GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 37
Waiving or cancelling interest or penalty 37 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period, or on application by a person on or before that day, waive or cancel any amount otherwise payable to the Receiver General under this Act that is interest or a penalty payable under section 64 on an amount that is required to be paid by the person under this Act in respect of that reporting period. Interest if amounts cancelled (2) If a person has paid an amount of interest or penalty and the Minister cancels that amount under subsection (1), the Minister shall pay interest on the amount paid by the person 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 amount is refunded or applied against an amount owed by the person to Her Majesty in right of Canada.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 38
Dishonoured instruments 38 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.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 39
Statutory recovery rights 39 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 in right of Canada as or on account of, or that has been taken into account by Her Majesty in right of Canada as, an amount payable under this Act.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 40
Refund — third country adjustment 40 (1) The Minister shall pay to a person who has paid the charge referred to in section 10 in respect of the export of softwood lumber products from a region during two consecutive calendar quarters a refund of the amount calculated under subsection (2) or (3) if all of the following occur in each of two consecutive calendar quarters when compared respectively with each of the same two consecutive calendar quarters from the preceding year: (a) the share of American consumption of softwood lumber products from imports not originating in Canada, as calculated in accordance with the prescribed formula, is at least 20% greater; (b) the Canadian market share of American consumption of softwood lumber products, as calculated in accordance with the prescribed formula, has decreased; and (c) the American market share of American consumption of softwood lumber products, as calculated in accordance with the prescribed formula, has increased. Amount of refund — charge calculated under subsection 12 (3) (2) If the amount of the charge was calculated using the applicable rate under subsection 12 (3), the amount of the refund is the amount of the charge paid. Amount of refund — charge calculated under subsection 12 (4) (3) If the amount of the charge was calculated using the applicable rate under subsection 12 (4), the amount of the refund is, subject to subsection (4), the lesser of (a) the amount of the charge paid, and (b) 5% of the export price of the softwood lumber product exported as determined in accordance with section 13 . Refund calculated without regard to certain provisions (3.1) The amount of a refund under this section is to be determined using the amount of a charge that is calculated without regard to sections 12.1 and 12.2. Trigger volume (4) If exports from a region for a month exceeded (within the meaning of subsection 14 (2)) the monthly trigger volume during any month of the two consecutive calendar quarters, the amount of the refund is nil. Application for refund (5) A refund in respect of an amount shall not be paid under subsection (1) to a person unless the person files, in the prescribed manner, an application for the refund in the prescribed form and containing prescribed information within four years after the day on which the amount was paid by the person. One application per calendar quarter (6) Subject to subsection (7), not more than one application for a refund under this section may be made by a person in any calendar quarter. Application by branches and divisions (7) If a person who is entitled to a refund under this section is engaged in one or more activities in separate branches or divisions and is authorized under subsection 30 (2) to file separate returns in relation to a branch or division, the person may file separate applications under this section in respect of the branch or division but not more than one application for a refund under this section in respect of the branch or division may be made by the person in any calendar quarter. 2006, c. 13, s. 40; 2010, c. 12, s. 102; 2011, c. 24, s. 108
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 41
Refund of payment 41 (1) If a person has paid an amount as or on account of, or that was taken into account as, a charge, a penalty, interest or other obligation under this Act in circumstances where the amount was not payable by the person, whether the amount was paid by mistake or otherwise, the Minister shall, subject to subsections (2) and (3), pay a refund of that amount to the person. Restriction (2) A refund in respect of an amount shall not be paid under subsection (1) to a person to the extent that the Minister has assessed the person for the amount under section 50 . Application for refund (3) A refund in respect of an amount shall not be paid under subsection (1) to a person unless the person files, in the prescribed manner, an application for the refund in prescribed form and containing prescribed information within two years after the day on which the amount was paid by the person. Extension (3.1) Despite subsection (3), the Minister may at any time extend, in writing, the time for filing an application for a refund for the payment of the increase of the amount of the charge referred to in subsection 14(1). One application per reporting period (4) Subject to subsection (5), not more than one application for a refund under this section may be made by a person in any reporting period. Application by branches and divisions (5) If a person who is entitled to a refund under this section is engaged in one or more activities in separate branches or divisions and is authorized under subsection 30 (2) to file separate returns in relation to a branch or division, the person may file separate applications under this section in respect of the branch or division but not more than one application for a refund under this section in respect of the branch or division may be made by the person in any reporting period. 2006, c. 13, s. 41; 2011, c. 24, s. 109
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 42
Restriction 42 (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 this Act. 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 — trustees 43 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 before the appointment have been filed and all amounts required under this Act to be paid by the bankrupt have been paid.
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Overpayment of refunds, etc. 44 (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 on which 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 42 , 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.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
bankrupt has the same meaning as in section 2 of the Bankruptcy and Insolvency Act . ( failli )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
business includes a part of a business. ( entreprise )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 (a)
receiver means a person who (a) under the authority of a debenture, bond or other debt security, of a court order or of an Act of Parliament or of the legislature of a province, is empowered to manage or operate a business or a property of another person; (b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security; (c) is appointed by a bank to act as an agent or mandatary of the bank in the exercise of the authority of the bank under subsection 426(3) of the Bank Act in respect of property of another person; (d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or (e) is appointed as a committee, guardian, curator, tutor or mandatary in case of incapacity with the authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets. It includes a person who is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to manage or operate a business or a property of another person, but, if a person is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to manage or operate a business or a property of another person, it does not include that creditor. ( séquestre )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 (a)
relevant assets of a receiver means (a) if the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets; and (b) if the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets. ( actif pertinent )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
representative means a person, other than a trustee in bankruptcy or a receiver, who is administering, winding up, controlling or otherwise dealing with any property, business, estate or succession. ( représentant )
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Amalgamations 46 If two or more corporations (each of which is referred to in this section as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), the new corporation is deemed to be a separate person from each of the predecessors for the purposes of this Act except that, for the purposes of sections 26 to 45 and 48 to 98 , the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor.
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Member of a partnership 47 (1) For the purposes of this Act, anything done by a person as a member of a partnership is deemed to have been done by the partnership in the course of the partnership’s activities and not to have been done by the person. Joint and several or solidary liability (2) A partnership and each member or former member (each of which is referred to in this subsection as the “member”) of the partnership, other than a member who is a limited partner and is not a general partner, are jointly and severally or solidarily liable for (a) the payment of all amounts that become payable by the partnership under this Act before or during the period during which the member is a member of the partnership or, if the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership, except that (i) the member is liable for the payment of amounts that become payable before the period only to the extent of the property and money that is regarded as property or money of the partnership under the relevant laws of general application in force in a province relating to partnerships, and (ii) the payment by the partnership or by any member of the partnership of an amount in respect of the liability discharges the joint liability to the extent of that amount; and (b) all other obligations under this Act that arose before or during that period for which the partnership is liable or, if the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a consequence of the dissolution. Continuation of partnership (3) If a partnership would, but for this subsection, be regarded as having ceased to exist, the partnership is deemed for the purposes of this Act not to have ceased to exist until the registration of the partnership is cancelled. Continuation of predecessor partnership by new partnership (4) Where (a) a partnership (in this subsection referred to as the “predecessor partnership”) would, but for this section, be regarded as having ceased at any time to exist, (b) a majority of the members of the predecessor partnership that together had, at or immediately before that time, more than a 50% interest in the capital of the predecessor partnership become members of another partnership of which they comprise more than half of the members, and (c) the members of the predecessor partnership who become members of the other partnership transfer to the other partnership all or substantially all of the property distributed to them in settlement of their capital interests in the predecessor partnership, the other partnership is deemed to be a continuation of and the same person as the predecessor partnership, except where the other partnership is registered under section 23 or applies for registration under section 22 .
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Keeping records 48 (1) Every person who is required to pay an amount under this Act 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 that 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, the records 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 sent by 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.
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Requirement to provide records or information 49 (1) Despite any other provision of this Act but subject to subsection (2), the Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount payable under this Act by any person, by notice served personally or sent by mail, require that any person provide the Minister, within any reasonable time that is stipulated in the notice, with (a) any information or additional information, including a return under this Act; or (b) any record. Unnamed persons (2) The Minister shall not impose on any person (in this section referred to as a “third party”) a requirement under subsection (1) to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (3). Judicial authorization (3) On ex parte application by the Minister, a judge may, subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this section referred to as the “group”) if the judge is satisfied by information on oath that (a) the person or group is ascertainable; and (b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Act. Service of authorization (4) An authorization granted under subsection (3) shall be attached to the notice referred to in subsection (1). Review of authorization (5) If an authorization is granted under subsection (3), a third party on whom a notice is served or to whom a notice is sent under subsection (1) may, within 15 days after the service or sending, apply to the judge who granted the authorization or, if that judge is unable to act, to another judge of the same court for a review of the authorization. Powers on review (6) On hearing an application under subsection (5), a judge may (a) cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (3)(a) and (b) have been met; or (b) confirm or vary the authorization if the judge is satisfied that those conditions have been met.
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Assessment 50 (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 35 , 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 on which the notice of assessment is sent.
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Assessment of refund 51 (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 under this Act 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. Interest (5) If a refund is paid to a person, the Minister shall pay interest at the specified 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.
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Notice of assessment 52 (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 remaining unpaid is payable to the Receiver General as of the date of the notice of assessment.