GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Air Travellers Security Charge Act — A-10.5 27
Compound interest on amounts not paid when required 27 (1) If a person fails to pay an amount to the Receiver General as and when required under this Act, the person shall pay to the Receiver General interest on the amount. The interest shall be compounded daily at the prescribed rate and computed for the period that begins on the first day after the day on or before which the amount was required to be paid and that ends on the day the amount is paid. Payment of interest that is compounded (2) For the purposes of subsection (1), interest that is compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest shall be added to the unpaid amount at the end of the particular day. Payment before specified date (3) If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Act on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister shall waive any interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment. 2002, c. 9, s. 5 “27”; 2006, c. 4, s. 101
Air Travellers Security Charge Act — A-10.5 28
Compound interest on amounts owed by Her Majesty 28 Interest shall be compounded daily at the prescribed rate on amounts owed by Her Majesty to a person and computed for the period beginning on the first day after the day on which the amount is required to be paid by Her Majesty and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty.
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Application of interest provisions if Act amended 29 For greater certainty, if a provision of an Act amends this Act and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which the provision is assented to, the provisions of this Act that relate to the calculation and payment of interest apply in respect of the amendment as though the provision had been assented to on the particular day.
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Waiving or reducing interest 30 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or reduce any interest payable by the person under this Act on an amount that is required to be paid by the person under this Act in respect of the reporting period. Interest where amounts waived or reduced (2) If a person has paid an amount of interest and the Minister has waived or reduced under subsection (1) any portion of the amount, the Minister shall pay interest at the prescribed rate on an amount equal to the portion of the amount that was waived or reduced beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the portion is refunded to the person. 2002, c. 9, s. 5 “30”; 2006, c. 4, s. 102; 2007, c. 18, s. 146; 2010, c. 25, s. 96
Air Travellers Security Charge Act — A-10.5 30.1
Dishonoured instruments 30.1 For the purposes of this Act and section 155.1 of the Financial Administration Act , any charge that becomes payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that becomes payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid. 2006, c. 4, s. 103
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Statutory recovery rights 31 Except as specifically provided under this Act or the Financial Administration Act , no person has a right to recover any money paid to Her Majesty as or on account of, or that has been taken into account by Her Majesty as, an amount payable under this Act.
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Refund of charge if service not provided 32 (1) A designated air carrier may refund or credit an amount to a person if (a) the carrier collected the amount from the person as or on account of a charge in respect of an air transportation service acquired by the person; (b) the person was required by this Act to pay a charge in respect of the service; and (c) the service (i) was not used by any person before all rights to be provided the transportation by air included in the service expired, or (ii) was used only partially before all rights to be provided the transportation by air included in the service expired if the part that was used would not, by itself, be subject to a charge. Refund of charge collected in error (2) A designated air carrier that has collected from a person an amount as or on account of a charge in excess of the charge that was collectible by the carrier from the person may refund or credit the excess to that person. Issuance of document evidencing refund (3) A designated air carrier that refunds or credits an amount to a person in accordance with subsection (1) or (2) within two years after the day the amount was collected shall, within a reasonable time, issue to the person a document containing information specified by the Minister. Deduction of refund (4) A designated air carrier that has refunded or credited an amount under subsection (1) or (2) within two years after the day the amount was collected and that has issued to a person a document in accordance with subsection (3) may deduct the amount of the refund or credit from the amount payable by the carrier under subsection 17(2) for the reporting period of the carrier in which the document is issued to the person, to the extent that the amount of the charge has been included by the carrier in determining the amount payable by the carrier under subsection 17(2) for the reporting period or a preceding reporting period of the carrier. 2002, c. 9, s. 5 "32"; 2010, c. 25, s. 97
Air Travellers Security Charge Act — A-10.5 33
Payment in error 33 (1) The Minister may pay a refund to a person (a) if the person paid an amount in excess of the amount that was payable by that person under this Act; or (b) if the person has paid to a designated air carrier an amount as or on account of a charge (i) in respect of an air transportation service that was not used by any person before all rights to be provided the transportation by air included in the service expired, or (ii) in respect of an air transportation service that was used only partially before all rights to be provided the transportation by air included in the service expired if the part that was used would not, by itself, be subject to a charge. Amount of refund (2) The amount of a refund payable by the Minister is, if paragraph (1)(a) applies, the amount of the excess referred to in that paragraph and, if paragraph (1)(b) applies, the amount paid as or on account of the charge. Restriction (3) A refund under this section in respect of an amount shall not be paid to a person to the extent that (a) the amount was taken into account as an amount required to be paid by the person in respect of one of their reporting periods and the Minister has assessed the person for the period under section 39; or (b) the amount was an amount assessed under section 39. Application for refund (4) A refund of an amount shall not be paid to a person unless the person files with the Minister an application for the refund in the prescribed form and manner within two years after the person paid the amount. 2002, c. 9, s. 5 "33"; 2010, c. 25, s. 98
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Restriction on refunds, etc. 34 (1) A refund of an amount under this Act shall not be paid to a person to the extent that it can reasonably be regarded that (a) the amount has previously been refunded, remitted, applied or paid to that person under this or any other Act of Parliament; (b) the person has applied for a refund, payment or remission of the amount under any other Act of Parliament; or (c) the amount has been or will be refunded to the person under section 32. Single application (2) Only one application may be made under this Act for a refund with respect to any matter.
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Restriction re trustees 35 If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate of a bankrupt, a refund under this Act that the bankrupt was entitled to claim before the appointment shall not be paid after the appointment unless all returns required under this Act to be filed for reporting periods of the bankrupt ending before the appointment have been filed and all amounts required under this Act to be paid by the bankrupt in respect of those reporting periods have been paid. 2002, c. 9, s. 5 "35"; 2010, c. 25, s. 99
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Overpayment of refunds, etc. 36 (1) If an amount is paid to, or applied to a liability of, a person as a refund under this Act and the person is not entitled to the amount or the amount paid or applied exceeds the refund or other payment to which the person is entitled, the person shall pay to the Receiver General an amount equal to the refund, payment or excess on the day the amount is paid to, or applied to a liability of, the person. Effect of reduction of refund, etc. (2) For the purpose of subsection (1), if a refund or other payment has been paid to a person in excess of the amount to which the person was entitled and the amount of the excess has, by reason of section 34, reduced the amount of any other refund or other payment to which the person would, but for the payment of the excess, be entitled, the person is deemed to have paid the amount of the reduction to the Receiver General.
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Keeping records 37 (1) Every person who collects or is required to collect a charge shall keep all records that are necessary to determine whether they have complied with this Act. Minister may specify information (2) The Minister may specify in writing the form a record is to take and any information that the record must contain. Language and location of record (3) Unless otherwise authorized by the Minister, a record shall be kept in Canada in English or French. Electronic records (4) Every person required under this Act to keep a record who does so electronically shall ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record. Inadequate records (5) If a person fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person shall keep the records specified by the Minister. General period for retention (6) Every person who is required to keep records shall retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed. Objection or appeal (7) 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 this Act, the person shall retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of. Demand by Minister (8) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally or by registered or certified mail, require any person required under this Act to keep records to retain those records for any period that is specified in the demand, and the person shall comply with the demand. Permission for earlier disposal (9) A person who is required under this Act to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister.
Air Travellers Security Charge Act — A-10.5 37.1
Electronic funds transfer 37.1 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act. 2014, c. 20, s. 90
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Requirement to provide information 38 (1) Despite any other provision of this Act, the Minister may, by a notice served or sent in accordance with subsection (2.1), require a person resident in Canada or a person that is not resident in Canada but that carries on business in Canada to provide any information or record. Notice (2) The notice shall set out (a) a reasonable period of not less than 90 days for the provision of the information or record; (b) a description of the information or record being sought; and (c) the consequences under subsection (7) to the person of any failure to provide the information or record being sought within the period set out in the notice. Notice (2.1) A notice referred to in subsection (1) may be (a) served personally; (b) sent by registered or certified mail; or (c) sent electronically to a bank or credit union (as defined in subsection 123(1) of the Excise Tax Act ) that has provided written consent to receive notices under subsection (1) electronically. Review of information requirement (3) If a person is served or sent a notice of a requirement under subsection (1), the person may, within 90 days after the day on which the notice is served or sent, apply to a judge for a review of the requirement. Powers on review (4) On hearing an application in respect of a requirement, a judge may (a) confirm the requirement; (b) vary the requirement if satisfied that it is appropriate in the circumstances to do so; or (c) set aside the requirement if satisfied that it is unreasonable. Requirement not unreasonable (5) For the purposes of subsection (4), a requirement to provide information or a record shall not be considered to be unreasonable solely because the information or record is under the control of or available to a person that is not resident in Canada, if that person is related, for the purposes of the Income Tax Act , to the person on which the notice of the requirement is served or to which that notice is sent. Time period not to count (6) The period between the day on which an application for the review of a requirement is made and the day on which the application is finally disposed of shall not be counted in the computation of (a) the period set out in the notice of the requirement; or (b) the period within which an assessment may be made under section 42. Consequence of failure (7) If a person fails to comply substantially with a notice served or sent under subsection (1) and the notice is not set aside under subsection (4), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act shall, on the motion of the Minister, prohibit the introduction by that person of any information or record described in that notice. 2002, c. 9, s. 5 “38”; 2018, c. 27, s. 62 2021, c. 23, s. 72
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Assessment 39 (1) The Minister may assess a person for any charge or other amount payable by the person under this Act and may, despite any previous assessment covering, in whole or in part, the same matter, vary the assessment, reassess the person assessed or make any additional assessments that the circumstances require. Liability not affected (2) The liability of a person to pay an amount under this Act is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made. Minister not bound (3) The Minister is not bound by any return, application or information provided by or on behalf of any person and may make an assessment despite any return, application or information provided or not provided. Refund on reassessment (4) If a person has paid an amount assessed under this section in respect of a reporting period and the amount paid exceeds the amount determined on reassessment to have been payable by the person in respect of that reporting period, the Minister shall refund to the person the amount of the excess and, for the purpose of section 28, the refund is deemed to have been required to be paid on the day on which the amount was paid to the Minister. Determination of refunds (5) In making an assessment, the Minister may take into account any refund payable to the person being assessed under this Act. If the Minister does so, the person is deemed to have applied for the refund under this Act on the day the notice of assessment is sent. 2002, c. 9, s. 5 "39"; 2010, c. 25, s. 100
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Assessment of refund 40 (1) On receipt of an application made by a person for a refund under this Act, the Minister shall, without delay, consider the application and assess the amount of the refund, if any, payable to the person. Reassessment (2) The Minister may reassess or make an additional assessment of the amount of a refund despite any previous assessment of the amount of the refund. Payment (3) If on assessment under this section the Minister determines that a refund is payable to a person, the Minister shall pay the refund to the person. Restriction (4) A refund shall not be paid until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under this Act, the Excise Tax Act , the Income Tax Act , the Excise Act, 2001 , the Underused Housing Tax Act , the Select Luxury Items Tax Act and the Global Minimum Tax Act . Interest (5) If a refund is paid to a person, the Minister shall pay interest at the prescribed rate to the person on the refund for the period beginning on the day that is 30 days after the day on which the application for the refund is filed with the Minister and ending on the day on which the refund is paid. 2002, c. 9, s. 5 “40”; 2006, c. 4, s. 104 2022, c. 5, s. 31 2022, c. 10, s. 163 2022, c. 10, s. 173 2024, c. 15, s. 118 2024, c. 17, s. 102 2024, c. 17, s. 111 2026, c. 3, s. 148
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Notice of assessment 41 (1) After making an assessment under this Act, the Minister shall send to the person assessed a notice of the assessment. Payment of remainder (2) If the Minister has assessed a person for an amount, any portion of that amount then remaining unpaid is payable to the Receiver General as of the date of the notice of assessment.
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Limitation period for assessments 42 (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 it became payable by the person under this Act. Exception where 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 where 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 where 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.
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Objection to assessment 43 (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 subsection 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 though 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 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 registered or certified mail.