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Select Luxury Items Tax Act (S.C. 2022, c. 10, s. 135)

Act current to 2024-02-06 and last amended on 2022-09-01. Previous Versions

PART 2Administration (continued)

DIVISION 2Administration and Enforcement (continued)

SUBDIVISION DRecords and Information (continued)

Marginal note:Electronic funds transfer

 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act.

Marginal note:Requirement to provide information or record

  •  (1) Despite any other provision of this Act, the Minister may, subject to subsection (3), for any purpose related to the administration or enforcement of this Act, by a notice served or sent in accordance with subsection (2), require a person resident in Canada or a person that is not resident in Canada but that is engaged in activities in Canada to provide any information or record.

  • Marginal note:Notice

    (2) A notice referred to in subsection (1) may be

    • (a) served personally;

    • (b) sent by confirmed delivery service; or

    • (c) sent electronically to a bank or credit union that has provided written consent to receive notices under subsection (1) electronically.

  • Marginal note:Unnamed persons

    (3) The Minister must not impose on any person (in this section referred to as a “third party”) a requirement to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (4).

  • Marginal note:Judicial authorization

    (4) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this subsection referred to as the “group”) if the judge is satisfied by information on oath that

    • (a) the person or group is ascertainable; and

    • (b) the requirement is made to verify compliance by the person or persons in the group with any obligation under this Act.

Marginal note:Definitions

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

    authorized person

    authorized person means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Act. (personne autorisée)

    business number

    business number means the number (other than a Social Insurance Number) used by the Minister to identify a person registered for the purposes of this Act. (numéro d’entreprise)

    confidential information

    confidential information means information of any kind and in any form that relates to one or more persons and that is

    • (a) obtained by or on behalf of the Minister for the purposes of this Act, or

    • (b) prepared from information referred to in paragraph (a),

    but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (13) and (15) to a representative of a government entity that is not an official, includes only the information described in subsection (6). (renseignement confidentiel)

    court of appeal

    court of appeal has the same meaning as in section 2 of the Criminal Code. (cour d’appel)

    government entity

    government entity does not include a local authority determined by the Minister to be a municipality under paragraph (b) of the definition municipality in subsection 2(1). (entité gouvernementale)

    official

    official means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of Her Majesty in right of Canada or a province, or a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. (fonctionnaire)

    representative

    representative of a government entity means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (2), (3), (13) and (15), a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. (représentant)

  • Marginal note:Provision of confidential information

    (2) Except as authorized under this section, an official or other representative of a government entity must not knowingly

    • (a) provide, or allow to be provided, to any person any confidential information;

    • (b) allow any person to have access to any confidential information; or

    • (c) use any confidential information other than in the course of the administration or enforcement of this Act.

  • Marginal note:Confidential information evidence not compellable

    (3) Despite any other Act of Parliament or other law, no official or other representative of a government entity is required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information.

  • Marginal note:Communications — proceedings have been commenced

    (4) Subsections (2) and (3) do not apply in respect of

    • (a) criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or

    • (b) any legal proceedings relating to the administration or enforcement of this Act, any other Act of Parliament or law of a province that provides for the imposition of a duty or tax, the Canada Pension Plan, the Employment Insurance Act or Part 1 of the Greenhouse Gas Pollution Pricing Act.

  • Marginal note:Authorized provision of confidential information

    (5) The Minister may provide appropriate persons with any confidential information that may reasonably be regarded as necessary solely for a purpose relating to the life, health or safety of an individual or to the environment in Canada or any other country.

  • Marginal note:Disclosure of confidential information

    (6) An official may provide any confidential information to a person identified in subsection 211(6) of the Excise Act, 2001, but only to the extent that the information is described in that subsection and solely for the applicable purposes identified in that subsection with any modifications that the circumstances require, including reading references to the Excise Act, 2001 as references to this Act.

  • Marginal note:Restrictions on information sharing

    (7) No information may be provided to a representative of a government entity under subsection (6) in connection with a program, activity or service provided or undertaken by the government entity unless the government entity uses the business number as an identifier in connection with the program, activity or service.

  • Marginal note:Public disclosure

    (8) The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public

    • (a) the business number of, and the name of (including any trade name or other name used by), the holder of a business number; and

    • (b) a copy of, or information contained on, a tax certificate issued under section 37 or a notice of revocation in respect of such a certificate.

  • Marginal note:Public disclosure by representative of government entity

    (9) A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if

    • (a) a representative of the government entity was provided with that information in accordance with subsection (6); and

    • (b) the government entity uses the business number as an identifier in connection with the program, activity or service.

  • Marginal note:Serious offences

    (10) An official may provide information to a law enforcement officer of an appropriate police organization in the circumstances described in subsection 211(6.4) of the Excise Act, 2001.

  • Marginal note:Threats to security

    (11) An official may provide information to the head, or their delegate, of a recipient Government of Canada institution listed in Schedule 3 to the Security of Canada Information Sharing Act in the circumstances described in subsection 211(6.5) of the Excise Act, 2001.

  • Marginal note:Measures to prevent unauthorized use or disclosure

    (12) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including

    • (a) holding a hearing in camera;

    • (b) banning the publication of the information;

    • (c) concealing the identity of the person to whom the information relates; and

    • (d) sealing the records of the proceeding.

  • Marginal note:Disclosure to person or on consent

    (13) An official or other representative of a government entity may provide confidential information relating to a person

    • (a) to that person; and

    • (b) with the consent of that person, to any other person.

  • Marginal note:Confirmation of registration and business number

    (14) On being provided by any person with information specified by the Minister sufficient to identify a single person and a number, an official may confirm or deny that the following statements are both true:

    • (a) the identified person is registered under Division 5 of Part 1; and

    • (b) the number is the business number of the identified person.

  • Marginal note:Appeal from order or direction

    (15) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official or other representative of a government entity to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to

    • (a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or

    • (b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada.

  • Marginal note:Disposition of appeal

    (16) The court to which an appeal is taken under subsection (15) may allow the appeal and quash the order or direction appealed from or may dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts must apply, with any modifications that the circumstances require, in respect of an appeal instituted under subsection (15).

  • Marginal note:Stay

    (17) An appeal instituted under subsection (15) must stay the operation of the order or direction appealed from until judgment is pronounced.

SUBDIVISION EAssessments

Marginal note:Assessment

  •  (1) The Minister may assess a person for any amount of tax or other amount payable by the person under this Act and may, despite any previous assessment covering, in whole or in part, the same matter, vary the assessment, reassess the person or make any additional assessments that the circumstances require.

  • Marginal note:Liability not affected

    (2) The liability of a person to pay an amount under this Act is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

  • Marginal note:Minister not bound

    (3) The Minister is not bound by any return, application or information provided by or on behalf of any person and may make an assessment despite any return, application or information provided or not provided.

  • Marginal note:Assessment valid and binding

    (4) An assessment, subject to being vacated on an objection or appeal under this Act and subject to a reassessment, is deemed to be valid and binding.

  • Marginal note:Assessment deemed valid

    (5) Subject to being reassessed or vacated as a result of an objection or appeal under this Act, an assessment is deemed to be valid and binding despite any error, defect or omission in the assessment or in any proceeding under this Act relating to it.

  • Marginal note:Rebate on reassessment

    (6) If a person has paid an amount assessed under this section and the amount paid exceeds the amount determined on reassessment to have been payable by the person, the Minister must pay a rebate to the person equal to the excess and, for the purpose of section 83, the rebate is deemed to have been required to be paid on the day on which the amount was paid to the Minister together with interest on the excess at the specified rate for the period beginning on the day the amount was paid by the person and ending on the day the rebate is paid.

  • Marginal note:Determination of rebates

    (7) In making an assessment, the Minister may take into account any rebate payable to the person being assessed under this Act. If the Minister does so, the person is deemed to have applied for the rebate under this Act on the day the notice of assessment is sent.

  • Marginal note:Interest on cancelled amounts

    (8) Despite subsection (6), if a person has paid an amount of interest or penalty and the Minister waives or cancels that amount under section 85 or 120, the Minister must rebate the amount to the person, together with interest on the amount at the specified rate for the period 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 section and ending on the day on which the rebate is paid.

Marginal note:Assessment of rebate

  •  (1) On receipt of an application made by a person for a rebate under this Act, the Minister must, without delay, consider the application and assess the amount of the rebate, if any, payable to the person.

  • Marginal note:Reassessment

    (2) The Minister may reassess or make an additional assessment of the amount of a rebate despite any previous assessment of the amount of the rebate.

  • Marginal note:Assessment of overpayment of rebate

    (3) The Minister may assess, reassess or make an additional assessment of an amount payable by a person under section 58 despite any previous assessment of the amount.

  • Marginal note:Payment

    (4) If, on assessment under this section, the Minister determines that a rebate is payable to a person, the Minister must pay the rebate to the person.

  • Marginal note:Interest

    (5) If a rebate under this section is paid to a person, the Minister must pay interest at the specified rate to the person on the rebate for the period beginning on the day that is 30 days after the day on which the application for the rebate is filed with the Minister and ending on the day on which the rebate is paid.

Marginal note:Restriction on payment by Minister

 An amount under section 92 or 93 is not to be paid to a person by the Minister at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and Part 1 of the Greenhouse Gas Pollution Pricing Act have been filed with the Minister.

 

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