Canada Transportation Act (S.C. 1996, c. 10)

Marginal note:Levy — other traffic

155.5 The levy for the carriage, on a railway, of any traffic, other than crude oil, that is specified in the regulations — or for the carriage of any traffic or any class of traffic, other than crude oil, that is specified in the regulations — is the amount specified in the regulations, or calculated in accordance with them.

Marginal note:Additional levy

• 155.6 (1) If an amount is charged to the Consolidated Revenue Fund under section 153.6, the Minister may, by order, direct that every railway company that, on a railway, carries traffic for which there is a levy under section 155.3 or 155.5 pay, in accordance with the order, an additional levy in the amount specified in the order, or calculated in accordance with it.

• Marginal note:Revocation

  (2) If such an order is made, the Minister shall revoke it as soon as feasible after an amount equal to the amount charged to the Consolidated Revenue Fund under section 153.6 has been credited to the Consolidated Revenue Fund out of amounts standing to the credit of the Fund and the Minister is satisfied that the terms and conditions in relation to the charging of that amount under that section have been met.

Marginal note:Obligation to pay

• 155.7 (1) Every railway company that is the first to carry, at a rate other than an interswitching rate, traffic in respect of which there is a levy under section 155.3 or 155.5 after the traffic has been loaded — and every railway company that is directed by an order made under section 155.6 to pay a levy — shall pay to the Receiver General an amount equal to the amount of the levy, applicable to the traffic carried by it, or that is required to be paid under the order, as the case may be,

  • (a) within 30 days after the expiry of the calendar quarter in which the levy became due; or

  • (b) if a regulation made under paragraph 155.97(d) is in force, before the expiry of the period specified in or determined under that regulation.

• Marginal note:When levy is due — sections 155.3 and 155.5

  (2) A levy under section 155.3 or 155.5 becomes due on the first day on which the traffic is carried, at a rate other than an interswitching rate, by the railway company that is the first to carry the traffic after it has been loaded.

• Marginal note:When levy is due — section 155.6

  (3) A levy imposed by an order made under section 155.6 becomes due on the day provided for in the order.

• Marginal note:Meaning of calendar quarter

  (4) In this section, calendar quarter means a three-month period that begins on the first day of January, April, July or October.

Marginal note:Interest on unpaid amounts

• 155.8 (1) If any portion of a levy is not paid by a railway company as required by subsection 155.7(1), the company shall pay to the Receiver General interest on that portion — calculated and compounded monthly at the rate of interest determined under the regulations made under section 155.1 of the Financial Administration Act — beginning on the day on which the payment was required to be made and ending on the day before the day on which the payment is received by the Receiver General.

• Marginal note:Partial payment

  (2) If a partial payment is made, the period for which interest is payable in respect of the amount paid ends on the day before the day on which the partial payment is received by the Receiver General.

Marginal note:Debt due to Her Majesty

155.81 All amounts payable under subsection 155.7(1) and section 155.8 are debts due to Her Majesty in right of Canada and are recoverable in any court of competent jurisdiction from the railway company that is required to pay them.

Marginal note:Power to require information

155.82 The Minister may direct that a railway company provide, in the specified form and within the specified period, information or documents that he or she considers necessary for the purposes of ensuring compliance with this Division.

Marginal note:Discontinuation and reimposition

• 155.83 (1) The Minister may, by order, discontinue the application of subsections 113(2.1) and 155.7(1) in respect of the carriage of any traffic — indefinitely or until a time specified in the order — or, by order, reimpose the application of those subsections in respect of the carriage of that traffic if it has been discontinued indefinitely.

• Marginal note:Annual adjustment of levy unaffected

  (2) The making of an order under subsection (1) does not affect the operation of section 155.4 in respect of any levy.

Marginal note:Records and books of account

• 155.84 (1) Every railway company that is required to pay an amount under subsection 155.7(1) shall keep at their place of business in Canada, or at any other place in Canada that may be designated by the Minister, records and books of account that set out

  • (a) the amount that is payable by the railway company under that subsection;

  • (b) the type and quantity of the traffic in respect of which that amount is payable;

  • (c) if the traffic to which that amount relates is traffic in respect of which there is a levy under section 155.3 or 155.5, the day on which the traffic was first carried, at a rate other than an interswitching rate, by the railway company after it was loaded and the place from which it was first carried by it after the loading; and

  • (d) if the traffic to which that amount relates is traffic in respect of which there is a levy imposed by an order made under section 155.6, the day on which the traffic was carried by the railway company, the place from which it was carried and the place to which it was carried.

• Marginal note:Disposal of records

  (2) Every railway company that is required by subsection (1) to keep records and books of account shall, unless otherwise authorized by the Minister, retain those records and books of account, and every account or voucher that is necessary to verify the information contained in them, until the expiry of six years after the end of the year to which the records or books of account relate.

• Marginal note:Examination of records

  (3) Every railway company that is required by subsection (1) to keep records and books of account shall, at all reasonable times, make the records and books of account, and every account or voucher that is necessary to verify the information contained in them, available to any person designated under subsection 155.85(1) and give that person every facility that is necessary to examine them.

Marginal note:Designation

• 155.85 (1) The Minister may designate persons or classes of persons for the purposes of the administration and enforcement of subsection 155.7(1) or section 155.84.

• Marginal note:Certificate of designation

  (2) Every person who is designated under subsection (1) is to be provided with a certificate of their designation that must be produced, on request, to the owner, occupier or person in charge of any place referred to in subsection 155.86(1) when the designated person enters the place.

Marginal note:Inspection

• 155.86 (1) A person who is designated under subsection 155.85(1) may, for a purpose related to verifying compliance with subsection 155.7(1) or section 155.84, enter any place in which they have reasonable grounds to believe there are any records, books of account, accounts, vouchers or other documents relating to amounts payable under subsection 155.7(1).

• Marginal note:Powers on entry

  (2) The designated person may, for the purpose referred to in subsection (1),

  • (a) examine anything in the place, including any document;

  • (b) use any means of communication in the place, or cause it to be used;

  • (c) use any computer system in the place, or cause it to be used, to examine data contained in or available to it, or reproduce the data, or cause it to be reproduced, in the form of a printout or other intelligible output and remove any printout or output for examination or copying;

  • (d) prepare a document, or cause one to be prepared, based on the data;

  • (e) use any copying equipment in the place, or cause it to be used;

  • (f) take photographs or make recordings or sketches of anything in the place;

  • (g) prohibit or limit access to all or part of the place or to anything in the place; and

  • (h) remove anything from the place for the purpose of examination.

• Marginal note:Persons accompanying designated person

  (3) The designated person may be accompanied by any person who they believe is necessary to help them exercise their powers or perform their duties or functions under this section.

• Marginal note:Assistance

  (4) The owner or person in charge of the place and every person in the place shall give all assistance that is reasonably required to enable the designated person to exercise their powers or perform their duties or functions under this section and shall provide any documents or information, and access to any data, that is reasonably required.

Marginal note:Warrant to enter dwelling-house

• 155.87 (1) If the place referred to in subsection 155.86(1) is a dwelling-house, the designated person may enter it without the occupant’s consent only under the authority of a warrant issued under subsection (2).

• Marginal note:Authority to issue warrant

  (2) On ex parte application, a justice of the peace may issue a warrant authorizing the designated person to enter a dwelling-house, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that

  • (a) the dwelling-house is a place referred to in subsection 155.86(1);

  • (b) entry to the dwelling-house is necessary for the purpose of that subsection; and

  • (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused by, or that consent to entry cannot be obtained from, the occupant.

Marginal note:Report to Minister

155.88 On the conclusion of an inspection, the designated person shall provide a written report of their findings to the Minister.

Marginal note:Return of documents

• 155.89 (1) A document that is removed under paragraph 155.86(2)(h) must be returned to the person from whose custody it is taken within 21 days after it is taken or within any longer period that is directed by a judge of a superior court or agreed to by a person who is entitled to its return.

• Marginal note:Notice of application for extension of time

  (2) An application to a judge for a direction under subsection (1) may only be made on notice to the person from whose custody the document is removed.

Marginal note:Copies of documents

155.9 A document purporting to be certified by the Minister to be a copy of a document made under subsection 155.86(2) is admissible in evidence in any prosecution for an offence in respect of a contravention of a provision of this Division or of a regulation made under this Division — or in respect of a contravention of an order made under this Division — and, in the absence of evidence to the contrary, is proof of its contents.

Marginal note:False information, etc.

• 155.91 (1) No person shall knowingly make any false or misleading statement, or knowingly provide false or misleading information, either orally or in writing, to a person who is exercising powers or performing duties or functions under section 155.86.

• Marginal note:Obstruction

  (2) No person shall knowingly obstruct or hinder a person who is exercising powers or performing duties or functions under section 155.86.

Administration of Fund

Marginal note:Books of account and systems

• 155.92 (1) The Administrator shall cause

  • (a) records and books of account to be kept in relation to the Fund; and

  • (b) control and information systems and management practices, in respect of financial and management matters, to be maintained in relation to the Fund.

• Marginal note:Administrator’s responsibility

  (2) The Administrator shall keep or maintain, as the case may be, the records, books, systems and practices in a manner that provides reasonable assurance that

  • (a) the Administrator’s and Deputy Administrator’s powers, duties and functions under this Division are exercised and performed effectively and in accordance with this Division;

  • (b) the assets used by them are safeguarded and controlled; and

  • (c) the financial, human and physical resources used by them are managed economically and efficiently.

Marginal note:Annual report

• 155.93 (1) The Administrator shall as soon as feasible, but in any case within three months after the end of each fiscal year, submit an annual report, in any form that the Minister may direct, on the Administrator’s activities in that year to the Minister, who shall cause a copy of the report to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after he or she receives it.

• Marginal note:Form and content

  (2) The annual report must include

  • (a) a statement of the amounts charged and credited to the Fund during the fiscal year;

  • (b) a statement of the costs and expenses incurred during the fiscal year by the Administrator and the Deputy Administrator in exercising their powers and performing their duties and functions under this Division;

  • (c) a statement of the fees for services rendered by the Administrator and the Deputy Administrator during the fiscal year;

  • (d) the auditor’s report with respect to the statements referred to in paragraphs (a) to (c); and

  • (e) the costs of preparing the auditor’s report.

• Definition of fiscal year

  (3) In this section, fiscal year means the period that begins on April 1 in one calendar year and that ends on March 31 in the next calendar year.

Marginal note:Special examination

• 155.94 (1) The Administrator shall cause a special examination to be carried out in respect of the systems and practices referred to in paragraph 155.92(1)(b) to determine if they were, in the period under examination, maintained in a manner that provided reasonable assurance that the assets referred to in paragraph 155.92(2)(b) were safeguarded and controlled and that the resources referred to in paragraph 155.92(2)(c) were managed economically and efficiently.

• Marginal note:Time for examination

  (2) A special examination must be carried out at least once every five years by the Administrator and at any other time that the Governor in Council or Minister may require.

• Marginal note:Examiner

  (3) The Administrator shall appoint a person to act as examiner for the purpose of conducting a special examination. However, if a special examination is required by the Governor in Council or the Minister, the Governor in Council or the Minister, as the case may be, shall make the appointment.

• Marginal note:Conflict of interest

  (4) The examiner shall not accept or hold any office or employment, or carry on any activity, that is inconsistent with their duties and functions under this section and section 155.95.

• Marginal note:Plan

  (5) Before an examiner begins a special examination, they shall survey the systems and practices to be examined and submit to the Minister and the Administrator a plan for the examination, including a statement of the criteria to be applied in the examination.

• Marginal note:Resolution of disagreements

  (6) Any disagreement between the examiner and the Administrator with respect to the plan is to be resolved by the Minister.