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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 LCollection (continued)

Marginal note:Charge liability — transfers not at arm’s length

  •  (1) If at any time a person transfers property, either directly or indirectly, by means of a trust or by any other means, to

    • (a) the transferor’s spouse or common-law partner or an individual that has since become the transferor’s spouse or common-law partner,

    • (b) an individual that was under 18 years of age, or

    • (c) another person with whom the transferor was not dealing at arm’s length,

    the transferee and transferor are jointly and severally, or solidarily, liable to pay under this Part an amount equal to the lesser of

    • (d) the amount determined by the formula

      A – B

      where

      A
      is the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at that time of the consideration given by the transferee for the transfer of the property, and
      B
      is the amount, if any, by which the amount assessed the transferee under paragraph 97.44(1)(b) of the Customs Act, subsection 325(2) of the Excise Tax Act, subsection 160(2) of the Income Tax Act or subsection 297(3) of the Excise Act, 2001 in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and
    • (e) the total of all amounts each of which is

      • (i) an amount that the transferor is liable to pay under this Part for the reporting period of the transferor that includes that time or any preceding reporting period of the transferor, or

      • (ii) interest or penalty for which the transferor is liable as of that time,

    but nothing in this subsection limits the liability of the transferor under this Part.

  • Marginal note:Fair market value of undivided interest

    (2) For the purpose of this section, the fair market value at any time of an undivided interest in a property, expressed as a proportionate interest in that property, is, subject to subsection (5), deemed to be equal to the same proportion of the fair market value of that property at that time.

  • Marginal note:Assessment

    (3) The Minister may at any time assess a transferee in respect of any amount payable by reason of this section, and the provisions of sections 87 and 108 to 122 apply, with any modifications that the circumstances require.

  • Marginal note:Rules applicable

    (4) If a transferor and transferee have, by reason of subsection (1), become jointly and severally, or solidarily, liable in respect of part or all of the liability of the transferor under this Part, the following rules apply:

    • (a) a payment by the transferee on account of the transferee’s liability must, to the extent of the payment, discharge their liability; and

    • (b) a payment by the transferor on account of the transferor’s liability only discharges the transferee’s liability to the extent that the payment operates to reduce the transferor’s liability to an amount less than the amount in respect of which the transferee was, by subsection (1), made jointly and severally, or solidarily, liable.

  • Marginal note:Transfers to spouse or common-law partner

    (5) Despite subsection (1), if at any time an individual transfers property to the individual’s spouse or common-law partner under a decree, order or judgment of a competent tribunal or under a written separation agreement and, at that time, the individual and the individual’s spouse or common-law partner were separated and living apart as a result of the breakdown of their marriage or common-law partnership as defined in subsection 248(1) of the Income Tax Act, for the purposes of paragraph (1)(d), the fair market value at that time of the property so transferred is deemed to be nil, but nothing in this subsection limits the liability of the individual under this Part.

SUBDIVISION MEvidence and Procedure

Marginal note:Service

  •  (1) If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that

    • (a) is a partnership, the notice or document may be addressed to the name of the partnership;

    • (b) is a joint venture, the notice or document may be addressed to the name of the joint venture;

    • (c) is a union, the notice or document may be addressed to the name of the union;

    • (d) is a society, club, association, organization or other body, the notice or document may be addressed to the name of the body; and

    • (e) carries on business under a name or style other than the name of the person, the notice or document may be addressed to the name or style under which the person carries on business.

  • Marginal note:Personal service

    (2) If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that carries on a business, the notice or document is deemed to have been validly served, issued or sent if it is

    • (a) if the person is a partnership, served personally on one of the partners or left with an adult person employed at the place of business of the partnership;

    • (b) if the person is a joint venture, served personally on one of the participants in, or operators of, the joint venture or left with an adult person employed at the place of business of the joint venture; or

    • (c) left with an adult person employed at the place of business of the person.

Marginal note:Timing of receipt

  •  (1) For the purposes of this Part and subject to subsection (2), anything sent by confirmed delivery service or first class mail is deemed to have been received by the person to which it was sent on the day it was mailed or sent.

  • Marginal note:Timing of payment

    (2) A person that is required under this Part to pay an amount is deemed not to have paid it until it is received by the Receiver General.

Marginal note:Proof of service

  •  (1) If, under this Part, provision is made for sending by confirmed delivery service a request for information, a notice or a demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the request, notice or demand if the affidavit sets out that

    • (a) the officer has knowledge of the facts in the particular case;

    • (b) the request, notice or demand was sent by confirmed delivery service on a specified day to a specified person and address; and

    • (c) the officer identifies as exhibits attached to the affidavit a true copy of the request, notice or demand and

      • (i) if the request, notice, or demand was sent by registered or certified mail, the post office certificate of registration of the letter or a true copy of the relevant portion of the certificate, and

      • (ii) in any other case, the record that the document has been sent or a true copy of the relevant portion of the record.

  • Marginal note:Proof of personal service

    (2) If, under this Part, provision is made for personal service of a request for information, a notice or a demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the personal service and of the request, notice or demand if the affidavit sets out that

    • (a) the officer has knowledge of the facts in the particular case;

    • (b) the request, notice or demand was served personally on a named day on the person to whom it was directed; and

    • (c) the officer identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand.

  • Marginal note:Proof of electronic delivery

    (2.1) If, under this Part, provision is made for sending a notice to a person electronically, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the notice if the affidavit sets out that

    • (a) the officer has knowledge of the facts in the particular case;

    • (b) the notice was sent electronically to the person on a named day; and

    • (c) the officer identifies as exhibits attached to the affidavit copies of

      • (i) an electronic message confirming that the notice has been sent to the person, and

      • (ii) the notice.

  • Marginal note:Proof — failure to comply

    (3) If, under this Part, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that, after a careful examination and search of the records, the officer has been unable to find in a given case that the return, application, statement, answer or certificate has been made by that person, is evidence that in that case the person did not make the return, application, statement, answer or certificate.

  • Marginal note:Proof — time of compliance

    (4) If, under this Part, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that, after a careful examination of the records, the officer has found that the return, application, statement, answer or certificate was filed or made on a particular day, is evidence that it was filed or made on that day.

  • Marginal note:Proof of documents

    (5) An affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document, or a printout of an electronic document, made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person, is evidence of the nature and contents of the document.

  • Marginal note:Proof of documents

    (6) An affidavit of an officer of the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document, or a printout of an electronic document, made by or on behalf of the Minister of Public Safety and Emergency Preparedness or a person exercising the powers of that Minister or by or on behalf of a person, is evidence of the nature and contents of the document.

  • Marginal note:Proof of no appeal

    (7) An affidavit of an officer of the Canada Revenue Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Canada Revenue Agency or the Canada Border Services Agency, as the case may be, and that an examination of the records shows that a notice of assessment was mailed or otherwise sent to a person on a particular day under this Part and that, after a careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment, as the case may be, was received within the time allowed, is evidence of the statements contained in the affidavit.

  • Marginal note:Presumption

    (8) If evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Canada Revenue Agency or the Canada Border Services Agency, it is not necessary to prove the signature of the person or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.

  • Marginal note:Proof of documents

    (9) Every document purporting to have been executed under or in the course of the administration or enforcement of this Part over the name in writing of the Minister, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Part is deemed to be a document signed, made and issued by the Minister, the Commissioner or the officer, unless it has been called into question by the Minister or a person acting for the Minister or for Her Majesty in right of Canada.

  • Marginal note:Proof of documents

    (10) Every document purporting to have been executed under or in the course of the administration or enforcement of this Part over the name in writing of the Minister of Public Safety and Emergency Preparedness, the President of the Canada Border Services Agency or an officer authorized to exercise the powers or perform the duties of that Minister under this Part is deemed to be a document signed, made and issued by that Minister, the President or the officer, unless it has been called into question by that Minister or a person acting for that Minister or for Her Majesty in right of Canada.

  • Marginal note:Mailing or sending date

    (11) For the purposes of this Part, if a notice or demand that the Minister is required or authorized under this Part to send to a person is mailed, or sent electronically, to the person, the day of mailing or sending, as the case may be, is presumed to be the date of the notice or demand.

  • Marginal note:Date electronic notice sent

    (12) For the purposes of this Part, if a notice or other communication in respect of a person is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.

  • Marginal note:Date assessment made

    (13) If a notice of assessment has been sent by the Minister as required under this Part, the assessment is deemed to have been made on the day of sending of the notice of assessment.

  • Marginal note:Proof of return

    (14) In a prosecution for an offence under this Part, the production of a return, an application, a certificate, a statement or an answer required under this Part, purporting to have been filed or delivered by or on behalf of the person charged with the offence or to have been made or signed by or on behalf of that person, is evidence that the return, application, certificate, statement or answer was filed or delivered by or on behalf of that person or was made or signed by or on behalf of that person.

  • Marginal note:Proof of return — printouts

    (15) For the purposes of this Part, a document presented by the Minister purporting to be a printout of the information in respect of a person received under section 89 by the Minister is to be received as evidence and, in the absence of evidence to the contrary, is proof of the return filed by the person under that section.

  • Marginal note:Proof of return — production of returns, etc.

    (16) In a proceeding under this Part, the production of a return, an application, a certificate, a statement or an answer required under this Part, purporting to have been filed, delivered, made or signed by or on behalf of a person, is evidence that the return, application, certificate, statement or answer was filed, delivered, made or signed by or on behalf of that person.

  • Marginal note:Evidence

    (17) In a prosecution for an offence under this Part, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that an examination of the records shows that an amount required under this Part to be paid to the Receiver General has not been received by the Receiver General, is evidence of the statements contained in the affidavit.

DIVISION 7Distribution of Fuel Charge

Marginal note:Definition of net amount

  •  (1) In this section, net amount in respect of a province or area and a period fixed by the Minister means the charges levied by Her Majesty in right of Canada under this Part in respect of the province or area and that period less any amounts in respect of the charges that are rebated, refunded or remitted under this Part or any other Act of Parliament in that period.

  • Marginal note:Distribution

    (2) For each province or area that is or was a listed province, the Minister must distribute the net amount for a period fixed by the Minister, if positive, in respect of the province or area. The Minister may distribute that net amount

    • (a) to the province;

    • (b) to persons that are prescribed persons, persons of a prescribed class or persons meeting prescribed conditions; or

    • (c) to a combination of the persons referred to in paragraphs (a) and (b).

  • Marginal note:Restriction

    (3) Despite subsection (2), if the Minister is not authorized, by reason of section 150, to take any action described under subsection 150(1) in respect of an amount payable by a person under this Part, the amount is not to be distributed by the Minister under this section.

  • Marginal note:Distribution payment

    (4) The amount of any distribution under subsection (2) is to be calculated in the manner determined by the Minister and may, subject to subsection (8), be paid by the Minister out of the Consolidated Revenue Fund at the times and in the manner that the Minister considers appropriate.

  • Marginal note:Recovery

    (5) If, at any time, the total amount of distributions made under subsection (2) in respect of a province or area, taking into account any amount recovered in respect of those distributions before that time, exceeds the total of all net amounts in respect of the province or area at that time, the amount of that excess may be recovered

    • (a) if distributions were made to the province, despite any other provision of this Act or the Federal-Provincial Fiscal Arrangements Act, from any payment payable to that province under this Act or the Federal-Provincial Fiscal Arrangements Act; and

    • (b) if distributions were made to a person referred to in paragraph (2)(b), from any sum of money that may be due or payable by Her Majesty in right of Canada to that person under this Act or any other Act of Parliament.

  • Marginal note:Proportional recovery

    (6) If distributions in respect of a province or area were made under subsection (2) to more than one person, any recovery in respect of a period fixed by the Minister from any of those persons is to be made in proportion of the distributions to that person of the total distributions made in respect of that province or area in respect of that period.

  • Marginal note:Manner of calculation

    (7) The amount of any recovery under this section is to be calculated in the manner determined by the Minister.

  • Marginal note:Regulations

    (8) The Governor in Council may make regulations

    • (a) prescribing the time and manner of paying any distribution under subsection (2); and

    • (b) generally to carry out the purposes of this section.

 
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