GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 53
Limitation period for assessments 53 (1) Subject to subsections (2) to (4), no assessment in respect of any charge or other amount payable by a person under this Act shall be made more than four years after the day on which the person filed the person’s return under section 26 . Exception — objection or appeal (2) A variation of an assessment, or a reassessment, in respect of any charge or other amount payable under this Act by a person may be made at any time if the variation or reassessment is made (a) to give effect to a decision on an objection or appeal; or (b) with the written consent of an appellant to dispose of an appeal. Exception — neglect or fraud (3) An assessment in respect of any matter may be made at any time if the person to be assessed has, in respect of that matter, (a) made a misrepresentation that is attributable to their neglect, carelessness or wilful default; or (b) committed fraud with respect to a return or an application for a refund filed under this Act. Exception — waiver (4) An assessment in respect of any matter specified in a waiver filed under subsection (5) may be made at any time within the period specified in the waiver unless the waiver has been revoked under subsection (6), in which case an assessment may be made at any time during the six months that the waiver remains in effect. Filing waiver (5) Any person may, within the time otherwise limited by subsection (1) for an assessment, waive the application of that subsection by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection. Revoking waiver (6) Any person who has filed a waiver may revoke it by filing with the Minister a notice of revocation of the waiver in the prescribed form and manner. The waiver remains in effect for six months after the notice is filed.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 54
Objection to assessment 54 (1) Any person who has been assessed and who objects to the assessment may, within 90 days after the date of the notice of the assessment, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts. Issue to be decided (2) A notice of objection shall (a) reasonably describe each issue to be decided; (b) specify in respect of each issue the relief sought, expressed as the change in any amount that is relevant for the purposes of the assessment; and (c) provide the facts and reasons relied on by the person in respect of each issue. Late compliance (3) Despite subsection (2), if a notice of objection does not include the information required under paragraph (2)(b) or (c) in respect of an issue to be decided that is described in the notice, the Minister may, in writing, request the person to provide the information, and that paragraph is deemed to be complied with in respect of the issue if, within 60 days after the request is made, the person submits the information in writing to the Minister. Limitation on objections (4) Despite subsection (1), if a person has filed a notice of objection to an assessment (in this section referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (8) as a result of the notice of objection, unless the earlier assessment was made in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue (a) only if the person complied with subsection (2) in the notice with respect to that issue; and (b) only with respect to the relief sought in respect of that issue as specified by the person in the notice. Application of subsection (4) (5) Subsection (4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment. Limitation on objections (6) Despite subsection (1), no objection may be made by a person in respect of an issue for which the right of objection has been waived in writing by the person. Acceptance of objection (7) The Minister may accept a notice of objection even if it was not filed in the prescribed form and manner. Consideration of objection (8) On receipt of a notice of objection, the Minister shall, without delay, reconsider the assessment and vacate or confirm it or make a reassessment. Waiving reconsideration (9) If, in a notice of objection, a person who wishes to appeal directly to the Tax Court of Canada requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration. Notice of decision (10) After reconsidering an assessment under subsection (8) or confirming an assessment under subsection (9), the Minister shall notify the person objecting to the assessment of the Minister’s decision by mail.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 55
Extension of time by Minister 55 (1) If no objection to an assessment is filed under section 54 within the time limited under this Act, a person may make an application to the Minister to extend the time for filing a notice of objection and the Minister may grant the application. Contents of application (2) An application must set out the reasons why the notice of objection was not filed within the time limited under this Act for doing so. How application made (3) An application must be made by delivering or mailing, to the Assistant Commissioner of the Appeals Branch of the Agency, the application accompanied by a copy of the notice of objection. Defect in application (4) The Minister may accept an application even if it was not made in accordance with subsection (3). Duties of Minister (5) On receipt of an application, the Minister shall, without delay, consider the application and grant or refuse it, and shall notify the person of the decision by mail. Date of objection if application granted (6) If an application is granted, the notice of objection is deemed to have been filed on the day of the decision of the Minister. Conditions for grant of application (7) No application shall be granted under this section unless (a) the application is made within one year after the expiry of the time limited under this Act for objecting; and (b) the person demonstrates that (i) within the time limited under this Act for objecting, the person (A) was unable to act or to give a mandate to act in their name, or (B) had a bona fide intention to object to the assessment, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application was made as soon as circumstances permitted it to be made.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 56
Extension of time by Tax Court of Canada 56 (1) A person who has made an application under section 55 may apply to the Tax Court of Canada to have the application granted after either (a) the Minister has refused the application; or (b) 90 days have elapsed after the application was made and the Minister has not notified the person of the Minister’s decision. When application may not be made (2) No application may be made after the expiry of 30 days after the decision referred to in subsection 55 (5) was mailed to the person. How application made (3) An application must be filed in the Registry of the Tax Court of Canada, in accordance with the rules of the Court made under the Tax Court of Canada Act . Copy to the Commissioner (4) The Tax Court of Canada must send a copy of the application to the Commissioner. Powers of Tax Court of Canada (5) The Tax Court of Canada may dispose of an application by dismissing or granting it and, in granting it, the Court may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order. When application to be granted (6) No application shall be granted under this section unless (a) the application under subsection 55 (1) was made within one year after the expiry of the time limited under this Act for objecting; and (b) the person demonstrates that (i) within the time limited under this Act for objecting, the person (A) was unable to act or to give a mandate to act in their name, or (B) had a bona fide intention to object to the assessment, (ii) given the reasons set out in the application under this section and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application under subsection 55 (1) was made as soon as circumstances permitted it to be made.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 57
Appeal to Tax Court of Canada 57 (1) Subject to subsection (2), a person who has filed a notice of objection to an assessment may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after (a) the Minister has confirmed the assessment or has reassessed; or (b) 180 days have elapsed after the filing of the notice of objection and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed. No appeal (2) No appeal under subsection (1) may be instituted after the expiry of 90 days after notice that the Minister has reassessed or confirmed the assessment is sent to the person under subsection 54 (10). Amendment of appeal (3) The Tax Court of Canada may, on any terms that it sees fit, authorize a person who has instituted an appeal in respect of a matter to amend the appeal to include any further assessment in respect of the matter that the person is entitled under this section to appeal.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 58
Extension of time to appeal 58 (1) If no appeal to the Tax Court of Canada under section 57 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court of Canada for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just. Contents of application (2) An application must set out the reasons why the appeal was not instituted within the time limited under section 57 for doing so. How application made (3) An application must be filed in the Registry of the Tax Court of Canada, in accordance with the rules of the Court made under the Tax Court of Canada Act . Copy to Deputy Attorney General of Canada (4) The Tax Court of Canada must send a copy of the application to the office of the Deputy Attorney General of Canada. When order to be made (5) No order shall be made under this section unless (a) the application was made within one year after the expiry of the time limited under section 57 for appealing; and (b) the person demonstrates that (i) within the time limited under section 57 for appealing, the person (A) was unable to act or to give a mandate to act in their name, or (B) had a bona fide intention to appeal, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, (iii) the application was made as soon as circumstances permitted it to be made, and (iv) there are reasonable grounds for the appeal.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 59
Limitation on appeals to the Tax Court of Canada 59 (1) Despite section 57 , if a person has filed a notice of objection to an assessment, the person may appeal to the Tax Court of Canada to have the assessment vacated, or a reassessment made, only with respect to (a) an issue in respect of which the person has complied with subsection 54 (2) in the notice and the relief sought in respect of the issue as specified by the person in the notice; or (b) an issue described in subsection 54 (5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue. No appeal if waiver (2) Despite section 57 , a person may not appeal to the Tax Court of Canada to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 60
Institution of appeals 60 An appeal to the Tax Court of Canada under this Act shall be instituted in accordance with the Tax Court of Canada Act .
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 61
Disposition of appeal 61 The Tax Court of Canada may dispose of an appeal from an assessment by (a) dismissing it; or (b) allowing it and (i) vacating the assessment, or (ii) referring the assessment back to the Minister for reconsideration and reassessment.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 62
References to Tax Court of Canada 62 (1) If the Minister and another person agree in writing that a question arising under this Act, in respect of any assessment or proposed assessment of the person, should be determined by the Tax Court of Canada, that question shall be determined by that Court. Time during consideration not to count (2) For the purposes of making an assessment, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court of Canada to have a question determined and the day on which the question is finally determined shall not be counted in the computation of (a) the four-year period referred to in subsection 53 (1); (b) the period within which a notice of objection to an assessment may be filed under subsection 54 (1); or (c) the period within which an appeal may be instituted under subsection 57(2).
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 64
Failure to file a return when required 64 Every person who fails to file a return as and when required under section 26 shall pay a penalty equal to the total of (a) an amount equal to 1% of the amount of charges unpaid at the expiry of the time for filing the return, and (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 65
Failure to answer demand 65 Every person who fails to file a return as and when required under a demand issued under section 33 is liable to a penalty of $250.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 66
Failure to provide information 66 Every person who fails to provide any information or record as and when required under this Act is liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 67
False statements or omissions 67 Every person who knowingly, or under circumstances amounting to gross negligence or, in the Province of Quebec, gross fault, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) is liable to a penalty of the greater of $250 and 25% of the total of (a) if the false statement or omission is relevant to the determination of an amount payable under this Act by the person, the amount, if any, by which (i) the amount payable exceeds (ii) the amount that would be payable by the person if the amount payable were determined on the basis of the information provided in the return, and (b) if the false statement or omission is relevant to the determination of a refund or any other payment that may be obtained under this Act, the amount, if any, by which (i) the amount that would be the refund or other payment payable to the person if the refund or other payment were determined on the basis of the information provided in the return exceeds (ii) the amount of the refund or other payment payable to the person.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 68
Offence for failure to file return or to comply with demand or order 68 (1) Every person who fails to file or make a return as and when required under this Act or who fails to comply with an obligation under subsection 48 (5) or (8) or section 49 or an order made under section 74 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $1,000 and not more than $25,000 or to imprisonment for a term not exceeding 12 months, or to both. Saving (2) A person who is convicted of an offence under subsection (1) for a failure to comply with a provision of this Act is not liable to pay a penalty imposed under section 65 or 66 for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 69
Offences for false or deceptive statement 69 (1) Every person commits an offence who (a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, certificate, record or answer filed or made as required under this Act; (b) for the purposes of evading payment of any amount payable under this Act, or obtaining a refund to which the person is not entitled under this Act, (i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or (ii) makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person; (c) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of an amount payable under this Act; (d) wilfully, in any manner, obtains or attempts to obtain a refund to which the person is not entitled under this Act; or (e) conspires with any person to commit an offence described in any of paragraphs (a) to (d). Punishment (2) Every person who commits an offence under subsection (1) is guilty of an offence punishable on summary conviction and, in addition to any penalty otherwise provided, is liable to (a) a fine of not less than 50%, and not more than 200%, of the amount payable that was sought to be evaded, or of the refund sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $1,000 and not more than $25,000; (b) imprisonment for a term not exceeding 18 months; or (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding 18 months. Penalty on conviction (3) A person who is convicted of an offence under subsection (1) is not liable to pay a penalty imposed under any of sections 64 to 67 for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made. Stay of appeal (4) If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court of Canada and, on doing so, the proceedings before the Tax Court of Canada are stayed pending a final determination of the outcome of the prosecution.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 70
Failure to pay charges 70 Every person who wilfully fails to pay a charge as and when required under this Act is guilty of an offence punishable on summary conviction and, in addition to any penalty or interest otherwise provided, is liable to (a) a fine not exceeding the aggregate of $1,000 and an amount equal to 20% of the amount of the charge that should have been paid; (b) imprisonment for a term not exceeding six months; or (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding six months.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 71
Offence re confidential information 71 (1) Every person is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both, if the person (a) contravenes subsection 84 (2); or (b) knowingly contravenes an order made under subsection 84 (7). Offence re confidential information (2) Every person (a) to whom confidential information has been provided for a particular purpose under paragraph 84 (6)(a), (b), (c), (e), (h) or (k), or (b) who is an official to whom confidential information has been provided for a particular purpose pursuant to paragraph 84 (6)(d), (f) or (i) and who for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both. Definitions (3) In subsection (2), official and confidential information have the same meanings as in subsection 84 (1).
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 72
General offence 72 Every person who fails to comply with any provision of this Act or the regulations made under this Act for which no other offence is specified in this Act is guilty of an offence punishable on summary conviction and liable to a fine not exceeding $1,000.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 73
Defence of due diligence 73 No person shall be convicted of an offence under section 68 or 72 if the person establishes that they exercised all due diligence to prevent the commission of the offence.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 74
Compliance orders 74 If a person is convicted by a court of an offence for a failure to comply with a provision of this Act, the court may make any order that it considers proper in order to enforce compliance with the provision.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 75
Officers of corporations, etc. 75 If a person other than an individual commits an offence under this Act, every officer, director or representative of the person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted.