Canada Transportation Act (S.C. 1996, c. 10)

Marginal note:Report to Minister

155.88 On the conclusion of an inspection, the designated person shall provide a written report of their findings to the Minister.

Marginal note:Return of documents

• 155.89 (1) A document that is removed under paragraph 155.86(2)(h) must be returned to the person from whose custody it is taken within 21 days after it is taken or within any longer period that is directed by a judge of a superior court or agreed to by a person who is entitled to its return.

• Marginal note:Notice of application for extension of time

  (2) An application to a judge for a direction under subsection (1) may only be made on notice to the person from whose custody the document is removed.

Marginal note:Copies of documents

155.9 A document purporting to be certified by the Minister to be a copy of a document made under subsection 155.86(2) is admissible in evidence in any prosecution for an offence in respect of a contravention of a provision of this Division or of a regulation made under this Division — or in respect of a contravention of an order made under this Division — and, in the absence of evidence to the contrary, is proof of its contents.

Marginal note:False information, etc.

• 155.91 (1) No person shall knowingly make any false or misleading statement, or knowingly provide false or misleading information, either orally or in writing, to a person who is exercising powers or performing duties or functions under section 155.86.

• Marginal note:Obstruction

  (2) No person shall knowingly obstruct or hinder a person who is exercising powers or performing duties or functions under section 155.86.

Administration of Fund

Marginal note:Books of account and systems

• 155.92 (1) The Administrator shall cause

  • (a) records and books of account to be kept in relation to the Fund; and

  • (b) control and information systems and management practices, in respect of financial and management matters, to be maintained in relation to the Fund.

• Marginal note:Administrator’s responsibility

  (2) The Administrator shall keep or maintain, as the case may be, the records, books, systems and practices in a manner that provides reasonable assurance that

  • (a) the Administrator’s and Deputy Administrator’s powers, duties and functions under this Division are exercised and performed effectively and in accordance with this Division;

  • (b) the assets used by them are safeguarded and controlled; and

  • (c) the financial, human and physical resources used by them are managed economically and efficiently.

Marginal note:Annual report

• 155.93 (1) The Administrator shall as soon as feasible, but in any case within three months after the end of each fiscal year, submit an annual report, in any form that the Minister may direct, on the Administrator’s activities in that year to the Minister, who shall cause a copy of the report to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after he or she receives it.

• Marginal note:Form and content

  (2) The annual report must include

  • (a) a statement of the amounts charged and credited to the Fund during the fiscal year;

  • (b) a statement of the costs and expenses incurred during the fiscal year by the Administrator and the Deputy Administrator in exercising their powers and performing their duties and functions under this Division;

  • (c) a statement of the fees for services rendered by the Administrator and the Deputy Administrator during the fiscal year;

  • (d) the auditor’s report with respect to the statements referred to in paragraphs (a) to (c); and

  • (e) the costs of preparing the auditor’s report.

• Definition of fiscal year

  (3) In this section, fiscal year means the period that begins on April 1 in one calendar year and that ends on March 31 in the next calendar year.

Marginal note:Special examination

• 155.94 (1) The Administrator shall cause a special examination to be carried out in respect of the systems and practices referred to in paragraph 155.92(1)(b) to determine if they were, in the period under examination, maintained in a manner that provided reasonable assurance that the assets referred to in paragraph 155.92(2)(b) were safeguarded and controlled and that the resources referred to in paragraph 155.92(2)(c) were managed economically and efficiently.

• Marginal note:Time for examination

  (2) A special examination must be carried out at least once every five years by the Administrator and at any other time that the Governor in Council or Minister may require.

• Marginal note:Examiner

  (3) The Administrator shall appoint a person to act as examiner for the purpose of conducting a special examination. However, if a special examination is required by the Governor in Council or the Minister, the Governor in Council or the Minister, as the case may be, shall make the appointment.

• Marginal note:Conflict of interest

  (4) The examiner shall not accept or hold any office or employment, or carry on any activity, that is inconsistent with their duties and functions under this section and section 155.95.

• Marginal note:Plan

  (5) Before an examiner begins a special examination, they shall survey the systems and practices to be examined and submit to the Minister and the Administrator a plan for the examination, including a statement of the criteria to be applied in the examination.

• Marginal note:Resolution of disagreements

  (6) Any disagreement between the examiner and the Administrator with respect to the plan is to be resolved by the Minister.

Marginal note:Report

• 155.95 (1) On the conclusion of a special examination, the examiner shall provide a written report of their findings to the Minister and the Administrator.

• Marginal note:Contents

  (2) The examiner’s report must include

  • (a) a statement as to whether, in their opinion, with respect to the criteria established under subsection 155.94(5), there is reasonable assurance that there are no significant deficiencies in the systems and practices examined; and

  • (b) a statement of the extent to which they relied on internal audits.

Marginal note:Right to information

• 155.96 (1) If the examiner considers it necessary to enable them to prepare a report as required by this Division, they may direct that the present or any former Administrator or Deputy Administrator — or any present or former employee or agent or mandatary of the present or any former Administrator or Deputy Administrator — provide, to the extent that that person is reasonably able to do so, the examiner with

  • (a) information and explanations; and

  • (b) access to any records, books of account, accounts, vouchers and other documents related to the Fund.

• Marginal note:Administrator’s responsibilities

  (2) At the examiner’s request, the Administrator shall

  • (a) provide any information and explanations that the examiner considers necessary to enable the examiner to prepare any report that is required by this Division and that the Administrator is reasonably able to provide; and

  • (b) obtain from any former Administrator or the present or any former Deputy Administrator — or from any present or any former employee or agent or mandatary of the present or former Administrator or Deputy Administrator — any information and explanations that the examiner considers necessary to enable the examiner to prepare any report that is required by this Division and that any of those persons are reasonably able to provide, and then provide the examiner with the information and explanations so obtained.

Regulations

Marginal note:Governor in Council

155.97 The Governor in Council may make regulations

• (a) designating goods or classes of goods for the purpose of the definition designated good in section 152.5;

• (b) setting out defences for the purpose of section 153.1;

• (c) respecting traffic or any class of traffic for the purposes of section 155.5 and a levy for the carriage of that traffic or class of traffic, or a manner of calculating the levy;

• (d) respecting a period for the purpose of subsection 155.7(1);

• (e) respecting the keeping, by railway companies, of information in relation to their carriage of any traffic in respect of which there is a levy under section 155.3 or 155.5, or a levy imposed by an order made under section 155.6, and the filing of that information with the Minister;

• (f) [Repealed, 2018, c. 10, s. 44]

• (g) generally for carrying out the purposes and provisions of this Division.

General

Marginal note:Sections 26 and 37

155.98 For the purposes of sections 26 and 37, this Division is deemed not to be a part of an Act of Parliament that is referred to in those sections.

DIVISION VIIOther Matters

Accounting

Marginal note:Uniform accounting system for CN and CP

• 156 (1) The Agency may prescribe for the Canadian National Railway Company and the Canadian Pacific Limited a uniform classification and system of accounts of their assets, liabilities, revenues, working expenditures, capitalization, traffic and operating statistics relating to railway operations.

• Marginal note:Uniform accounting system for other railway companies

  (2) The Agency may prescribe for any other railway company a uniform classification and system as described in subsection (1) or in a condensed form.

• Marginal note:Items to be classed

  (3) The Agency may prescribe the items to be classed as items relating to railway operations in the accounts.

• Marginal note:Depreciation

  (4) The Agency may prescribe the classes of property for which depreciation charges may properly be included under operating expenses in the accounts, and the rates of depreciation to be charged with respect to each of the classes of property.

• Marginal note:Requirements to keep accounts

  (5) A railway company for which a classification and system of accounts is prescribed shall keep its accounts in accordance with the prescribed classification and system.

Determination of Costs

Marginal note:Regulations for determining costs

• 157 (1) The Agency may make regulations prescribing items and factors that it shall consider in determining costs under this Part, including depreciation and the cost of capital.

• Marginal note:Additional considerations

  (2) The Agency may also consider

  • (a) the principles of costing adopted by the Royal Commission on Transportation appointed by the Order in Council dated May 13, 1959 in arriving at the conclusions contained in its report; and

  • (b) later developments in railway costing methods and techniques and current conditions of railway operations.

• Marginal note:Computation of costs of a portion of an undertaking

  (3) If the costs of a portion of the railway of a railway company, or one of its operations, are to be computed

  • (a) for a particular period, the Agency must include in the computation any of the costs of the whole railway, or any other portion of it, that, in the opinion of the Agency, are reasonably attributable to the portion or operation, irrespective of when, in what manner or by whom the costs were incurred; and

  • (b) in respect of future operations of the company, the costs must be determined in accordance with estimates made on any basis that, in the opinion of the Agency, is reasonable in the circumstances.

• Marginal note:Determination final and binding

  (4) A determination of costs by the Agency under this Part is final and binding on all interested or affected parties.

• Marginal note:Costing information

  (5) No later than August 31 of every year, the Canadian National Railway Company and the Canadian Pacific Railway Company shall provide to the Agency, in the form and manner specified by the Agency, all unit costs, output units and other financial, statistical and supporting information for the preceding calendar year that is required for the determination of costs by the Agency under this Part.