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Budget Implementation Act, 2022, No. 1 (S.C. 2022, c. 10)

Assented to 2022-06-23

PART 5Various Measures (continued)

DIVISION 20R.S., c. 1 (2nd Supp.)Customs Act (continued)

Amendments to the Act (continued)

307 Subsection 17(3) of the Act is replaced by the following:

  • Marginal note:Liability

    (3) Whenever the importer of the goods that have been released or any person authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods becomes liable under this Act to pay duties on those goods, the owner of the goods at the time of release and the importer of record become jointly and severally, or solidarily, liable, with the importer or person authorized, to pay the duties.

  • Marginal note:Definition of importer of record

    (4) In this section, importer of record means the person identified as the importer when goods are accounted for under subsection 32(1), (2), (3) or (5).

308 The portion of subsection 19(2) of the French version of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Destination des marchandises documentées

    (2) Sous réserve de l’article 20, si les marchandises déclarées conformément à l’article 12 ont été mentionnées sur un formulaire déterminé par le ministre, à un bureau de douane doté des attributions prévues à cet effet, toute personne qui y est autorisée par l’agent ou selon les modalités réglementaires peut :

309 Subsection 19.1(2) of the Act is replaced by the following:

  • Marginal note:Prescribed form

    (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information.

  • 310 (1) Paragraph 32(1)(a) of the English version of the Act is replaced by the following:

    • (a) they have been accounted for by the importer or owner of the goods in the prescribed manner and, if they are to be accounted for in writing, in the prescribed form with the prescribed information; and

  • (2) Paragraph 32(2)(a) of the Act is replaced by the following:

    • (a) the importer or owner of the goods makes an interim accounting in the prescribed manner and in the prescribed form with the prescribed information or in the form and with the information that is satisfactory to the Minister; or

311 Subsection 32.1(2) of the Act is replaced by the following:

  • Marginal note:Prescribed form

    (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information.

  • 312 (1) Paragraph 32.2(1)(a) of the Act is replaced by the following:

    • (a) make a correction to the declaration of origin in the prescribed manner and in the prescribed form with the prescribed information; and

  • (2) Paragraph 32.2(2)(a) of the French version of the Act is replaced by the following:

    • a) de corriger la déclaration selon les modalités réglementaires et en la forme et avec les renseignements déterminés par le ministre;

313 Paragraph 32.3(b) of the Act is replaced by the following:

  • (b) account for the goods in the prescribed manner and in the prescribed form with the prescribed information; and

314 The portion of subsection 35.02(2) of the English version of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Notice requiring marking or compliance

    (2) The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person

  • 315 (1) Subsection 35.1(1) of the English version of the Act is replaced by the following:

    Marginal note:Proof of origin

    • 35.1 (1) Subject to any regulations made under subsection (4), proof of origin, in the prescribed form with the prescribed information and with the information, statements or proof required by any regulations made under subsection (4), shall be furnished in respect of all goods that are imported.

  • (2) Subsection 35.1(3.1) of the English version of the Act is replaced by the following:

    • Marginal note:Certificate of origin completed by importer

      (3.1) If an importer of goods for which preferential tariff treatment under the CPTPP or CUSMA will be claimed is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP or CUSMA, the importer shall do so in writing, in the prescribed form with the prescribed information, and on the basis of supporting documents that the importer has or supporting documents that are provided by the exporter or producer.

  • (3) Paragraph 35.1(4)(b) of the Act is replaced by the following:

    • (b) specifying, for the purpose of subsection (1), the information, statements or proof required in addition to the prescribed information; and

316 The portion of subsection 43.1(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:Advance rulings

  • 43.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section shall, before goods are imported, on application by any member of a prescribed class that is made within the prescribed time, in the prescribed form and manner of filing with the prescribed information, give an advance ruling with respect to

317 Subsection 58(2) of the French version of the Act is replaced by the following:

  • Marginal note:Détermination présumée

    (2) Pour l’application de la présente loi, l’origine, le classement tarifaire et la valeur en douane des marchandises importées qui n’ont pas été déterminés conformément au paragraphe (1) sont considérés comme ayant été déterminés selon les énonciations portées par l’auteur de la déclaration en détail en la forme prévue sous le régime de l’alinéa 32(1)a). Cette détermination est réputée avoir été faite au moment de la déclaration en détail faite en vertu des paragraphes 32(1), (3) ou (5).

318 Subsection 60(3) of the Act is replaced by the following:

  • Marginal note:How request to be made

    (3) A request under this section must be made to the President in the prescribed form and manner of filing with the prescribed information.

319 Subsection 60.1(3) of the Act is replaced by the following:

  • Marginal note:How application made

    (3) The application must be made to the President in the prescribed form and manner of filing with the prescribed information.

320 The portion of paragraph 74(3)(b) of the Act before subparagraph (i) is replaced by the following:

  • (b) an application for the refund, including such evidence in support of the application as may be prescribed, is made to an officer in the prescribed manner and in the prescribed form with the prescribed information within

321 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 with the prescribed information or in such form and with such information as is satisfactory to the Minister.

322 Subsection 95.1(2) of the Act is replaced by the following:

  • Marginal note:Prescribed form

    (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information.

  • 323 (1) Subsection 97.1(1) of the English version of the Act is replaced by the following:

    Marginal note:Certificate of Origin of goods exported to free trade partner

    • 97.1 (1) Every exporter of goods to a free trade partner for which preferential tariff treatment under a free trade agreement will be claimed in accordance with the laws of that free trade partner shall certify in writing, in the prescribed manner and in the prescribed form with the prescribed information, that goods exported or to be exported from Canada to that free trade partner meet the rules of origin set out in, or contemplated by, the applicable free trade agreement and, if the exporter is not the producer of the goods, the certificate shall be completed and signed by the exporter on the basis of the prescribed criteria.

  • (2) The portion of subsection 97.1(1.1) of the English version of the Act before paragraph (a) is replaced by the following:

    • Marginal note:Certificate of Origin — CPTPP or CUSMA

      (1.1) If an exporter or producer of goods that are exported to a CPTPP country or CUSMA country and for which preferential tariff treatment under the CPTPP or CUSMA will be claimed in accordance with the laws of that country is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP or CUSMA, the exporter or producer shall do so in writing, in the prescribed form with the prescribed information, and

324 Paragraph 97.211(1)(a) of the Act is replaced by the following:

  • (a) the powers provided for in paragraphs (a) and (b) of the definition prescribed in subsection 2(1) as well as those provided for in subsections 3.3(1) and (2), sections 8.1 and 8.3 and subsections 43(1) and 115(1); and

325 Paragraph 97.34(4)(a) of the Act is replaced by the following:

  • (a) the decision of the Canadian International Trade Tribunal or Federal Court in that action has been received by the Minister of Public Safety and Emergency Preparedness;

326 Subsection 97.47(3) of the French version of the Act is replaced by the following:

  • Marginal note:Garantie pour opposition ou appel

    (3) Dans le cas où une personne fait opposition à une cotisation ou en interjette appel en vertu de la présente partie, le ministre accepte la garantie, dont il juge satisfaisants le montant et la forme, qui lui est donnée par cette personne ou en son nom pour le paiement d’une somme en litige.

  • 327 (1) Subsection 97.48(1) of the English version of the Act is replaced by the following:

    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 90 days after the day the notice of the assessment is sent to the person, file with the Minister a notice of objection in the prescribed form and manner of filing setting out the reasons for the objection and all relevant facts.

  • (2) Subsection 97.48(7) of the French version of the Act is replaced by the following:

    • Marginal note:Acceptation de l’opposition

      (7) Le ministre peut accepter l’avis d’opposition qui n’a pas été produit selon les modalités qu’il a déterminées.

  • (3) Subsection 97.48(10) of the Act is replaced by the following:

    • Marginal note:Notice of decision

      (10) After reconsidering or confirming an assessment, the Minister must send to the person objecting a written notice of the Minister’s decision by registered or certified mail.

328 Section 150 of the Act is replaced by the following:

Marginal note:Copies of documents

150 Copies of documents, including electronic documents, made under this or any other Act of Parliament prohibiting, controlling or regulating the importation or exportation of goods, that are duly certified by an officer are admissible in evidence in any proceeding taken under this Act in the same manner as if they were the originals of such documents.

329 Section 164 of the Act is amended by adding the following after subsection (2):

  • Marginal note:Regulations under paragraph (1)(i) — section 3.5

    (3) The regulations made under paragraph (1)(i) for the purposes of section 3.5 may distinguish among sums according to their amount and the class of goods to which those sums relate.

  • 330 (1) Paragraphs 166(1)(a) and (b) of the Act are replaced by the following:

    • (a) prescribing the amount or authorizing the Minister to determine the amount of any deposit, bond or other security required to be given under this Act or the regulations; and

    • (b) prescribing the nature and the terms and conditions of any such deposit, bond or other security.

  • (2) Subsection 166(2) of the Act is replaced by the following:

    • Marginal note:Forms

      (2) Any deposit, bond or other security required under this Act shall be in a form satisfactory to the Minister.

Coming into Force

Marginal note:Order in council

331 Sections 302 to 330 come into force on a day or days to be fixed by order of the Governor in Council.

DIVISION 21R.S., c. C-46Criminal Code

  • 332 (1) Section 319 of the Criminal Code is amended by adding the following after subsection (2):

    • Marginal note:Wilful promotion of antisemitism

      (2.1) Everyone who, by communicating statements, other than in private conversation, wilfully promotes antisemitism by condoning, denying or downplaying the Holocaust

      • (a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding two years; or

      • (b) is guilty of an offence punishable on summary conviction.

  • (2) Subsections 319(4) to (6) of the Act are replaced by the following:

    • Marginal note:Defences — subsection (2.1)

      (3.1) No person shall be convicted of an offence under subsection (2.1)

      • (a) if they establish that the statements communicated were true;

      • (b) if, in good faith, they expressed or attempted to establish by an argument an opinion on a religious subject or an opinion based on a belief in a religious text;

      • (c) if the statements were relevant to any subject of public interest, the discussion of which was for the public benefit, and if on reasonable grounds they believed them to be true; or

      • (d) if, in good faith, they intended to point out, for the purpose of removal, matters producing or tending to produce feelings of antisemitism toward Jews.

    • Marginal note:Forfeiture

      (4) If a person is convicted of an offence under subsection (1), (2) or (2.1) or section 318, anything by means of or in relation to which the offence was committed, on such conviction, may, in addition to any other punishment imposed, be ordered by the presiding provincial court judge or judge to be forfeited to Her Majesty in right of the province in which that person is convicted, for disposal as the Attorney General may direct.

    • Marginal note:Exemption from seizure of communication facilities

      (5) Subsections 199(6) and (7) apply, with any modifications that the circumstances require, to subsection (1), (2) or (2.1) or section 318.

    • Marginal note:Consent

      (6) No proceeding for an offence under subsection (2) or (2.1) shall be instituted without the consent of the Attorney General.

  • (3) Subsection 319(7) of the Act is amended by adding the following in alphabetical order:

    Holocaust

    Holocaust means the planned and deliberate state-sponsored persecution and annihilation of European Jewry by the Nazis and their collaborators from 1933 to 1945; (Holocauste)

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