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Special Import Measures Act (R.S.C., 1985, c. S-15)

Act current to 2019-08-28 and last amended on 2019-06-17. Previous Versions

PART ISpecial Import Measures (continued)

Liability for Anti-dumping, Countervailing and Provisional Duties (continued)

Payment of Duty During Court Proceedings and Proceedings under Part I.1 or II

Marginal note:Duty ceases where order or finding set aside by court

  •  (1) Where proceedings are commenced by an application for judicial review under the Federal Courts Act, or an application under section 96.1 of this Act, to review and set aside an order or finding of the Tribunal pursuant to which duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act on goods imported into Canada that are of the same description as any goods to which the order or finding applies, duty continues, notwithstanding any order or decision that may be made or given in the course of the proceedings, to be so payable pursuant to the order or finding on imported goods of that description during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the order or finding being set aside or being set aside in relation to particular goods, in which case

    • (a) duty ceases, on the final disposition of the proceedings, to be so payable on imported goods of that description or the same description as those particular goods, as the case may be; and

    • (b) for greater certainty, the order or finding shall, for the purposes of this Act, be deemed never to have been made by the Tribunal in respect of goods described in paragraph (a).

  • Definition of proceedings

    (2) In subsection (1), proceedings, in relation to an application made to the Federal Court of Appeal, includes proceedings on any appeal from any decision of that Court on the application.

  • R.S., 1985, c. S-15, s. 9
  • 1988, c. 65, s. 27
  • 1990, c. 8, s. 69
  • 2002, c. 8, s. 182

Marginal note:Duty ceases where order or finding rescinded pursuant to review

  •  (1) Where a review is requested under Part I.1 of an order or finding of the Tribunal pursuant to which duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act on goods of a NAFTA country imported into Canada that are of the same description as any goods to which the order or finding applies, duty continues, notwithstanding any order or decision that may be made or given in the course of proceedings under that Part, to be so payable pursuant to the order or finding on imported goods of that description during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the order or finding being rescinded or being rescinded in relation to particular goods, in which case

    • (a) duty ceases, on the order or finding being so rescinded, to be so payable on imported goods of that description or the same description as those particular goods, as the case may be; and

    • (b) for greater certainty, the order or finding shall, for the purposes of this Act, be deemed never to have been made by the Tribunal in respect of goods described in paragraph (a).

  • Marginal note:Suspension of s. 9.1

    (2) The operation of section 9.1 is suspended during the period in which subsection (1) is in force.

  • 1993, c. 44, s. 204

Marginal note:Duty ceases where order or finding rescinded pursuant to review

 Where a review is requested under Part II of an order or finding of the Tribunal pursuant to which duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act on goods of the United States imported into Canada that are of the same description as any goods to which the order or finding applies, duty continues, notwithstanding any order or decision that may be made or given in the course of proceedings under that Part, to be so payable pursuant to the order or finding on imported goods of that description during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the order or finding being rescinded or being rescinded in relation to particular goods, in which case

  • (a) duty ceases, on the order or finding being so rescinded, to be so payable on imported goods of that description or the same description as those particular goods, as the case may be; and

  • (b) for greater certainty, the order or finding shall, for the purposes of this Act, be deemed never to have been made by the Tribunal in respect of goods described in paragraph (a).

  • 1988, c. 65, s. 28

Marginal note:Duty ceases if final determination set aside by court

  •  (1) If duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act under an order or finding of the Tribunal on goods imported into Canada, and proceedings are commenced in the Federal Court of Appeal by an application under section 96.1 to review and set aside the final determination of the President under paragraph 41(1)(b) on which the order or finding is based, duty continues, despite any order or decision that may be made or given in the course of the proceedings, to be so payable under the order or finding on imported goods of the same description as those goods during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the final determination being set aside or being set aside in relation to particular goods, or the President recommencing the investigation and terminating it under paragraph 41(1)(a), in which case

    • (a) duty ceases, on the final determination being so set aside or the investigation being so terminated, to be so payable on imported goods of that description or the same description as those particular goods, as the case may be; and

    • (b) for greater certainty, the order or finding shall, for the purposes of this Act, be deemed never to have been made by the Tribunal in respect of goods described in paragraph (a).

  • Marginal note:Definition of proceedings

    (2) In subsection (1), proceedings, in relation to an application made to the Federal Court of Appeal, includes proceedings on any appeal from any decision of that Court on the application.

  • 1988, c. 65, s. 28
  • 1999, c. 17, s. 183
  • 2005, c. 38, s. 134
  • 2017, c. 20, s. 71

Marginal note:Duty ceases if investigation terminated after review

  •  (1) If duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act under an order or finding of the Tribunal on goods of a NAFTA country imported into Canada, and a review is requested under Part I.1 of the final determination of the President under paragraph 41(1)(b) on which the order or finding is based, duty continues, despite any order or decision that may be made or given in the course of proceedings under that Part, to be so payable under the order or finding on imported goods of the same description as those goods during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the President recommencing the investigation and terminating it under paragraph 41(1)(a), in which case

    • (a) duty ceases, on the investigation being so terminated, to be so payable on imported goods of that description; and

    • (b) for greater certainty, the order or finding shall, for the purposes of this Act, be deemed never to have been made by the Tribunal in respect of imported goods of that description.

  • Marginal note:Suspension of s. 9.3

    (2) The operation of section 9.3 is suspended during the period in which subsection (1) is in force.

  • 1993, c. 44, s. 205
  • 1999, c. 17, s. 183
  • 2005, c. 38, s. 134
  • 2017, c. 20, s. 72

Marginal note:Duty ceases if investigation terminated after review

 If duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act under an order or finding of the Tribunal on goods of the United States imported into Canada, and a review is requested under Part II of the final determination of the President under paragraph 41(1)(b) on which the order or finding is based, duty continues, despite any order or decision that may be made or given in the course of proceedings under that Part, to be so payable under the order or finding on imported goods of the same description as those goods during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the President recommencing the investigation and terminating it under paragraph 41(1)(a), in which case

  • (a) duty ceases, on the investigation being so terminated, to be so payable on imported goods of that description; and

  • (b) for greater certainty, the order or finding shall, for the purposes of this Act, be deemed never to have been made by the Tribunal in respect of imported goods of that description.

  • 1988, c. 65, s. 28
  • 1999, c. 17, s. 183
  • 2005, c. 38, s. 134
  • 2017, c. 20, s. 73

Marginal note:Duty reimposed on referral back

  •  (1) If an order of the Tribunal under subsection 76.01(5) or paragraph 76.03(12)(a) rescinding an order or finding described in any of sections 3 to 6 is referred back to the Tribunal under subsection 77.015(3) or (4) or 77.019(5), or under subsection 77.15(3) or (4) or 77.19(4), the importer of dumped or subsidized goods that are of the same description as any goods to which the rescinded order or finding applied and that are released on or after the day on which the order of the panel referring the rescinding order or finding back is made, shall pay or cause to be paid duty on the imported goods as if the rescinded order or finding had not been rescinded.

  • Marginal note:Cessation of duty

    (2) Duty that is payable under subsection (1) continues to be so payable during the course of the proceedings of the Tribunal on the referral back and thereafter, unless the order or finding of the Tribunal on the referral back is

    • (a) to confirm the rescinding order or finding, in which case

      • (i) the duty ceases, on the day on which the order or finding of the Tribunal on the referral back is made, to be so payable on imported goods, and

      • (ii) the duty paid under subsection (1) shall be returned to the importer forthwith after that day; or

    • (b) to rescind the rescinding order or finding and make a new or other order or finding with respect to the goods to which the rescinded order or finding applied, in which case the duty paid under subsection (1) shall be returned to the importer forthwith after the day on which the order or finding of the Tribunal on the referral back is made, except to the extent of any duty payable by the importer as a consequence of the new or other order or finding.

  • Marginal note:Where Tribunal makes new order or finding

    (3) Where the Tribunal rescinds a rescinding order or finding and makes a new or other order or finding as described in paragraph (2)(b), the new or other order or finding shall be deemed, for the purposes of this Act, to have been made on the day on which the order or finding so rescinded was made.

  • 1988, c. 65, s. 28
  • 1993, c. 44, s. 206
  • 1999, c. 12, s. 4
 
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