GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Air Travellers Security Charge Act — A-10.5 44
Extension of time by Minister 44 (1) If no objection to an assessment is filed under section 43 within the time limited under this Act, a person may make an application to the Minister to extend the time for filing a notice of objection and the Minister may grant the application. Contents of application (2) An application must set out the reasons why the notice of objection was not filed within the time limited under this Act for doing so. How application made (3) An application must be made by delivering or mailing, to the Chief of Appeals in a Tax Services Office of the Agency, the application accompanied by a copy of the notice of objection. Defect in application (4) The Minister may accept an application even though it was not made in accordance with subsection (3). Duties of Minister (5) On receipt of an application, the Minister shall, without delay, consider the application and grant or refuse it, and shall notify the person of the decision by registered or certified mail. Date of objection if application granted (6) If an application is granted, the notice of objection is deemed to have been filed on the day of the decision of the Minister. Conditions — grant of application (7) No application shall be granted under this section unless (a) the application is made within one year after the expiry of the time limited under this Act for objecting; and (b) the person demonstrates that (i) within the time limited under this Act for objecting, the person (A) was unable to act or to give a mandate to act in their name, or (B) had a bona fide intention to object to the assessment, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application was made as soon as circumstances permitted it to be made. 2002, c. 9, s. 5 “44”; 2007, c. 18, s. 147
Air Travellers Security Charge Act — A-10.5 45
Extension of time by Tax Court 45 (1) A person who has made an application under section 44 may apply to the Tax Court to have the application granted after either (a) the Minister has refused the application; or (b) 90 days have elapsed after the application was made and the Minister has not notified the person of the Minister’s decision. When application may not be made (2) No application may be made after the expiry of 30 days after the decision referred to in subsection 44(5) was mailed to the person. How application made (3) An application must be made by filing in the Registry of the Tax Court, in accordance with the Tax Court of Canada Act , three copies of the documents delivered or mailed under subsection 44(3). Copy to the Commissioner (4) The Tax Court must send a copy of the application to the Commissioner. Powers of Tax Court (5) The Tax Court may dispose of an application by dismissing or granting it and, in granting it, the Court may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order. When application to be granted (6) No application shall be granted under this section unless (a) the application under subsection 44(1) was made within one year after the expiry of the time limited under this Act for objecting; and (b) the person demonstrates that (i) within the time limited under this Act for objecting, the person (A) was unable to act or to give a mandate to act in their name, or (B) had a bona fide intention to object to the assessment, (ii) given the reasons set out in the application under this section and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application under subsection 44(1) was made as soon as circumstances permitted it to be made. 2002, c. 9, s. 5 “45”; 2007, c. 18, s. 148
Air Travellers Security Charge Act — A-10.5 46
Appeal to Tax Court 46 (1) Subject to subsection (2), a person who has filed a notice of objection to an assessment may appeal to the Tax Court to have the assessment vacated or a reassessment made after (a) the Minister has confirmed the assessment or has reassessed; or (b) 180 days have elapsed after the filing of the notice of objection and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed. No appeal (2) No appeal under subsection (1) may be instituted after the expiry of 90 days after notice that the Minister has reassessed or confirmed the assessment is sent to the person under subsection 43(10). Amendment of appeal (3) The Tax Court may, on any terms that it sees fit, authorize a person who has instituted an appeal in respect of a matter to amend the appeal to include any further assessment in respect of the matter that the person is entitled under this section to appeal.
Air Travellers Security Charge Act — A-10.5 47
Extension of time to appeal 47 (1) If no appeal to the Tax Court under section 46 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just. Contents of application (2) An application must set out the reasons why the appeal was not instituted within the time limited under section 46 for doing so. How application made (3) An application must be made by filing in the Registry of the Tax Court, in accordance with the Tax Court of Canada Act , three copies of the application together with three copies of the notice of appeal. Copy to Deputy Attorney General of Canada (4) The Tax Court must send a copy of the application to the office of the Deputy Attorney General of Canada. When order to be made (5) No order shall be made under this section unless (a) the application is made within one year after the expiry of the time limited under section 46 for appealing; and (b) the person demonstrates that (i) within the time limited under section 46 for appealing, the person (A) was unable to act or to give a mandate to act in their name, or (B) had a bona fide intention to appeal, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, (iii) the application was made as soon as circumstances permitted it to be made, and (iv) there are reasonable grounds for the appeal. 2002, c. 9, s. 5 “47”; 2007, c. 18, s. 149
Air Travellers Security Charge Act — A-10.5 48
Limitation on appeals to the Tax Court 48 (1) Despite section 46, if a person has filed a notice of objection to an assessment, the person may appeal to the Tax Court to have the assessment vacated, or a reassessment made, only with respect to (a) an issue in respect of which the person has complied with subsection 43(2) in the notice and the relief sought in respect of the issue as specified by the person in the notice; or (b) an issue described in subsection 43(5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue. No appeal if waiver (2) Despite section 46, a person may not appeal to the Tax Court to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person.
Air Travellers Security Charge Act — A-10.5 49
Institution of appeals 49 An appeal to the Tax Court under this Act shall be instituted in accordance with the Tax Court of Canada Act.
Air Travellers Security Charge Act — A-10.5 50
Disposition of appeal 50 The Tax Court may dispose of an appeal from an assessment by (a) dismissing it; or (b) allowing it and (i) vacating the assessment, or (ii) referring the assessment back to the Minister for reconsideration and reassessment.
Air Travellers Security Charge Act — A-10.5 51
References to Tax Court 51 (1) If the Minister and another person agree in writing that a question arising under this Act, in respect of any assessment or proposed assessment of the person, should be determined by the Tax Court, that question shall be determined by that Court. Time during consideration not to count (2) For the purpose of making an assessment of a person who agreed in writing to the determination of a question, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court to have a question determined and the day on which the question is finally determined shall not be counted in the computation of (a) the four-year period referred to in subsection 42(1); (b) the period within which a notice of objection to an assessment may be filed under section 43; or (c) the period within which an appeal may be instituted under section 46.
Air Travellers Security Charge Act — A-10.5 53
Failure to file a return when required 53 Every person who fails to file a return for a reporting period as and when required under this Act shall pay a penalty equal to the sum of (a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid on the day on which the return was required to be filed, and (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed. 2002, c. 9, s. 5 “53”; 2006, c. 4, s. 105; 2010, c. 25, s. 101
Air Travellers Security Charge Act — A-10.5 54
Penalty — electronic payment 54 Every person that fails to comply with subsection 20(2) is liable to a penalty equal to $100 for each such failure. 2002, c. 9, s. 5 “54” 2006, c. 4, s. 106 2023, c. 26, s. 87
Air Travellers Security Charge Act — A-10.5 55
Waiving or cancelling penalties 55 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel any penalty payable by the person under section 53 in respect of the reporting period. Interest where amount waived or cancelled (2) If a person has paid an amount of penalty and the Minister waives or 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 to the person. 2002, c. 9, s. 5 “55”; 2006, c. 4, s. 107; 2007, c. 18, s. 151; 2010, c. 25, s. 102
Air Travellers Security Charge Act — A-10.5 56
Failure to answer demand 56 Every person who fails to file a return as and when required under a demand issued under section 26 is liable to a penalty of $250. 2002, c. 9, s. 5 “56”; 2006, c. 4, s. 108
Air Travellers Security Charge Act — A-10.5 57
Failure to provide information 57 Every person who fails to provide any information or record as and when required under this Act is liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.
Air Travellers Security Charge Act — A-10.5 58
False statements or omissions 58 Every person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) is liable to a penalty of the greater of $250 and 25% of the total of (a) if the false statement or omission is relevant to the determination of an amount payable under this Act by the person, the amount, if any, by which (i) the amount payable exceeds (ii) the amount that would be payable by the person if the amount payable were determined on the basis of the information provided in the return, and (b) if the false statement or omission is relevant to the determination of a refund or any other payment that may be obtained under this Act, the amount, if any, by which (i) the amount that would be the refund or other payment payable to the person if the refund or other payment were determined on the basis of the information provided in the return exceeds (ii) the amount of the refund or other payment payable to the person.
Air Travellers Security Charge Act — A-10.5 59
Notice of imposed penalty 59 A penalty that a person is liable to pay under any of sections 56 to 58 may be imposed by the Minister by a notice served personally or by registered or certified mail to the person’s latest known address, which notice is deemed to be an assessment.
Air Travellers Security Charge Act — A-10.5 60
When penalty becomes payable 60 The amount of penalty imposed on a person under section 59 is payable by the person to the Receiver General at the time it is imposed.
Air Travellers Security Charge Act — A-10.5 61
Offence for failure to file return or to comply with demand or order 61 (1) Every person who fails to file or make a return as and when required under this Act or who fails to comply with an obligation under subsection 37(5) or (8) or section 38 or an order made under section 66 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $1,000 and not more than $25,000 or to imprisonment for a term not exceeding 12 months, or to both. Saving (2) A person who is convicted of an offence under subsection (1) for a failure to comply with a provision of this Act is not liable to pay a penalty imposed under section 53, 56 or 57 for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made. 2002, c. 9, s. 5 “61”; 2006, c. 4, s. 109
Air Travellers Security Charge Act — A-10.5 62
Offences for false or deceptive statement 62 (1) Every person commits an offence who (a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, certificate, record or answer filed or made as required under this Act; (b) for the purposes of evading payment of any amount payable under this Act, or obtaining a refund to which the person is not entitled under this Act, (i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or (ii) makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person; (c) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of an amount payable under this Act; (d) wilfully, in any manner, obtains or attempts to obtain a refund to which the person is not entitled under this Act; or (e) conspires with any person to commit an offence described in any of paragraphs (a) to (d). Punishment (2) Every person who commits an offence under subsection (1) is guilty of an offence punishable on summary conviction and, in addition to any penalty otherwise provided, is liable to (a) a fine of not less than 50%, and not more than 200%, of the amount payable that was sought to be evaded, or of the refund sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $1,000 and not more than $25,000; (b) imprisonment for a term not exceeding 18 months; or (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding 18 months. Penalty on conviction (3) A person who is convicted of an offence under subsection (1) is not liable to pay a penalty imposed under any of sections 53 and 56 to 58 for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made. Stay of appeal (4) If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court and, on doing so, the proceedings before the Tax Court are stayed pending a final determination of the outcome of the prosecution. 2002, c. 9, s. 5 “62”; 2006, c. 4, s. 110
Air Travellers Security Charge Act — A-10.5 63
Failure to pay or collect charges 63 Every person who wilfully fails to pay or collect a charge as and when required under this Act is guilty of an offence punishable on summary conviction and liable, in addition to any penalty or interest otherwise provided, to (a) a fine not exceeding the aggregate of $1,000 and an amount equal to 20% of the amount of charge that should have been paid or collected; (b) imprisonment for a term not exceeding six months; or (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding six months.
Air Travellers Security Charge Act — A-10.5 64
General offence 64 Every person who fails to comply with any provision of this Act or the regulations made under this Act for which no other offence is specified in this Act is guilty of an offence punishable on summary conviction and liable to a fine not exceeding $1,000.
Air Travellers Security Charge Act — A-10.5 65
Defence of due diligence 65 No person shall be convicted of an offence under this Act if the person establishes that they exercised all due diligence to prevent the commission of the offence.
Air Travellers Security Charge Act — A-10.5 66
Compliance orders 66 If a person is convicted by a court of an offence for a failure to comply with a provision of this Act, the court may make such order as it deems proper in order to enforce compliance with the provision.
Air Travellers Security Charge Act — A-10.5 67
Officers of corporations, etc. 67 If a person other than an individual commits an offence under this Act, every officer, director or agent of the person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted.
Air Travellers Security Charge Act — A-10.5 68
Power to decrease punishment 68 Despite the Criminal Code or any other law, the court has, in any prosecution or proceeding under this Act, neither the power to impose less than the minimum fine fixed under this Act nor the power to suspend sentence.
Air Travellers Security Charge Act — A-10.5 69
Information or complaint 69 (1) An information or complaint under this Act may be laid or made by any officer of the Agency, by a member of the Royal Canadian Mounted Police or by any person authorized to do so by the Minister and, if an information or complaint purports to have been laid or made under this Act, it is deemed to have been laid or made by a person so authorized by the Minister and shall not be called in question for lack of authority of the informant or complainant, except by the Minister or a person acting for the Minister or for Her Majesty. Two or more offences (2) An information or complaint in respect of an offence under this Act may be for one or more offences, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences. Territorial jurisdiction (3) An information or complaint in respect of an offence under this Act may be heard, tried or determined by any court, if the accused is resident, carrying on a commercial activity, found or apprehended or is in custody within the court’s territorial jurisdiction even though the matter of the information or complaint did not arise within that territorial jurisdiction. Limitation of prosecutions (4) An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Act, may be laid or made within two years after the day on which the matter of the information or complaint arose.
Air Travellers Security Charge Act — A-10.5 71
Copies of records 71 A person who inspects, audits, examines or is provided a record under section 70 may make, or cause to be made, one or more copies of the record.
Air Travellers Security Charge Act — A-10.5 72
he applicable date described in paragraph (2.2)(a) in respect of the charge debt, the person is nonresident; or (c) an action that the Minister may otherwise take in respect of the charge debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act , of the Companies’ Creditors Arrangement Act or of the Farm Debt Mediation Act . Assessment before collection (3) The Minister may not take any collection action under sections 74 to 79 in respect of any amount payable by a person that may be assessed under this Act, other than interest under section 27, unless the amount has been assessed. Interest on judgments (4) If a judgment is obtained for any amount payable under this Act, including a certificate registered under section 74, the provisions of this Act by which interest is payable for a failure to pay an amount apply, with any modifications that the circumstances require, to the failure to pay the judgment debt, and the interest is recoverable in like manner as the judgment debt. Litigation costs (5) If an amount is payable by a person to Her Majesty because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 73 to 80 apply to the amount as if it were payable under this Act. 2002, c. 9, s. 5 “72”; 2004, c. 22, s. 45; 2006, c. 4, s. 111; 2010, c. 25, s. 103
Air Travellers Security Charge Act — A-10.5
action means an action to collect a charge debt of a person and includes a proceeding in a court and anything done by the Minister under any of sections 74 to 79. ( action )
Air Travellers Security Charge Act — A-10.5
charge debt means any amount payable by a person under this Act. ( dette fiscale )
Air Travellers Security Charge Act — A-10.5
legal representative of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate. ( représentant légal )
Air Travellers Security Charge Act — A-10.5 73
Security 73 (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 Act. Surrender of excess security (2) If a person who has furnished security, or on whose behalf security has been furnished, 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.