. If a conversion of board feet to cubic metres or to square metres is required for the purposes of this Act, the conversion is to be made on a nominal measurement basis and shall not be rounded up to the nearest cubic metre or square metre.

Marginal note:Interest to be paid

• 4. (1) For the purposes of every provision of this Act that requires interest to be paid at a specified rate, the specified rate in effect during any particular calendar quarter is the total of

  • (a) the rate that is the simple arithmetic mean, expressed as a percentage per year and rounded to the next higher whole percentage where the mean is not a whole percentage, of all amounts each of which is the average equivalent yield, expressed as a percentage per year, of Government of Canada Treasury Bills that mature approximately three months after their date of issue and that are sold at auctions of Government of Canada Treasury Bills during the first month of the calendar quarter preceding the particular calendar quarter, and

  • (b) 4 %.

• Marginal note:Interest to be paid by the Minister

  (2) For the purposes of every provision of this Act that requires interest at a specified rate to be paid on an amount payable by the Minister to a person or applied by the Minister against an amount owed by a person, the specified rate in effect during any particular calendar quarter is the total of

  • (a) the rate determined under paragraph (1)(a) in respect of the particular calendar quarter, and

  • (b) 2 %.

Marginal note:Time of export

• 5. (1) For the purposes of this Act, the time at which an exported softwood lumber product is considered to be exported is the time at which the product was last loaded aboard a conveyance for export.

• Marginal note:Export by rail

  (2) However, if the softwood lumber product is exported by rail, the time at which it is considered to be exported is the time at which the railcar that contains it was released to the railway for assembly to form part of a train for export.

• Marginal note:Clarification

  (3) For greater certainty, if a softwood lumber product is transshipped through a Canadian reload or other inventory location, the time at which it is considered to be exported is the time at which the product last leaves a reload or other inventory location for export.

Marginal note:Arm’s length

• 6. (1) For the purposes of this Act,

  • (a) related persons are deemed not to deal with each other at arm’s length; and

  • (b) 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.

• Marginal note:Related persons

  (2) For the purposes of this Act, 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

  • (a) a reference in those subsections to “corporation” shall be read as a reference to “corporation or partnership”; and

  • (b) a reference in those subsections to “shares” or “shareholders” shall, in respect of a partnership, be read as a reference to “rights” or “partners”, respectively.

Marginal note:Person resident in Canada

7. For the purposes of this Act, a person is deemed to be resident in Canada at any time

• (a) in the case of a corporation, if the corporation is incorporated or continued in Canada and not continued elsewhere;

• (b) in the case of a partnership or an association, or a branch of one of them, if the member, or a majority of the members, having management and control of it is or are resident in Canada at that time;

• (c) in the case of a union, if it is carrying on activities as such in Canada and has a local union or branch in Canada at that time; and

• (d) in the case of an individual, if the individual is deemed under any of paragraphs 250(1)(b) to (f) of the Income Tax Act to be resident in Canada at that time.

HER MAJESTY

Marginal note:Binding on Her Majesty

8. This Act is binding on Her Majesty in right of Canada or a province.

APPLICATION

Marginal note:Exceptions

• 9. (1) This Act does not apply to a softwood lumber product that is exported to a country other than the United States but that passes in transit through the United States.

• Marginal note:For greater certainty

  (2) For greater certainty, this Act applies in respect of a softwood lumber product that is exported to the United States but that passes in transit through a country other than the United States.