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

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Act current to 2019-07-01 and last amended on 2019-06-22. Previous Versions

PART VIEnforcement (continued)

Evidence

Marginal note:Proof of service by registered mail

  •  (1) Where a notice required by this Act or a regulation is sent by registered mail, an affidavit of an officer sworn before a commissioner or other person authorized to take affidavits setting out

    • (a) that the officer has charge of the appropriate records,

    • (b) that he has knowledge of the facts in the particular case,

    • (c) that such a notice was sent by registered letter on a named day to the person to whom it was addressed (indicating such address), and

    • (d) that he identifies as exhibits attached to the affidavit the post office certificate of registration of the letter or a true copy of the relevant portion thereof and a true copy of the notice

    shall be received, in the absence of evidence to the contrary, as proof of the sending and of the notice.

  • Marginal note:Proof of personal service

    (2) Where a notice required by this Act or a regulation is given by personal service, an affidavit of an officer sworn before a commissioner or other person authorized to take affidavits setting out

    • (a) that the officer has charge of the appropriate records,

    • (b) that he has knowledge of the facts in the particular case,

    • (c) that such a notice was served personally on a named day on the person to whom it was directed, and

    • (d) that he identifies as an exhibit attached to the affidavit a true copy of the notice

    shall be received, in the absence of evidence to the contrary, as proof of the personal service and of the notice.

Marginal note:Members of partnerships

  •  (1) For the purposes of this Act,

    • (a) a reference in any notice or other document to the firm name of a partnership is to be read as a reference to all the members of the partnership; and

    • (b) any notice or other document is deemed to have been provided to each member of a partnership if the notice or other document is mailed to, served on or otherwise sent to the partnership

      • (i) at its latest known address or place of business, or

      • (ii) at the latest known address

        • (A) if it is a limited partnership, of any member of the limited partnership whose liability as a member is not limited, or

        • (B) in any other case, of any member of the partnership.

  • Marginal note:Members of unincorporated bodies

    (2) For the purposes of this Act,

    • (a) a reference in any notice or other document to the firm name of an unincorporated body is to be read as a reference to all the members of the body; and

    • (b) any notice or other document is deemed to have been provided to each member of an unincorporated body if the notice or other document is mailed to, served on or otherwise sent to the body at its latest known address or place of business.

  • 2001, c. 25, s. 79

Marginal note:Date of notice by mail

 For the purposes of this Act, the date on which a notice is given pursuant to this Act or the regulations shall, where it is given by mail, be deemed to be the date of mailing of the notice, and the date of mailing shall, in the absence of any evidence to the contrary, be deemed to be the day appearing from such notice to be the date thereof unless called into question by the Minister or by some person acting for him or Her Majesty.

Marginal note:Proof of no appeal

 An affidavit of an officer, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Agency or the Canada Revenue Agency, as the case may be, and that an examination of the records shows that a notice of assessment under Part V.1 was mailed or otherwise sent to a person under this Act and that, after careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment was received within the time allowed for the notice, is evidence of the statements contained in the affidavit.

  • 2001, c. 25, s. 80
  • 2005, c. 38, s. 82
  • 2009, c. 10, s. 15(F)

Marginal note:Objection or appeal

 If a person who is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under Part V.1, the person shall retain, until the objection, appeal or reference and any appeal from it is finally disposed of, every record that pertains to the subject-matter of the objection, appeal or reference.

  • 2001, c. 25, s. 80

Marginal note:Copies of documents

 Copies of documents made pursuant to this or any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods or pursuant to any regulation made thereunder that are duly certified by an officer are admissible in evidence in any proceeding taken pursuant to this Act in the same manner as if they were the originals of such documents.

Marginal note:False information in documents

 In any proceeding taken pursuant to this Act, the production or the proof of the existence of more than one document made or sent by or on behalf of the same person in which the same goods are mentioned as bearing different prices or given different names or descriptions is, in the absence of evidence to the contrary, proof that any such document was intended to be used to evade compliance with this Act or the payment of duties under this Act.

Marginal note:Burden of proof of importation or exportation on Her Majesty

  •  (1) In any proceeding under this Act relating to the importation or exportation of goods, the burden of proof of the importation or exportation of the goods lies on Her Majesty.

  • Marginal note:Proof of importation

    (2) For the purpose of subsection (1), proof of the foreign origin of goods is, in the absence of evidence to the contrary, proof of the importation of the goods.

  • Marginal note:Burden of proof on other party

    (3) Subject to subsection (4), in any proceeding under this Act, the burden of proof in any question relating to

    • (a) the identity or origin of any goods,

    • (b) the manner, time or place of importation or exportation of any goods,

    • (c) the payment of duties on any goods, or

    • (d) the compliance with any of the provisions of this Act or the regulations in respect of any goods

    lies on the person, other than Her Majesty, who is a party to the proceeding or the person who is accused of an offence, and not on Her Majesty.

  • Marginal note:Exception in case of prosecution

    (4) In any prosecution under this Act, the burden of proof in any question relating to the matters referred to in paragraphs (3)(a) to (d) lies on the person who is accused of an offence, and not on Her Majesty, only if the Crown has established that the facts or circumstances concerned are within the knowledge of the accused or are or were within his means to know.

Prohibitions, Offences and Punishment

General

Marginal note:False statements, evasion of duties

 No person shall

  • (a) make, or participate in, assent to or acquiesce in the making of, false or deceptive statements in a statement or answer made orally or in writing pursuant to this Act or the regulations;

  • (a.1) make, or participate in, assent to or acquiesce in the making of, false or deceptive statements in an application for an advance ruling under section 43.1 or a certificate referred to in section 97.1;

  • (b) to avoid compliance with this Act or the regulations,

    • (i) destroy, alter, mutilate, secrete or dispose of records or books of account,

    • (ii) make, or participate in, assent to or acquiesce in the making of, false or deceptive entries in records or books of account, or

    • (iii) omit, or participate in, assent to or acquiesce in the omission of, a material particular from records or books of account; or

  • (c) wilfully, in any manner, evade or attempt to evade compliance with any provision of this Act or evade or attempt to evade the payment of duties under this Act.

  • R.S., 1985, c. 1 (2nd Supp.), s. 153
  • 1988, c. 65, s. 80
  • 1993, c. 44, s. 105
  • 1996, c. 33, s. 39
  • 1997, c. 14, s. 46

Marginal note:Hindering an officer

 No person shall, physically or otherwise, do or attempt to do any of the following:

  • (a) interfere with or molest an officer doing anything that the officer is authorized to do under this Act; or

  • (b) hinder or prevent an officer from doing anything that the officer is authorized to do under this Act.

  • 2001, c. 17, s. 255
 
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