(2) The examiner’s report must include
(a) a statement as to whether, in their opinion, with respect to the criteria established under subsection 155.94(5), there is reasonable assurance that there are no significant deficiencies in the systems and practices examined; and
(b) a statement of the extent to which they relied on internal audits.
- 2015, c. 31, s. 10.
Marginal note:Right to information
155.96 (1) If the examiner considers it necessary to enable them to prepare a report as required by this Division, they may direct that the present or any former Administrator or Deputy Administrator — or any present or former employee or agent or mandatary of the present or any former Administrator or Deputy Administrator — provide, to the extent that that person is reasonably able to do so, the examiner with
Marginal note:Administrator’s responsibilities
(2) At the examiner’s request, the Administrator shall
(a) provide any information and explanations that the examiner considers necessary to enable the examiner to prepare any report that is required by this Division and that the Administrator is reasonably able to provide; and
(b) obtain from any former Administrator or the present or any former Deputy Administrator — or from any present or any former employee or agent or mandatary of the present or former Administrator or Deputy Administrator — any information and explanations that the examiner considers necessary to enable the examiner to prepare any report that is required by this Division and that any of those persons are reasonably able to provide, and then provide the examiner with the information and explanations so obtained.
- 2015, c. 31, s. 10.
Marginal note:Governor in Council
155.97 The Governor in Council may make regulations
(a) designating goods or classes of goods for the purpose of the definition designated good in section 152.5;
(b) setting out defences for the purpose of section 153.1;
(c) respecting traffic or any class of traffic for the purposes of section 155.5 and a levy for the carriage of that traffic or class of traffic, or a manner of calculating the levy;
(d) respecting a period for the purpose of subsection 155.7(1);
(e) respecting the keeping, by railway companies, of information in relation to their carriage of any traffic in respect of which there is a levy under section 155.3 or 155.5, or a levy imposed by an order made under section 155.6, and the filing of that information with the Minister;
(f) [Repealed, 2018, c. 10, s. 44]
(g) generally for carrying out the purposes and provisions of this Division.
- 2015, c. 31, s. 10;
- 2018, c. 10, s. 44.
Marginal note:Sections 26 and 37
155.98 For the purposes of sections 26 and 37, this Division is deemed not to be a part of an Act of Parliament that is referred to in those sections.
- 2015, c. 31, s. 10.
DIVISION VIIOther Matters
Marginal note:Uniform accounting system for CN and CP
156 (1) The Agency may prescribe for the Canadian National Railway Company and the Canadian Pacific Limited a uniform classification and system of accounts of their assets, liabilities, revenues, working expenditures, capitalization, traffic and operating statistics relating to railway operations.
Marginal note:Uniform accounting system for other railway companies
(2) The Agency may prescribe for any other railway company a uniform classification and system as described in subsection (1) or in a condensed form.
Marginal note:Items to be classed
(3) The Agency may prescribe the items to be classed as items relating to railway operations in the accounts.
(4) The Agency may prescribe the classes of property for which depreciation charges may properly be included under operating expenses in the accounts, and the rates of depreciation to be charged with respect to each of the classes of property.
Marginal note:Requirements to keep accounts
(5) A railway company for which a classification and system of accounts is prescribed shall keep its accounts in accordance with the prescribed classification and system.
Determination of Costs
Marginal note:Regulations for determining costs
Marginal note:Additional considerations
(2) The Agency may also consider
(a) the principles of costing adopted by the Royal Commission on Transportation appointed by the Order in Council dated May 13, 1959 in arriving at the conclusions contained in its report; and
(b) later developments in railway costing methods and techniques and current conditions of railway operations.
Marginal note:Computation of costs of a portion of an undertaking
(3) If the costs of a portion of the railway of a railway company, or one of its operations, are to be computed
(a) for a particular period, the Agency must include in the computation any of the costs of the whole railway, or any other portion of it, that, in the opinion of the Agency, are reasonably attributable to the portion or operation, irrespective of when, in what manner or by whom the costs were incurred; and
(b) in respect of future operations of the company, the costs must be determined in accordance with estimates made on any basis that, in the opinion of the Agency, is reasonable in the circumstances.
Marginal note:Determination final and binding
(4) A determination of costs by the Agency under this Part is final and binding on all interested or affected parties.
Marginal note:Costing information
(5) No later than August 31 of every year, the Canadian National Railway Company and the Canadian Pacific Railway Company shall provide to the Agency, in the form and manner specified by the Agency, all unit costs, output units and other financial, statistical and supporting information for the preceding calendar year that is required for the determination of costs by the Agency under this Part.
- 1996, c. 10, s. 157;
- 2018, c. 10, s. 45.
Marginal note:Agreements to apply transportation law to provincial railways
157.1 (1) The Minister may enter into an agreement with a provincial minister responsible for transportation matters providing for the administration, in relation to persons who operate railways within the legislative authority of the province, of any law respecting
(2) The Minister may designate any body established under an Act of Parliament, or any person or class of persons employed in the federal public administration, to administer the law in accordance with the agreement.
Marginal note:Functions, duties and powers
(3) The designated body, person or class of persons may perform any function or duty and exercise any powers necessary for the enforcement of the law, to the extent specified in the agreement.
- 1996, c. 10, s. 157.1;
- 2003, c. 22, s. 224(E);
- 2007, c. 19, s. 46;
- 2012, c. 7, s. 39.
Marginal note:Agreements made with provincial authorities
158 The Minister may enter into an agreement with a provincial authority to authorize the provincial authority to regulate the construction and operation of a railway as well as the rates and conditions of service in the same manner and to the same extent as it may regulate a railway within its jurisdiction.
- 1996, c. 10, s. 158;
- 2007, c. 19, s. 47;
- 2012, c. 7, s. 40.
- Date modified: