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

Marginal note:Application inside and outside Canada

7. Subject to this Act and the regulations, any of the powers, duties or functions established under this Act or the regulations relating to the importation of goods may be carried out inside Canada or, where they do not conflict with the laws of another country, inside that other country and may be carried out before or after the importation.

Marginal note:Obligation to provide accurate information

7.1 Any information provided to an officer in the administration or enforcement of this Act, the Customs Tariff or the Special Import Measures Act or under any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, shall be true, accurate and complete.

Marginal note:Declaration

8. The Minister may include on any form a declaration, to be signed by the person completing the form, declaring that the information given by that person on the form is true, accurate and complete.

Marginal note:Meaning of “electronic filing”

• 8.1 (1) For the purposes of this section, “electronic filing” means using electronic media in a manner specified in writing by the Minister.

• Marginal note:Application for electronic filing

  (2) A person who is required to file or otherwise provide forms under this Act or the Customs Tariff and who meets the criteria specified in writing by the Minister may file with the Minister in the prescribed manner an application, in the prescribed form with the prescribed information, for authorization to file or otherwise provide the forms by way of electronic filing.

• Marginal note:Authorization

  (3) If the Minister is satisfied that a person who files an application under subsection (2) meets the criteria referred to in that subsection, the Minister may, in writing, authorize the person to file or otherwise provide forms by way of electronic filing, subject to such conditions as the Minister may at any time impose.

• Marginal note:Revocation

  (4) The Minister may revoke an authorization granted to a person under subsection (3) 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 or the Customs Tariff;

  • (c) the Minister is no longer satisfied that the criteria referred to in subsection (2) are met; or

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

• Marginal note:Notice of revocation

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

• Marginal note:Deemed filing

  (6) For the purposes of this Act and the Customs Tariff, if a person files or otherwise provides a form by way of electronic filing in accordance with the conditions, if any, imposed under subsection (3), it is deemed to be filed or provided in the prescribed form on the prescribed day.

• Marginal note:Print-outs as evidence

  (7) For the purposes of this Act and the Customs Tariff, a document presented by the Minister purporting to be a print-out of a form received under this section shall be received as evidence and, in the absence of proof to the contrary, is proof of the form filed or otherwise provided under this section.

• Marginal note:Regulations

  (8) The Governor in Council may, on the recommendation of the Minister, make regulations in respect of electronic systems or any other technology to be used in the administration of this Act or the Customs Tariff, including regulations respecting

  • (a) the supplying of information or forms for any purpose under this Act or the Customs Tariff in electronic or other form, the notification of persons and the transmission of any other information under this Act or the Customs Tariff;

  • (b) the payment of amounts under this Act or the Customs Tariff by electronic instructions; and

  • (c) the manner in which and the extent to which, if at all, any provision of this Act or the Customs Tariff or the regulations under either Act applies to the electronic systems, and adapting any such provision for the purpose of applying it.