PART 1Fuel Charge (continued)
DIVISION 6Administration and Enforcement (continued)
SUBDIVISION APayments (continued)
Marginal note:Execution of returns, etc.
90 A return (other than a return filed by way of electronic filing under section 89), certificate or other document made under this Part (other than an exemption certificate referred to in section 36) by a person that is not an individual must be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person and the following people are deemed to be so duly authorized,
(a) if the person is a corporation or an association or organization that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the person; and
(b) if the person is the estate or succession of a deceased individual, the personal representative of the estate or succession.
Marginal note:Extension of time
91 (1) The Minister may at any time extend, in writing, the time for filing a return or providing information under this Part.
Marginal note:Effect of extension
(2) If the Minister extends the time within which a person must file a return or provide information under subsection (1),
(a) the return must be filed, or the information must be provided, within the time so extended;
(b) any amount payable that the person is required to report in the return must be paid within the time so extended;
(c) any interest payable under section 97 on the amount referred to in paragraph (b) must be calculated as though the amount were required to be paid on the day on which the extended time expires; and
(d) any penalty payable under section 123 in respect of the return must be calculated as though the return were required to be filed on the day on which the extended time expires.
Marginal note:Demand for return
92 The Minister may, on demand sent by the Minister, require a person to file, within any reasonable time stipulated in the demand, a return under this Part for any period designated in the demand.
SUBDIVISION BAdministration and Officers
Marginal note:Minister’s duty
93 The Minister must administer and enforce this Part and the Commissioner may exercise the powers and perform the duties of the Minister under this Part.
94 (1) The persons that are necessary to administer and enforce this Part are to be appointed, employed or engaged in the manner authorized by law.
Marginal note:Delegation of powers
(2) The Minister may authorize any person employed or engaged by the Canada Revenue Agency or who occupies a position of responsibility in the Canada Revenue Agency to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Part.
Marginal note:Administration of oaths
95 Any person, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Part, and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.
96 (1) The Minister may, for any purpose related to the administration or enforcement of this Part, authorize any person, whether or not the person is an officer of the Canada Revenue Agency, to make any inquiry that the Minister may deem necessary with reference to anything relating to the administration or enforcement of this Part.
Marginal note:Appointment of hearing officer
(2) If the Minister, under subsection (1), authorizes a person to make an inquiry, the Minister must forthwith apply to the Tax Court of Canada for an order appointing a hearing officer before whom the inquiry will be held.
Marginal note:Powers of hearing officer
(3) For the purposes of an inquiry authorized under subsection (1), a hearing officer appointed under subsection (2) in relation to the inquiry has all the powers conferred on a commissioner by sections 4 and 5 of the Inquiries Act and that may be conferred on a commissioner under section 11 of that Act.
Marginal note:When powers to be exercised
(4) A hearing officer appointed under subsection (2) in relation to an inquiry must exercise the powers conferred on a commissioner by section 4 of the Inquiries Act in relation to any persons that the person authorized to make the inquiry considers appropriate for the conduct of the inquiry, but the hearing officer is not to exercise the power to punish any person unless, on application by the hearing officer, a judge, including a judge of a county court, certifies that the power may be exercised in the matter disclosed in the application and the applicant has given to the person in respect of whom the power is proposed to be exercised 24 hours notice of the hearing of the application, or any shorter notice that the judge considers reasonable.
Marginal note:Rights of witnesses
(5) Any person who gives evidence in an inquiry authorized under subsection (1) is entitled to be represented by counsel and, on request made by the person to the Minister, to receive a transcript of that evidence.
Marginal note:Rights of person investigated
(6) Any person whose affairs are investigated in the course of an inquiry authorized under subsection (1) is entitled to be present and to be represented by counsel throughout the inquiry unless the hearing officer appointed under subsection (2), on application by the Minister or a person giving evidence, orders otherwise in relation to the whole or any part of the inquiry, on the ground that the presence of the person and the person’s counsel, or either of them, would be prejudicial to the effective conduct of the inquiry.
Marginal note:Compound interest on amounts not paid when required
97 (1) If a person fails to pay an amount to the Receiver General as and when required under this Part, the person must pay to the Receiver General interest on the amount. The interest must be compounded daily at the prescribed rate and computed for the period that begins on the first day after the day on or before which the amount was required to be paid and that ends on the day the amount is paid.
Marginal note:Payment of interest that is compounded
(2) For the purposes of subsection (1), interest that is compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest must be added to the unpaid amount at the end of the particular day.
Marginal note:Payment before specified date
(3) If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Part on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister must waive any interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment.
Marginal note:Compound interest on amounts owed by Her Majesty
98 Interest must be compounded daily at the prescribed rate on amounts owed under this Part by Her Majesty in right of Canada to a person and computed for the period beginning on the first day after the day on which the amount is required to be paid by Her Majesty in right of Canada and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty in right of Canada.
Marginal note:Application of interest provisions if Part amended
99 For greater certainty, if a provision of an Act amends this Part and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which the provision is assented to, the provisions of this Part that relate to the calculation and payment of interest apply in respect of the amendment as though the provision had been assented to on the particular day.
Marginal note:Waiving or reducing interest
100 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive, cancel or reduce any interest payable by the person under this Part on an amount that is required to be paid by the person under this Part in respect of the reporting period.
Marginal note:Interest where amounts waived or reduced
(2) If a person has paid an amount of interest and the Minister has waived or reduced under subsection (1) any portion of the amount, the Minister must pay interest at the prescribed rate on an amount equal to the portion of the amount that was waived or reduced beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the portion is rebated to the person.
Marginal note:Cancellation of penalties and interest
101 If at any time a person pays all charges and amounts under section 72 payable by the person under this Part for a reporting period of the person and, immediately before that time, the total, for the reporting period, of all interest payable by the person under section 97 and penalties payable under section 123 is not more than $25, the Minister may cancel the total of the penalties and interest.
SUBDIVISION DFinancial Administration Act and Service Fees Act
Marginal note:Dishonoured instruments
102 For the purposes of this Part and section 155.1 of the Financial Administration Act, any charge that is payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Part is deemed to be an amount that is payable by the person at that time under this Part. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Part is paid.
Marginal note:Service Fees Act
SUBDIVISION ERecords and Information
Marginal note:Keeping records
104 (1) Every person that pays or is required to pay a charge, every person that is required under this Part to file a return and every person that makes an application for a rebate must keep all records that are necessary to enable the determination of the person’s liabilities and obligations under this Part or the amount of any rebate to which the person is entitled under this Part and whether the person has complied with this Part.
Marginal note:Minister may specify information
(2) The Minister may specify the form a record is to take and any information that the record must contain.
Marginal note:Language and location of record
(3) Unless otherwise authorized by the Minister, a record must be kept in Canada in English or in French.
Marginal note:Electronic records
(4) Every person required under this Part to keep a record that does so electronically must ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record.
(5) The Minister may, on any terms and conditions that are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (4).
Marginal note:Inadequate records
(6) If a person fails to keep adequate records for the purposes of this Part, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person must keep the records specified by the Minister.
Marginal note:General period for retention
(7) Every person that is required to keep records must retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed.
Marginal note:Objection or appeal
(8) If a person that is required under this Part to keep records serves a notice of objection or is a party to an appeal or reference under this Part, the person must retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of.
Marginal note:Demand by Minister
(9) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Part, the Minister may, by a demand served personally or confirmed delivery service, require any person required under this Part to keep records to retain those records for any period that is specified in the demand, and the person must comply with the demand.
Marginal note:Permission for earlier disposal
(10) A person that is required under this Part to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister.
Marginal note:Electronic funds transfer
Marginal note:Requirement to provide information or record
106 (1) Despite any other provision of this Part, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of this Part, by a notice served or sent in accordance with subsection (1.1), require a person resident in Canada or a person that is not resident in Canada but that is engaged in activities in Canada to provide any information or record.
(1.1) A notice referred to in subsection (1) may be
(a) served personally;
(b) sent by confirmed delivery service; or
(c) sent electronically to a bank or credit union (as defined in subsection 123(1) of the Excise Tax Act) that has provided written consent to receive notices under subsection (1) electronically.
Marginal note:Unnamed persons
(2) The Minister must not impose on any person (in this section referred to as a “third party”) a requirement to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (3).
Marginal note:Judicial authorization
(3) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this subsection referred to as the “group”) if the judge is satisfied by information on oath that
(a) the person or group is ascertainable; and
(b) the requirement is made to verify compliance by the person or persons in the group with any obligation under this Part.
- 2018, c. 12, s. 186 “106”
- 2021, c. 23, s. 78
107 (1) The following definitions apply in this section.
- authorized person
authorized person means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Part. (personne autorisée)
- business number
business number means the number (other than a Social Insurance Number) used by the Minister to identify a person registered for the purposes of this Part. (numéro d’entreprise)
- confidential information
confidential information means information of any kind and in any form that relates to one or more persons and that is
(a) obtained by or on behalf of the Minister for the purposes of this Act, or
(b) prepared from information referred to in paragraph (a),
but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (13) and (15) to a representative of a government entity that is not an official, includes only the information described in paragraph (6)(b). (renseignement confidentiel)
- court of appeal
court of appeal has the same meaning as in section 2 of the Criminal Code. (cour d’appel)
- government entity
government entity means
(a) a department or agency of the government of Canada or of a province;
(b) a municipality;
(c) an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act;
(d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is
(i) Her Majesty in right of Canada,
(ii) Her Majesty in right of a province,
(iii) a municipality, or
(iv) a corporation described in this paragraph; or
(e) a board or commission, established by Her Majesty in right of Canada or a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality. (entité gouvernementale)
municipality means an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated. (municipalité)
official means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of Her Majesty in right of Canada or a province, or a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. (fonctionnaire)
representative of a government entity means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (2), (3), (13) and (15), a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. (représentant)
Marginal note:Provision of confidential information
(2) Except as authorized under this section, an official or other representative of a government entity must not knowingly
(a) provide, or allow to be provided, to any person any confidential information;
(b) allow any person to have access to any confidential information; or
(c) use any confidential information other than in the course of the administration or enforcement of this Act.
Marginal note:Confidential information evidence not compellable
(3) Despite any other Act of Parliament or other law, no official or other representative of a government entity is required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information.
Marginal note:Communications — proceedings have been commenced
(4) Subsections (2) and (3) do not apply in respect of
(a) criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or
(b) any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan, the Employment Insurance Act or any other Act of Parliament or law of a province that provides for the payment of a duty or tax.
Marginal note:Authorized provision of confidential information
(5) The Minister may provide appropriate persons with any confidential information that may reasonably be regarded as necessary solely for a purpose relating to the life, health or safety of an individual or to the environment in Canada or any other country.
Marginal note:Disclosure of confidential information
(6) An official may provide any confidential information
(a) to an official of the Department of the Environment solely for the purposes of Part 2 or the formulation or evaluation of greenhouse gas pollution pricing policy; or
(b) to a person identified in subsection 211(6) of the Excise Act, 2001, but only to the extent that the information is described in that subsection and solely for the applicable purposes identified in that subsection.
Marginal note:Restrictions on information sharing
(7) No information may be provided to a representative of a government entity under paragraph (6)(b) in connection with a program, activity or service provided or undertaken by the government entity unless the government entity uses the business number as an identifier in connection with the program, activity or service.
Marginal note:Public disclosure
(8) The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number.
Marginal note:Public disclosure by representative of government entity
(9) A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if
(a) a representative of the government entity was provided with that information pursuant to paragraph (6)(b); and
(b) the government entity uses the business number as an identifier in connection with the program, activity or service.
Marginal note:Serious offences
(10) An official may provide information to a law enforcement officer of an appropriate police organization in the circumstances described in subsection 211(6.4) of the Excise Act, 2001.
Marginal note:Threats to security
(11) An official may provide information to the head, or their delegate, of a recipient Government of Canada institution listed in Schedule 3 to the Security of Canada Information Sharing Act in the circumstances described in subsection 211(6.5) of the Excise Act, 2001.
Marginal note:Measures to prevent unauthorized use or disclosure
(12) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including
(a) holding a hearing in camera;
(b) banning the publication of the information;
(c) concealing the identity of the person to whom the information relates; and
(d) sealing the records of the proceeding.
Marginal note:Disclosure to person or on consent
(13) An official or other representative of a government entity may provide confidential information relating to a person
(a) to that person; and
(b) with the consent of that person, to any other person.
Marginal note:Confirmation of registration and business number
(14) On being provided by any person with information specified by the Minister sufficient to identify a single person and a number, an official may confirm or deny that the following statements are both true:
(a) the identified person is registered under Division 4 of this Part; and
(b) the number is the business number of the identified person.
Marginal note:Appeal from order or direction
(15) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official or other representative of a government entity to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to
(a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or
(b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada.
Marginal note:Disposition of appeal
(16) The court to which an appeal is taken under subsection (15) may allow the appeal and quash the order or direction appealed from or may dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts must apply, with any modifications that the circumstances require, in respect of an appeal instituted under subsection (15).
(17) An appeal instituted under subsection (15) must stay the operation of the order or direction appealed from until judgment is pronounced.
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