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

Full Document:  

Act current to 2019-11-19 and last amended on 2019-08-15. Previous Versions

PART IIICalculation of Duty (continued)

Re-determination and Further Re-determination by President (continued)

Marginal note:No review

 A re-determination or further re-determination under section 60 or 61 is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 67.

  • R.S., 1985, c. 1 (2nd Supp.), s. 62
  • 1992, c. 28, s. 14
  • 1993, c. 44, s. 93
  • 1997, c. 36, s. 166

 [Repealed, 1997, c. 36, s. 166]

Marginal note:Payment or refund

  •  (1) If a re-determination or further re-determination is made under paragraph 60(4)(a) or 61(1)(a) or (c) in respect of goods, such persons who are given notice of the decision as may be prescribed shall, in accordance with the decision,

    • (a) pay any additional amount owing as duties in respect of the goods or, where an appeal is taken under section 67, give security satisfactory to the Minister in respect of that amount and any interest owing or that may become owing on that amount; or

    • (b) be given a refund of any duties and interest paid (other than interest that was paid by reason of duties not being paid in accordance with subsection 32(5) or section 33) in excess of the duties and interest owing in respect of the goods.

  • Marginal note:Amount owing or refund payable immediately

    (2) Any amount owing by or to a person under subsection (1) or 66(3) of this Act or as a result of a determination or re-determination under the Special Import Measures Act in respect of goods, other than an amount in respect of which security is given, is payable immediately, whether or not an appeal is taken under section 67 of this Act or subsection 61(1) of that Act.

  • (3) [Repealed, 1997, c. 36, s. 167]

  • R.S., 1985, c. 1 (2nd Supp.), s. 65
  • 1992, c. 28, s. 16
  • 1993, c. 44, s. 96(E)
  • 1997, c. 36, s. 167
  • 2001, c. 25, s. 45

Marginal note:Refund to person other than payer

  •  (1) If a person (in this subsection referred to as the “applicant”) to whom notice of a decision under subsection 59(1) or paragraph 60(4)(a) or 61(1)(a) or (c) was given would be entitled under paragraph 59(3)(b) or 65(1)(b) to a refund of an amount if the applicant had been the person who paid the amount, the amount may be paid to the applicant and any amount so paid to the applicant is deemed to have been refunded to the applicant under that paragraph.

  • Marginal note:Effect of refund

    (2) If an amount in respect of goods has been refunded to a person under paragraph 59(3)(b) or 65(1)(b), no other person is entitled to a refund of an amount in respect of the goods under either of those paragraphs.

  • Marginal note:Exception — marking determinations

    (3) This section does not apply to a marking determination.

  • 1992, c. 28, s. 17
  • 1997, c. 36, s. 168
  • 2001, c. 25, s. 46

Marginal note:Interest on payments

  •  (1) If the amount paid by a person on account of duties expected to be owing under paragraph 59(3)(a) or 65(1)(a) of this Act or under the Special Import Measures Act exceeds the amount of duties, if any, owing as a result of a determination, re-determination or further re-determination, the person shall be paid, in addition to the excess amount, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the determination, re-determination or further re-determination, as the case may be, was made, calculated on the excess amount.

  • Marginal note:Interest where security given

    (2) If, as a result of a determination, re-determination or further re-determination made in respect of goods, a person is required under paragraph 59(3)(a) or 65(1)(a) to pay an amount owing as duties in respect of the goods and the person gives security under that paragraph pending a subsequent re-determination or further re-determination in respect of the goods, the interest payable under subsection 33.4(1) on any amount owing as a result of the subsequent re-determination or further re-determination is to be computed at the prescribed rate for the period beginning on the first day after the day the security was given and ending on the day the subsequent re-determination or further re-determination is made.

  • Marginal note:Interest on refunds

    (3) A person who is given a refund under paragraph 59(3)(b) or 65(1)(b) of this Act or under the Special Import Measures Act of an amount paid shall be given, in addition to the refund, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the refund is given, calculated on the amount of the refund.

  • R.S., 1985, c. 1 (2nd Supp.), s. 66
  • 1992, c. 28, s. 18
  • 1997, c. 36, s. 168
  • 2001, c. 25, s. 47

Appeals and References

Marginal note:Appeal to the Canadian International Trade Tribunal

  •  (1) A person aggrieved by a decision of the President made under section 60 or 61 may appeal from the decision to the Canadian International Trade Tribunal by filing a notice of appeal in writing with the President and the Canadian International Trade Tribunal within ninety days after the time notice of the decision was given.

  • Marginal note:Publication of notice of appeal

    (2) Before making a decision under this section, the Canadian International Trade Tribunal shall provide for a hearing and shall publish a notice thereof in the Canada Gazette at least twenty-one days prior to the day of the hearing, and any person who, on or before the day of the hearing, enters an appearance with the Canadian International Trade Tribunal may be heard on the appeal.

  • Marginal note:Judicial review

    (3) On an appeal under subsection (1), the Canadian International Trade Tribunal may make such order, finding or declaration as the nature of the matter may require, and an order, finding or declaration made under this section is not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 68.

  • R.S., 1985, c. 1 (2nd Supp.), s. 67, c. 47 (4th Supp.), s. 52
  • 1997, c. 36, s. 169
  • 1999, c. 17, s. 127
  • 2001, c. 25, s. 48(F)
  • 2005, c. 38, s. 85
  • 2014, c. 20, s. 446

Marginal note:Extension of time to appeal

  •  (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 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
  • 2014, c. 20, s. 446

Marginal note:Appeal to Federal Court

  •  (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
 
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