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Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

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Act current to 2019-08-28 and last amended on 2019-08-15. Previous Versions

PART IVAbatements and Refunds (continued)

 [Repealed, 1997, c. 36, s. 176]

Marginal note:Amount of abatement or refund

  •  (1) Subject to sections 78 and 79, the amount of any abatement or refund granted under section 73 or 74 shall be determined in accordance with such regulations as the Governor in Council may make prescribing the methods of determining the amount and the classes of cases to which such determinations apply.

  • Marginal note:Alternative rule for case of deficiency

    (2) Where the quantity of imported goods released is less than the quantity in respect of which duties were paid and no refund of duties has been granted in respect of the deficient quantity, an officer may, in such circumstances as may be prescribed and at the request of the person by whom the duties were paid, apply any duties paid in respect of the deficient quantity of the goods to any duties that become due on the deficient quantity if any portion thereof is subsequently imported by the same importer or owner.

Marginal note:Refunds for defective goods

  •  (1) Subject to any regulations made under section 81, the Minister may, in such circumstances as may be prescribed, grant to any person by whom duties were paid on imported goods that are defective, are of a quality inferior to that in respect of which duties were paid or are not the goods ordered, a refund of the whole or part of the duties paid thereon if the goods have, subsequently to the importation, been disposed of in a manner acceptable to the Minister at no expense to Her Majesty in right of Canada or exported.

  • Marginal note:Subsections 74(2) and (3) and 75(1) apply

    (2) Subsections 74(2) and (3) and 75(1) apply, with such modifications as the circumstances require, in respect of refunds under this section.

  • R.S., 1985, c. 1 (2nd Supp.), s. 76
  • 2001, c. 25, s. 52(F)

 [Repealed, 1997, c. 36, s. 177]

Marginal note:Merchantable scrap, waste or by-products

 In such circumstances as may be prescribed, where merchantable scrap, waste or by-products result from the destruction or disposal of goods or from the incorporation of goods into other goods, the amount of any abatement or refund that is granted in respect of such goods under this Act by virtue of the destruction, disposal or incorporation into other goods shall be reduced by an amount determined in the prescribed manner.

  • R.S., 1985, c. 1 (2nd Supp.), s. 78
  • 1992, c. 1, s. 144(F)

Marginal note:Sum in lieu of refund or abatement

 Where circumstances exist that render it difficult to determine the exact amount of any abatement or refund that should be granted in respect of goods under this Act, the Minister may, with the consent of the person claiming the abatement or refund, grant to that person, in lieu thereof, a specific sum, the amount of which shall be determined by the Minister.

Marginal note:Certain duties not included

 For the purposes of sections 78 and 79, an abatement or refund does not include a rebate or refund of any amount paid in respect of tax levied under Part IX of the Excise Tax Act.

  • 1990, c. 45, s. 20

Marginal note:Interest on refunds

 Any person who is granted a refund of duties under section 74, 76 or 79 shall be granted, in addition to the refund, interest on the refund at the prescribed rate for the period beginning on the ninety-first day after the day an application for the refund is received in accordance with paragraph 74(3)(b) and ending on the day the refund is granted.

  • R.S., 1985, c. 1 (2nd Supp.), s. 80
  • 1992, c. 28, s. 20
  • 1997, c. 36, s. 178
  • 2001, c. 25, s. 53

Marginal note:Interest on past refunds

 Notwithstanding subsection 80(1), any person who, under paragraph 74(1)(g), is granted a refund of duties on imported goods on which the rate of customs duty is reduced by a retroactive order or regulation of the Governor in Council made under the Customs Tariff shall be granted, in addition to the refund, interest at the prescribed rate for the period beginning on the day after the day the duties were paid and ending on the day the refund is granted, calculated on the amount of the refund.

  • 1990, c. 36, s. 3
  • 1992, c. 28, s. 21
  • 1997, c. 36, s. 179

Marginal note:Excess to be repaid

  •  (1) Subject to subsection (2), if an abatement or refund is granted to a person under sections 73 to 76 and the person is not entitled to all or part of it, the person is liable to repay the amount to which they are not entitled to Her Majesty in right of Canada, on the day it is received by the person, together with any interest that was granted to the person under section 80 or 80.1 on that amount.

  • Marginal note:Excess to be repaid — paragraph 74(1)(f)

    (2) If an abatement or refund is granted to a person under paragraph 74(1)(f) and the goods are sold or otherwise disposed of or are subsequently used in a manner that fails to comply with a condition imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff, or under any regulations made under that Act in respect of a tariff item in that List, the person who was granted the refund or abatement shall, within ninety days after the failure to comply,

    • (a) report the failure to an officer at a customs office; and

    • (b) pay to Her Majesty in right of Canada any amount to which they are not entitled, together with any interest that was granted to the person under section 80 or 80.1 on that amount.

  • 1997, c. 36, s. 180
  • 2001, c. 25, s. 54

Marginal note:Regulations

 The Governor in Council may make regulations prescribing the circumstances in which abatements or refunds shall not be granted under this Act in respect of prescribed classes of goods.

 [Repealed, 1995, c. 41, s. 22]

 [Repealed, 1997, c. 36, s. 181]

PART VCollection of Information About Persons and Goods

Persons Leaving Canada

Marginal note:Information

  •  (1) In relation to any person who is leaving Canada or who has left Canada, the Agency may collect, from a prescribed source, in the prescribed circumstances, within the prescribed time and in the prescribed manner, the following information:

    • (a) the surname, first name and middle names, the date of birth, the citizenship or nationality and the sex of the person;

    • (b) the type of travel document that identifies the person, the name of the country or organization that issued the travel document and the travel document number; and

    • (c) the date, time and place of the person’s departure from Canada and, if the person arrives in the United States, the date, time and place of their arrival.

  • Marginal note:Regulations

    (2) The Governor in Council may make regulations for the purposes of subsection (1), including regulations

    • (a) prescribing the sources from which the information may be collected;

    • (b) respecting the circumstances in which the information may be collected; and

    • (c) respecting the time within which and the manner in which the information may be collected.

  • R.S., 1985, c. 1 (2nd Supp.), s. 92
  • 1995, c. 41, s. 24
  • 2018, c. 30, s. 2

Marginal note:Information given to Agency

  •  (1) With respect to a prescribed conveyance that departs or is expected to depart from a place inside Canada and that has a final destination outside of Canada, a prescribed person shall give the Agency, in the prescribed circumstances, within the prescribed time and in the prescribed manner,

    • (a) in relation to the conveyance or its travel route, the last place inside Canada from which it departed, regardless of whether persons boarded the conveyance at that place, the date and time of that departure and any prescribed information; and

    • (b) in relation to any person on board or expected to be on board that conveyance, the following information:

      • (i) the surname, first name and middle names, the date of birth, the citizenship or nationality and the sex of the person,

      • (ii) the type of travel document that identifies the person, the name of the country or organization that issued the travel document and the travel document number, and

      • (iii) any unique passenger reference assigned to the person by the prescribed person.

  • Marginal note:Notification

    (2) The Minister may issue a notification to any person who is required to give information under subsection (1) to require the person to take any specified measure with respect to the information.

  • Marginal note:Obligation to comply

    (3) The person to whom the notification is issued shall comply with the notification.

  • Marginal note:Provision of information despite restriction

    (4) Any restriction under the Aeronautics Act on the disclosure of information does not apply to a person who is required to give information under subsection (1).

  • Marginal note:Regulations

    (5) The Governor in Council may make regulations for the purposes of this section, including regulations

    • (a) prescribing the information that must be given under paragraph (1)(a);

    • (b) respecting the conveyances in relation to which information must be given under subsection (1);

    • (c) prescribing the persons or classes of persons who must give the information under subsection (1);

    • (d) respecting the circumstances in which the information must be given under subsection (1); and

    • (e) respecting the time within which and the manner in which the information must be given under subsection (1).

  • R.S., 1985, c. 1 (2nd Supp.), s. 93
  • 1992, c. 28, s. 24
  • 1993, c. 25, s. 79
  • 1995, c. 41, s. 25
  • 1997, c. 36, s. 181
  • 2018, c. 30, s. 2
 
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