Government of Canada / Gouvernement du Canada
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Customs Tariff

Version of section 142 from 2003-01-01 to 2011-12-14:

Marginal note:Retroactivity of order and regulations

  •  (1) If the Governor in Council considers it necessary for the purposes of implementing this Act that an order or regulation under the Canadian International Trade Tribunal Act, the Customs Act or the Export and Import Permits Act have retroactive effect, the order or regulation may, if it so provides, be retroactive and have effect in respect of any period before it is made, but no such order or regulation may have effect from a day earlier than the day on which this section comes into force.

  • Marginal note:Non-applicable

    (2) Subsection 164(3) of the Customs Act does not apply in respect of any regulation that, under subsection (1), provides that it has retroactive effect.

  • Marginal note:Expiry date

    (3) Subsection (1) ceases to have effect 18 months after the day on which this section comes into force.

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