Softwood Lumber Products Export Charge Act, 2006 (S.C. 2006, c. 13)
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Assented to 2006-12-14
SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE
Export Charge
Marginal note:Charge
15. (1) If, during a particular calendar quarter, total exports of softwood lumber products from Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador, as provided in subsection 11(2), exceed the aggregate sum of total production in that calendar quarter and total inventory at the beginning of that calendar quarter, of softwood lumber products that underwent their first primary processing in one of those provinces from softwood sawlogs originating in one of those provinces or in the State of Maine, each person responsible for excess exports as determined under subsection (2) shall pay to Her Majesty in right of Canada a charge calculated by applying $200 per thousand board feet of exported lumber products to that person’s excess exports.
Marginal note:When charge payable
(1.1) The charge becomes payable at the time that the softwood lumber product is exported.
Marginal note:Excess exports
(2) A person’s excess exports shall equal the amount by which its exports exceed in a particular calendar quarter the sum of the person’s total production in that calendar quarter and total inventory at the beginning of that calendar quarter of softwood products that underwent their first primary processing in New Brunswick, Nova Scotia, Prince Edward Island or Newfoundland and Labrador from softwood sawlogs originating in one of those provinces or in the State of Maine.
Exemptions
Marginal note:Exemption — schedule
16. (1) Despite section 10, a person whose name is set out in the schedule is exempt from the charge referred to in that section in respect of the export of softwood lumber products that the person produces if the person satisfies the prescribed conditions.
Marginal note:Amendments to schedule
(2) The Governor in Council may, by regulation, amend the schedule by adding, deleting or changing the name of a person.
Marginal note:Exempt exports
17. (1) The Governor in Council may, on the recommendation of the Minister for International Trade, by regulation, conditionally or unconditionally, exempt from the charge referred to in section 10 the export of softwood lumber products from a region.
Marginal note:Exempt products
(2) The Governor in Council may, on the recommendation of the Minister for International Trade, by regulation, conditionally or unconditionally, exempt any softwood lumber product from the charges referred to in sections 10 and 15.
Marginal note:Exempt person
(3) Any person exempted from registering under subsection 22(2) is exempted from the charges referred to in sections 10 and 15.
CHARGE ON REFUNDS OF DUTY DEPOSITS
Marginal note:Definitions
18. (1) The following definitions apply in this section.
“covered entry”
« importation non tarifée »
“covered entry” means an entry that, on October 12, 2006, has not been liquidated and in respect of which a duty deposit has been made.
“duty deposit”
« dépôt douanier »
“duty deposit” means an amount deposited under a United States duty order.
“duty deposit refund”
« remboursement »
“duty deposit refund” of a specified person means the refund of a duty deposit and all interest on that deposit accrued under United States law up to the earlier of
(a) the day on which the refund is issued to the specified person or a designate of the specified person, and
(b) the day on which the specified person sells the rights to the refund to Her Majesty in right of Canada.
“revocation”
« révocation »
“revocation” means a revocation of a United States duty order including any direction to end any suspension of liquidation of a covered entry or to refund any duty deposit.
“specified person”
« intéressé »
“specified person” means a person that filed the documents and information required under the applicable United States law in respect of the importation of any softwood lumber product into the United States during the period beginning on May 22, 2002 and ending on October 11, 2006.
“specified rate”
« taux applicable »
“specified rate” means the rate determined by the formula
A/B
where
- A
- is US$1,000,000,000; and
- B
- is the total, expressed in United States dollars, of all duty deposits and all interest accrued on them under United States law as of October 12, 2006.
“United States duty order”
« décret douanier américain »
“United States duty order” means
(a) the Notice of Amended Final Determination of Sales at Less Than Fair Value and Antidumping Duty Order: Certain Softwood Lumber Products from Canada, 67 Fed. Reg. 36,068 (May 22, 2002), as amended; or
(b) the Notice of Amended Final Affirmative Countervailing Duty Determination and Notice of Countervailing Duty Order: Certain Softwood Lumber Products from Canada, 67 Fed. Reg. 36,070 (May 22, 2002), as amended.
Marginal note:Rounding
(2) The specified rate shall be expressed as a decimal fraction rounded off to four digits after the decimal point, but if the fifth digit is five or greater, the fourth digit is increased by one.
Marginal note:Imposition of charge on duty deposit refund
(3) Every specified person in respect of whom a covered entry is to be liquidated as a result of a revocation shall pay to Her Majesty in Right of Canada a charge at the specified rate on the amount of any duty deposit refund that relates to the covered entry.
Marginal note:Liability for charge
(4) The charge under subsection (3) is payable by the specified person even if the refund is issued to a designate of the specified person.
Marginal note:When charge payable
(5) The charge under subsection (3) becomes payable by the specified person on the later of
(a) the day on which this Act is assented to, and
(b) the day that is the earlier of
(i) the day on which the duty deposit refund is issued to the specified person or a designate of the specified person, and
(ii) the day on which the specified person sells the rights to the duty deposit refund to Her Majesty in right of Canada.
Marginal note:Joint and several or solidary liability
(6) If, at any time after September 18, 2006, a specified person sells or otherwise disposes of the rights to a duty deposit refund to a person other than Her Majesty in right of Canada, the specified person and the other person are jointly and severally, or solidarily, liable to pay the charge under subsection (3) and any penalties and interest payable under this Act in relation to that charge.
GENERAL PROVISIONS CONCERNING CHARGES AND OTHER AMOUNTS PAYABLE
Administration, Enforcement and Officers
Marginal note:Minister’s duty
19. The Minister shall administer and enforce this Act and the Commissioner may exercise the powers and perform the duties of the Minister under this Act.
Marginal note:Staff
20. (1) The persons that are necessary to administer and enforce this Act are to be appointed, employed or engaged in the manner authorized by law.
Marginal note:Delegation of powers
(2) The Minister may authorize any person employed or engaged by the Agency or who occupies a position of responsibility in the Agency to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Act.
Marginal note:Administration of oaths
21. Any person, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.
Registration and Certification
Marginal note:Duty to register
22. (1) Every person who exports a softwood lumber product to the United States is required to be registered for the purposes of this Act.
Marginal note:Exception
(2) On the recommendation of the Minister for International Trade, the Governor in Council may, by regulation, exempt persons or classes of persons from the requirement to register.
Marginal note:Application
(3) A person required to be registered shall apply to the Minister for registration on or before the day on which the softwood lumber product is exported.
Marginal note:Form and manner
(4) An application for registration must be made in the prescribed form containing the prescribed information and must be filed with the Minister in the prescribed manner.
Marginal note:Security
(5) An applicant who is not resident in Canada or who does not have a permanent establishment in Canada shall give and maintain security, in an amount and in a form satisfactory to the Minister, for the purposes of securing all amounts payable by the person under this Act.
Definition of “permanent establishment”
(6) For the purposes of subsection (5), “permanent establishment” in respect of an applicant means a fixed place of business of the applicant, including a place of management, a branch, an office, a factory or a workshop or any timberland.
Marginal note:Registration
23. The Minister may register any person applying for registration and, if the Minister does so, shall notify the person of the effective date of the registration.
Marginal note:Cancellation
24. (1) The Minister may cancel the registration of a person registered under section 23 if the Minister is satisfied that the registration is not required for the purposes of this Act or the person has failed to maintain security in accordance with subsection 22(5).
Marginal note:Notice
(2) If the Minister cancels the registration of a person, the Minister shall notify the person in writing of the cancellation and the effective date of the cancellation.
- Date modified: