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

Act current to 2022-01-12 and last amended on 2022-01-01. Previous Versions

PART 1Fuel Charge (continued)

DIVISION 6Administration and Enforcement (continued)

SUBDIVISION KInspections (continued)

Marginal note:Copies

 If any record is seized, inspected, audited, examined or provided under any of sections 96, 106 and 141 to 143, the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Canada Revenue Agency may make or cause to be made one or more copies of it and, in the case of an electronic record, make or cause to be made a print-out of the electronic record, and any record purporting to be certified by the Minister or an authorized person to be a copy of the record, or to be a print-out of an electronic record, made under this section is evidence of the nature and content of the original record and has the same probative force as the original record would have if it were proven in the ordinary way.

Marginal note:Compliance

 Every person must, unless the person is unable to do so, do everything the person is required to do by or pursuant to any of sections 106 and 141 to 145 and no person is to, physically or otherwise, do or attempt to do any of the following:

  • (a) interfere with, hinder or molest any official as defined in section 107 doing anything the official is authorized to do under this Part; or

  • (b) prevent any official from doing anything the official is authorized to do under this Part.

Marginal note:Information respecting non-resident persons

 Every person that is liable, at any time in a calendar year, to pay an amount of charge under this Part must, in respect of each non-resident person with which it was not, in prescribed circumstances, dealing at arm’s length at any time in the year, file with the Minister, within six months after the end of the year, prescribed information for the year in respect of transactions with that person.

SUBDIVISION LCollection

Marginal note:Definitions

  •  (1) The following definitions apply in this section.

    action

    action means an action to collect a charge debt of a person and includes a proceeding in a court and anything done by the Minister under any of sections 152 to 157. (action)

    charge debt

    charge debt means any amount payable by a person under this Part. (dette)

    legal representative

    legal representative of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate or succession that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate or succession. (représentant légal)

  • Marginal note:Debts to Her Majesty

    (2) A charge debt is a debt due to Her Majesty in right of Canada and is recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Part.

  • Marginal note:Court proceedings

    (3) The Minister may not commence a proceeding in a court to collect a charge debt of a person in respect of an amount that may be assessed under this Part, unless when the proceeding is commenced the person has been or may be assessed for that amount.

  • Marginal note:No actions after limitation period

    (4) The Minister may not commence an action to collect a charge debt after the end of the limitation period for the collection of the charge debt.

  • Marginal note:Limitation period

    (5) The limitation period for the collection of a charge debt of a person

    • (a) begins

      • (i) if a notice of assessment in respect of the charge debt, or a notice referred to in subsection 158(1) in respect of the charge debt, is sent to or served on the person, on the last day on which one of those notices is sent or served, and

      • (ii) if no notice referred to in subparagraph (i) in respect of the charge debt was sent or served, on the earliest day on which the Minister can commence an action to collect that charge debt; and

    • (b) ends, subject to subsection (9), on the day that is 10 years after the day on which it begins.

  • Marginal note:Limitation period restarted

    (6) The limitation period described in subsection (5) for the collection of a charge debt of a person restarts (and ends, subject to subsection (9), on the day that is 10 years after the day on which it restarts) on any day, before it would otherwise end, on which

    • (a) the person acknowledges the charge debt in accordance with subsection (7);

    • (b) all or part of the charge debt is deemed under section 85 to have been paid;

    • (c) the Minister commences an action to collect the charge debt; or

    • (d) the Minister assesses, under this Part, another person in respect of the charge debt.

  • Marginal note:Acknowledgement of charge debts

    (7) A person acknowledges a charge debt if the person

    • (a) promises, in writing, to pay the charge debt;

    • (b) makes a written acknowledgement of the charge debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or

    • (c) makes a payment, including a purported payment by way of a negotiable instrument that is dishonoured, on account of the charge debt.

  • Marginal note:Agent or mandatary or legal representative

    (8) For the purposes of this section, an acknowledgement made by a person’s agent or mandatary or legal representative has the same effect as if it were made by the person.

  • Marginal note:Extension of limitation period

    (9) In computing the day on which a limitation period ends, there must be added the number of days on which one or more of the following is the case:

    • (a) the Minister has postponed collection action against the person under subsection (12) in respect of the charge debt;

    • (b) the Minister has accepted and holds security in lieu of payment of the charge debt;

    • (c) if the person was resident in Canada on the applicable date described in paragraph (5)(a) in respect of the charge debt, the person is non-resident;

    • (d) the Minister may not, because of any of subsections 150(2) to (5), take any of the actions described in subsection 150(1) in respect of the charge debt; or

    • (e) an action that the Minister may otherwise take in respect of the charge debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act, of the Companies’ Creditors Arrangement Act or of the Farm Debt Mediation Act.

  • Marginal note:Assessment before collection

    (10) The Minister may not take any collection action under sections 152 to 157 in respect of any amount payable by a person that may be assessed under this Part, other than interest under section 97, unless the amount has been assessed.

  • Marginal note:Payment of remainder

    (11) If the Minister sends a notice of assessment to a person, any amount assessed then remaining unpaid is payable forthwith by the person to the Receiver General.

  • Marginal note:Minister may postpone collection

    (12) The Minister may, subject to any terms and conditions that the Minister may stipulate, postpone collection action against a person in respect of all or any part of any amount assessed that is the subject of a dispute between the Minister and the person.

  • Marginal note:Interest on judgments

    (13) If a judgment is obtained for any amount payable under this Part, including a certificate registered under section 152, the provisions of this Part by which interest is payable for a failure to pay an amount apply, with any modifications that the circumstances require, to the failure to pay the judgment debt, and the interest is recoverable in like manner as the judgment debt.

  • Marginal note:Litigation costs

    (14) If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Part applies, sections 149 and 152 to 158 apply to the amount as if it were payable under this Part.

Marginal note:Security

  •  (1) The Minister may, if the Minister considers it advisable, accept security in an amount and a form satisfactory to the Minister for the payment of any amount that is or may become payable under this Part.

  • Marginal note:Surrender of excess security

    (2) If a person that has given security, or on whose behalf security has been given, under this section requests in writing that the Minister surrender the security or any part of it, the Minister must surrender the security to the extent that its value exceeds, at the time the request is received by the Minister, the amount that is sought to be secured.

Marginal note:Collection restrictions

  •  (1) If a person is liable for the payment of an amount under this Part, the Minister must not, for the purpose of collecting the amount, take any of the following actions until the end of 90 days after the date of a notice of assessment under this Part in respect of the amount:

    • (a) commence legal proceedings in a court;

    • (b) certify the amount under section 152;

    • (c) require a person to make a payment under subsection 153(1);

    • (d) require an institution or a person to make a payment under subsection 153(2);

    • (e) require a person to turn over moneys under subsection 156(1); or

    • (f) give a notice, issue a certificate or make a direction under subsection 157(1).

  • Marginal note:No action after service of notice of objection

    (2) If a person has served a notice of objection under this Part to an assessment of an amount payable under this Part, the Minister must not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) until the end of 90 days after the date of the notice to the person that the Minister has confirmed or varied the assessment.

  • Marginal note:No action after making appeal to Tax Court

    (3) If a person has appealed to the Tax Court of Canada from an assessment of an amount payable under this Part, the Minister must not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) before the earlier of the day on which a copy of the decision of the Court is mailed to the person and the day on which the person discontinues the appeal.

  • Marginal note:No action pending determination by Tax Court

    (4) If a person has agreed under subsection 121(1) that a question should be determined by the Tax Court of Canada, or if a person is served with a copy of an application made under subsection 122(1) to that Court for the determination of a question, the Minister must not take any of the actions described in subsection (1) for the purpose of collecting that part of an amount assessed, the liability for payment of which could be affected by the determination of the question, before the day on which the question is determined by the Court.

  • Marginal note:Action after judgment

    (5) Despite any other provision in this section, if a person has served a notice of objection under this Part to an assessment or has appealed to the Tax Court of Canada from an assessment and agrees in writing with the Minister to delay proceedings on the objection or appeal, as the case may be, until judgment has been given in another action before the Tax Court of Canada, the Federal Court of Appeal or the Supreme Court of Canada in which the issue is the same or substantially the same as that raised in the objection or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount assessed, or a part of it, determined in a manner consistent with the judgment of the Court in the other action at any time after the Minister notifies the person in writing that the judgment has been given by the Court in the other action.

  • Marginal note:Collection of large amounts

    (6) Despite subsections (1) to (5), if, at any time, the total of all amounts that a person has been assessed under this Part and that remain unpaid exceeds $1,000,000, the Minister may collect up to 50% of the total.

Marginal note:Over $10,000,000 — security

  •  (1) The Minister may, by sending a notice to a person, require security in a form satisfactory to the Minister and in an amount up to a specified amount that is the greater of zero dollars and the amount that is determined by the formula

    [(A/2) – B] – $10,000,000

    where

    A
    is the total of all amounts, each of which is an amount that the person has been assessed under this Part in respect of which a portion remains unpaid,
    B
    is the greater of zero dollars and the amount that is determined by the formula

    C – (D/2)

    where

    C
    is the total of all amounts that the person has paid against the amount determined for A in the first formula in this subsection, and
    D
    is the amount determined for A in the first formula in this subsection.
  • Marginal note:When security to be given

    (2) The security required under subsection (1)

    • (a) must be given to the Minister no later than 60 days after the day on which the Minister required the security; and

    • (b) must be in a form satisfactory to the Minister.

  • Marginal note:Failure to comply

    (3) Despite subsections 150(1) to (5), the Minister may collect an amount equivalent to the amount of security that was required under subsection (1) if the security required under that subsection is not given to the Minister as set out in this section.

Marginal note:Certificates

  •  (1) Any amount payable by a person (in this section referred to as the “debtor”) under this Part that has not been paid as and when required under this Part may be certified by the Minister as an amount payable by the debtor.

  • Marginal note:Registration in court

    (2) On production to the Federal Court, a certificate made under subsection (1) in respect of a debtor must be registered in the Court and when so registered has the same effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in the Court against the debtor for a debt in the amount certified plus interest on the amount as provided under this Part to the day of payment and, for the purposes of those proceedings, the certificate is deemed to be a judgment of the Court against the debtor for a debt due to Her Majesty in right of Canada and enforceable as such.

  • Marginal note:Costs

    (3) All reasonable costs and charges incurred or paid for the registration in the Federal Court of a certificate made under subsection (1) or in respect of any proceedings taken to collect the amount certified are recoverable in like manner as if they had been included in the amount certified in the certificate when it was registered.

  • Marginal note:Charge on property

    (4) A document issued by the Federal Court evidencing a registered certificate in respect of a debtor, a writ of that Court issued pursuant to the certificate or any notification of the document or writ (which document, writ or notification is in this section referred to as a “memorial”) may be filed, registered or otherwise recorded for the purpose of creating a charge, lien or priority on, or a binding interest in property in a province, or any interest in, or for civil law any right in, such property, held by the debtor, in the same manner as a document evidencing

    • (a) a judgment of the superior court of the province against a person for a debt owing by the person, or

    • (b) an amount payable or required to be remitted by a person in the province in respect of a debt owing to Her Majesty in right of the province

    may be filed, registered or otherwise recorded in accordance with the law of the province to create a charge, lien or priority on, or a binding interest in, the property or interest.

  • Marginal note:Creation of charge

    (5) If a memorial has been filed, registered or otherwise recorded under subsection (4),

    • (a) a charge, lien or priority is created on, or a binding interest is created in, property in the province, or any interest in, or for civil law any right in, such property, held by the debtor, or

    • (b) such property, or interest or right in the property, is otherwise bound,

    in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), and the charge, lien, priority or binding interest created is subordinate to any charge, lien, priority or binding interest in respect of which all steps necessary to make it effective against other creditors were taken before the time the memorial was filed, registered or otherwise recorded.

  • Marginal note:Proceedings in respect of memorial

    (6) If a memorial is filed, registered or otherwise recorded in a province under subsection (4), proceedings may be taken in the province in respect of the memorial, including proceedings

    • (a) to enforce payment of the amount evidenced by the memorial, interest on the amount and all costs and charges paid or incurred in respect of

      • (i) the filing, registration or other recording of the memorial, and

      • (ii) proceedings taken to collect the amount,

    • (b) to renew or otherwise prolong the effectiveness of the filing, registration or other recording of the memorial,

    • (c) to cancel or withdraw the memorial wholly or in respect of any of the property, or interests or rights, affected by the memorial, or

    • (d) to postpone the effectiveness of the filing, registration or other recording of the memorial in favour of any right, charge, lien or priority that has been or is intended to be filed, registered or otherwise recorded in respect of any property, or interest or rights, affected by the memorial,

    in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), except that, if in any such proceeding or as a condition precedent to any such proceeding, any order, consent or ruling is required under the law of the province to be made or given by the superior court of the province or by a judge or official of the court, a like order, consent or ruling may be made or given by the Federal Court or by a judge or official of the Federal Court and, when so made or given, has the same effect for the purposes of the proceeding as if it were made or given by the superior court of the province or by a judge or official of the court.

  • Marginal note:Presentation of documents

    (7) If

    • (a) a memorial is presented for filing, registration or other recording under subsection (4), or a document relating to the memorial is presented for filing, registration or other recording for the purpose of any proceeding described in subsection (6), to any official in the land registry system, personal property or movable property registry system, or other registry system, of a province, or

    • (b) access is sought to any person, place or thing in a province to make the filing, registration or other recording,

    the memorial or document must be accepted for filing, registration or other recording or the access must be granted, as the case may be, in the same manner and to the same extent as if the memorial or document relating to the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b) for the purpose of a like proceeding, except that, if the memorial or document is issued by the Federal Court or signed or certified by a judge or official of the Court, any affidavit, declaration or other evidence required under the law of the province to be provided with or to accompany the memorial or document in the proceedings is deemed to have been provided with or to have accompanied the memorial or document as so required.

  • Marginal note:Prohibition — sale, etc., without consent

    (8) Despite any law of Canada or of a province, a sheriff or other person must not, without the written consent of the Minister, sell or otherwise dispose of any property or publish any notice or otherwise advertise in respect of any sale or other disposition of any property pursuant to any process issued or charge, lien, priority or binding interest created in any proceeding to collect an amount certified in a certificate made under subsection (1), interest on the amount or costs. However, if that consent is subsequently given, any property that would have been affected by that process, charge, lien, priority or binding interest if the Minister’s consent had been given at the time that process was issued or the charge, lien, priority or binding interest was created, as the case may be, is bound, seized, attached, charged or otherwise affected as it would be if that consent had been given at the time that process was issued or the charge, lien, priority or binding interest was created, as the case may be.

  • Marginal note:Completion of notices, etc.

    (9) If information required to be set out by any sheriff or other person in a minute, notice or document required to be completed for any purpose cannot, because of subsection (8), be so set out without the written consent of the Minister, the sheriff or other person must complete the minute, notice or document to the extent possible without that information and, when that consent of the Minister is given, a further minute, notice or document setting out all the information must be completed for the same purpose, and the sheriff or other person, having complied with this subsection, is deemed to have complied with this Part, regulation or rule requiring the information to be set out in the minute, notice or document.

  • Marginal note:Application for order

    (10) A sheriff or other person that is unable, because of subsection (8) or (9), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an ex parte application by the Minister, for the purpose of giving effect to the proceeding, charge, lien, priority or binding interest.

  • Marginal note:Secured claims

    (11) If a charge, lien, priority or binding interest created under subsection (5) by filing, registering or otherwise recording a memorial under subsection (4) is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act, it is deemed

    • (a) to be a claim that is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and

    • (b) to also be a claim referred to in paragraph 86(2)(a) of that Act.

  • Marginal note:Details in certificates and memorials

    (12) Despite any law of Canada or of a province, in any certificate in respect of a debtor, any memorial evidencing a certificate or any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes

    • (a) to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate amounts making up that total; and

    • (b) to refer to the rate of interest or penalty to be charged on the separate amounts making up the amount payable in general terms

      • (i) in the case of interest, as interest at the prescribed rate under this Part applicable from time to time on amounts payable to the Receiver General, without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any period; and

      • (ii) in the case of a penalty, the penalty calculated under section 123 on amounts payable to the Receiver General.

 
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