Canada Border Services Agency Act (S.C. 2005, c. 38)
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Assented to 2005-11-03
CONSEQUENTIAL AMENDMENTS
2002, c. 22Excise Act, 2001
95. (1) Subsection 188(6) of the Act is replaced by the following:
Marginal note:Limitation on refunding overpayments
(6) An overpayment of duty payable for a fiscal month of a person and interest on the overpayment shall not be applied under paragraph (4)(b) or refunded under paragraph (4)(c) unless the person has, before the day on which notice of the assessment is sent to the person, filed all returns or other records that the person was required to file with
(a) the Minister under this Act, the Excise Act, the Excise Tax Act and the Income Tax Act; or
(b) the Solicitor General of Canada under the Customs Act.
(2) Subparagraph 188(7)(b)(ii) of the Act is replaced by the following:
(ii) the person has, before the day on which notice of the assessment is sent to him or her, filed all returns or other records that the person was required to file
(A) with the Minister under this Act, the Excise Act, the Excise Tax Act and the Income Tax Act, or
(B) with the Solicitor General of Canada under the Customs Act.
96. Subsection 189(4) of the Act is replaced by the following:
Marginal note:Restriction
(4) A refund shall not be paid until the person has filed with the Minister or the Solicitor General of Canada, all returns or other records that are required to be filed under this Act, the Customs Act, the Excise Act, the Excise Tax Act and the Income Tax Act.
97. The definition “confidential information” in subsection 211(1) of the Act is amended by striking out the word “or” at the end of paragraph (a) and by replacing paragraph (b) with the following:
(a.1) obtained by or on behalf of the Solicitor General of Canada for the purposes of section 68; or
(b) prepared from information referred to in paragraph (a) or (a.1).
98. Subsection 301(8) of the Act is replaced by the following:
Marginal note:Proof of documents
(8) Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister, the Commissioner of Customs and Revenue, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Act is deemed to be a document signed, made and issued by the Minister, the Commissioner of Customs and Revenue, the Commissioner or the officer, unless it has been called into question by the Minister or a person acting for the Minister or for Her Majesty.
Marginal note:Proof of documents: Canada Border Services Agency
(8.1) Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Solicitor General of Canada, the President of the Canada Border Services Agency or an officer authorized to exercise the powers or perform the duties of that Minister under this Act is deemed to be a document signed, made and issued by that Minister, the President or the officer, unless it has been called into question by that Minister or a person acting for that Minister or for Her Majesty.
R.S., c. E-15Excise Tax Act
Marginal note:1999, c. 17, s. 145(3)
99. The definitions “Agency” and “Commissioner” in subsection 2(1) of the Excise Tax Act are replaced by the following:
“Agency”
« Agence »
“Agency” means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act;
“Commissioner”
« commissaire »
“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act;
100. Subsection 59(2) of the Act is replaced by the following:
Marginal note:Delegation of powers
(2) The Minister may authorize a designated officer or agent, or officer or agent of a designated class of officers or agents, to exercise powers or perform duties of the Minister, including judicial or quasi-judicial powers or duties, under this Act.
Marginal note:R.S., c. 7 (2nd Supp.), s. 34(1); 1995, c. 41, s. 114; 2002, c. 22, s. 381(2)
101. Subsections 70(2) to (4) of the Act are replaced by the following:
Marginal note:Specific sum
(2) The Minister may, under regulations of the Governor in Council, pay a specific sum in lieu of a drawback under subsection (1) in any case where a specific sum in lieu of a drawback of duties is granted under section 117 of the Customs Tariff.
Marginal note:Drawback on imported goods
(2.1) On application, the Solicitor General of Canada may, under section 113 of the Customs Tariff, grant a drawback of the tax imposed under Part III and paid on or in respect of goods imported into Canada.
Marginal note:Application for drawback
(3) An application for a drawback under subsection (1) shall be made in the prescribed form and contain the prescribed information and shall be filed with the Minister within such time and in such manner as the Governor in Council may, by regulation, prescribe.
Marginal note:Evidence
(4) No drawback shall be granted under subsection (1) unless the person applying for the drawback provides such evidence in support of the application as the Minister may require.
Marginal note:R.S., c. 7 (2nd Supp.), s. 50(1); 1999, c. 17, par. 156(e)
102. (1) Subsections 105(6) of the Act is replaced by the following:
Marginal note:Proof of documents
(5.1) An affidavit of an officer of the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out
(a) that the officer has charge of the appropriate records, and
(b) that a document annexed to the affidavit is a document or a true copy of a document, or a print-out of an electronic document, made by or on behalf of the Solicitor General of Canada or a person exercising the powers of that Minister or by or on behalf of a person,
is evidence of the nature and contents of the document.
Marginal note:Proof of no objection
(6) An affidavit of an officer of the Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out
(a) that the officer has charge of the appropriate records,
(b) that the officer has knowledge of the practice of the Agency or the Canada Border Services Agency, as the case may be,
(c) that an examination of the records shows that a notice of determination or a notice of assessment was sent to a person on a named day pursuant to this Act, and
(d) that after careful examination of the records the officer was unable to find that a notice of objection to the determination or assessment was received within the time limited for it,
is evidence of the statements contained in the affidavit.
Marginal note:R.S., c. 7(2nd Supp.), s. 50(1); 1999, c. 17, par. 156(e)
(2) Subsection 105(9) of the Act is replaced by the following:
Marginal note:Presumption
(9) Where evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Agency or the Canada Border Services Agency, as the case may be, it is not necessary to prove his or her signature or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.
Marginal note:2001, c. 17, s. 235
103. Subsection 106.1(1) of the Act is replaced by the following:
Marginal note:Presumption
106.1 (1) Every document purporting to be an order, direction, notice, certificate, requirement, decision, determination, assessment, discharge of mortgage or acquittance of a hypothecary claim or other document and purporting to have been executed under, or in the course of the administration or enforcement of, this Act or the regulations over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner or an officer authorized by the Minister to exercise his or her powers or perform his or her duties or functions under this Act is deemed to be a document signed, made and issued by the Minister, Deputy Minister, Commissioner of Customs and Revenue, the Commissioner or the officer, unless called into question by the Minister or by some person acting for the Minister or Her Majesty.
Marginal note:Presumption
(1.1) Every document purporting to be an order, a direction, a notice, a certificate, a requirement, a decision, a determination, an assessment, a discharge of mortgage or an acquittance of a hypothecary claim or other document and purporting to have been executed under, or in the course of the administration or enforcement of, this Act or the regulations over the name in writing of the Solicitor General of Canada, the President of the Canada Border Services Agency or an officer authorized by that Minister to exercise his or her powers or perform his or her duties or functions under this Act is deemed to be a document signed, made and issued by that Minister, the President or the officer, unless called into question by that Minister or by some person acting for that Minister or Her Majesty.
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