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Energy Administration Act (R.S.C., 1985, c. E-6)

Act current to 2019-07-29 and last amended on 2005-12-12. Previous Versions

PART VPetroleum Compensation Charge (continued)

Marginal note:Debts to Her Majesty

  •  (1) All charges payable under this Part and any penalties payable in respect thereof are debts due to Her Majesty and recoverable as such in any court of competent jurisdiction.

  • 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 in those sections to the Minister of National Revenue shall be construed as a reference to the Minister of Natural Resources.

  • R.S., 1985, c. E-6, s. 60
  • 1994, c. 41, s. 21
  • 1999, c. 17, s. 137

Marginal note:Deductions and refunds

  •  (1) A deduction from, or refund of, a charge or penalty imposed by this Part may be granted where an overpayment has been made or where the charge or penalty was paid in error.

  • Marginal note:Payments

    (2) Where

    • (a) petroleum or a petroleum product in respect of which charges imposed by this Part have been paid, or

    • (b) a petroleum product that is derived from petroleum in respect of which charges imposed by this Part have been paid,

    is sent out of Canada by a person for use outside Canada, a payment may be made to that person in an amount not exceeding the charges paid.

  • Marginal note:Application for deduction, etc.

    (3) No deduction from, refund of, or payment in respect of the charges imposed by this Part shall be granted or made unless application therefor is made in writing in accordance with regulations made under section 64 by the person entitled thereto within two years after the time when the deduction, refund or payment first became payable under this Part or any regulations made thereunder.

  • Marginal note:Exemption or reduction

    (4) Where it is shown to the Governor in Council by the Minister that it is in the public interest to do so, the Governor in Council may, by order, conditionally or unconditionally, retroactively or prospectively, and either generally or in respect of a single transaction,

    • (a) exempt any petroleum or petroleum product from the charge imposed thereon in respect of a month or part of a month under this Part; or

    • (b) reduce any charge imposed in respect of any month or part of a month under this Part.

  • 1977-78, c. 24, s. 1
  • 1980-81-82-83, c. 114, s. 35

Marginal note:Records and books

  •  (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:Retention of records

    (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.

  • Marginal note:Inspection

    (3) Every person required by subsection (1) to keep records and books of account shall, at all reasonable times, make the records and books of account and every account and voucher necessary to verify the information therein available to the Minister and other persons authorized by the Minister and give them every facility necessary to inspect the records, books, accounts and vouchers.

  • R.S., 1985, c. E-6, s. 62
  • R.S., 1985, c. 1 (4th Supp.), s. 24

Marginal note:Appeal

 If any difference arises or any doubt exists as to whether a charge is payable or as to the amount of a charge that is payable on any petroleum or petroleum product, the Canadian International Trade Tribunal established by the Canadian International Trade Tribunal Act may declare what amount of charge is payable on it, 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 Commissioner of Revenue shall be construed as a reference to the Deputy Minister of Natural Resources.

  • R.S., 1985, c. E-6, s. 63
  • R.S., 1985, c. 47 (4th Supp.), s. 52
  • 1994, c. 41, s. 22
  • 1999, c. 17, s. 138
  • 2005, c. 38, s. 140

Marginal note:Regulations

 The Governor in Council may, by regulation,

  • (a) designate as a petroleum product any substance resulting from the processing or refining of hydrocarbons or coal if that substance

    • (i) is asphalt or a lubricant, or

    • (ii) is a suitable source of energy by itself or when it is combined or used in association with something else;

  • (b) prescribe the form and content of the monthly return referred to in subsection 59(1); and

  • (c) provide for such other matters or things as may be necessary to carry out the provisions of this Part.

  • 1977-78, c. 24, s. 1
  • 1980-81-82-83, c. 114, s. 38

PART VICanadian Ownership Provisions

DIVISION ISpecial Charge and Taxation

Marginal note:Definitions

 All words and expressions used in this Division have the same meanings as in Part V.

  • R.S., 1985, c. E-6, s. 65
  • R.S., 1985, c. 7 (2nd Supp.), s. 71

Marginal note:Charge on petroleum

  •  (1) There shall be imposed, levied and collected on

    • (a) each cubic metre of domestic petroleum received for processing or consumption in Canada, and

    • (b) each cubic metre of foreign petroleum or petroleum product imported into Canada for processing, consumption, sale or other use in Canada,

    in any month or part of a month a special charge in such amount not exceeding seven dollars and twenty-five cents 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:Application of certain provisions

    (2) Subsection 57(2) and sections 58 to 64 apply, with such modifications as the circumstances require, in respect of a special charge imposed under subsection (1).

  • Marginal note:Transitional

    (3) Effective May 1, 1981, the amount of seven dollars and twenty-five cents per cubic metre on

    • (a) domestic petroleum received for processing or consumption in Canada, and

    • (b) foreign petroleum or petroleum product imported into Canada for processing, consumption, sale or other use in Canada,

    shall be deemed to have been the amount prescribed in a tariff of charges for the month of May, 1981 by order of the Governor in Council pursuant to subsection (1) and that amount shall continue to be the amount of the charge in respect of each subsequent month until it is 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. 39

 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 72]

DIVISION IICanadian Ownership Account

Definition of account

  •  (1) In this section, account means the Canadian Ownership Account established under Energy, Mines and Resources Vote 5c of Appropriation Act No. 4, 1980-81.

  • Marginal note:Crediting of account

    (2) All amounts received in respect of a special charge imposed pursuant to section 66 shall be credited to the account.

  • Marginal note:Account charges

    (3) In addition to the investments authorized to be charged to the account under the Vote referred to in subsection (1), there shall be charged to the account

    • (a) the amounts required to be refunded or reimbursed to a person under Division I; and

    • (b) subject to the approval by order of the Governor in Council and in accordance with such terms and conditions, if any, as he may, on the recommendation of the Minister and the Minister of Finance prescribe, such amounts as are from time to time required by the Minister for investment in shares, debentures, bonds or other evidences of indebtedness of or for property acquisitions from any person in order to increase Canadian public ownership of the oil and gas industry in Canada and to repay loans or expenses incurred for that purpose.

  • Marginal note:Account investments

    (4) Notwithstanding anything in this Act or any other Act of Parliament, shares, debentures, bonds or other evidences of indebtedness issued pursuant to an investment referred to in paragraph (3)(b) shall be held in the name of the Minister to the credit of the account.

  • Marginal note:Report

    (5) Within three months after the end of each fiscal year, the Minister shall cause to be prepared a report in respect of the operation of the account during that year 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. 71
  • R.S., 1985, c. 7 (2nd Supp.), s. 73
 
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