Marginal note:Person resident in Canada

7. For the purposes of this Act, a person is deemed to be resident in Canada at any time

• (a) in the case of a corporation, if the corporation is incorporated or continued in Canada and not continued elsewhere;

• (b) in the case of a partnership or an association, or a branch of one of them, if the member, or a majority of the members, having management and control of it is or are resident in Canada at that time;

• (c) in the case of a union, if it is carrying on activities as such in Canada and has a local union or branch in Canada at that time; and

• (d) in the case of an individual, if the individual is deemed under any of paragraphs 250(1)(b) to (f) of the Income Tax Act to be resident in Canada at that time.

Marginal note:Binding on Her Majesty

8. This Act is binding on Her Majesty in right of Canada or a province.

Marginal note:Exceptions

• 9. (1) This Act does not apply to a softwood lumber product that is exported to a country other than the United States but that passes in transit through the United States.

• Marginal note:For greater certainty

  (2) For greater certainty, this Act applies in respect of a softwood lumber product that is exported to the United States but that passes in transit through a country other than the United States.

Marginal note:Charge imposed

• 10. (1) Subject to the exclusions provided for in subsection 11(1), every person who exports a softwood lumber product to the United States after October 11, 2006, shall pay to Her Majesty in right of Canada a charge as determined under this Act in respect of the export.

• Marginal note:When charge payable

  (2) The charge becomes payable at the time that the softwood lumber product is exported.

Marginal note:Exclusions

• 11. (1) The following exports of softwood lumber products are excluded from the charge referred to in section 10:

  • (a) exports from Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador;

  • (b) exports from Yukon, the Northwest Territories or Nunavut; and

  • (c) exports by a person referred to in section 16.

• Marginal note:Deemed export from Atlantic provinces

  (2) An exported softwood lumber product is deemed to be exported from Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador if the product underwent its first primary processing in one of those provinces from softwood sawlogs originating in one of those provinces or in the State of Maine.

• Marginal note:Deemed export from territories

  (3) An exported softwood lumber product is deemed to be exported from Yukon, the Northwest Territories or Nunavut if the product underwent its first primary processing in one of those territories from softwood sawlogs originating in one of those territories.