Softwood Lumber Products Export Charge Act, 2006 (S.C. 2006, c. 13)
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Act current to 2013-04-29 and last amended on 2011-12-15. Previous Versions
Softwood Lumber Products Export Charge Act, 2006
S.C. 2006, c. 13
Assented to 2006-12-14
An Act to impose a charge on the export of certain softwood lumber products to the United States and a charge on refunds of certain duty deposits paid to the United States, to authorize certain payments, to amend the Export and Import Permits Act and to amend other Acts as a consequence
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
SHORT TITLE
Marginal note:Short title
1. This Act may be cited as the Softwood Lumber Products Export Charge Act, 2006.
INTERPRETATION
Marginal note:Definitions
2. The following definitions apply in this Act.
“Agency”
« Agence »
“Agency” means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act.
“assessment”
« cotisation »
“assessment” means an assessment or a reassessment under this Act.
“bank”
« banque »
“bank” means a bank as defined in section 2 of the Bank Act or an authorized foreign bank, as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act.
“board foot”
« pied-planche »
“board foot” means a unit of measurement of lumber equal to 12 inches × 12 inches × 1 inch, and one thousand board feet is equal to 2.35974 cubic metres or 92.90227 square metres of lumber.
“calendar quarter”
« trimestre »
“calendar quarter” means a period of three months beginning on the first day of January, April, July or October.
“Commissioner”
« commissaire »
“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act.
“data”
« données »
“data” means representations, in any form, of information or concepts.
“judge”
« juge »
“judge”, in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court.
“Minister”
« ministre »
“Minister” means the Minister of National Revenue.
“person”
« personne »
“person” means an individual, partnership, corporation, or a body that is a union or association.
“prescribed”
Version anglaise seulement“prescribed” means
(a) in the case of a form or the manner of filing a form, authorized by the Minister;
(b) in the case of the information to be given on or with a form, specified by the Minister; and
(c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation.
“primary processing”
« première transformation »
“primary processing” means the production of softwood lumber products from softwood sawlogs.
“record”
« registre »
“record” means any material on which data are recorded or marked and that is capable of being read or understood by a person or a computer system or other device.
“region”
« région »
“region” has the same meaning as in subsection 6.3(1) of the Export and Import Permits Act.
“reporting period”
« période de déclaration »
“reporting period” means the month in respect of which a person is required to file a return under section 26.
“softwood lumber product”
« produit de bois d’oeuvre »
“softwood lumber product” means, other than in section 18, a product referred to in section 8.4 of the Export and Import Permits Act.
“United States”
« États-Unis »
“United States” means the customs territory of the United States and the foreign trade zones located in the United States.
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