GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 5
Record keeping — exported goods 5 (1) Any person or entity that exports goods or that causes or arranges for such goods to be exported for a purpose referred to in subsection 39.02(6) of the Act must keep, until the sixth anniversary of the day on which the goods were exported, (a) all records relating to the origin, marking, purchase, importation, costs and value of the goods; (b) all records relating to payment for the goods; (c) all records relating to the usage to which the goods are put in Canada; (d) all records relating to the exportation of the goods; (e) all records relating to the source of all materials, including indirect materials, used in the production of the goods; and (f) all records and books of account that must be kept in respect of the goods under section 230 of the Income Tax Act . Exportation to free trade partner (2) If the person or entity has completed and signed a certificate in accordance with subsection 97.1(1) of the Customs Act , the person or entity must also keep, until the sixth anniversary of the day on which the certificate was signed, (a) all records relating to an application for or receipt of any advance ruling , as defined in section 1 of the Exporters’ and Producers’ Records Regulations , by the customs administration of the applicable free trade partner; and (b) if the person or entity is not the producer of the goods, all written representations received from the producer stating that the goods meet the rules of origin set out in or contemplated by the applicable free trade agreement. Manner of record keeping (3) The records referred to in subsections (1) and (2) must be kept (a) in the case of records and books of account referred to in paragraph (1)(f), in the manner specified in section 230 of the Income Tax Act ; and (b) in any other case, in the manner prescribed under subsection 97.2(1) of the Customs Act .
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 6
Record keeping — producers 6 (1) Any person or entity that produces goods for a purpose referred to in subsection 39.02(6) of the Act and that has completed and signed a certificate in accordance with subsection 97.1(1) of the Customs Act must keep, until the sixth anniversary of the day on which the certificate was signed, all records relating to the production of the goods, including (a) all records relating to the purchase, cost of, value of, and payment for, the goods; (b) all records relating to the purchase, cost of, value of, and payment for, all materials, including indirect materials, used in the production of the goods; and (c) all records relating to an application for or receipt of any advance ruling , as defined in section 1 of the Exporters’ and Producers’ Records Regulations , by the customs administration of the applicable free trade partner. Manner of record keeping (2) The records referred to in subsection (1) must be kept in the manner prescribed under subsection 97.2(1) of the Customs Act .
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 7
Record keeping — suppliers, distributors and consumers 7 (1) Any person or entity that supplies, distributes or consumes goods for a purpose referred to in subsection 39.02(6) of the Act and that has completed and signed a certificate in accordance with subsection 97.1(1) of the Customs Act must keep, until the sixth anniversary of the day on which the certificate was signed, all records and books of account that must be kept in respect of the goods under section 230 of the Income Tax Act . Manner of record keeping (2) The records and books of account referred to in subsection (1) must be kept in the manner specified in section 230 of the Income Tax Act.
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 8
Manner of notice 8 (1) For the purposes of subsection 39.03(1) of the Act, the retention notice must be given (a) in the case of a person, by handing the notice to the person or sending it by registered mail to the person’s last known address; and (b) in the case of an entity, by (i) leaving the notice at the entity’s head office or place of business, with an officer or other person who appears to be in control of or managing the head office or place of business, or (ii) sending the notice by registered mail to the entity’s head office or place of business. Importation or exportation by courier or as mail (2) For the purposes of subsection 39.03(2) of the Act, the retention notice must be given within 60 days after the day on which the goods are imported or exported, as the case may be.
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 9
Retention period 9 For the purposes of subsection 39.03(1) of the Act, the retention period is (a) in the case of goods imported or exported by courier or as mail, 30 days after the day on which the retention notice is sent or otherwise given; and (b) in any other case, seven days after the day on which the retention notice is sent or otherwise given.
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 10
Violations 10 Any person or entity that contravenes subsection 39.02(1), (5), (6) or (8) of the Act commits a violation and is liable to a penalty determined in accordance with section 14 .
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 11
Notice of violation 11 (1) If an officer has reasonable grounds to believe that a person or entity has committed a violation, the officer may issue a notice of violation and cause it to be served on the person or entity. Contents (2) The notice of violation must (a) name the person or entity believed to have committed the violation; (b) identify the violation and the provision at issue; (c) set out the amount of the penalty for the violation and the manner of paying the penalty; (d) indicate that the person or entity has the right to apply for a review with respect to the violation or the amount of the penalty, and the manner for doing so; (e) indicate that the person or entity must pay the penalty or apply for a review within 30 days after the day on which the notice is served, or any longer period that the President specifies; and (f) indicate that, if the person or entity does not pay the penalty or apply for a review within the time and manner set out in the notice, the person or entity will be deemed to have committed the violation and will be liable to pay the penalty. Administrative corrections (3) If the notice of violation contains any error or omission, the officer may issue a corrected notice of violation and cause it to be served on the person or entity at any time during the period referred to in paragraph (2)(e).
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 12
Payment of penalty 12 (1) If a person or entity pays the penalty in accordance with the notice of violation, the person or entity is deemed to have committed the violation and proceedings in respect of it are ended. Review (2) If the person or entity applies for a review in accordance with the notice of violation, the President must decide, on a balance of probabilities, whether the person or entity committed the violation and, if so, may impose the penalty set out in the notice, a lesser penalty or no penalty. Failure to act (3) If the person or entity neither pays the penalty nor applies for a review within the time and manner set out in the notice of violation, the person or entity is deemed to have committed the violation and is liable to the penalty in the notice. Notice of decision (4) The President must cause notice of any decision made under subsection (2) or penalty imposed under subsection (3) to be served on the person or entity together with notice of the right of appeal under section 13 .
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 13
Appeal to Federal Court 13 (1) A person or entity on which a notice of a decision made under subsection 12 (2) is served may appeal the decision to the Federal Court within 30 days after the day on which the notice is served, or within any longer period that the Court allows. Powers of Court (2) On appeal, the Court may confirm, set aside or, subject to section 14 , vary the decision.
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 14
Penalties 14 (1) The range of penalties in respect of a violation is from $150 to $500 if (a) the person or entity that committed the violation makes a full disclosure of the relevant facts when the person or entity is made aware of the violation; and (b) there are no reasonable grounds to believe that the violation was intentionally committed. Value of the goods or financial transaction (2) In any other case, the penalty is the greater of (a) the fair market value of the imported or exported goods, (b) the declared value of the imported or exported goods, and (c) the value of the financial transaction purporting to pay for the goods being imported or exported. Multiple violations (3) If multiple violations are committed with respect to goods imported or exported on board the same conveyance , as defined in subsection 2(1) of the Customs Act , the violations are treated as a single violation for the purposes of subsections (1) and (2).
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 15
Criteria 15 The amount of a penalty referred to in subsection 14 (1) in respect of the violation is to be established having regard to (a) the value of the goods or of the financial transaction involved; and (b) the history of the person or entity that committed the violation with respect to any prior violation within the five-year period immediately before the violation.
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 16
Due diligence defence not available 16 Due diligence is not a defence in a proceeding in relation to a violation.
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 17
Debts due to His Majesty 17 (1) The following amounts constitute a debt due to His Majesty in right of Canada that may be recovered in the Federal Court: (a) the amount of the penalty set out in a notice of violation, beginning on the day on which it is required to be paid in accordance with the notice, unless the person or entity applies for a review in accordance with the notice of violation; (b) the amount of the penalty imposed by the President under subsection 12 (2), beginning on the day on which the period specified in the notice of decision expires or the day specified in the notice of decision; and (c) the amount of the penalty determined by the Federal Court under subsection 13 (2), beginning on the day on which the period specified in the decision for the payment of that amount expires or the day specified in the decision. Limitation period (2) Proceedings to recover a debt referred to in subsection (1) may be commenced no later than the fifth anniversary of the day on which the debt becomes payable. Proceeds payable to Receiver General (3) A debt referred to in subsection (1) that is paid or recovered is payable to and must be remitted to the Receiver General.
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 18
Certificate 18 (1) The unpaid amount of any debt referred to in subsection 17 (1) may be certified by the Governor. Registration in Federal Court (2) Registration in the Federal Court of a certificate has the same effect as a judgment of that Court for a debt of the amount specified in the certificate and all related registration costs.
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 19
Evidence 19 In a proceeding in respect of a violation, a notice of violation purporting to be issued under subsection 11 (1), a notice of decision purporting to be issued under subsection 12 (4) or a certificate purporting to be made under subsection 18 (1) is admissible in evidence without proof of the signature or official character of the person appearing to have signed it.
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — 20
Limitation Period 20 No proceedings in respect of a violation may be commenced after the expiry of two years after the day on which the subject matter of the proceedings arose.
Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations — S.C. 2024, c. 15
S.C. 2024, c. 15 * 21 These Regulations come into force on the day on which section 285 of the Fall Economic Statement Implementation Act, 2023 comes into force, but if they are registered after that day, they come into force on the day on which they are registered. * [Note: Regulations in force April 1, 2025.]
Employment Insurance Board of Appeal Regulations — a
The Canada Employment Insurance Commission makes the annexed Employment Insurance Board of Appeal Regulations under section 68.2 a of the Department of Employment and Social Development Act b and paragraph 114(2)(b) c of the Employment Insurance Act d . a S.C. 2023, c. 26, s. 654 b S.C. 2005, c. 34; S.C. 2013, c. 40, s. 205 c S.C. 2012, c. 19, s. 247 d S.C. 1996, c. 23
Employment Insurance Board of Appeal Regulations — Employment Insurance Board of Appeal Regulations
Her Excellency the Governor General in Council, on the recommendation of the Minister of Employment and Social Development, under section 68.2 a of the Department of Employment and Social Development Act b and paragraph 114(2)(b) c of the Employment Insurance Act d , approves the annexed Employment Insurance Board of Appeal Regulations made by the Canada Employment Insurance Commission.
Employment Insurance Board of Appeal Regulations — 1
Definitions 1 The following definitions apply in these Regulations. Act means the Department of Employment and Social Development Act . ( Loi ) appellant means any person who is the subject of a reconsideration decision of the Commission, or the employer of the claimant who is the subject of such a decision, who appeals that decision under section 113 of the Employment Insurance Act . ( appelant ) claimant has the same meaning as in subsection 2(1) of the Employment Insurance Act . ( prestataire ) employer has the same meaning as in subsection 2(1) of the Employment Insurance Act . ( employeur ) party means an appellant, the Commission or any person added to the appeal under section 16 . ( partie ) reconsideration decision means a decision made by the Commission under section 112 of the Employment Insurance Act , including a decision in relation to further time to make a reconsideration request. ( décision de révision )
Employment Insurance Board of Appeal Regulations — Employment Insurance Board of Appeal Regulations
Act means the Department of Employment and Social Development Act . ( Loi )
Employment Insurance Board of Appeal Regulations — Employment Insurance Board of Appeal Regulations
appellant means any person who is the subject of a reconsideration decision of the Commission, or the employer of the claimant who is the subject of such a decision, who appeals that decision under section 113 of the Employment Insurance Act . ( appelant )
Employment Insurance Board of Appeal Regulations — Employment Insurance Board of Appeal Regulations
claimant has the same meaning as in subsection 2(1) of the Employment Insurance Act . ( prestataire )
Employment Insurance Board of Appeal Regulations — Employment Insurance Board of Appeal Regulations
employer has the same meaning as in subsection 2(1) of the Employment Insurance Act . ( employeur )
Employment Insurance Board of Appeal Regulations — Employment Insurance Board of Appeal Regulations
party means an appellant, the Commission or any person added to the appeal under section 16 . ( partie )
Employment Insurance Board of Appeal Regulations — Employment Insurance Board of Appeal Regulations
reconsideration decision means a decision made by the Commission under section 112 of the Employment Insurance Act , including a decision in relation to further time to make a reconsideration request. ( décision de révision )
Employment Insurance Board of Appeal Regulations — 2
General principle 2 These Regulations must be interpreted and applied in a manner that ensures that the appeal process is as simple and efficient as the principles of natural justice allow.
Employment Insurance Board of Appeal Regulations — 3
Application 3 These Regulations apply to appeals made under section 113 of the Employment Insurance Act.
Employment Insurance Board of Appeal Regulations — 4
Matters not covered by Regulations 4 The procedure applicable to any matter that arises in the context of an appeal that is not covered by these Regulations must be determined by the Board of Appeal by analogy to these Regulations, to the extent that the principles of natural justice allow.
Employment Insurance Board of Appeal Regulations — 5
Participation of parties in appeal process 5 Parties are required to comply with the Board of Appeal’s directions, to respect its deadlines and to communicate with it as required.
Employment Insurance Board of Appeal Regulations — 6
Communications 6 (1) Unless otherwise specified in these Regulations, communications between the Board of Appeal and parties, other than the filing of documents, can be done by mail, courier, telephone or electronic means. Contact information on file (2) The Board of Appeal must use the contact information in the appeal record when it contacts or sends documents to a party. Changes to contact information (3) Parties must notify the Board of Appeal of any changes to their contact information as soon as feasible. Failure to contact party (4) To the extent that the principles of natural justice allow, the Board of Appeal may continue the appeal process without providing further notice to a party if it fails to contact them using the contact information provided.
Employment Insurance Board of Appeal Regulations — 7
Language of appeal 7 An appellant must choose to have the appeal heard in English or French, and any other party may participate in the appeal in the official language of their choice.
Employment Insurance Board of Appeal Regulations — 8
Interpretation services 8 (1) The Board of Appeal must provide, to the extent possible, interpretation services for a hearing if requested by a party. Request (2) A party who makes such a request must do so in writing as soon as feasible. External interpretation services (3) A party may be accompanied, at their own expense, by their own interpreter.
Employment Insurance Board of Appeal Regulations — 9
Accommodation measures 9 A party who has made a request for accommodation must, to the extent possible, be accommodated by the Board of Appeal so that they may fully participate in the appeal.
Employment Insurance Board of Appeal Regulations — 10
Reimbursement and compensation 10 For the purposes of section 43.15 of the Act, any party other than the Commission may be reimbursed for their expenses or receive an allowance under that section if (a) the party must travel in excess of 100 km from the postal address in the appeal record to reach the hearing location; and (b) a request is made by the party in writing and is approved by the Executive Head of the Board of Appeal before the hearing date.
Employment Insurance Board of Appeal Regulations — 11
Members assigned to regions 11 For the purposes of subsection 43.04(5) of the Act, the regions to which members of the Board of Appeal are to be assigned are those that are listed in column 2 of the schedule to these Regulations.
Employment Insurance Board of Appeal Regulations — 12
Quorum 12 (1) The quorum of a panel referred to in subsection 43.05(1) of the Act is two members, one of whom is the presiding member. Absence of member (2) A hearing may take place in the absence of a member of the panel who becomes unable to act if the quorum is maintained and if consent is provided by the appellant and any person added to the appeal under section 16 . Casting vote (3) The presiding member has a casting vote in a decision made in the circumstances described in subsection (2).
Employment Insurance Board of Appeal Regulations — 13
Notice of appeal 13 (1) To appeal a reconsideration decision, an appellant may file a notice of appeal with the Board of Appeal (a) in person, at a Service Canada office; (b) by mail or courier, using the postal address set out on the Board of Appeal’s website; or (c) electronically, using the electronic filing procedure set out on the Board of Appeal’s website. Claimant (2) A notice of appeal filed by a claimant must include (a) their full name, postal address and, if applicable, telephone number and email address; and (b) their social insurance number or the identifying number indicated on the reconsideration decision being appealed. Employer (3) A notice of appeal filed by an employer must include (a) the full name, postal address and, if applicable, telephone number and email address of the contact person for their business; (b) the business name; (c) the business number assigned to them by the Canada Revenue Agency; and (d) the identifying number indicated on the reconsideration decision being appealed. Presumed date of filing notice of appeal (4) A notice of appeal is presumed to be filed (a) if filed in person, on the date indicated by the date received stamp applied to the document by Service Canada; (b) if filed by ordinary mail, on the date indicated by the date received stamp applied to the document by the Board of Appeal; (c) if filed by registered mail or courier, on the date recorded on the delivery confirmation receipt; or (d) if filed electronically, on the date and at the time indicated by the Board of Appeal’s electronic system. Confirming receipt of the notice of appeal (5) The Board of Appeal must notify the appellant as soon as feasible after it receives their notice of appeal.
Employment Insurance Board of Appeal Regulations — 14
Notifying the Commission 14 The Board of Appeal must notify the Commission as soon as feasible after receiving a notice of appeal.
Employment Insurance Board of Appeal Regulations — 15
Documents to be filed by Commission 15 Within seven business days after the day on which the Commission is notified of the notice of appeal, or within any additional time granted by the Board of Appeal, the Commission must file the following with the Board of Appeal: (a) a copy of the request for reconsideration made under section 112 of the Employment Insurance Act ; (b) a copy of the reconsideration decision being appealed; (c) a document that sets out its arguments, if any; and (d) all other relevant documents in its possession.
Employment Insurance Board of Appeal Regulations — 16
Added parties 16 (1) When a notice of appeal is received by the Board of Appeal, it must add the following persons to the appeal and notify them: (a) any claimant who has a direct interest in the reconsideration decision, if the appellant is an employer; and (b) any employer, if they were notified by the Commission of the reconsideration decision being appealed. Other parties (2) The Board of Appeal may, on its own initiative or on request, add any other employer to an appeal.
Employment Insurance Board of Appeal Regulations — 17
Late appeal 17 (1) An appellant who files a notice of appeal after the period prescribed in subsection 43.11(1) of the Act must provide reasons for the late notice. Additional information (2) The regional coordinator of the Board of Appeal may ask the appellant to provide any additional information about their notice of appeal. Added parties (3) If a notice of appeal filed under subsection (1) is accepted, the Board of Appeal (a) must add the persons referred to in subsection 16 (1) to the appeal; (b) may add an employer referred to in subsection 16 (2) to the appeal; and (c) must notify any person who is added to the appeal.