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

Act current to 2013-04-29 and last amended on 2013-04-01. Previous Versions

Marginal note:Extension of time to appeal

  • 67.1 (1) If no notice of appeal has been filed within the time set out in section 67, a person may make an application to the Canadian International Trade Tribunal for an order extending the time within which a notice of appeal may be filed, and the Tribunal may make an order extending the time for appealing and may impose any terms that it considers just.

  • Marginal note:Reasons

    (2) The application must set out the reasons why the notice of appeal was not filed on time.

  • Marginal note:How application made

    (3) The application must be made by filing with the President and the Secretary of the Canadian International Trade Tribunal the application accompanied by the notice of appeal.

  • Marginal note:Conditions for granting application

    (4) No order may be made under this section unless

    • (a) the application is made within one year after the expiry of the time set out in section 67; and

    • (b) the person making the application demonstrates that

      • (i) within the time set out in section 67 for appealing, the person was unable to act or to give a mandate to act in the person’s name or the person had a bona fide intention to appeal,

      • (ii) it would be just and equitable to grant the application,

      • (iii) the application was made as soon as circumstances permitted, and

      • (iv) there are reasonable grounds for the appeal.

  • 2001, c. 25, s. 49;
  • 2005, c. 38, s. 85.
Previous Version
Marginal note:Appeal to Federal Court

  • 68. (1) Any of the parties to an appeal under section 67, namely,

    • (a) the person who appealed,

    • (b) the President, or

    • (c) any person who entered an appearance in accordance with subsection 67(2),

    may, within ninety days after the date a decision is made under section 67, appeal therefrom to the Federal Court of Appeal on any question of law.

  • Marginal note:Disposition of appeal

    (2) The Federal Court of Appeal may dispose of an appeal by making such order or finding as the nature of the matter may require or by referring the matter back to the Canadian International Trade Tribunal for re-hearing.

  • R.S., 1985, c. 1 (2nd Supp.), s. 68, c. 47 (4th Supp.), s. 52;
  • 1995, c. 41, s. 20;
  • 1999, c. 17, s. 127;
  • 2005, c. 38, s. 85.
Previous Version
Marginal note:Refund pending appeal

  • 69. (1) Where an appeal is taken under section 67 or 68 in respect of goods and the person who appeals has paid any amount as duties and interest in respect of the goods, the person shall, on giving security satisfactory to the Minister in respect of the unpaid portion of the duties and interest owing in respect of the goods and the whole or any portion of the amount paid as duties and interest (other than interest that was paid by reason of duties not being paid in accordance with subsection 32(5) or section 33) in respect of the goods, be given a refund of the whole or any portion of the amount paid in respect of which security is given.

  • Marginal note:Interest

    (2) Where a refund is given under subsection (1), the person who is given the refund shall,

    • (a) if a re-determination or further re-determination is made by the President under subparagraph 61(1)(a)(iii) and a portion of the amount refunded as a result of that decision is owing as duties and interest, pay interest at the prescribed rate for the period beginning on the first day after the day the refund is given and ending on the day the amount of the refund found to be owing as duties and interest has been paid in full, calculated on the outstanding balance of that amount of the refund, except that if the amount of the refund found to be owing is paid within thirty days after the day that decision is made, interest shall not be payable on that amount from that day to the day the amount is paid; or

    • (b) if a re-determination or further re-determination is made by the President under subparagraph 61(1)(a)(iii) and a portion of the amount refunded as a result of that decision is not owing as duties and interest, be given interest at the prescribed rate for the period beginning on the day after the amount refunded was originally paid by that person and ending on the day it was refunded, calculated on the amount of the refund found not to be owing.

  • R.S., 1985, c. 1 (2nd Supp.), s. 69, c. 1 (4th Supp.), s. 45(F);
  • 1992, c. 28, s. 19;
  • 1997, c. 36, s. 170;
  • 1999, c. 17, s. 127;
  • 2001, c. 25, s. 50(F);
  • 2005, c. 38, s. 85.
Previous Version