Softwood Lumber Products Export Charge Act, 2006 (S.C. 2006, c. 13)

Payments to Provinces

Marginal note:Distribution of revenue

• 99 (1) The Minister shall distribute, among the provinces from which the softwood lumber products originate, the revenue derived by Her Majesty in right of Canada from the charge imposed on those products under section 10 or 15, less any refunds and less the following costs incurred by Her Majesty in right of Canada, as determined by the Minister,

  • (a) costs incurred in the administration of this Act and the softwood lumber agreement, as defined in subsection 2(1) of the Export and Import Permits Act; and

  • (b) costs incurred in relation to any litigation, including damages, in respect of this Act or that agreement.

• Marginal note:Calculations

  (1.1) The portion of the revenue to be distributed to a province shall be calculated in respect of each fiscal quarter in a fiscal year.

• Definition of fiscal year

  (1.2) In subsection (1.1), fiscal year means the period beginning on April 1 in one year and ending on March 31 in the next year.

• Marginal note:Revenue

  (1.3) The amount of revenue to be attributed to a province for a fiscal quarter is the revenue derived from the charge imposed under section 10 or 15 on softwood lumber products originating from that province.

• Marginal note:Costs

  (1.4) The amount of the costs referred to in paragraphs (1)(a) and (b) to be attributed to a province for a fiscal quarter is determined by the formula

  A × (B/C) + D

  where

  A

  is the costs that the Minister becomes aware of during the fiscal quarter;

  B

  is the volume in board feet of softwood lumber products exported from the province to the United States during the fiscal quarter under export permits;

  C

  is the volume in board feet of softwood lumber products exported from all of the provinces to the United States during the fiscal quarter under export permits; and

  D

  is the total amount of the costs attributed to the province for previous fiscal quarters, including any fiscal quarter that is before the day on which this subsection comes into force, that have not already been deducted from revenue transfers to that province and that have not been previously collected under section 40.1 of the Federal-Provincial Fiscal Arrangements Act or through voluntary payments by that province to Her Majesty in right of Canada.

• Marginal note:Exception

  (1.5) In the case of the costs referred to in paragraph (1)(b), the formula applies unless the Minister determines under subsection (1) that the costs are to be attributed otherwise.

• Marginal note:Amount equal to or less than zero

  (1.6) If, after deducting any refunds and the costs referred to in paragraphs (1)(a) and (b), the resulting amount with respect to a province is equal to or less than zero, the Minister is not required to distribute any portion of the revenue to that province.

• Marginal note:Reconciliation

  (1.7) Except for the final reconciliation, a reconciliation of the amounts used in calculations is to be made annually.

• Marginal note:Amount of payments

  (2) The amount to be paid to a province shall be paid out of the Consolidated Revenue Fund.

• Marginal note:Regulations

  (3) The Governor in Council may, on the recommendation of the Minister for International Trade, make regulations generally to carry out the purposes of this section.

Regulations

Marginal note:Regulations — general

• 100 (1) The Governor in Council may make regulations

  • (a) respecting the duration, amendment, suspension, renewal, cancellation or reinstatement of a certification under section 25;

  • (b) prescribing any matter or thing that by this Act is to be or may be prescribed; and

  • (c) generally to carry out the purposes and provisions of this Act.

• (2) [Repealed, 2014, c. 20, s. 312]

Marginal note:Effect

101 A regulation made under this Act has effect from the day it is published in the Canada Gazette or at any later time that may be specified in the regulation, unless it provides otherwise and

• (a) has a relieving effect only;

• (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act;

• (c) is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette; or

• (d) gives effect to a budgetary or other public announcement, in which case the regulation shall not, unless paragraph (a), (b) or (c) applies, have effect before the day on which the announcement was made.

Expiry

Marginal note:Regulation

102 The Governor in Council may, by regulation, declare that any of sections 10 to 15 cease to be in force on a day or days fixed in the regulation.

Payment to Accounts

Marginal note:Payment

103 From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister for International Trade, be paid and applied a sum or sums for payment to any account as determined by that Minister in order to meet Canada’s financial obligations under the softwood lumber agreement, as defined in subsection 2(1) of the Export and Import Permits Act.

Transitional Provisions

Marginal note:Transitional period

• 104 (1) If a person registered under section 23 exported a softwood lumber product from a region during the period beginning on October 12, 2006 and ending on the day before the day on which subsection 12(3) comes into force and the registered person would require an export allocation under paragraph 6.3(3)(b) of the Export and Import Permits Act in order to export the same product from that region on that day, the Minister shall refund the registered person the amount, if any, by which the amount that the registered person paid under section 10 in respect of the export of the product exceeds the amount that the registered person would have been required to pay in respect of the export of that product under that section if subsection 12(3) applied to that export.

• Marginal note:Exception

  (2) If the total exports of softwood lumber products from a region, during any month of the period referred to in subsection (1), exceeds the sum of export allocations that would have been issued for that region for that month if section 6.3 of the Export and Import Permits Act, as enacted by section 111 of this Act, were in force during that month, the amount of the refund under subsection (1) in respect of the export of a softwood lumber product from that region during that month is nil.

Marginal note:Month

• 105 (1) For the purpose of applying section 14 to the month of October 2006, references to a month in subsections 14(1) and (2) are deemed to be references to the period beginning on October 12, 2006 and ending on October 31, 2006.

• Marginal note:Monthly trigger volume for October 2006

  (2) The monthly trigger volume applicable to a region for the month of October 2006 is the amount determined by the formula

  A × (B/100) × 1.1 × (20/31)

  where

  A

  is the value of A determined under subsection 14(3) or (4), as applicable; and

  B

  is the value of B determined under subsection 14(3) or (4), as applicable.

• Marginal note:Value of C for November 2006

  (3) For the purpose of calculating the value of C as determined under subsection 14(3) or (4) for the month of November 2006 in respect of a region,

  • (a) the reference to “exports from the region of softwood lumber products during the previous month” is deemed to be a reference to exports from the region of softwood lumber products during the period beginning on October 12, 2006 and ending on October 31, 2006; and

  • (b) the reference to “the trigger volume for the region for the previous month” is deemed to be a reference to the volume calculated under subsection (2).

Marginal note:Section 64

106 For the purposes of section 64, a return that is required to be filed before April 1, 2007 and that has not been filed before that day is deemed to be required to be filed on March 31, 2007.

Marginal note:Retroactive regulations

107 Despite section 101, every first regulation made under subsection 17(1) or (2) or 22(2) or section 100 may, if the regulation so provides, have effect earlier than the day on which it is made but no earlier than October 12, 2006.

Marginal note:Retroactive regulations — Export and Import Permits Act

108 Every first regulation made under section 3, 6 or 12 of the Export and Import Permits Act or under paragraph 6.3(3)(a) of that Act, as enacted by section 111 of this Act, and arising out of the implementation of the softwood lumber agreement, as defined in subsection 2(1) of that Act, may, if the regulation so provides, have effect earlier than the day on which it is made but no earlier than October 12, 2006.

Amendments to the Export and Import Permits Act

109 [Amendment]

110 [Amendment]

111 [Amendment]

112 [Amendment]

113 [Amendment]

114 [Amendment]

115 [Amendment]

116 [Amendment]

117 [Amendment]

Consequential Amendments

Access to Information Act

118 [Amendment]

119 [Amendment]

Canada Revenue Agency Act

120 [Amendment]

Tax Court of Canada Act

121 [Amendments]

122 [Amendment]

123 [Amendment]

124 [Amendment]

Coordinating Amendment

125 [Amendment]

Coming into Force

Marginal note:Coming into force

• 126 (1) The provisions of this Act, other than subsection 12(3) and sections 64, 67 to 76 and 125, come into force or are deemed to have come into force on October 12, 2006.

• Marginal note:Subsection 12(3)

  Footnote ^*(2) Subsection 12(3) comes into force on a day to be fixed by order of the Governor in Council.

  • Return to footnote ^*[Note: Subsection 12(3) in force January 1, 2007, see SI/2007-1.]

• Marginal note:Section 64

  (3) Section 64 comes into force or is deemed to have come into force on April 1, 2007.