PART VCollection of Information About Persons and Goods (continued)
Exportation of Goods (continued)
Marginal note:Verification of origin — certain agreements
97.201 (1) The customs administration of any state or beneficiary referred to in subsection 42.1(1.1) to which goods were exported may request in writing that the Agency conduct a verification and provide, as the case may be
(a) an opinion as to whether those goods are originating within the meaning of Annex C of CEFTA;
(b) a written report as to whether the goods are originating within the meaning of Chapter 3 of CUFTA;
(c) a written report as to whether the goods are originating within the meaning of the Protocol on Rules of Origin and Origin Procedures of CETA; or
(d) a written report as to whether the goods are originating within the meaning of the Protocol on Rules of Origin and Origin Procedures of CETA as incorporated by reference in CUKTCA.
Marginal note:Methods of verification
(2) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to any prescribed conditions, conduct a verification of origin of goods referred to in subsection (1)
Marginal note:Statement of origin — certain agreements
(3) On completion of a verification of origin requested under subsection (1), an officer or other person designated under subsection (2) shall
(a) provide, in the prescribed manner, the customs administration of the state or beneficiary with the opinion or written report requested and any relevant supporting documents that may be requested by that customs administration; and
(b) determine whether the goods are originating within the meaning of the applicable provision referred to in subsection (1).
Marginal note:Notice requirement
(4) The President shall without delay give notice of a decision made under paragraph (3)(b), including the rationale on which the decision is made, to the exporter or producer of the goods, as the case may be, subject to the verification of origin.
Marginal note:Determination treated as re-determination
(5) A determination made under paragraph (3)(b) is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a).
- 2009, c. 6, s. 28
- 2017, c. 6, s. 84, c. 8, ss. 22, 43
- 2021, c. 1, s. 26
97.21 The definitions in this section apply in this Part.
Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act. (commissaire)
debtor means a person liable to pay an amount owing or payable in accordance with this Act. (débiteur)
judge means a judge of a superior court having jurisdiction in the province where a matter arises or a judge of the Federal Court. (juge)
Minister means the Minister of National Revenue. (ministre)
receiver means a person who
(a) under the authority of a debenture, bond or other debt security, a court order or an Act of Parliament or of the legislature of a province, is empowered to operate or manage a business or a property of another person;
(b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security;
(d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or
(e) is appointed as a committee, guardian or curator with authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets.
It includes a person who is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person. However, if a person is so appointed it does not include that creditor. (séquestre)
- 2001, c. 25, s. 58
- 2005, c. 38, s. 75
Marginal note:Ancillary powers
97.211 (1) The Minister may, for the purposes of administering or enforcing this Part, exercise any of the following powers that are necessary for the collection of debts due to Her Majesty under this Part:
(a) the powers provided for in paragraphs (a) and (b) of the definition prescribed in subsection 2(1) as well as those provided for in subsections 3.3(1) and (2), 43(1) and 115(1); and
(b) any other powers that are conferred under any provision of this Act that is specified by the Governor in Council on the recommendation of the Minister and the Minister of Public Safety and Emergency Preparedness.
- 2005, c. 38, ss. 76, 145
Marginal note:Debts to Her Majesty
97.22 (1) Subject to subsections (2) and (3), any duties, fee, charge or other amount owing or payable under this Act is a debt due to Her Majesty in right of Canada from and after the time such amount should have been paid, and any person from whom the amount is owing shall, after a notice of arrears is sent by mail addressed to the person at their latest known address or delivered to that address, pay the amount owing as indicated in the notice or appeal the notice under section 97.23.
Marginal note:Penalty or ascertained forfeiture
(2) Any amount of money demanded as a penalty in a notice of assessment served under section 109.3 and any interest payable under section 109.5 or any amount of money demanded in a notice under section 124 and any interest payable under subsection 124(6), from and after the time of service, is a debt due to Her Majesty in right of Canada from the person on whom the notice is served and the person shall pay that amount or, within ninety days after the time of service, request a decision of the Minister of Public Safety and Emergency Preparedness under section 131.
Marginal note:Amounts demanded
(3) Any amount of money demanded under paragraph 133(1)(c) or (1.1)(b) and any interest payable under subsection 133(7), from and after the time notice is served under subsection 131(2), is a debt due to Her Majesty in right of Canada from the person who requested the decision and the person shall pay the amount so demanded or, if the person appeals the decision of the Minister of Public Safety and Emergency Preparedness under section 135, give security satisfactory to that Minister.
Marginal note:Court costs
(4) If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 97.24, 97.26, 97.28 and 97.3 to 97.33 apply to the amount as if the amount were a debt owing by the person to Her Majesty on account of duties payable by the person under this Act.
(5) Any amount payable under this Act is recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Part.
Marginal note:Interest on judgments
(6) If a judgment is obtained for any amount payable under this Act, including a certificate registered under section 97.24, the provisions of this Act under which interest is payable for failure to pay the amount apply, with any modifications that the circumstances require, to a failure to pay the judgment debt, and the interest is recoverable in the same manner as the judgment debt.
- 2001, c. 25, s. 58
- 2005, c. 38, ss. 77, 84, 145
97.23 A person to whom a notice is sent or delivered under subsection 97.22(1) may, within thirty days after that notice is sent, appeal the notice by way of an action in the Federal Court in which the person is the plaintiff and the Minister of Public Safety and Emergency Preparedness is the defendant if
(a) no appeal is or was available to that person under section 67 or 68 in respect of the same matter; and
(b) the notice is not in respect of an amount assessed under section 97.44.
- 2001, c. 25, s. 58
- 2005, c. 38, ss. 84, 145
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