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Greenhouse Gas Pollution Pricing Act (S.C. 2018, c. 12, s. 186)

Act current to 2022-05-02 and last amended on 2022-01-01. Previous Versions

PART 1Fuel Charge (continued)

DIVISION 6Administration and Enforcement (continued)

SUBDIVISION HAppeal (continued)

Marginal note:Appeal to Tax Court of Canada

  •  (1) Subject to subsection (2), a person that has filed a notice of objection to an assessment may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after

    • (a) the Minister has confirmed the assessment or has reassessed; or

    • (b) 180 days have elapsed after the day on which the notice of objection was filed and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed.

  • Marginal note:No appeal

    (2) No appeal under subsection (1) may be instituted after the expiry of 90 days after the day on which notice that the Minister has reassessed or confirmed the assessment is sent to the person under subsection 113(10).

  • Marginal note:Amendment of appeal

    (3) The Tax Court of Canada may, on any terms that it sees fit, authorize a person that has instituted an appeal in respect of a matter to amend the appeal to include any further assessment in respect of the matter that the person is entitled under this section to appeal.

Marginal note:Extension of time to appeal

  •  (1) If no appeal to the Tax Court of Canada under section 116 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court of Canada for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just.

  • Marginal note:Contents of application

    (2) An application must set out the reasons why the appeal was not instituted within the time limited under section 116 for doing so.

  • Marginal note:How application made

    (3) An application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the Tax Court of Canada Act, three copies of the application together with three copies of the notice of appeal.

  • Marginal note:Copy to Deputy Attorney General of Canada

    (4) The Tax Court of Canada must send a copy of the application to the office of the Deputy Attorney General of Canada.

  • Marginal note:When order to be made

    (5) An order must not be made under this section unless

    • (a) the application is made within one year after the expiry of the time limited under section 116 for appealing; and

    • (b) the person demonstrates that

      • (i) within the time limited under section 116 for appealing, the person

        • (A) was unable to act or to give a mandate to act in their name, or

        • (B) had a bona fide intention to appeal,

      • (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application,

      • (iii) the application was made as soon as circumstances permitted it to be made, and

      • (iv) there are reasonable grounds for the appeal.

Marginal note:Limitation on appeals to the Tax Court of Canada

  •  (1) Despite section 116, if a person has filed a notice of objection to an assessment, the person may appeal to the Tax Court of Canada to have the assessment vacated, or a reassessment made, only with respect to

    • (a) an issue in respect of which the person has complied with subsection 113(2) in the notice and the relief sought in respect of the issue as specified by the person in the notice; or

    • (b) an issue described in subsection 113(5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue.

  • Marginal note:No appeal if waiver

    (2) Despite section 116, a person may not appeal to the Tax Court of Canada to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person.

Marginal note:Institution of appeals

 An appeal to the Tax Court of Canada under this Part must be instituted in accordance with the Tax Court of Canada Act.

Marginal note:Disposition of appeal

 The Tax Court of Canada may dispose of an appeal from an assessment by

  • (a) dismissing it; or

  • (b) allowing it and

    • (i) vacating the assessment, or

    • (ii) referring the assessment back to the Minister for reconsideration and reassessment.

Marginal note:References to Tax Court of Canada

  •  (1) If the Minister and another person agree in writing that a question arising under this Part, in respect of any assessment or proposed assessment of the person, should be determined by the Tax Court of Canada, that question must be determined by that Court.

  • Marginal note:Time during consideration not to count

    (2) For the purpose of making an assessment of a person that agreed in writing to the determination of a question, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court of Canada to have a question determined and the day on which the question is finally determined must not be counted in the computation of

    • (a) the four-year period referred to in subsection 111(1);

    • (b) the period within which a notice of objection to an assessment may be filed under section 113; or

    • (c) the period within which an appeal may be instituted under section 116.

Marginal note:Reference of common questions to Tax Court of Canada

  •  (1) If the Minister is of the opinion that a question arising out of one and the same transaction or occurrence or series of transactions or occurrences is common to assessments or proposed assessments in respect of two or more persons, the Minister may apply to the Tax Court of Canada for a determination of the question.

  • Marginal note:Contents of application

    (2) An application must set out

    • (a) the question in respect of which the Minister requests a determination;

    • (b) the names of the persons that the Minister seeks to have bound by the determination; and

    • (c) the facts and reasons on which the Minister relies and on which the Minister based or intends to base assessments of each person named in the application.

  • Marginal note:Service

    (3) A copy of the application must be served by the Minister on each of the persons named in it and on any other person that, in the opinion of the Tax Court of Canada, is likely to be affected by the determination of the question.

  • Marginal note:Determination by Tax Court of Canada of question

    (4) If the Tax Court of Canada is satisfied that a determination of a question set out in an application will affect assessments or proposed assessments in respect of two or more persons that have been served with a copy of the application and that are named in an order of the Tax Court of Canada under this subsection, it may

    • (a) if none of the persons named in the order has appealed from such an assessment, proceed to determine the question in any manner that it considers appropriate; or

    • (b) if one or more of the persons named in the order has or have appealed, make any order that it considers appropriate joining a party or parties to that appeal or those appeals and proceed to determine the question.

  • Marginal note:Determination final and conclusive

    (5) Subject to subsection (6), if a question set out in an application is determined by the Tax Court of Canada, the determination is final and conclusive for the purposes of any assessments of persons named by the Court under subsection (4).

  • Marginal note:Appeal

    (6) If a question set out in an application is determined by the Tax Court of Canada, the Minister or any of the persons that have been served with a copy of the application and that are named in an order of the Court under subsection (4) may, in accordance with the provisions of this Part, the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from or applications for judicial review of decisions of the Tax Court of Canada, appeal from the determination.

  • Marginal note:Parties to appeal

    (7) The parties that are bound by a determination are parties to any appeal from the determination.

  • Marginal note:Time during consideration not counted

    (8) For the purpose of making an assessment of a person, filing a notice of objection to an assessment or instituting an appeal from an assessment, the periods described in subsection (9) must not be counted in the computation of

    • (a) the four-year period referred to in subsection 111(1);

    • (b) the period within which a notice of objection to an assessment may be filed under section 113; or

    • (c) the period within which an appeal may be instituted under section 116.

  • Marginal note:Excluded periods

    (9) The period that is not to be counted in the computation of the periods described in paragraphs (8)(a) to (c) is the time between the day on which an application that is made under this section is served on a person under subsection (3) and

    • (a) in the case of a person named in an order of the Tax Court of Canada under subsection (4), the day on which the determination becomes final and conclusive and not subject to any appeal; or

    • (b) in the case of any other person, the day on which the person is served with a notice that the person has not been named in an order of the Tax Court of Canada under subsection (4).

SUBDIVISION IPenalties

Marginal note:Failure to file a return when required

 Every person that fails to file a return for a reporting period as and when required under this Part is liable to pay a penalty equal to the sum of

  • (a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid on the day on which the return was required to be filed, and

  • (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed.

Marginal note:Failure to file by electronic transmission

 In addition to any other penalty under this Part, every person that fails to file a return under this Part for a reporting period as required by subsection 89(3) is liable to pay a penalty equal to an amount determined in prescribed manner.

Marginal note:Waiving or cancelling penalties

  •  (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 or cancel all or any portion of any penalty under this Part payable by the person in respect of the reporting period.

  • Marginal note:Interest if amount waived or cancelled

    (2) If a person has paid an amount of penalty and the Minister waives or cancels that amount under subsection (1), the Minister must pay interest on the amount paid by the person 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 amount is rebated to the person.

Marginal note:Failure to register

 Every person that is required to be registered under Division 4 of this Part but does not apply for registration under that Division as and when required is liable to pay a penalty of $2,000.

Marginal note:General penalty

 Every person that fails to comply with any provision of this Part for which no other penalty is specified is liable to pay a penalty of $250.

Marginal note:Failure to answer demand

 Every person that fails to file a return as and when required under a demand issued under section 92 is liable to a penalty of $500.

Marginal note:Failure to provide information

 Every person that fails to provide any information or record as and when required under this Part is liable to a penalty of $250 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.

Marginal note:Failure to provide information

 Every person that fails to report an amount prescribed by regulation, or to provide information prescribed by regulation, in a return prescribed by regulation as and when required, or that misstates such an amount or such information in such a return, is liable to pay a penalty, in addition to any other penalty under this Part, equal to an amount determined in prescribed manner for each such failure or misstatement by the person.

Marginal note:False statements or omissions

 Every person that knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) is liable to pay a penalty of the greater of $500 and 25% of the total of

  • (a) if the false statement or omission is relevant to the determination of an amount payable under this Part by the person, the amount, if any, by which

    • (i) the amount payable

    exceeds

    • (ii) the amount that would be payable by the person if the amount payable were determined on the basis of the information provided in the return, and

  • (b) if the false statement or omission is relevant to the determination of a rebate or any other payment that may be obtained under this Part, the amount, if any, by which

    • (i) the amount that would be the rebate or other payment payable to the person if the rebate or other payment were determined on the basis of the information provided in the return

    exceeds

    • (ii) the amount of the rebate or other payment payable to the person.

SUBDIVISION JOffences and Punishment

Marginal note:Offence for failure to file return or to comply with demand or order

  •  (1) Every person that fails to file or make a return as and when required under this Part or that fails to comply with an obligation under subsection 104(6) or (9) or section 106, or an order made under section 137, is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $2,000 and not more than $40,000 or to imprisonment for a term not exceeding 12 months, or to both.

  • Marginal note:Saving

    (2) A person that is convicted of an offence under subsection (1) for a failure to comply with a provision of this Part is not liable to pay a penalty under this Part for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made.

Marginal note:Offences for false or deceptive statement

  •  (1) Every person commits an offence that

    • (a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, certificate, statement, document, record or answer filed or made as required under this Part;

    • (b) for the purposes of evading payment of any amount payable under this Part, or obtaining a rebate or other payment payable under this Part to which the person is not entitled,

      • (i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or

      • (ii) makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person;

    • (c) intentionally, in any manner, evades or attempts to evade compliance with this Part or payment of an amount payable under this Part;

    • (d) intentionally, in any manner, obtains or attempts to obtain a rebate or other payment payable under this Part to which the person is not entitled; or

    • (e) conspires with any person to commit an offence described in any of paragraphs (a) to (d).

  • Marginal note:Punishment

    (2) Every person that commits an offence under subsection (1) is guilty of an offence punishable on summary conviction and, in addition to any penalty otherwise provided, is liable to

    • (a) a fine of not less than 50%, and not more than 200%, of the amount payable that was sought to be evaded, or of the rebate or other payment sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $2,000 and not more than $40,000;

    • (b) imprisonment for a term not exceeding two years; or

    • (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding two years.

  • Marginal note:Prosecution on indictment

    (3) Every person that is charged with an offence described in subsection (1) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to

    • (a) a fine of not less than 100%, and not more than 200%, of the amount payable that was sought to be evaded, or of the rebate or other payment sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $5,000 and not more than $100,000;

    • (b) imprisonment for a term not exceeding five years; or

    • (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding five years.

  • Marginal note:Penalty on conviction

    (4) A person that is convicted of an offence under this section is not liable to pay a penalty imposed under this Part for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made.

  • Marginal note:Stay of appeal

    (5) If, in any appeal under this Part, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court of Canada and, upon that filing, the proceedings before the Tax Court of Canada are stayed pending a final determination of the outcome of the prosecution.

 
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