GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Act — C-52.6 132
Where there is no contravention 132 (1) Subject to this or any other Act of Parliament, (a) where the Minister decides, under paragraph 131(1)(a) or (b), that there has been no contravention of this Act or the regulations in respect of the goods or conveyance referred to in that paragraph, or, under paragraph 131(1)(b), that the conveyance referred to in that paragraph was not used in the manner described in that paragraph, the Minister shall forthwith authorize the removal from custody of the goods or conveyance or the return of any money or security taken in respect of the goods or conveyance; and (b) where, as a result of a decision made by the Minister under paragraph 131(1)(c), the Minister decides that a penalty that was assessed under section 109.3 is not justified by the facts or the law, the Minister shall forthwith cancel the assessment of the penalty and authorize the return of any money paid on account of the penalty and any interest that was paid under section 109.5 in respect of the penalty. Interest on money returned (2) Where any money is authorized under subsection (1) to be returned to any person, there shall be paid to that person, in addition to the money returned, interest on the money at the prescribed rate for the period beginning on the day after the day the money was paid and ending on the day the money is returned. (3) [Repealed, 1992, c. 28, s. 26] R.S., 1985, c. 1 (2nd Supp.), s. 132; 1992, c. 28, s. 26; 1993, c. 25, s. 85; 2001, c. 25, s. 73
Customs Act — C-52.6 133
the value for duty thereof. Interest (7) If an amount of money is demanded under paragraph (1)(c) or (1.1)(b), the person to whom the demand is made shall pay the amount demanded together with interest at the prescribed rate for the period beginning on the day after the notice is served under subsection 131(2) and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount. However, interest is not payable if the amount demanded is paid in full within thirty days after the notice is served. (8) [Repealed, 1992, c. 28, s. 27] R.S., 1985, c. 1 (2nd Supp.), s. 133; 1992, c. 28, s. 27; 1993, c. 25, s. 86; 1995, c. 41, s. 35; 1997, c. 36, s. 189; 2001, c. 25, s. 74
Customs Act — C-52.6 135
Federal Court 135 (1) A person who requests a decision of the Minister under section 131 may, within ninety days after being notified of the decision, appeal the decision by way of an action in the Federal Court in which that person is the plaintiff and the Minister is the defendant. Ordinary action (2) The Federal Courts Act and the rules made under that Act applicable to ordinary actions apply in respect of actions instituted under subsection (1) except as varied by special rules made in respect of such actions. R.S., 1985, c. 1 (2nd Supp.), s. 135; 1990, c. 8, s. 49; 2002, c. 8, s. 134
Customs Act — C-52.6 136
Restoration of goods pending appeal 136 Where an appeal is taken by the Crown from any judgment that orders the Crown to give or return anything that has been seized under this Act to any person, the execution of the judgment shall not be suspended if the person to whom the goods are ordered given or returned gives such security to the Crown as the court that rendered the judgment, or a judge thereof, considers sufficient to ensure delivery of the goods or the full value thereof to the Crown if the judgment so appealed is reversed.
Customs Act — C-52.6 137
Service of notices 137 The service of the President’s notice under section 130 or the notice of the Minister’s decision under section 131 is sufficient if it is sent by registered mail addressed to the person on whom it is to be served at his latest known address. R.S., 1985, c. 1 (2nd Supp.), s. 137; 1999, c. 17, s. 127; 2005, c. 38, s. 85
Customs Act — C-52.6 138
Third party claims 138 (1) If goods or a conveyance is seized as forfeit under this Act or if a conveyance is detained under subsection 97.25(2), any person, other than the person in whose possession it was when seized or detained, who claims an interest in it as owner, mortgagee, hypothecary creditor, lien-holder or holder of any like interest may, within ninety days after the seizure or detention, apply for a decision by the Minister under section 139. Application procedure (2) A person may apply for a decision by giving notice to the Minister in writing or by any other means that is satisfactory to the Minister. Burden of proof of application (3) The burden of proof that an application has been made under subsection (1) lies on the person claiming to have made it. Provision of evidence (4) A person who applies under subsection (1) must provide evidence that relates to their interest in the seized or detained goods or conveyance and any other evidence requested by the Minister in respect of that interest. Manner of giving evidence (5) Evidence may be given under subsection (4) by affidavit made before any person authorized by an Act of Parliament or of the legislature of a province to administer oaths or take affidavits. Late applications (6) The Minister may accept an application made within one year after the expiration of the ninety days referred to in subsection (1) by a person who has not claimed an interest in the seized or detained goods or conveyance within those ninety days. Conditions for late applications (7) When making an application under subsection (6), the person must demonstrate to the Minister that (a) within the time provided in subsection (1) for making an application the person (i) was unable to act or to instruct another person to act in the person’s name, or (ii) had a bona fide intention to apply under that subsection; (b) it would be just and equitable to grant the application; and (c) the application was made as soon as circumstances permitted. R.S., 1985, c. 1 (2nd Supp.), s. 138; 1992, c. 1, s. 62, c. 51, s. 45; 1998, c. 30, s. 14; 1999, c. 3, s. 60, c. 17, s. 127; 2001, c. 25, s. 75; 2014, c. 20, s. 174; 2015, c. 3, s. 62(F)
Customs Act — C-52.6 139
Decision of Minister 139 The Minister must decide an application made under section 138 without delay and, if the Minister is satisfied that the following conditions are met, must make a determination that the applicant’s interest in the goods or conveyance is not affected by the seizure or detention and as to the nature and extent of the applicant’s interest at the time of the contravention or use: (a) the applicant acquired the interest in good faith before the contravention or use; (b) the applicant is innocent of any complicity or collusion in the contravention or use; and (c) the applicant exercised all reasonable care in respect of any person permitted to obtain possession of the goods or conveyance in order to satisfy the applicant that it was not likely to be used in a contravention or, if the applicant is a mortgagee, hypothecary creditor or lien-holder, the applicant exercised that care in relation to the mortgagor, hypothecary debtor or lien-giver. R.S., 1985, c. 1 (2nd Supp.), s. 139; 2001, c. 25, s. 75
Customs Act — C-52.6 139.1
Order 139.1 (1) A person who makes an application under section 138 may, within ninety days after being notified of the decision, apply for an order under this section by giving notice in writing to the court. Meaning of court (2) In this section, court means (a) in the Province of Ontario, the Superior Court of Justice; (b) in the Province of Quebec, the Superior Court; (c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, Yukon and the Northwest Territories, the Supreme Court; (d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen’s Bench; (e) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court; and (f) in Nunavut, the Nunavut Court of Justice. Date of hearing (3) A judge of the court must fix a day, not less than thirty days after the application has been made, for the hearing of the application. Notice to Minister (4) The applicant, no later than fifteen days before the day fixed for the hearing, must serve notice of the application and of the hearing on the Minister, or an officer designated by the Minister for the purposes of this section. Service by registered mail (5) Service of the notice is sufficient if it is sent by registered mail addressed to the Minister. Order (6) The applicant is entitled to an order declaring that the applicant’s interest is not affected by the seizure or detention and declaring the nature and extent of the applicant’s interest at the time of the contravention or use if, on the hearing of the application, the court is satisfied that the applicant (a) acquired the interest in good faith prior to the contravention or use; (b) is innocent of any complicity or collusion in the contravention or use; and (c) exercised all reasonable care in respect of any person permitted to obtain possession of the goods or conveyance in order to satisfy the applicant that it was not likely to be used in a contravention or, if the applicant is a mortgagee, hypothecary creditor or lien-holder, that the applicant exercised that care in relation to the mortgagor, hypothecary debtor or lien-giver. 2001, c. 25, s. 75; 2002, c. 7, s. 272; 2009, c. 10, s. 14(F); 2015, c. 3, s. 63
Customs Act — C-52.6 140
Appeal 140 (1) A person who makes an application under section 139.1 or the Crown may appeal to the court of appeal from an order made under that section and the appeal shall be asserted, heard and decided according to the ordinary procedure governing appeals to the court of appeal from orders or judgments of a court. Definition of court of appeal (2) In this section, court of appeal means, in the province in which an order under this section is made, the court of appeal for that province as defined in section 2 of the Criminal Code . R.S., 1985, c. 1 (2nd Supp.), s. 140; 2001, c. 25, s. 76
Customs Act — C-52.6 141
Goods or conveyance given to applicant 141 (1) The President, on application by a person whose interest in a conveyance detained under subsection 97.25(2) or in goods or a conveyance seized as forfeit under this Act has been determined under section 139 or ordered under section 139.1 or 140 to be unaffected by the seizure or detention, shall direct that (a) in the case of goods or a conveyance the forfeiture of which has become final, the goods or conveyance, as the case may be, be given to the applicant; and (b) in the case of a conveyance detained under subsection 97.25(2), the conveyance be given to the applicant. Amount paid if goods or conveyance sold (1.1) If goods or a conveyance that is to be given to the applicant has been sold or disposed of, an amount calculated on the basis of the interest of the applicant in the goods or conveyance at the time of the contravention or use, as determined under section 139 or ordered under section 139.1 or 140, shall be paid to the applicant. Limit on amount paid (2) The total amount paid under subsection (1.1) in respect of goods or a conveyance shall, if the goods or conveyance was sold or otherwise disposed of under this Act, not exceed the proceeds of the sale or disposition, if any, less any costs incurred by Her Majesty in respect of the goods or conveyance, and, if there are no proceeds of disposition, no payment shall be made pursuant to subsection (1.1). R.S., 1985, c. 1 (2nd Supp.), s. 141; 1999, c. 17, s. 127; 2001, c. 25, s. 77; 2005, c. 38, s. 85
Customs Act — C-52.6 142
Disposal of things abandoned or forfeit 142 (1) Unless the thing is spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco, an excise stamp, a tobacco product or a vaping product, anything that has been abandoned to Her Majesty in right of Canada under this Act and anything the forfeiture of which is final under this Act shall (a) where the Minister deems it appropriate, be exported; (b) where the importation thereof is prohibited, or where the Minister considers the thing to be unsuitable for sale or of insufficient value to justify a sale, be disposed of in such manner, otherwise than by sale, as the Minister may direct; and (c) in any other case, be sold by public auction or public tender or by the Minister of Public Works and Government Services pursuant to the Surplus Crown Assets Act , subject to such regulations as may be prescribed. Duties removed (2) Any goods that are disposed of pursuant to subsection (1) are, from the time of disposal, no longer charged with duties. R.S., 1985, c. 1 (2nd Supp.), s. 142; 1996, c. 16, s. 60; 2002, c. 22, s. 340; 2007, c. 18, s. 139; 2010, c. 12, s. 52 2022, c. 10, s. 91
Customs Act — C-52.6 142.1
Dealing with abandoned or forfeited alcohol, etc. 142.1 (1) If spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco, a tobacco product or a vaping product is abandoned or finally forfeited under this Act, the Minister may sell, destroy or otherwise deal with it. Dealing with abandoned or forfeited excise stamps (1.1) If an excise stamp is abandoned or finally forfeited under this Act, the Minister may destroy or otherwise deal with it. Restriction (2) Subject to the regulations, the sale under subsection (1) of (a) spirits or specially denatured alcohol may only be to a spirits licensee; (b) wine may only be to a wine licensee; (c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee; (c.1) a vaping product may only be to a vaping product licensee; and (d) a restricted formulation may only be to a licensed user. 2002, c. 22, s. 341; 2007, c. 18, s. 140; 2010, c. 12, s. 53 2022, c. 10, s. 92
Customs Act — C-52.6 143 to 147
143 to 147 [Repealed, 2001, c. 25, s. 78]
Customs Act — C-52.6 147.1
tion (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 public money for the purposes of the Financial Administration Act . Regulations (14) The Governor in Council may make regulations (a) prescribing times for the purposes of subsection (6); (b) prescribing the manner of payment for the purposes of subsection (6); (c) prescribing fees for the purposes of subsection (10); (d) prescribing mail that is not charged with fees under subsection (10) or prescribing circumstances in which mail is not charged with fees under that subsection; and (e) prescribing mail to which any of subsections (3) to (13) does not apply or prescribing circumstances in which any of those subsections does not apply to mail. 1992, c. 28, s. 29; 1997, c. 36, s. 190
Customs Act — C-52.6 148
Proof of service by registered mail 148 (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. 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.
Customs Act — C-52.6 148.1
Members of partnerships 148.1 (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. 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
Customs Act — C-52.6 149
Date of notice by mail 149 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.
Customs Act — C-52.6 149.1
Proof of no appeal 149.1 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)
Customs Act — C-52.6 149.2
Objection or appeal 149.2 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
Customs Act — C-52.6 150
Copies of documents 150 Copies of documents, including electronic documents, made under this or any other Act of Parliament prohibiting, controlling or regulating the importation or exportation of goods, that are duly certified by an officer are admissible in evidence in any proceeding taken under this Act in the same manner as if they were the originals of such documents. R.S., 1985, c. 1 (2nd Supp.), s. 150 2022, c. 10, s. 328
Customs Act — C-52.6 151
False information in documents 151 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.
Customs Act — C-52.6 152
Burden of proof of importation or exportation on Her Majesty 152 (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. 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. 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. 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.
Customs Act — C-52.6 153
False statements, evasion of duties 153 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
Customs Act — C-52.6 153.1
Hindering an officer 153.1 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
Customs Act — C-52.6 154
Misdescription of goods in accounting documents 154 No person shall include in any document used for the purpose of accounting under section 32 a description of goods that does not correspond with the goods so described.
Customs Act — C-52.6 155
Keeping, acquiring, disposing of goods illegally imported 155 No person shall, without lawful authority or excuse, the proof of which lies on him, have in his possession, purchase, sell, exchange or otherwise acquire or dispose of any imported goods in respect of which the provisions of this or any other Act of Parliament that prohibits, controls or regulates the importation of goods have been contravened.
Customs Act — C-52.6 156
Possession of blank documents 156 No person shall, without lawful authority or excuse, the proof of which lies on him, send or bring into Canada or have in his possession any form, document or other writing that is wholly or partly blank and is capable of being completed and used in accounting for imported goods pursuant to this Act, where the form, document or other writing bears any certificate, signature or other mark that is intended to show that such form, document or writing is correct or authentic.