Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Marginal note:Extension of time by Tax Court of Canada

• 97.51 (1) A person who has made an application under section 97.5 may apply to the Tax Court of Canada to have the application granted after either

  • (a) the Minister has refused the application; or

  • (b) ninety days have elapsed after service of the application and the Minister has not notified the person of the Minister’s decision.

  If paragraph (a) applies, the application under this subsection must be made within thirty days after the application is refused.

• Marginal note:How application made

  (2) The application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the documents filed under subsection 97.5(3).

• Marginal note:Copy to the Commissioner

  (3) After receiving the application, the Tax Court of Canada must send a copy of it to the office of the Commissioner.

• Marginal note:Powers of Court

  (4) The Tax Court of Canada may dispose of the application by dismissing or granting it. If the Court grants the application, it may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order.

• Marginal note:When application to be granted

  (5) No application may be granted under this section unless

  • (a) the application was made under subsection 97.5(1) within one year after the expiration of the time set out in this Part for objecting; and

  • (b) the person demonstrates that

    • (i) within the time otherwise limited by this Part for objecting, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to object to the assessment,

    • (ii) it would be just and equitable to grant the application, and

    • (iii) the application was made under subsection 97.5(1) as soon as circumstances permitted.

Marginal note:Extension of time to appeal

• 97.52 (1) If no appeal to the Tax Court of Canada has been taken under section 97.53 within the time set out in that section, a person may make an application to the Court for an order extending the time within which an appeal may be made, and the Court may make an order extending the time for appealing and may impose any terms that it considers just.

• Marginal note:Contents of application

  (2) The application must set out the reasons why the appeal was not taken on time.

• Marginal note:How application made

  (3) The application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the Tax Court of Canada Act, three copies of the application together with three copies of the notice of appeal.

• Marginal note:Copy to Deputy Attorney General of Canada

  (4) After receiving the application, the Tax Court of Canada must send a copy of the application to the office of the Deputy Attorney General of Canada.

• Marginal note:When order to be made

  (5) No order may be made under this section unless

  • (a) the application was made within one year after the expiration of the time otherwise limited by this Part for appealing; and

  • (b) the person demonstrates that

    • (i) within the time otherwise limited by this Part for appealing, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to appeal,

    • (ii) it would be just and equitable to grant the application,

    • (iii) the application was made as soon as circumstances permitted, and

    • (iv) there are reasonable grounds for appealing from an assessment.

Marginal note:Appeal

97.53 A person who has filed a notice of objection to an assessment under this Part may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after either

• (a) the Minister has confirmed the assessment or has reassessed; or

• (b) 180 days have elapsed after the filing of the notice of objection and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed.

If paragraph (a) applies, an application to appeal under this section must be made within ninety days after the day notice is sent to the person under subsection 97.48(10).

Marginal note:Limitation on appeals to the Tax Court of Canada

• 97.54 (1) Despite section 97.49 and 97.53, a person may appeal to the Tax Court of Canada only with respect to

  • (a) an issue in respect of which the person has complied with subsection 97.48(2) in the notice of objection; or

  • (b) an issue described in subsection 97.48(5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue.

  If paragraph (a) applies, the person may appeal only with respect to the relief sought in respect of the issue specified by the person in the notice.

• Marginal note:No right of appeal

  (2) Despite sections 97.49 and 97.53, a person may not appeal to the Tax Court of Canada to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person.

Marginal note:Institution of appeal

97.55 An appeal to the Tax Court of Canada under this Part, other than one referred to in section 18.3001 of the Tax Court of Canada Act, must be taken in the manner set out in that Act or in any rules made under that Act.

Marginal note:Notice to Commissioner

• 97.56 (1) If an appeal referred to in section 18.3001 of the Tax Court of Canada Act is made to the Tax Court of Canada, the Court must immediately send a copy of the notice of appeal to the office of the Commissioner.

• Marginal note:Notice, etc., forwarded to Tax Court of Canada

  (2) Immediately after receiving notice of an appeal, the Commissioner must forward to the Tax Court of Canada and the appellant copies of all applications, notices of assessment, notices of objection and notifications, if any, that are relevant to the appeal. Once forwarded, the copies form part of the record before the Tax Court of Canada and are evidence of the existence of the documents and of the making of the statements contained in them.

Marginal note:Disposition of appeal

97.57 The Tax Court of Canada may dispose of an appeal from an assessment by dismissing or allowing it. If the appeal is allowed, the Court may vacate the assessment or refer it back to the Minister for reconsideration and reassessment.

Marginal note:References to Tax Court of Canada

• 97.58 (1) If the Minister and another person agree in writing that a question arising under this Part, in respect of any assessment or proposed assessment, should be determined by the Tax Court of Canada, that question shall be determined by that Court.

• Marginal note:Time during consideration not to count

  (2) The time between the day proceedings are taken in the Tax Court of Canada to have a question determined and the day the question is finally determined must not be counted in the calculation of

  • (a) the four-year period referred to in paragraph 97.44(1)(a);

  • (b) the time for service of a notice of objection to an assessment under section 97.48; or

  • (c) the time within which an appeal may be instituted under section 97.53.

PART VIEnforcement

Powers of Officers

Marginal note:Search of the person

• 98 (1) An officer may search

  • (a) any person who has arrived in Canada, within a reasonable time after his arrival in Canada,

  • (b) any person who is about to leave Canada, at any time prior to his departure, or

  • (c) any person who has had access to an area designated for use by persons about to leave Canada and who leaves the area but does not leave Canada, within a reasonable time after he leaves the area,

  if the officer suspects on reasonable grounds that the person has secreted on or about his person anything in respect of which this Act has been or might be contravened, anything that would afford evidence with respect to a contravention of this Act or any goods the importation or exportation of which is prohibited, controlled or regulated under this or any other Act of Parliament.

• Marginal note:Person taken before senior officer

  (2) An officer who is about to search a person under this section shall, on the request of that person, forthwith take him before the senior officer at the place where the search is to take place.

• Marginal note:Idem

  (3) A senior officer before whom a person is taken pursuant to subsection (2) shall, if he sees no reasonable grounds for the search, discharge the person or, if he believes otherwise, direct that the person be searched.

• Marginal note:Search by same sex

  (4) No person shall be searched under this section by a person who is not of the same sex, and if there is no officer of the same sex at the place at which the search is to take place, an officer may authorize any suitable person of the same sex to perform the search.

Marginal note:Examination of goods

• 99 (1) An officer may

  • (a) at any time up to the time of release, examine any goods that have been imported and open or cause to be opened any package or container of imported goods and take samples of imported goods in reasonable amounts;

  • (b) at any time up to the time of release, examine any mail that has been imported and, subject to this section, open or cause to be opened any such mail that the officer suspects on reasonable grounds contains any goods referred to in the Customs Tariff, or any goods the importation of which is prohibited, controlled or regulated under any other Act of Parliament, and take samples of anything contained in such mail in reasonable amounts;

  • (c) at any time up to the time of exportation, examine any goods that are to be exported or that have been reported under section 95 and open or cause to be opened any package or container of those goods and take samples of those goods in reasonable amounts;

  • (c.1) at any time up to the time of exportation, examine any mail that is to be exported and, subject to this section, open or cause to be opened any such mail that the officer suspects on reasonable grounds contains any goods the exportation of which is prohibited, controlled or regulated under any Act of Parliament, and take samples of anything contained in such mail in reasonable amounts;

  • (d) where the officer suspects on reasonable grounds that an error has been made in the tariff classification, value for duty or quantity of any goods accounted for under section 32, or where a refund or drawback is requested in respect of any goods under this Act or pursuant to the Customs Tariff, examine the goods and take samples thereof in reasonable amounts;

  • (d.1) where the officer suspects on reasonable grounds that an error has been made with respect to the origin claimed or determined for any goods accounted for under section 32, examine the goods and take samples thereof in reasonable amounts;

  • (e) where the officer suspects on reasonable grounds that this Act or the regulations or any other Act of Parliament administered or enforced by him or any regulations thereunder have been or might be contravened in respect of any goods, examine the goods and open or cause to be opened any package or container thereof; or

  • (f) where the officer suspects on reasonable grounds that this Act or the regulations or any other Act of Parliament administered or enforced by him or any regulations thereunder have been or might be contravened in respect of any conveyance or any goods thereon, stop, board and search the conveyance, examine any goods thereon and open or cause to be opened any package or container thereof and direct that the conveyance be moved to a customs office or other suitable place for any such search, examination or opening.

• (2) and (3) [Repealed, 2017, c. 7, s. 52]

• Marginal note:Samples

  (4) Samples taken pursuant to subsection (1) shall be disposed of in such manner as the Minister may direct.

Marginal note:Power to stop

• 99.1 (1) If an officer has reasonable grounds to suspect that a person has entered Canada without presenting himself or herself in accordance with subsection 11(1), the officer may stop that person within a reasonable time after the person has entered Canada.

• Marginal note:Powers of officer

  (2) An officer who stops a person referred to in subsection (1) may

  • (a) question the person; and

  • (b) in respect of goods imported by that person, examine them, cause to be opened any package or container of the imported goods and take samples of them in reasonable amounts.

Marginal note:Search of persons

• 99.2 (1) An officer may search any person who is in or is leaving a customs controlled area, other than a prescribed person or a member of a prescribed class of persons who may be searched under subsection (2), if the officer suspects on reasonable grounds that the person has secreted on or about their person anything in respect of which this Act or the regulations have been or might be contravened, anything that would afford evidence with respect to a contravention of this Act or the regulations or any goods the importation or exportation of which is prohibited, controlled or regulated under this or any other Act of Parliament.

• Marginal note:Search of prescribed persons

  (2) An officer may, in accordance with the regulations, search any prescribed person or member of a prescribed class of persons who is in or is leaving a customs controlled area.

• Marginal note:Person taken before senior officer

  (3) An officer who is about to search a person under this section shall, on the request of the person, immediately take that person before the senior officer at the place where the search is to be conducted.

• Marginal note:Review by senior officer

  (4) A senior officer before whom a person is taken by an officer shall, if the senior officer agrees with the officer that under subsection (1) or (2), as the case may be, the person may be searched, direct that the person be searched or, if the senior officer does not so agree, discharge the person.

• Marginal note:Limitations on searches

  (5) No person may be searched by an officer who is not of the same sex and, if there is no officer of the same sex at the place at which the search is to be conducted, an officer may authorize any suitable person of the same sex to conduct the search.