PART IOil Export Charges (continued)
Marginal note:Debts to Her Majesty
Marginal note:Recovery of charges and penalties
(2) All charges and penalties payable under this Part may be recovered in the same manner as any amount payable under the Excise Tax Act and for that purpose sections 82 to 93 of that Act apply with any modifications that the circumstances require and any reference to the Minister or Deputy Minister in those sections is to be construed as a reference to the Chief Executive Officer of the Regulator, as the case may be.
- R.S., 1985, c. E-6, s. 10
- 2019, c. 28, s. 90
Marginal note:Deductions and refunds
Marginal note:Application for refund
(2) No deduction from, or refund of, the charges imposed by this Part shall be paid unless application therefor is made in writing by the person entitled thereto within two years after the time when the deduction or refund first became payable under this Part or any regulations made thereunder.
Marginal note:Refund of moneys paid by mistake
(3) If any person, whether by mistake of law or fact, has paid or overpaid to Her Majesty any moneys that have been taken to account as charges imposed by this Part, those moneys shall not be refunded unless application therefor has been made in writing within two years after the moneys were paid or overpaid.
- 1974-75-76, c. 47, s. 15
Marginal note:Records and books
12 (1) Every person required by or pursuant to this Part to pay any charges shall keep records and books of account at his place of business in Canada in such form and containing such information as will enable the amount of the charges or other sums that should have been paid or collected to be determined.
Marginal note:Keeping of records and books of account
(2) Every person required by subsection (1) to keep records and books of account shall retain those records and books of account and every account and voucher necessary to verify the information contained therein until the expiration of six years from the end of the calendar year in respect of which those records and books of account are kept.
(3) Every person required by subsection (1) to keep records and books of account must, at all reasonable times, make the records and books of account and the accounts and vouchers necessary to verify the information in them available to designated officers and inspection officers, as defined in section 2 of the Canadian Energy Regulator Act and any other person designated by the Regulator and give them every facility necessary to inspect the records, books, accounts and vouchers.
- R.S., 1985, c. E-6, s. 12
- 2019, c. 28, s. 91
13 If any difference arises or if any doubt exists as to whether any charge is payable or as to the amount of the charge that is payable on the exportation of any oil, the Canadian International Trade Tribunal established by the Canadian International Trade Tribunal Act may declare what amount of charge is payable, if any, and for that purpose sections 104 and 105 of the Excise Tax Act apply with any modifications that the circumstances require and any reference in those sections to the Deputy Minister is to be construed as a reference to the Chief Executive Officer of the Regulator.
- R.S., 1985, c. E-6, s. 13
- R.S., 1985, c. 47 (4th Supp.), s. 52
- 2019, c. 28, s. 92
(2) In addition to any amount appropriated by Parliament for any of the purposes mentioned in subsection (1), the Minister may spend, for the purposes mentioned in that subsection, any amount, other than an amount referred to in paragraph 86(2)(a), received in respect of any charge payable under this Part.
Marginal note:Limit on expenditures
(3) The aggregate of expenditures made under this section in respect of any fiscal year shall not exceed the aggregate of
(4) Within three months after the end of each fiscal year, the Minister shall cause to be prepared a report in respect of all revenues, other than any amount referred to in paragraph 86(2)(a), and expenditures during that year under this Part and shall cause the report to be laid before Parliament on any of the first fifteen days that either House of Parliament sits after the report has been prepared.
- R.S., 1985, c. E-6, s. 14
- 1992, c. 1, s. 63
15 The Governor in Council may, by regulation,
(a) designate as an oil product any substance resulting from the processing or refining of hydrocarbons or coal if the substance
(b) prescribe the terms and conditions on which payments may be made to a province or its agent pursuant to paragraph 14(1)(b); and
(c) provide for such other matters or things as may be necessary to carry out the provisions of this Part.
- 1974-75-76, c. 47, s. 18
- 1980-81-82-83, c. 114, s. 11
PART IITransportation Fuel Compensation Recovery Charge
export, in respect of transportation fuel, means
(a) the delivery by an exporter of that fuel to a person other than an exporter in order that the person may take it from Canada by means of an aircraft or vessel for immediate use by that aircraft or vessel, or
(b) the taking by an exporter of that fuel from Canada by means of an aircraft or vessel for use by that aircraft or vessel; (exporter)
exporter and licence have the same meanings as in section 4; (exportateur et licence)
- transportation fuel
transportation fuel means fuel designated by regulations under section 19 as being fuel for use by an aircraft or vessel. (carburant)
Marginal note:Interpretation of export
(2) For the purposes of the definition export in subsection (1), an export in respect of an aircraft or vessel referred to in that definition shall be deemed to occur at the time the aircraft or vessel is at its last port of landing in Canada preceding its journey outside Canada.
- 1980-81-82-83, c. 114, s. 12
17 (1) There shall be imposed, levied and collected on each cubic metre of transportation fuel acquired in Canada and exported from Canada in any month or part of a month, in respect of which no charge has been imposed, levied and collected under Part I, a transportation fuel compensation recovery charge in such amount not exceeding three hundred and fifty dollars per cubic metre as may be prescribed in a tariff of charges for that month or part of a month made by order of the Governor in Council, on the recommendation of the Minister and the Minister of Finance.
Marginal note:Tariff of charges
(2) A tariff of charges on transportation fuel may set out the charge applicable in respect of any or all of the various kinds or qualities of transportation fuel, transportation fuel from any source, any or all destinations for transportation fuel and such other factors or circumstances as are specified in the tariff.
Marginal note:Tariff continues
(3) Where a tariff of charges on transportation fuel is prescribed in respect of any month or part of a month under subsection (1), that tariff of charges shall continue in respect of each subsequent month until changed pursuant to subsection (1) by order of the Governor in Council in respect of a subsequent month or part of a month.
- 1980-81-82-83, c. 114, s. 12
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