Softwood Lumber Products Export Charge Act, 2006

Marginal note:Refund — third country adjustment

• 40 (1) The Minister shall pay to a person who has paid the charge referred to in section 10 in respect of the export of softwood lumber products from a region during two consecutive calendar quarters a refund of the amount calculated under subsection (2) or (3) if all of the following occur in each of two consecutive calendar quarters when compared respectively with each of the same two consecutive calendar quarters from the preceding year:

  • (a) the share of American consumption of softwood lumber products from imports not originating in Canada, as calculated in accordance with the prescribed formula, is at least 20% greater;

  • (b) the Canadian market share of American consumption of softwood lumber products, as calculated in accordance with the prescribed formula, has decreased; and

  • (c) the American market share of American consumption of softwood lumber products, as calculated in accordance with the prescribed formula, has increased.

• Marginal note:Amount of refund — charge calculated under subsection 12(3)

  (2) If the amount of the charge was calculated using the applicable rate under subsection 12(3), the amount of the refund is the amount of the charge paid.

• Marginal note:Amount of refund — charge calculated under subsection 12(4)

  (3) If the amount of the charge was calculated using the applicable rate under subsection 12(4), the amount of the refund is, subject to subsection (4), the lesser of

  • (a) the amount of the charge paid, and

  • (b) 5% of the export price of the softwood lumber product exported as determined in accordance with section 13.

• Marginal note:Refund calculated without regard to section 12.1

  (3.1) The amount of a refund under this section is to be determined using the amount of a charge that is calculated without regard to section 12.1.

• Marginal note:Trigger volume

  (4) If exports from a region for a month exceeded (within the meaning of subsection 14(2)) the monthly trigger volume during any month of the two consecutive calendar quarters, the amount of the refund is nil.

• Marginal note:Application for refund

  (5) A refund in respect of an amount shall not be paid under subsection (1) to a person unless the person files, in the prescribed manner, an application for the refund in the prescribed form and containing prescribed information within two years after the day on which the amount was paid by the person.

• Marginal note:One application per calendar quarter

  (6) Subject to subsection (7), not more than one application for a refund under this section may be made by a person in any calendar quarter.

• Marginal note:Application by branches and divisions

  (7) If a person who is entitled to a refund under this section is engaged in one or more activities in separate branches or divisions and is authorized under subsection 30(2) to file separate returns in relation to a branch or division, the person may file separate applications under this section in respect of the branch or division but not more than one application for a refund under this section in respect of the branch or division may be made by the person in any calendar quarter.