Softwood Lumber Products Export Charge Act, 2006 (S.C. 2006, c. 13)

Administration and Enforcement

Penalties

Marginal note:Failure to file a return when required

64 Every person who fails to file a return as and when required under section 26 shall pay a penalty equal to the total of

• (a) an amount equal to 1% of the amount of charges unpaid at the expiry of the time for filing the return, 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 answer demand

65 Every person who fails to file a return as and when required under a demand issued under section 33 is liable to a penalty of $250.

Marginal note:Failure to provide information

66 Every person who fails to provide any information or record as and when required under this Act is liable to a penalty of $100 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:False statements or omissions

67 Every person who knowingly, or under circumstances amounting to gross negligence or, in the Province of Quebec, gross fault, 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 a penalty of the greater of $250 and 25% of the total of

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

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

  exceeds

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

Offences and Punishment

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

• 68 (1) Every person who fails to file or make a return as and when required under this Act or who fails to comply with an obligation under subsection 48(5) or (8) or section 49 or an order made under section 74 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 $1,000 and not more than $25,000 or to imprisonment for a term not exceeding 12 months, or to both.

• Marginal note:Saving

  (2) A person who is convicted of an offence under subsection (1) for a failure to comply with a provision of this Act is not liable to pay a penalty imposed under section 65 or 66 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

• 69 (1) Every person commits an offence who

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

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

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

  • (d) wilfully, in any manner, obtains or attempts to obtain a refund to which the person is not entitled under this Act; or

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

• Marginal note:Punishment

  (2) Every person who 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 refund sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $1,000 and not more than $25,000;

  • (b) imprisonment for a term not exceeding 18 months; or

  • (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding 18 months.

• Marginal note:Penalty on conviction

  (3) A person who is convicted of an offence under subsection (1) is not liable to pay a penalty imposed under any of sections 64 to 67 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

  (4) If, in any appeal under this Act, 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, on doing so, the proceedings before the Tax Court of Canada are stayed pending a final determination of the outcome of the prosecution.

Marginal note:Failure to pay charges

70 Every person who wilfully fails to pay a charge as and when required under this Act is guilty of an offence punishable on summary conviction and, in addition to any penalty or interest otherwise provided, is liable to

• (a) a fine not exceeding the aggregate of $1,000 and an amount equal to 20% of the amount of the charge that should have been paid;

• (b) imprisonment for a term not exceeding six months; or

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

Marginal note:Offence re confidential information

• 71 (1) Every person is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both, if the person

  • (a) contravenes subsection 84(2); or

  • (b) knowingly contravenes an order made under subsection 84(7).

• Marginal note:Offence re confidential information

  (2) Every person

  • (a) to whom confidential information has been provided for a particular purpose under paragraph 84(6)(a), (b), (c), (e), (h) or (k), or

  • (b) who is an official to whom confidential information has been provided for a particular purpose pursuant to paragraph 84(6)(d), (f) or (i)

  and who for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both.

• Marginal note:Definitions

  (3) In subsection (2), official and confidential information have the same meanings as in subsection 84(1).

Marginal note:General offence

72 Every person who fails to comply with any provision of this Act or the regulations made under this Act for which no other offence is specified in this Act is guilty of an offence punishable on summary conviction and liable to a fine not exceeding $1,000.

Marginal note:Defence of due diligence

73 No person shall be convicted of an offence under section 68 or 72 if the person establishes that they exercised all due diligence to prevent the commission of the offence.

Marginal note:Compliance orders

74 If a person is convicted by a court of an offence for a failure to comply with a provision of this Act, the court may make any order that it considers proper in order to enforce compliance with the provision.

Marginal note:Officers of corporations, etc.

75 If a person other than an individual commits an offence under this Act, every officer, director or representative of the person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted.

Marginal note:Information or complaint

• 76 (1) An information or complaint under this Act may be laid or made by any employee of the Agency, by a member of the Royal Canadian Mounted Police or by any person authorized to do so by the Minister and, if an information or complaint purports to have been laid or made under this Act, it is deemed to have been laid or made by a person so authorized by the Minister and shall not be called in question for lack of authority of the informant or complainant, except by the Minister or a person acting for the Minister or for Her Majesty in right of Canada.

• Marginal note:Two or more offences

  (2) An information or complaint in respect of an offence under this Act may be for one or more offences, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences.

• Marginal note:Territorial jurisdiction

  (3) An information or complaint in respect of an offence under this Act may be heard, tried or determined by any court, if the accused is resident, carrying on business, found or apprehended or is in custody within the court’s territorial jurisdiction even if the matter of the information or complaint did not arise within that territorial jurisdiction.

• Marginal note:Limitation of prosecutions

  (4) An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Act, may be laid or made within two years after the day on which the matter of the information or complaint arose.

Inspections

Marginal note:By whom

• 77 (1) A person authorized by the Minister to do so may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records, processes, property or premises of a person in order to determine whether that or any other person is in compliance with this Act.

• Marginal note:Powers of authorized person

  (2) For the purposes of an inspection, audit or examination, the authorized person may

  • (a) enter any place in which the authorized person reasonably believes the person keeps records or carries on any activity to which this Act applies; and

  • (b) require any individual to be present during the inspection, audit or examination and require that individual to answer all proper questions and to give to the authorized person all reasonable assistance.

• Marginal note:Prior authorization

  (3) If any place referred to in paragraph (2)(a) is a dwelling-house, the authorized person may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (4).

• Marginal note:Warrant to enter dwelling-house

  (4) A judge may issue a warrant authorizing a person to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application by the Minister, a judge is satisfied by information on oath that

  • (a) there are reasonable grounds to believe that the dwelling-house is a place referred to in paragraph (2)(a);

  • (b) entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act; and

  • (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused.

• Marginal note:Orders if entry not authorized

  (5) If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act, the judge may, to the extent that access was or may be expected to be refused and that a record or property is or may be expected to be kept in the dwelling-house,

  • (a) order the occupant of the dwelling-house to provide a person with reasonable access to any record or property that is or should be kept in the dwelling-house; and

  • (b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act.

• Definition of dwelling-house

  (6) In this section, dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes

  • (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and

  • (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence.