GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Greenhouse Gas Pollution Pricing Act — G-11.55 149
Security 149 (1) The Minister may, if the Minister considers it advisable, accept security in an amount and a form satisfactory to the Minister for the payment of any amount that is or may become payable under this Part. Surrender of excess security (2) If a person that has given security, or on whose behalf security has been given, under this section requests in writing that the Minister surrender the security or any part of it, the Minister must surrender the security to the extent that its value exceeds, at the time the request is received by the Minister, the amount that is sought to be secured.
Greenhouse Gas Pollution Pricing Act — G-11.55 151
Over $10,000,000 — security 151 (1) The Minister may, by sending a notice to a person, require security in a form satisfactory to the Minister and in an amount up to a specified amount that is the greater of zero dollars and the amount that is determined by the formula [(A/2) – B] – $10,000,000 where A is the total of all amounts, each of which is an amount that the person has been assessed under this Part in respect of which a portion remains unpaid, B is the greater of zero dollars and the amount that is determined by the formula C – (D/2) where C is the total of all amounts that the person has paid against the amount determined for A in the first formula in this subsection, and D is the amount determined for A in the first formula in this subsection. When security to be given (2) The security required under subsection (1) (a) must be given to the Minister no later than 60 days after the day on which the Minister required the security; and (b) must be in a form satisfactory to the Minister. Failure to comply (3) Despite subsections 150 (1) to (5), the Minister may collect an amount equivalent to the amount of security that was required under subsection (1) if the security required under that subsection is not given to the Minister as set out in this section.
Greenhouse Gas Pollution Pricing Act — G-11.55 152
ocument to the extent possible without that information and, when that consent of the Minister is given, a further minute, notice or document setting out all the information must be completed for the same purpose, and the sheriff or other person, having complied with this subsection, is deemed to have complied with this Part, regulation or rule requiring the information to be set out in the minute, notice or document. Application for order (10) A sheriff or other person that is unable, because of subsection (8) or (9), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an ex parte application by the Minister, for the purpose of giving effect to the proceeding, charge, lien, priority or binding interest. Secured claims (11) If a charge, lien, priority or binding interest created under subsection (5) by filing, registering or otherwise recording a memorial under subsection (4) is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act , it is deemed (a) to be a claim that is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and (b) to also be a claim referred to in paragraph 86(2)(a) of that Act. Details in certificates and memorials (12) Despite any law of Canada or of a province, in any certificate in respect of a debtor, any memorial evidencing a certificate or any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes (a) to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate amounts making up that total; and (b) to refer to the rate of interest or penalty to be charged on the separate amounts making up the amount payable in general terms (i) in the case of interest, as interest at the prescribed rate under this Part applicable from time to time on amounts payable to the Receiver General, without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any period; and (ii) in the case of a penalty, the penalty calculated under section 123 on amounts payable to the Receiver General.
Greenhouse Gas Pollution Pricing Act — G-11.55 154
Recovery by deduction or set-off 154 If a person is indebted to Her Majesty in right of Canada under this Part, the Minister may require the retention by way of deduction or set-off of any amount that the Minister may specify out of any amount that may be or become payable to that person by Her Majesty in right of Canada.
Greenhouse Gas Pollution Pricing Act — G-11.55 155
Acquisition of debtor’s property 155 For the purpose of collecting debts owed by a person to Her Majesty in right of Canada under this Part, the Minister may purchase or otherwise acquire any interest in, or for civil law any right in, the person’s property that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption and may dispose of any interest or right so acquired in any manner that the Minister considers reasonable.
Greenhouse Gas Pollution Pricing Act — G-11.55 156
Money seized from debtor 156 (1) If the Minister has knowledge or suspects that a person is holding money that was seized by a police officer in the course of administering or enforcing the criminal law of Canada from another person that is liable to pay any amount under this Part (in this section referred to as the “debtor”) and that is restorable to the debtor, the Minister may in writing require the person to turn over the money otherwise restorable to the debtor, in whole or in part, to the Receiver General on account of the debtor’s liability under this Part. Receipt of Minister (2) A receipt issued by the Minister for money turned over as required under this section is a good and sufficient discharge of the requirement to restore the money to the debtor to the extent of the amount so turned over.
Greenhouse Gas Pollution Pricing Act — G-11.55 157
Seizure 157 (1) If a person fails to pay an amount as required under this Part, the Minister may in writing give 30 days notice to the person, addressed to their latest known address, of the Minister’s intention to direct that the person’s things be seized and disposed of. If the person fails to make the payment before the expiry of the 30 days, the Minister may issue a certificate of the failure and direct that the person’s things be seized. Disposition (2) Things that have been seized under subsection (1) must be kept for 10 days at the expense and risk of the owner. If the owner does not pay the amount due together with all expenses within the 10 days, the Minister may dispose of the things in a manner the Minister considers appropriate in the circumstances. Proceeds of disposition (3) Any surplus resulting from a disposition, after deduction of the amount owing and all expenses, must be paid or returned to the owner of the things seized. Exemptions from seizure (4) Any thing of any person in default that would be exempt from seizure under a writ of execution issued by a superior court of the province in which the seizure is made is exempt from seizure under this section.
Greenhouse Gas Pollution Pricing Act — G-11.55 158
Person leaving Canada or defaulting 158 (1) If the Minister suspects that a person has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice to the person served personally or sent by confirmed delivery service addressed to their latest known address, demand payment of any amount for which the person is liable under this Part or would be so liable if the time for payment had arrived, and the amount must be paid without delay despite any other provision of this Part. Seizure (2) If a person fails to pay an amount required under subsection (1), the Minister may direct that things of the person be seized, and subsections 157 (2) to (4) apply, with any modifications that the circumstances require.
Greenhouse Gas Pollution Pricing Act — G-11.55 159
 the judge orders the authorization to be served at some other time specified in the authorization, and a notice of assessment for the assessed period must be served on the person together with the authorization. How service effected (6) For the purpose of subsection (5), service on a person must be effected by personal service on the person or service in accordance with the directions of a judge. Application to judge for direction (7) If service cannot reasonably be effected as and when required under this section, the Minister may, as soon as practicable, apply to a judge for further direction. Review of authorization (8) If a judge of a court has granted an authorization under subsection (2) in respect of a person, the person may, on six clear days notice to the Deputy Attorney General of Canada, apply to a judge of the court to review the authorization. Limitation period for review application (9) An application by a person under subsection (8) to review an authorization must be made (a) within 30 days after the day on which the authorization was served on the person in accordance with this section; or (b) within any further time that a judge may allow, on being satisfied that the application was made as soon as practicable. Hearing in camera (10) An application by a person under subsection (8) may, on the application of the person, be heard in private, if the person establishes to the satisfaction of the judge that the circumstances of the case justify proceedings heard in private. Disposition of application (11) On an application under subsection (8), the judge must determine the question summarily and may confirm, vary or set aside the authorization and make any other order that the judge considers appropriate. Effect of setting aside authorization (12) If an authorization is set aside under subsection (11), subsection (3) does not apply in respect of the authorization and any assessment made as a result of the authorization is deemed to be void. Directions (13) If any question arises as to the course to be followed in connection with anything done or being done under this section and there is no relevant direction in this section, a judge may give any direction with regard to the course to be followed that, in the opinion of the judge, is appropriate. No appeal from review order (14) No appeal lies from an order of a judge made under subsection (11).
Greenhouse Gas Pollution Pricing Act — G-11.55 (a)
assessed period of a person, in respect of an authorization under subsection (2) relating to a particular reporting period of the person, means (a) if the hearing date is before the last day of the particular reporting period, the period beginning on the first day of the particular reporting period and ending on the assessment date; and (b) in any other case, the particular reporting period. ( période visée )
Greenhouse Gas Pollution Pricing Act — G-11.55
assessment date in respect of an authorization under subsection (2) means the day immediately before the hearing date. ( date de cotisation )
Greenhouse Gas Pollution Pricing Act — G-11.55
hearing date in respect of an authorization under subsection (2) means the day on which a judge hears the application for the authorization. ( date d’audience )
Greenhouse Gas Pollution Pricing Act — G-11.55 160
Compliance by unincorporated bodies 160 (1) If any amount is required to be paid or any other thing is required to be done by or under this Part by a person (in this section referred to as the “body”) that is not an individual, partnership, corporation, trust, joint venture, or estate or succession of a deceased individual, it is the joint and several, or solidary, liability and responsibility of (a) every member of the body holding office as president, chairperson, treasurer, secretary or similar officer of the body, (b) if there are no officers of the body referred to in paragraph (a), every member of any committee having management of the affairs of the body, and (c) if there are no officers of the body referred to in paragraph (a) and no committee referred to in paragraph (b), every member of the body, to pay that amount or to comply with the requirement, and if the amount is paid or the requirement is fulfilled by an officer of the body referred to in paragraph (a), a member of a committee referred to in paragraph (b) or a member of the body, it is considered as compliance with the requirement. Assessment (2) The Minister may assess any person for any amount for which the person is liable under this section and, if the Minister sends a notice of assessment, sections 87 and 108 to 122 are applicable, with any modifications that the circumstances require. Limitation (3) An assessment of a person under subsection (2) must not (a) include any amount that the body was liable to pay before the day the person became jointly and severally, or solidarily, liable; (b) include any amount that the body became liable to pay after the day the person ceased to be jointly and severally, or solidarily, liable; or (c) be made more than two years after the day on which the person ceased to be jointly and severally, or solidarily, liable unless the person was grossly negligent in the carrying out of any obligation imposed on the body by or under this Part or made, or participated in, assented to or acquiesced in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice or answer made by the body.
Greenhouse Gas Pollution Pricing Act — G-11.55 161
der this Part. Anti-avoidance rules (6) For the purposes of this section, if a person transfers property to another person as part of a transaction or series of transactions, the following rules apply: (a) the transferor is deemed to not be dealing at arm’s length with the transferee at the time of the transfer of the property if (i) the transferor and the transferee do not deal at arm’s length at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, and (ii) it is reasonable to conclude that one of the purposes of undertaking or arranging the transaction or series of transactions is to avoid joint and several, or solidary, liability of the transferee and the transferor under this section for an amount payable under this Part; (b) an amount that the transferor is liable to pay under this Part (including, for greater certainty, an amount that the transferor is liable to pay under this section, regardless of whether the Minister has made an assessment under subsection (3) in respect of that amount) is deemed to have become payable in the reporting period of the transferor in which the property was transferred, if it is reasonable to conclude that one of the purposes of the transfer of the property is to avoid the payment of a future amount payable under this Part by the transferor or transferee; and (c) the amount determined for A in paragraph (1)(d) is deemed to be the greater of (i) the amount otherwise determined for A in paragraph (1)(d) without reference to this paragraph, and (ii) the amount determined by the formula A − B where A is the fair market value of the property at the time of the transfer, and B is the fair market value, at its lowest at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, of the consideration given by the transferee for the transfer of the property (other than any part of the consideration that is in a form that is cancelled or extinguished during that period and for which no property that is neither cancelled nor extinguished during that period is substituted) provided that the consideration is held by the transferor at that time. 2018, c. 12, s. 186 “161” 2022, c. 5, s. 40 2022, c. 10, s. 172 2022, c. 10, s. 173 2022, c. 19, s. 69
Greenhouse Gas Pollution Pricing Act — G-11.55 162
Service 162 (1) If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that (a) is a partnership, the notice or document may be addressed to the name of the partnership; (b) is a joint venture, the notice or document may be addressed to the name of the joint venture; (c) is a union, the notice or document may be addressed to the name of the union; (d) is a society, club, association, organization or other body, the notice or document may be addressed to the name of the body; and (e) carries on business under a name or style other than the name of the person, the notice or document may be addressed to the name or style under which the person carries on business. Personal service (2) If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that carries on a business, the notice or document is deemed to have been validly served, issued or sent if it is (a) if the person is a partnership, served personally on one of the partners or left with an adult person employed at the place of business of the partnership; (b) if the person is a joint venture, served personally on one of the participants in, or operators of, the joint venture or left with an adult person employed at the place of business of the joint venture; or (c) left with an adult person employed at the place of business of the person.
Greenhouse Gas Pollution Pricing Act — G-11.55 163
Timing of receipt 163 (1) For the purposes of this Part and subject to subsection (2), anything sent by confirmed delivery service or first class mail is deemed to have been received by the person to which it was sent on the day it was mailed or sent. Timing of payment (2) A person that is required under this Part to pay an amount is deemed not to have paid it until it is received by the Receiver General.
Greenhouse Gas Pollution Pricing Act — G-11.55 165
Definition of net amount 165 (1) In this section, net amount in respect of a province or area and a period fixed by the Minister means the charges levied by Her Majesty in right of Canada under this Part in respect of the province or area and that period less any amounts in respect of the charges that are rebated, refunded or remitted under this Part or any other Act of Parliament in that period. Distribution (2) For each province or area that is or was a listed province, the Minister must distribute the net amount for a period fixed by the Minister, if positive, in respect of the province or area. The Minister may distribute that net amount (a) to the province; (b) to persons that are prescribed persons, persons of a prescribed class or persons meeting prescribed conditions; or (c) to a combination of the persons referred to in paragraphs (a) and (b). Restriction (3) Despite subsection (2), if the Minister is not authorized, by reason of section 150 , to take any action described under subsection 150 (1) in respect of an amount payable by a person under this Part, the amount is not to be distributed by the Minister under this section. Distribution payment (4) The amount of any distribution under subsection (2) is to be calculated in the manner determined by the Minister and may, subject to subsection (8), be paid by the Minister out of the Consolidated Revenue Fund at the times and in the manner that the Minister considers appropriate. Recovery (5) If, at any time, the total amount of distributions made under subsection (2) in respect of a province or area, taking into account any amount recovered in respect of those distributions before that time, exceeds the total of all net amounts in respect of the province or area at that time, the amount of that excess may be recovered (a) if distributions were made to the province, despite any other provision of this Act or the Federal-Provincial Fiscal Arrangements Act , from any payment payable to that province under this Act or the Federal-Provincial Fiscal Arrangements Act ; and (b) if distributions were made to a person referred to in paragraph (2)(b), from any sum of money that may be due or payable by Her Majesty in right of Canada to that person under this Act or any other Act of Parliament. Proportional recovery (6) If distributions in respect of a province or area were made under subsection (2) to more than one person, any recovery in respect of a period fixed by the Minister from any of those persons is to be made in proportion of the distributions to that person of the total distributions made in respect of that province or area in respect of that period. Manner of calculation (7) The amount of any recovery under this section is to be calculated in the manner determined by the Minister. Regulations (8) The Governor in Council may make regulations (a) prescribing the time and manner of paying any distribution under subsection (2); and (b) generally to carry out the purposes of this section.
Greenhouse Gas Pollution Pricing Act — G-11.55 166
Regulations 166 (1) The Governor in Council may make regulations (a) prescribing anything that, by this Part, is to be prescribed or is to be determined or regulated by regulation; (b) requiring any person to provide any information, including the person’s name, address, registration number or any information relating to Part 2 that may be required to comply with this Part, to any class of persons required to make a return containing that information; (c) requiring any person to provide the Minister with the person’s Social Insurance Number; (d) requiring any class of persons to make returns respecting any class of information required in connection with the administration or enforcement of this Part; (e) distinguishing among any class of persons, provinces, areas, facilities, property, activities, fuels, substances, materials or things; and (f) generally to carry out the purposes and provisions of this Part. Amendments to Part 1 of Schedule 1 (2) For the purpose of ensuring that the pricing of greenhouse gas emissions is applied broadly in Canada at levels that the Governor in Council considers appropriate, the Governor in Council may, by regulation, amend Part 1 of Schedule 1, including by adding, deleting, varying or replacing any item or table. Factors (3) In making a regulation under subsection (2), the Governor in Council shall take into account, as the primary factor, the stringency of provincial pricing mechanisms for greenhouse gas emissions. Amendments to Schedule 2 (4) The Governor in Council may, by regulation, amend Schedule 2 respecting the application of the fuel charge under this Part including by adding, deleting, varying or replacing a table. Effect (5) A regulation made under this Part is to have effect from the date it is published in the Canada Gazette or at such time thereafter as may be specified in the regulation, unless the regulation provides otherwise and (a) has a non-tightening effect only; (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Part; (c) is consequential on an amendment to this Part that is applicable before the date the regulation is published in the Canada Gazette ; (d) is in respect of rules described in paragraph 168 (2)(f); or (e) gives effect to a public announcement, in which case the regulation must not, except if any of paragraphs (a) to (d) apply, have effect before the date the announcement was made.
Greenhouse Gas Pollution Pricing Act — G-11.55 167
Incorporation by reference — limitation removed 167 The limitation set out in paragraph 18.1(2)(a) of the Statutory Instruments Act , to the effect that a document must be incorporated as it exists on a particular date, does not apply to any power to make regulations under this Part.