Conditions for Exempted Persons Regulations (SOR/2007-17)

Regulations are current to 2017-11-06

Conditions for Exempted Persons Regulations

SOR/2007-17

SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE ACT, 2006

Registration 2007-02-01

Conditions for Exempted Persons Regulations

P.C. 2007-112 2007-02-01

Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue and the Minister for International Trade, pursuant to subsection 16(1), paragraph 100(1)(b) and section 107 of the Softwood Lumber Products Export Charge Act, 2006Footnote a, hereby makes the annexed Conditions for Exempted Persons Regulations.

Marginal note:Interpretation

 The following definitions apply in these Regulations.

Act

Loi

Act means the Softwood Lumber Products Export Charge Act, 2006. (Loi)

reference price

prix de référence

reference price has the same meaning as in subsection 12(5) or (6) of the Act and is rounded in accordance with subsection 12(7) of the Act. (prix de référence)

Marginal note:Application

 These Regulations apply in respect of persons whose names are set out in the schedule to the Act.

Marginal note:Export limit
  •  (1) A person’s export limit of softwood lumber products for a calendar year is the amount determined by the formula

    BMP × M

    where

    BMP
    is the person’s base average monthly production; and
    M
    is number of months in that year that the reference price was not more than US$355 per thousand board feet.
  • Marginal note:Base average monthly production

    (2) A person’s base average monthly production is the total production of softwood lumber products for the following years as certified by the province in which the person is located, divided by 24:

    • (a) in the case of  9157–9516 Québec inc. (Scierie Nord-Sud inc.), 2002 and 2003; and

    • (b) in all other cases, 2004 and 2005.

  • Marginal note:Products from certain mills

    (3) The total production of softwood lumber products in respect of the following persons is based on the products produced from the following mills:

    • (a) in the case of J.D. Irving Ltd., its mill at Pohénégamook in Quebec; and

    • (b) in the case of Matériaux Blanchet inc., its mill at Saint-Pamphile in Quebec.

Marginal note:Actual exports

 A person’s actual exports of softwood lumber products are determined at the end of the calendar year by adding the person’s exports of those products during the months when the reference price was not more than US$355 per thousand board feet.

Marginal note:Reduction of export limit

 If, in a calendar year, a person’s actual exports of softwood lumber products exceed their export limit by more than 0.5%, the person’s export limit for the following calendar year is reduced by

  • (a) the amount of the excess, the first time an excess occurs;

  • (b) twice the amount of the excess, the second time an excess occurs; and

  • (c) three times the amount of the excess, the third time an excess occurs.

Marginal note:End of exemption

 For the purposes of subsection 16(1) of the Act, a person is exempt from the charge referred to in section 10 of the Act on the condition that the person’s actual annual exports of softwood lumber products do not exceed the person’s annual export limit by more than 0.5% in any four calendar years. The exemption ends on December 31 of the year that the fourth excess occurs.

Marginal note:Coming into force

 These Regulations are deemed to have come into force on October 12, 2006.

 
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