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

Marginal note:Security

97 In such circumstances as may be prescribed, goods that are transported within Canada after they have been reported under section 95 shall be transported subject to such conditions and subject to such bonds or other security as may be prescribed.

97.01 [Repealed, 1997, c. 14, s. 44]

Marginal note:Certificate of Origin of goods exported to a free trade partner

• 97.1 (1) Every exporter of goods to a free trade partner for which preferential tariff treatment under a free trade agreement will be claimed in accordance with the laws of that free trade partner shall certify in writing in the prescribed form and containing the prescribed information that goods exported or to be exported from Canada to that free trade partner meet the rules of origin set out in, or contemplated by, the applicable free trade agreement and, if the exporter is not the producer of the goods, the certificate shall be completed and signed by the exporter on the basis of the prescribed criteria.

• Marginal note:Certificate of Origin — CPTPP

  (1.1) If an exporter or producer of goods for which preferential tariff treatment under the CPTPP will be claimed in accordance with the laws of a CPTPP country is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP, the exporter or producer shall do so in writing, in the prescribed form and containing the prescribed information, and

  • (a) in the case of an exporter, on the basis of supporting information that the exporter has or by relying on supporting information that the producer has; and

  • (b) in the case of a producer, on the basis of supporting information that the producer has.

• Marginal note:Provision of copy of Certificate of Origin

  (2) Every exporter or producer of goods who, for the purpose of enabling any person to comply with the applicable laws relating to customs of a free trade partner, completes and signs a certificate in accordance with subsection (1) or (1.1) shall, at the request of an officer, provide the officer with a copy of the certificate.

• Marginal note:Notification of correct information

  (3) A person who has completed and signed a certificate in accordance with subsection (1) or (1.1) and who has reason to believe that it contains incorrect information shall immediately notify each person and CPTPP country to whom the certificate was given of the correct information.

97.11 [Repealed, 1997, c. 14, s. 44]

Marginal note:Exporters’ or producers’ records

• 97.2 (1) Every person who exports goods or causes them to be exported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed, and every other person who has completed and signed a certificate in accordance with subsection 97.1(1) or (1.1), shall keep at the person’s place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in the manner and for the period that may be prescribed and shall, if an officer requests, make them available to the officer, within the time specified by the officer, and answer any questions asked by the officer in respect of the records.

• Marginal note:Idem

  (2) Subsection 40(2) and sections 42 and 43 apply, with such modifications as the circumstances require, to a person required to keep records pursuant to subsection (1).

Marginal note:Verification of origin — certain agreements

• 97.201 (1) The customs administration of any state or beneficiary referred to in subsection 42.1(1.1) to which goods were exported may request in writing that the Agency conduct a verification and provide, as the case may be

  • (a) an opinion as to whether those goods are originating within the meaning of Annex C of CEFTA;

  • (b) a written report as to whether the goods are originating within the meaning of Chapter 3 of CUFTA; or

  • (c) a written report as to whether the goods are originating within the meaning of the Protocol on Rules of Origin and Origin Procedures of CETA.

• Marginal note:Methods of verification

  (2) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to any prescribed conditions, conduct a verification of origin of goods referred to in subsection (1)

  • (a) by entering any prescribed premises or place at any reasonable time; or

  • (b) in any other prescribed manner.

• Marginal note:Statement of origin — certain agreements

  (3) On completion of a verification of origin requested under subsection (1), an officer or other person designated under subsection (2) shall

  • (a) provide, in the prescribed manner, the customs administration of the state or beneficiary with the opinion or written report requested and any relevant supporting documents that may be requested by that customs administration; and

  • (b) determine whether the goods are originating within the meaning of the applicable provision referred to in subsection (1).

• Marginal note:Notice requirement

  (4) The President shall without delay give notice of a decision made under paragraph (3)(b), including the rationale on which the decision is made, to the exporter or producer of the goods, as the case may be, subject to the verification of origin.

• Marginal note:Determination treated as re-determination

  (5) A determination made under paragraph (3)(b) is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a).

PART V.1Collections

Interpretation

Marginal note:Definitions

97.21 The definitions in this section apply in this Part.

Commissioner

Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act. (commissaire)

debtor

debtor means a person liable to pay an amount owing or payable in accordance with this Act. (débiteur)

judge

judge means a judge of a superior court having jurisdiction in the province where a matter arises or a judge of the Federal Court. (juge)

Minister

Minister means the Minister of National Revenue. (ministre)

receiver

receiver means a person who

• (a) under the authority of a debenture, bond or other debt security, a court order or an Act of Parliament or of the legislature of a province, is empowered to operate or manage a business or a property of another person;

• (b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security;

• (c) is appointed by a bank to act as agent of the bank in the exercise of the authority of the bank under subsection 426(3) of the Bank Act in respect of property of another person;

• (d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or

• (e) is appointed as a committee, guardian or curator with authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets.

It includes a person who is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person. However, if a person is so appointed it does not include that creditor. (séquestre)

Ancillary Powers

Marginal note:Ancillary powers

• 97.211 (1) The Minister may, for the purposes of administering or enforcing this Part, exercise any of the following powers that are necessary for the collection of debts due to Her Majesty under this Part:

  • (a) the powers provided for in paragraphs (a) and (b) of the definition prescribed in subsection 2(1) as well as those provided for in subsections 3.3(1) and (2), 43(1) and 115(1); and

  • (b) any other powers that are conferred under any provision of this Act that is specified by the Governor in Council on the recommendation of the Minister and the Minister of Public Safety and Emergency Preparedness.

• Marginal note:Publication

  (2) An order made for the purpose of subsection (1) must be published in Part II of the Canada Gazette as soon as practicable after it is made.