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:
Marginal note:Short title
2. The following definitions apply in this Act.
« Agence »
“Agency” means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act.
« cotisation »
“assessment” means an assessment or a reassessment under this Act.
« 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.
« 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.
« trimestre »
“calendar quarter” means a period of three months beginning on the first day of January, April, July or October.
« commissaire »
“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act.
« données »
“data” means representations, in any form, of information or concepts.
« 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.
« ministre »
“Minister” means the Minister of National Revenue.
« personne »
“person” means an individual, partnership, corporation, or a body that is a union or association.
“prescribed”Version anglaise seulement
(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.
« première transformation »
“primary processing” means the production of softwood lumber products from softwood sawlogs.
« 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.
« région »
“region” has the same meaning as in subsection 6.3(1) of the Export and Import Permits Act.
« 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.
« 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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