Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Act current to 2014-04-02 and last amended on 2013-12-12. Previous Versions

Marginal note:Verification of origin on behalf of an EFTA state
  •  (1) The customs administration of an EFTA state to which goods were exported may request in writing that the Agency conduct a verification and provide an opinion as to whether those goods are originating within the meaning of Annex C of CEFTA.

  • Marginal note:Methods of verification

    (2) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to any prescribed conditions, conduct a verification of origin of goods referred to in subsection (1)

    • (a) by entering any prescribed premises or place at any reasonable time; or

    • (b) in any other prescribed manner.

  • Marginal note:Statement of origin

    (3) On completion of a verification of origin requested under subsection (1), an officer or other person designated under subsection (2) shall

    • (a) provide, in the prescribed manner, the customs administration of an EFTA state referred to in subsection (1) with the opinion requested under that subsection and any relevant supporting documents that may be requested by that customs administration; and

    • (b) determine whether the goods are originating within the meaning of Annex C of CEFTA.

  • Marginal note:Notice requirement

    (4) The President shall without delay give notice of a decision made under paragraph (3)(b), including the rationale on which the decision is made, to the exporter or producer of the goods, as the case may be, subject to the verification of origin.

  • Marginal note:Determination treated as re-determination

    (5) A determination made under paragraph (3)(b) is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a).

  • 2009, c. 6, s. 28.

PART V.1COLLECTIONS

Interpretation

Marginal note:Definitions

 The definitions in this section apply in this Part.

“Commissioner”

« commissaire »

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act.

“debtor”

« débiteur »

“debtor” means a person liable to pay an amount owing or payable in accordance with this Act.

“judge”

« juge »

“judge” means a judge of a superior court having jurisdiction in the province where a matter arises or a judge of the Federal Court.

“Minister”

« ministre »

“Minister” means the Minister of National Revenue.

“receiver”

« séquestre »

“receiver” means a person who

  • (a) under the authority of a debenture, bond or other debt security, a court order or an Act of Parliament or of the legislature of a province, is empowered to operate or manage a business or a property of another person;

  • (b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security;

  • (c) is appointed by a bank to act as agent of the bank in the exercise of the authority of the bank under subsection 426(3) of the Bank Act in respect of property of another person;

  • (d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or

  • (e) is appointed as a committee, guardian or curator with authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets.

It includes a person who is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person. However, if a person is so appointed it does not include that creditor.

  • 2001, c. 25, s. 58;
  • 2005, c. 38, s. 75.