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

Act current to 2019-03-27 and last amended on 2018-10-19. Previous Versions

PART 1Fuel Charge (continued)

DIVISION 6Administration and Enforcement (continued)

SUBDIVISION FAssessments

Marginal note:Assessment

  •  (1) The Minister may assess a person for any charge or other amount payable by the person under this Part and may, despite any previous assessment covering, in whole or in part, the same matter, vary the assessment, reassess the person assessed or make any additional assessments that the circumstances require.

  • Marginal note:Liability not affected

    (2) The liability of a person to pay an amount under this Part is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

  • Marginal note:Minister not bound

    (3) The Minister is not bound by any return, application or information provided by or on behalf of any person and may make an assessment despite any return, application or information provided or not provided.

  • Marginal note:Rebate on reassessment

    (4) If a person has paid an amount assessed under this section and the amount paid exceeds the amount determined on reassessment to have been payable by the person, the Minister must provide a rebate to the person equal to the excess and, for the purpose of section 98, the rebate is deemed to have been required to be paid on the day on which the amount was paid to the Minister together with interest on the excess at the prescribed rate for the period beginning on the day the amount was paid by the person and ending on the day the rebate is paid.

  • Marginal note:Determination of rebates

    (5) In making an assessment, the Minister may take into account any rebate payable to the person being assessed under this Part. If the Minister does so, the person is deemed to have applied for the rebate under this Part on the day the notice of assessment is sent.

  • Marginal note:Interest on cancelled amounts

    (6) Despite subsection (4), if a person has paid an amount of interest or penalty and the Minister waives or cancels that amount under section 100 or 125, the Minister must rebate the amount to the person, together with interest on the amount at the prescribed rate for the period 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 section and ending on the day on which the rebate is paid.

  • Marginal note:Restriction on rebates

    (7) An amount under this section must not be rebated to a person at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the Excise Tax Act, the Income Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge Act have been filed with the Minister.

Marginal note:Assessment of rebate

  •  (1) On receipt of an application made by a person for a rebate under this Part, the Minister must, without delay, consider the application and assess the amount of the rebate, if any, payable to the person.

  • Marginal note:Reassessment

    (2) The Minister may reassess or make an additional assessment of the amount of a rebate despite any previous assessment of the amount of the rebate.

  • Marginal note:Assessment of overpayment of rebate

    (3) The Minister may assess, reassess or make an additional assessment of an amount payable by a person under section 72 despite any previous assessment of the amount.

  • Marginal note:Payment

    (4) If, on assessment under this section, the Minister determines that a rebate is payable to a person, the Minister must pay the rebate to the person.

  • Marginal note:Restriction

    (5) An amount under this section must not be rebated to a person at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the Excise Tax Act, the Income Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge Act have been filed with the Minister.

  • Marginal note:Interest

    (6) If a rebate under this section is paid to a person, the Minister must pay interest at the prescribed rate to the person on the rebate for the period beginning on the day that is 30 days after the day on which the application for the rebate is filed with the Minister and ending on the day on which the rebate is paid.

Marginal note:Notice of assessment

  •  (1) After making an assessment under this Part, the Minister must send to the person assessed a notice of the assessment.

  • Marginal note:Payment of remainder

    (2) If the Minister has assessed a person for an amount, any portion of that amount then remaining unpaid is payable to the Receiver General as of the date of the notice of assessment.

Marginal note:Limitation period for assessments

  •  (1) Subject to subsections (3) to (7) and (10), no assessment in respect of any charge or other amount payable by a person under this Part must be made more than four years after it became payable by the person under this Part.

  • Marginal note:Period for assessment of rebate

    (2) Subject to subsections (3) to (7) and (10), an assessment under subsection 109(1) of the amount of a rebate may be made at any time, but a reassessment or additional assessment under section 109 or an assessment under subsection 109(3) in respect of an amount paid or applied as a rebate or of an amount paid or applied as interest in respect of an amount paid or applied as a rebate is not to be made more than four years after the day the application for the rebate was filed in accordance with this Part.

  • Marginal note:Exception — objection or appeal

    (3) A variation of an assessment, or a reassessment, in respect of any charge or other amount payable under this Part by a person may be made at any time if the variation or reassessment is made

    • (a) to give effect to a decision on an objection or appeal;

    • (b) with the written consent of an appellant to dispose of an appeal; or

    • (c) to give effect to an alternative basis or argument advanced by the Minister under subsection (7).

  • Marginal note:Exception — neglect or fraud

    (4) An assessment in respect of any matter may be made at any time if the person to be assessed has, in respect of that matter,

    • (a) made a misrepresentation that is attributable to their neglect, carelessness or wilful default; or

    • (b) committed fraud with respect to a return or an application for a rebate filed under this Part.

  • Marginal note:Exception — other period

    (5) If, in making an assessment, the Minister determines that a person has paid in respect of any matter an amount as or on account of a charge, or net charge, payable for a particular reporting period of the person that was in fact payable for another reporting period of the person, the Minister may at any time make an assessment for that other period in respect of that matter.

  • Marginal note:Exception — adjustment to rebate

    (6) If the result of a reassessment on an objection to, or a decision on an appeal from, an assessment is to reduce the amount of a charge, or net charge, payable by a person and, by reason of the reduction, any rebate claimed by the person for a reporting period, or in an application for a rebate, should be reduced, the Minister may at any time assess or reassess that reporting period or that application for rebate, as the case may be, only for the purpose of taking the reduction of charge into account in respect of the rebate.

  • Marginal note:Alternative basis or argument

    (7) The Minister may advance an alternative basis or argument in support of an assessment of a person, or in support of all or any portion of the total amount determined on assessment to be payable by a person under this Part, at any time after the period otherwise limited by subsection (1) or (2) for making the assessment unless, on an appeal under this Part,

    • (a) there is relevant evidence that the person is no longer able to adduce without leave of the court; and

    • (b) it is not appropriate in the circumstances for the court to order that the evidence be adduced.

  • Marginal note:Limitation

    (8) If a reassessment of a person is made that gives effect to an alternative basis or argument advanced by the Minister under subsection (7) in support of a particular assessment of the person, the Minister is not to reassess for an amount that is greater than the total amount of the particular assessment.

  • Marginal note:Exception

    (9) Subsection (8) does not apply to any portion of an amount determined on reassessment that the Minister would be entitled to reassess under this Part at any time after the period otherwise limited by subsection (1) or (2) for making the reassessment if this Part were read without reference to subsection (7).

  • Marginal note:Exception — waiver

    (10) An assessment in respect of any matter specified in a waiver filed under subsection (11) may be made at any time within the period specified in the waiver unless the waiver has been revoked under subsection (12), in which case an assessment may be made at any time during the 180 days that the waiver remains in effect.

  • Marginal note:Filing waiver

    (11) Any person may, within the time otherwise limited by subsection (1) or (2) for an assessment, waive the application of subsection (1) or (2) by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection.

  • Marginal note:Revoking waiver

    (12) Any person that has filed a waiver may revoke it by filing with the Minister a notice of revocation of the waiver in the prescribed form and manner. The waiver remains in effect for 180 days after the day on which the notice is filed.

 
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