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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 V.1Collections (continued)

Trustees, Receivers and Personal Representatives (continued)

Definition of representative

  •  (1) In this section, representative means a person, other than a trustee in bankruptcy or a receiver, who is administering, winding up, controlling or otherwise dealing with any property, business, commercial activity or estate of another person.

  • Marginal note:Certificates for receivers

    (2) Every receiver shall, before distributing to any person any property or money under the control of the receiver in the receiver’s capacity as receiver, obtain a certificate from the Minister certifying that the following amounts have been paid or security for the payment of the amounts has been accepted by the Minister:

    • (a) amounts that the person is or can reasonably be expected to become liable to pay under this Act at or before the time the distribution is made; and

    • (b) amounts that the receiver is or can reasonably be expected to become liable to pay in the receiver’s capacity as receiver.

  • Marginal note:Certificates for representatives

    (3) Every representative shall, before distributing to any person any property or money under the control of the representative in the representative’s capacity as representative, obtain a certificate from the Minister certifying that the following amounts have been paid or that security for the payment of the amounts has been accepted by the Minister:

    • (a) amounts that the person is or can reasonably be expected to become liable to pay under this Act at or before the time the distribution is made; and

    • (b) amounts that the representative is or can reasonably be expected to become liable to pay in the representative’s capacity as representative.

  • Marginal note:Liability for failure to obtain certificate

    (4) Any receiver or representative who distributes property or money without obtaining a certificate in respect of the amounts referred to in subsection (2) or (3) is personally liable for the payment of those amounts to the extent of the value of the property or money so distributed.

  • 2001, c. 25, s. 58

Amalgamations and Windings-up

Marginal note:Amalgamations

  •  (1) If two or more corporations (in this section each referred to as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), the new corporation is, for the purposes of this Act, deemed to be a separate person from each of the predecessors and the same corporation as, and a continuation of, each predecessor.

  • Marginal note:Exception

    (2) Subsection (1) does not apply to the merger or amalgamation of two or more corporations that is the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation.

  • 2001, c. 25, s. 58

Marginal note:Winding-up

 For the purposes of this Act, if at any time a particular corporation is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before that time, owned by another corporation, the other corporation is deemed to be the same corporation as, and a continuation of, the particular corporation.

  • 2001, c. 25, s. 58

Partnerships

Marginal note:Partnerships

  •  (1) For the purposes of this Act, anything done by a person as a member of a partnership is deemed to have been done by the partnership in the course of the partnership’s activities and not to have been done by the person.

  • Marginal note:Joint and several or solidary liability

    (2) A partnership and each member or former member (each of which is referred to in this subsection as the “member”) of the partnership (other than a member which is a limited partner and is not a general partner) are jointly and severally or solidarily liable for

    • (a) the payment of all amounts that become payable by the partnership under this Act before or during the period during which the member is a member of the partnership or, if the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership, except that

      • (i) the member is liable for the payment of amounts that become payable before that period only to the extent of the property and money that is regarded as property or money of the partnership in accordance with the laws of the province governing the partnership, and

      • (ii) the payment by the partnership or by any member of the partnership of an amount in respect of the liability discharges the joint liability to the extent of that amount; and

    • (b) all other obligations under this Act that arose before or during the period for which the partnership is liable or, if the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a consequence of the dissolution.

  • 2001, c. 25, s. 58

Unincorporated Bodies

Marginal note:Compliance by unincorporated bodies

 If any amount is required to be paid or any other thing is required to be done under this Act by a person (in this section referred to as the “body”) that is not an individual, corporation, partnership, trust or estate, the following persons are jointly and severally or solidarily liable to pay that amount or to comply with the requirement:

  • (a) every member of the body holding office as president, chairperson, treasurer, secretary or similar officer of the body;

  • (b) if there are no members referred to in paragraph (a), every member of any committee having management of the affairs of the body; and

  • (c) if there are no members referred to in paragraph (a) or (b), every member of the body.

The payment of the amount or the fullfilment of the requirement by a member is deemed to be compliance with the requirement.

  • 2001, c. 25, s. 58

Assessments, Objections and Appeals

Assessments

Marginal note:Assessments — garnishments and non-arms length transfers

  •  (1) The Minister may assess any amount that a person is liable to pay

    • (a) under section 97.28, before the expiry of four years after the notice from the Minister requiring the payment is issued to the person; and

    • (b) under section 97.29, at any time.

    The Minister may reassess the amount or make an additional assessment.

  • Marginal note:Interest

    (2) If a person has been assessed an amount under subsection (1), the person shall pay, in addition to the amount, interest at the prescribed rate for the period beginning on the first day after the day the amount was assessed and ending on the day the amount is paid.

  • Marginal note:Exception

    (3) Paragraph (1)(a) does not apply in respect of a reassessment of a person made

    • (a) to give effect to a decision on an objection or appeal; or

    • (b) with the consent in writing of the person to dispose of an appeal.

  • Marginal note:When assessment may be made

    (4) An assessment under paragraph (1)(a) may be made at any time if the person to be assessed has

    • (a) made a misrepresentation that is attributable to the person’s neglect, carelessness or wilful default;

    • (b) committed fraud in supplying, or failing to supply, any information under this Act; or

    • (c) filed a waiver under subsection (5) that is in effect at that time.

  • Marginal note:Waiver

    (5) Any person may, within the time otherwise limited by paragraph (1)(a) for assessing the person, waive the application of that paragraph by filing with the Minister a waiver in the prescribed form specifying the matter in respect of which the person waives the application of that paragraph.

  • Marginal note:Revoking waiver

    (6) Any person who files a waiver may revoke the waiver on six months notice to the Minister by filing with the Minister a notice of revocation of the waiver in the prescribed form.

  • 2001, c. 25, s. 58

Marginal note:Liability not affected

  •  (1) Liability under this Part to pay any amount is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

  • Marginal note:Assessment deemed valid

    (2) Subject to being reassessed or vacated as a result of an objection or appeal under this Part, an assessment is valid and binding, despite any error, defect or omission in the assessment or in any proceeding under this Part relating to it.

  • Marginal note:Irregularities

    (3) An appeal from an assessment must not be allowed by reason only of an irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Part.

  • 2001, c. 25, s. 58
 
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