Marginal note:Duties binding on Her Majesty
3 (1) All duties or taxes levied on imported goods under the Excise Tax Act, the Special Import Measures Act, the Customs Tariff, the Excise Act, 2001, the Select Luxury Items Tax Act or any other law relating to customs are binding on Her Majesty in right of Canada or a province in respect of any goods imported by or on behalf of Her Majesty.
Marginal note:Act binding on Her Majesty
(2) Subject to subsection (3), this Act is binding on Her Majesty in right of Canada or a province.
Marginal note:Exemption
(3) The Governor in Council may by regulation exempt Her Majesty in any case or class of cases from the requirement to report under section 12 or 95 subject to such conditions as may be prescribed.
- R.S., 1985, c. 1 (2nd Supp.), s. 3
- 2002, c. 22, s. 329
- 2022, c. 10, s. 152
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