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

Charge on Refunds of Duty Deposits

Marginal note:Definitions

• 18 (1) The following definitions apply in this section.

  covered entry

  covered entry means an entry that, on October 12, 2006, has not been liquidated and in respect of which a duty deposit has been made. (importation non tarifée)

  duty deposit

  duty deposit means an amount deposited under a United States duty order. (dépôt douanier)

  duty deposit refund

  duty deposit refund of a specified person means the refund of a duty deposit and all interest on that deposit accrued under United States law up to the earlier of

  • (a) the day on which the refund is issued to the specified person or a designate of the specified person, and

  • (b) the day on which the specified person sells the rights to the refund to Her Majesty in right of Canada. (remboursement)

  revocation

  revocation means a revocation of a United States duty order including any direction to end any suspension of liquidation of a covered entry or to refund any duty deposit. (révocation)

  specified person

  specified person means a person that filed the documents and information required under the applicable United States law in respect of the importation of any softwood lumber product into the United States during the period beginning on May 22, 2002 and ending on October 11, 2006. (intéressé)

  specified rate

  specified rate means the rate determined by the formula

  A/B

  where

  A

  is US$1,000,000,000; and

  B

  is the total, expressed in United States dollars, of all duty deposits and all interest accrued on them under United States law as of October 12, 2006. (taux applicable)

  United States duty order

  United States duty order means

  • (a) the Notice of Amended Final Determination of Sales at Less Than Fair Value and Antidumping Duty Order: Certain Softwood Lumber Products from Canada, 67 Fed. Reg. 36,068 (May 22, 2002), as amended; or

  • (b) the Notice of Amended Final Affirmative Countervailing Duty Determination and Notice of Countervailing Duty Order: Certain Softwood Lumber Products from Canada, 67 Fed. Reg. 36,070 (May 22, 2002), as amended. (décret douanier américain)

• Marginal note:Rounding

  (2) The specified rate shall be expressed as a decimal fraction rounded off to four digits after the decimal point, but if the fifth digit is five or greater, the fourth digit is increased by one.

• Marginal note:Imposition of charge on duty deposit refund

  (3) Every specified person in respect of whom a covered entry is to be liquidated as a result of a revocation shall pay to Her Majesty in Right of Canada a charge at the specified rate on the amount of any duty deposit refund that relates to the covered entry.

• Marginal note:Liability for charge

  (4) The charge under subsection (3) is payable by the specified person even if the refund is issued to a designate of the specified person.

• Marginal note:When charge payable

  (5) The charge under subsection (3) becomes payable by the specified person on the later of

  • (a) the day on which this Act is assented to, and

  • (b) the day that is the earlier of

    • (i) the day on which the duty deposit refund is issued to the specified person or a designate of the specified person, and

    • (ii) the day on which the specified person sells the rights to the duty deposit refund to Her Majesty in right of Canada.

• Marginal note:Joint and several or solidary liability

  (6) If, at any time after September 18, 2006, a specified person sells or otherwise disposes of the rights to a duty deposit refund to a person other than Her Majesty in right of Canada, the specified person and the other person are jointly and severally, or solidarily, liable to pay the charge under subsection (3) and any penalties and interest payable under this Act in relation to that charge.

General Provisions Concerning Charges and Other Amounts Payable

Administration, Enforcement and Officers

Marginal note:Minister’s duty

19 The Minister shall administer and enforce this Act and the Commissioner may exercise the powers and perform the duties of the Minister under this Act.

Marginal note:Staff

• 20 (1) The persons that are necessary to administer and enforce this Act are to be appointed, employed or engaged in the manner authorized by law.

• Marginal note:Delegation of powers

  (2) The Minister may authorize any person employed or engaged by the Agency or who occupies a position of responsibility in the Agency to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Act.

Marginal note:Administration of oaths

21 Any person, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.

Registration and Certification

Marginal note:Duty to register

• 22 (1) Every person who exports a softwood lumber product to the United States is required to be registered for the purposes of this Act.

• Marginal note:Exception

  (2) On the recommendation of the Minister for International Trade, the Governor in Council may, by regulation, exempt persons or classes of persons from the requirement to register.

• Marginal note:Application

  (3) A person required to be registered shall apply to the Minister for registration on or before the day on which the softwood lumber product is exported.

• Marginal note:Form and manner

  (4) An application for registration must be made in the prescribed form containing the prescribed information and must be filed with the Minister in the prescribed manner.

• Marginal note:Security

  (5) An applicant who is not resident in Canada or who does not have a permanent establishment in Canada shall give and maintain security, in an amount and in a form satisfactory to the Minister, for the purposes of securing all amounts payable by the person under this Act.

• Definition of permanent establishment

  (6) For the purposes of subsection (5), permanent establishment in respect of an applicant means a fixed place of business of the applicant, including a place of management, a branch, an office, a factory or a workshop or any timberland.

Marginal note:Registration

23 The Minister may register any person applying for registration and, if the Minister does so, shall notify the person of the effective date of the registration.

Marginal note:Cancellation

• 24 (1) The Minister may cancel the registration of a person registered under section 23 if the Minister is satisfied that the registration is not required for the purposes of this Act or the person has failed to maintain security in accordance with subsection 22(5).

• Marginal note:Notice

  (2) If the Minister cancels the registration of a person, the Minister shall notify the person in writing of the cancellation and the effective date of the cancellation.

Marginal note:Certification of independent remanufacturers

• 25 (1) The Minister may, on application in prescribed form containing prescribed information and filed in the prescribed manner, certify a person registered under section 23 to be an independent remanufacturer.

• Marginal note:Renewal, etc.

  (2) The Minister may amend, suspend, renew, cancel or reinstate a certification as required for the purposes of this Act.

• Marginal note:Notice

  (3) If the Minister cancels the certification of a person, the Minister shall notify the person in writing of the cancellation and of its effective date.

• Marginal note:Registry

  (4) The Minister shall establish and maintain a publicly accessible registry containing the following information with respect to each certification:

  • (a) the name of the person that is certified;

  • (b) the date of the certification;

  • (c) any amendment made to the certification and the date of the amendment; and

  • (d) the date of any suspension, renewal, cancellation or reinstatement of the certification.

Returns and Payment of Charges

Marginal note:Monthly returns

26 A person who is, at any time during a particular month, registered under section 23 or required to be registered under section 22 — or a specified person as defined in subsection 18(1) by whom a charge under section 18 becomes payable at any time during a particular month — shall, on or before the last day of the month following the particular month,

• (a) file with the Minister a return for that month in the prescribed form and manner and containing the prescribed information;

• (b) calculate in the return the total amount of the charges payable for that month; and

• (c) pay that amount, if any, to the Receiver General.

Marginal note:Large payments

27 Every person who is required under this Act to pay an amount to the Receiver General shall, if the amount is $50,000 or more, make the payment to the account of the Receiver General at

• (a) a bank;

• (b) a credit union;

• (c) a corporation authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or

• (d) a corporation authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in mortgages on real property or hypothecs on immovables.

Marginal note:Small amounts owing

• 28 (1) If, at any time, the total of all unpaid amounts owing by a person to Her Majesty in right of Canada under this Act does not exceed two dollars, the amount owing by the person is deemed to be nil.

• Marginal note:Small amounts payable

  (2) If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed two dollars, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty in right of Canada. However, if the person, at that time, does not owe any amount to Her Majesty in right of Canada, those amounts payable are deemed to be nil.

Marginal note:Set-off of refunds

29 If, at any time, a person files a return in which the person reports an amount that the person is required to pay under this Act and the person claims a refund payable to the person under this Act at that time, in the return or in another return, or in a separate application filed under this Act with the return, the person is deemed to have paid at that time, and the Minister is deemed to have refunded at that time, an amount equal to the lesser of the amount required to be paid and the amount of the refund.

Marginal note:Authority for separate returns

• 30 (1) A person who engages in one or more activities in separate branches or divisions may file an application, in the prescribed form and manner, with the Minister for authority to file separate returns and applications for refunds under this Act in respect of a branch or division specified in the application.

• Marginal note:Authorization by Minister

  (2) On receipt of the application, the Minister may, in writing, authorize the person to file separate returns and applications for refunds in relation to the specified branch or division, subject to any conditions that the Minister may at any time impose, if the Minister is satisfied that

  • (a) the branch or division can be separately identified by reference to its location or the nature of the activities engaged in by it; and

  • (b) separate records, books of account and accounting systems are maintained in respect of the branch or division.

• Marginal note:Revocation of authorization

  (3) The Minister may revoke an authorization if

  • (a) the person, in writing, requests the Minister to revoke the authorization;

  • (b) the person fails to comply with any condition of the authorization or with any provision of this Act;

  • (c) the Minister is no longer satisfied that the requirements of subsection (2) are met; or

  • (d) the Minister considers that the authorization is no longer required.

• Marginal note:Notice of revocation

  (4) If the Minister revokes the authorization of a person, the Minister shall notify the person in writing of the revocation and the effective date of the revocation.