PART 2Administration (continued)
DIVISION 2Administration and Enforcement (continued)
SUBDIVISION APayments (continued)
Marginal note:Small amounts owing
72 (1) If, at any time, the total of all unpaid amounts owing by a person to the Receiver General under this Act does not exceed $2.00, 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 $2.00, 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:Authority for separate returns
73 (1) A person that 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 the authority to file separate returns and applications for rebates 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 rebates 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 imposed in respect of the authorization or any provision of this Act;
(c) the Minister is no longer satisfied that the requirements of subsection (2) in respect of the person are met; or
(d) the Minister considers that the authorization is no longer required.
Marginal note:Notice of revocation
(4) If the Minister revokes an authorization, the Minister must send a notice in writing of the revocation to the person and must specify in the notice the effective date of the revocation.
Marginal note:Definition of electronic filing
74 (1) For the purposes of this section, electronic filing means using electronic media in a manner specified in writing by the Minister.
Marginal note:Electronic filing
(2) A person that is required to file with the Minister a return under this Act or an application under Division 3 or 4 of Part 1, and that meets the criteria specified in writing by the Minister for the purposes of this section, may file it by way of electronic filing.
Marginal note:Mandatory electronic filing
(3) The Minister may require that a return under this Act or an application under Division 3 or 4 of Part 1 be filed by way of electronic filing.
Marginal note:Deemed filing
(4) For the purposes of this Act, if a person files a return under this Act or an application under Division 3 or 4 of Part 1, by way of electronic filing, the return or application, as the case may be, is deemed to be a return or an application made in the prescribed form filed with the Minister on the day on which the Minister acknowledges acceptance of it.
Marginal note:Execution of returns, etc.
75 A return (other than a return filed by way of electronic filing under section 74), certificate or other document made under this Act (other than an exemption certificate referred to in section 36) by a person that is not an individual must be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person and the following people are deemed to be so duly authorized:
(a) if the person is a corporation or an association or organization that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the person; and
(b) if the person is the estate or succession of a deceased individual, the personal representative of the estate or succession.
Marginal note:Extension of time
76 (1) The Minister may at any time extend, in writing, the time for filing a return or providing information under this Act.
Marginal note:Effect of extension
(2) If the Minister extends the time within which a person must file a return or provide information under subsection (1), the following rules apply:
(a) the return must be filed, or the information must be provided, within the time so extended;
(b) any amount payable that the person is required to report in the return must be paid within the time so extended;
(c) any interest payable under section 82 on the amount referred to in paragraph (b) must be calculated as though the amount were required to be paid on the day on which the extended time expires; and
(d) any penalty payable under section 107 in respect of the return must be calculated as though the return were required to be filed on the day on which the extended time expires.
Marginal note:Demand for return
77 The Minister may, on demand sent by the Minister, require a person to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand.
SUBDIVISION BAdministration and Officers
Marginal note:Minister’s duty
78 The Minister must administer and enforce this Act and the Commissioner may exercise the powers and perform the duties of the Minister under this Act.
79 (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 Canada Revenue Agency or who occupies a position of responsibility in the Canada Revenue 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
80 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.
81 (1) The Minister may, for any purpose related to the administration or enforcement of this Act, authorize any person, whether or not the person is an officer of the Canada Revenue Agency, to make any inquiry that the Minister may deem necessary with reference to anything relating to the administration or enforcement of this Act.
Marginal note:Appointment of hearing officer
(2) If the Minister, under subsection (1), authorizes a person to make an inquiry, the Minister must forthwith apply to the Tax Court of Canada for an order appointing a hearing officer before whom the inquiry will be held.
Marginal note:Powers of hearing officer
(3) For the purposes of an inquiry authorized under subsection (1), a hearing officer appointed under subsection (2) in relation to the inquiry has all the powers conferred on a commissioner by sections 4 and 5 of the Inquiries Act and that may be conferred on a commissioner under section 11 of that Act.
Marginal note:When powers to be exercised
(4) A hearing officer appointed under subsection (2) in relation to an inquiry must exercise the powers conferred on a commissioner by section 4 of the Inquiries Act in relation to any persons that the person authorized to make the inquiry considers appropriate for the conduct of the inquiry, but the hearing officer is not to exercise the power to punish any person unless, on application by the hearing officer, a judge, including a judge of a county court, certifies that the power may be exercised in the matter disclosed in the application and the applicant has given to the person in respect of whom the power is proposed to be exercised 24 hours notice of the hearing of the application, or any shorter notice that the judge considers reasonable.
Marginal note:Rights of witnesses
(5) Any person who gives evidence in an inquiry authorized under subsection (1) is entitled to be represented by counsel and, on request made by the person to the Minister, to receive a transcript of that evidence.
Marginal note:Rights of person investigated
(6) Any person whose affairs are investigated in the course of an inquiry authorized under subsection (1) is entitled to be present and to be represented by counsel throughout the inquiry unless the hearing officer appointed under subsection (2), on application by the Minister or a person giving evidence, orders otherwise in relation to the whole or any part of the inquiry, on the ground that the presence of the person and the person’s counsel, or either of them, would be prejudicial to the effective conduct of the inquiry.
Marginal note:Specified rate of interest
82 (1) For the purposes of every provision of this Act that requires interest to be computed at a specified rate
(a) if the interest is to be paid or applied on an amount payable by the Minister to a person, the specified rate in effect during a calendar quarter is
(i) the prescribed rate, or
(ii) if no rate is prescribed under subparagraph (i), the interest rate determined for the calendar quarter under subsection 2(2) of the Interest Rates (Excise Act, 2001) Regulations; and
(b) in any other case, the specified rate in effect during a calendar quarter is
(i) the prescribed rate, or
(ii) if no rate is prescribed under subparagraph (i), the interest rate determined for the calendar quarter under subsection 2(1) of the Interest Rates (Excise Act, 2001) Regulations.
Marginal note:Compound interest
(2) If a person fails to pay an amount to the Receiver General as and when required under this Act, the person must pay to the Receiver General interest on the amount. The interest must be compounded daily at the specified rate and computed for the period that begins on the first day after the day on or before which the amount was required to be paid and that ends on the day the amount is paid.
Marginal note:Payment of interest that is compounded
(3) For the purposes of subsection (2), interest that is compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest must be added to the unpaid amount at the end of the particular day.
Marginal note:Payment before specified date
(4) If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Act on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister must waive any interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment.
Marginal note:Compound interest on amounts owed by Her Majesty
83 Interest must be compounded daily at the specified rate on amounts owed under this Act by Her Majesty in right of Canada to a person and computed for the period beginning on the first day after the day on which the amount is required to be paid by Her Majesty in right of Canada and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty in right of Canada.
Marginal note:Interest if Act amended
84 For greater certainty, if a provision of an Act amends this Act and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which the provision is assented to, the provisions of this Act that relate to the calculation and payment of interest apply in respect of the amendment as though the provision had been assented to on the particular day.
Marginal note:Waiving or reducing interest
85 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive, cancel or reduce any interest payable by the person under this Act on an amount that is required to be paid by the person under this Act in respect of the reporting period.
Marginal note:Interest where amounts waived or reduced
(2) If a person has paid an amount of interest and the Minister has waived or reduced under subsection (1) any portion of the amount, the Minister must pay interest at the specified rate on an amount equal to the portion of the amount that was waived or reduced beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the portion is rebated to the person.
Marginal note:Cancellation of penalties and interest
86 If at any time a person pays all tax and amounts under section 58 payable by the person under this Act for a reporting period of the person and, immediately before that time, the total, for the reporting period, of all interest payable by the person under section 82 and penalties payable under section 107 is not more than $25, the Minister may cancel the total of the penalties and interest.
Marginal note:Dishonoured instruments
87 For the purposes of this Act and section 155.1 of the Financial Administration Act, any charge that is payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that is payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid.
SUBDIVISION DRecords and Information
Marginal note:Keeping records
88 (1) Every person that pays or is required to pay an amount of tax, every person that is required under this Act to file a return and every person that makes an application for a rebate must keep all records that are necessary to enable the determination of the person’s liabilities and obligations under this Act or the amount of any rebate to which the person is entitled under this Act and whether the person has complied with this Act.
Marginal note:Minister may specify information
(2) The Minister may specify the form a record is to take and any information that the record must contain.
Marginal note:Language and location of record
(3) Unless otherwise authorized by the Minister, a record must be kept in Canada in English or in French.
Marginal note:Electronic records
(4) Every person required under this Act to keep a record that does so electronically must ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record.
(5) The Minister may, on any terms and conditions that are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (4).
Marginal note:Inadequate records
(6) If a person fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person must keep the records specified by the Minister.
Marginal note:General period for retention
(7) Every person that is required to keep records must retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed.
Marginal note:Objection or appeal
(8) If a person that is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under this Act, the person must retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of.
Marginal note:Demand by Minister
(9) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally or sent by confirmed delivery service, require any person required under this Act to keep records to retain those records for any period that is specified in the demand, and the person must comply with the demand.
Marginal note:Permission for earlier disposal
(10) A person that is required under this Act to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister.
- Date modified: