Customs Act — C-52.6 147.1
Definition 147.1 (1) In this section, Corporation means the Canada Post Corporation. Application (2) Subsections (3) to (13) apply to mail except as may be provided in regulations made under paragraph (14)(e). Collection agreement (3) The Minister and the Corporation may enter into an agreement in writing whereby the Minister authorizes the Corporation to collect, as agent of the Minister, duties in respect of mail and the Corporation agrees to collect the duties as agent of the Minister. Terms and conditions (4) An agreement made under subsection (3) relating to the collection of duties in respect of mail may provide for the terms and conditions under which and the period during which the Corporation is authorized to collect the duties and for other matters in relation to the administration of this Act in respect of such mail. Authorization by Corporation (5) The Corporation may authorize in writing any person to collect, as its agent, duties under terms and conditions consistent with those provided for in the agreement made under subsection (3) and during a period not exceeding the period provided for in that agreement. Liability to pay duties (6) Where the Corporation has entered into an agreement under subsection (3), the Corporation shall pay to the Receiver General, within the prescribed time and in the prescribed manner, as an amount due to Her Majesty in right of Canada in respect of mail to which the agreement applies, the greater of the duties collected by the Corporation in respect of the mail and the duties required to be collected in respect of the mail by the Corporation under the agreement, unless (a) the Corporation establishes to the satisfaction of the Minister that the mail has not been delivered and that the mail (i) is no longer in Canada, or (ii) was destroyed; (b) duties have not been collected by the Corporation in respect of the mail, the mail has not been delivered and a request for a re-determination or further re-determination has been made under subsection 60(1) in respect of the mail; or (c) in any other case, duties have not been collected by the Corporation in respect of the mail, the mail has not been delivered and the period in which a request for a re-determination or further re-determination may be made under subsection 60(1) in respect of the mail has not expired. Not public money (7) An amount required to be paid to the Receiver General under subsection (6) shall be deemed not to be public money for the purposes of the Financial Administration Act until the amount has been so paid. Interest (8) Where an amount that the Corporation is required to pay under subsection (6) has not been paid within the time within which it is required to be paid under that subsection, the Corporation shall pay to the Receiver General, in addition to that amount, interest at the specified rate for the period beginning on the first day after that time and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount. Detention of mail (9) Any person who is authorized to collect duties in respect of mail may detain the mail until the duties thereon have been paid to the Corporation. Fees (10) Subject to any regulations made under subsection (14), mail is charged with prescribed fees from the time of its importation until such time as the fees are paid or as the fees are otherwise removed. Payment of fees (11) The importer or owner of mail that is charged with fees under subsection (10) shall pay the fees at the time of the payment of the duties on the mail. Collection of fees (12) Where the Corporation or an agent of the Corporation is authorized to collect duties in respect of mail, the Corporation or the agent may collect the fees with which the mail is charged under subsection (10) and may detain the mail until the fees have been paid. Fees belong to Corporation (13) Fees collected under subsection (12) are property of the Corporation and shall be deemed not to be publ