GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Act — C-52.6 97.01
Officer’s access to goods — transportation 97.01 (1) Every person who transports or causes to be transported within Canada goods destined for export must, at an officer’s request, give the officer free access to any premises or place under the person’s control that is attached to or forms part of any place where any goods destined for export are reported, loaded, unloaded or stored and open any package or container of those goods or remove any packaging from those goods. No entry without consent or warrant (2) If any premises or place referred to in subsection (1) is a dwelling-house, an officer may not enter that dwelling-house without the consent of the occupant except under the authority of a warrant issued under subsection (3). Warrant (3) On ex parte application by the Minister, a judge may issue a warrant authorizing an officer to enter a dwelling-house, subject to the conditions that may be specified in the warrant, if the judge is satisfied by information on oath that (a) there are reasonable grounds to believe that the dwelling-house is a premises or place referred to in subsection (1); (b) entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act; and (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry into the dwelling-house will be, refused. Definition of dwelling-house (4) In this section, dwelling-house has the same meaning as in subsection 42(1). 1993, c. 44, s. 103; 1997, c. 14, s. 44 2026, c. 4, s. 4
Customs Act — C-52.6 97.02
Officer’s access to goods — warehouses 97.02 The operator of a sufferance warehouse or a bonded warehouse must, at an officer’s request, give the officer free access to the warehouse or any premises or place under the operator’s control that is attached to or forms part of the warehouse and open any package or container of goods destined for export or remove any packaging from those goods. 2026, c. 4, s. 4
Customs Act — C-52.6 97.1
Certificate of Origin of goods exported to free trade partner 97.1 (1) Every exporter of goods to a free trade partner for which preferential tariff treatment under a free trade agreement will be claimed in accordance with the laws of that free trade partner shall certify in writing, in the prescribed manner and in the prescribed form with the prescribed information, that goods exported or to be exported from Canada to that free trade partner meet the rules of origin set out in, or contemplated by, the applicable free trade agreement and, if the exporter is not the producer of the goods, the certificate shall be completed and signed by the exporter on the basis of the prescribed criteria. Certificate of Origin — CPTPP or CUSMA (1.1) If an exporter or producer of goods that are exported to a CPTPP country or CUSMA country and for which preferential tariff treatment under the CPTPP or CUSMA will be claimed in accordance with the laws of that country is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP or CUSMA, the exporter or producer shall do so in writing, in the prescribed form with the prescribed information, and (a) in the case of an exporter, on the basis of supporting information that the exporter has or by relying on supporting information that the producer has; and (b) in the case of a producer, on the basis of supporting information that the producer has. Provision of copy of Certificate of Origin (2) Every exporter or producer of goods who, for the purpose of enabling any person to comply with the applicable laws relating to customs of a free trade partner, completes and signs a certificate in accordance with subsection (1) or (1.1) shall, at the request of an officer, provide the officer with a copy of the certificate. Notification of correct information (3) A person who has completed and signed a certificate in accordance with subsection (1) or (1.1) and who has reason to believe that it contains incorrect information shall immediately notify each person and each CPTPP country or CUSMA country to whom the certificate was given of the correct information. 1988, c. 65, s. 78; 1997, c. 14, s. 44; 2001, c. 25, s. 56(F); 2018, c. 23, s. 25 2020, c. 1, s. 127 2022, c. 10, s. 323
Customs Act — C-52.6 97.2
Exporters’ or producers’ records 97.2 (1) Every person who exports goods or causes them to be exported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed, and every other person who has completed and signed a certificate in accordance with subsection 97.1(1) or (1.1), shall keep at the person’s place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in the manner and for the period that may be prescribed and shall, if an officer requests, make them available to the officer, within the time specified by the officer, and answer any questions asked by the officer in respect of the records. Idem (2) Subsection 40(2) and sections 42 and 43 apply, with such modifications as the circumstances require, to a person required to keep records pursuant to subsection (1). 1988, c. 65, s. 78; 1993, c. 44, s. 104; 1996, c. 33, s. 38; 1997, c. 14, s. 45; 2001, c. 25, s. 57; 2018, c. 23, s. 26
Customs Act — C-52.6 97.201
Verification of origin — certain agreements 97.201 (1) The customs administration of any state or beneficiary referred to in subsection 42.1(1.1) to which goods were exported may request in writing that the Agency conduct a verification and provide, as the case may be (a) an opinion as to whether those goods are originating within the meaning of Annex C of CEFTA; (a.1) a written report as to whether the goods are originating within the meaning of Chapter 3 of CUFTA 2017; (b) a written report as to whether the goods are originating within the meaning of Chapter 3 of CUFTA; (c) a written report as to whether the goods are originating within the meaning of the Protocol on Rules of Origin and Origin Procedures of CETA; or (d) a written report as to whether the goods are originating within the meaning of the Protocol on Rules of Origin and Origin Procedures of CETA as incorporated by reference in CUKTCA. Methods of verification (2) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to any prescribed conditions, conduct a verification of origin of goods referred to in subsection (1) (a) by entering any prescribed premises or place at any reasonable time; or (b) in any other prescribed manner. Statement of origin — certain agreements (3) On completion of a verification of origin requested under subsection (1), an officer or other person designated under subsection (2) shall (a) provide, in the prescribed manner, the customs administration of the state or beneficiary with the opinion or written report requested and any relevant supporting documents that may be requested by that customs administration; and (b) determine whether the goods are originating within the meaning of the applicable provision referred to in subsection (1). Notice requirement (4) The President shall without delay give notice of a decision made under paragraph (3)(b), including the rationale on which the decision is made, to the exporter or producer of the goods, as the case may be, subject to the verification of origin. Determination treated as re-determination (5) A determination made under paragraph (3)(b) is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a). 2009, c. 6, s. 28; 2017, c. 6, s. 84, c. 8, ss. 22, 43 2021, c. 1, s. 26 2024, c. 3, s. 21
Customs Act — C-52.6 97.21
Definitions 97.21 The definitions in this section apply in this Part. Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act . ( commissaire ) debtor means a person liable to pay an amount owing or payable in accordance with this Act. ( débiteur ) judge means a judge of a superior court having jurisdiction in the province where a matter arises or a judge of the Federal Court. ( juge ) Minister means the Minister of National Revenue. ( ministre ) receiver means a person who (a) under the authority of a debenture, bond or other debt security, a court order or an Act of Parliament or of the legislature of a province, is empowered to operate or manage 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 agent 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 or curator with 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 operate or manage a business or a property of another person. However, if a person is so appointed it does not include that creditor. ( séquestre ) 2001, c. 25, s. 58; 2005, c. 38, s. 75
Customs Act — C-52.6
Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act . ( commissaire )
Customs Act — C-52.6
debtor means a person liable to pay an amount owing or payable in accordance with this Act. ( débiteur )
Customs Act — C-52.6
judge means a judge of a superior court having jurisdiction in the province where a matter arises or a judge of the Federal Court. ( juge )
Customs Act — C-52.6
Minister means the Minister of National Revenue. ( ministre )
Customs Act — C-52.6 (a)
receiver means a person who (a) under the authority of a debenture, bond or other debt security, a court order or an Act of Parliament or of the legislature of a province, is empowered to operate or manage 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 agent 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 or curator with 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 operate or manage a business or a property of another person. However, if a person is so appointed it does not include that creditor. ( séquestre )
Customs Act — C-52.6 97.211
Ancillary powers 97.211 (1) The Minister may, for the purposes of administering or enforcing this Part, exercise any of the following powers that are necessary for the collection of debts due to Her Majesty under this Part: (a) the powers provided for in paragraphs (a) and (b) of the definition prescribed in subsection 2(1) as well as those provided for in subsections 3.3(1) and (2), sections 8.1 and 8.3 and subsections 43(1) and 115(1); and (b) any other powers that are conferred under any provision of this Act that is specified by the Governor in Council on the recommendation of the Minister and the Minister of Public Safety and Emergency Preparedness. Publication (2) An order made for the purpose of subsection (1) must be published in Part II of the Canada Gazette as soon as practicable after it is made. 2005, c. 38, ss. 76, 145 2022, c. 10, s. 324
Customs Act — C-52.6 97.22
Debts to Her Majesty 97.22 (1) Subject to subsections (2) and (3), any duties, fee, charge or other amount owing or payable under this Act is a debt due to Her Majesty in right of Canada from and after the time such amount should have been paid, and any person from whom the amount is owing shall, after a notice of arrears is sent by mail addressed to the person at their latest known address or delivered to that address, pay the amount owing as indicated in the notice or appeal the notice under section 97.23. Penalty or ascertained forfeiture (2) Any amount of money demanded as a penalty in a notice of assessment served under section 109.3 and any interest payable under section 109.5 or any amount of money demanded in a notice under section 124 and any interest payable under subsection 124(6), from and after the time of service, is a debt due to Her Majesty in right of Canada from the person on whom the notice is served and the person shall pay that amount or, within ninety days after the time of service, request a decision of the Minister of Public Safety and Emergency Preparedness under section 131. Amounts demanded (3) Any amount of money demanded under paragraph 133(1)(c) or (1.1)(b) and any interest payable under subsection 133(7), from and after the time notice is served under subsection 131(2), is a debt due to Her Majesty in right of Canada from the person who requested the decision and the person shall pay the amount so demanded or, if the person appeals the decision of the Minister of Public Safety and Emergency Preparedness under section 135, give security satisfactory to that Minister. Court costs (4) If an amount is payable by a person to Her Majesty in right of Canada 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 97.24, 97.26, 97.28 and 97.3 to 97.33 apply to the amount as if the amount were a debt owing by the person to Her Majesty on account of duties payable by the person under this Act. Court (5) Any amount payable under this Act is recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Part. Interest on judgments (6) If a judgment is obtained for any amount payable under this Act, including a certificate registered under section 97.24, the provisions of this Act under which interest is payable for failure to pay the amount apply, with any modifications that the circumstances require, to a failure to pay the judgment debt, and the interest is recoverable in the same manner as the judgment debt. 2001, c. 25, s. 58; 2005, c. 38, ss. 77, 84, 145
Customs Act — C-52.6 97.23
Appeal 97.23 A person to whom a notice is sent or delivered under subsection 97.22(1) may, within thirty days after that notice is sent, appeal the notice by way of an action in the Federal Court in which the person is the plaintiff and the Minister of Public Safety and Emergency Preparedness is the defendant if (a) no appeal is or was available to that person under section 67 or 68 in respect of the same matter; and (b) the notice is not in respect of an amount assessed under section 97.44. 2001, c. 25, s. 58; 2005, c. 38, ss. 84, 145
Customs Act — C-52.6 97.24
ble 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 to be charged on the separate amounts making up the amount payable in general terms as interest at the rate prescribed under this Act 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 particular period of time. Definitions (17) The definitions in this subsection apply in this section. memorial means a document issued by the Federal Court evidencing a certificate registered under subsection (2) in respect of a debtor and includes a writ of that Court issued pursuant to the certificate or any notification of the document or writ. ( extrait ) protected interest means a charge, lien, prior claim, priority on or binding interest in property. ( droit garanti ) record , in respect of a memorial, means to file, register or otherwise record the memorial. ( enregistrement ) 2001, c. 25, s. 58
Customs Act — C-52.6
memorial means a document issued by the Federal Court evidencing a certificate registered under subsection (2) in respect of a debtor and includes a writ of that Court issued pursuant to the certificate or any notification of the document or writ. ( extrait )
Customs Act — C-52.6
protected interest means a charge, lien, prior claim, priority on or binding interest in property. ( droit garanti )
Customs Act — C-52.6
record , in respect of a memorial, means to file, register or otherwise record the memorial. ( enregistrement )
Customs Act — C-52.6 97.25
Detention of imported or exported goods 97.25 (1) Any goods that are to be exported, that have been reported under section 95 or that have been imported, by or on behalf of a debtor, are subject to a lien or hypothec for the amount owed by the debtor and may be detained by an officer at the expense of the debtor until that amount is paid. Conveyances (2) Any conveyance used for the importation or exportation of goods in respect of which a notice has been served under section 109.3 is subject to a lien or hypothec for the amount owed by the debtor and may be detained by an officer at the expense of the person on whom the notice was served until the amount set out in the notice is paid. Sale of detained goods (3) Subject to the regulations, the Minister, on giving 30 days’ notice in writing to the debtor at the debtor’s latest known address, may direct that any good imported or to be exported, or any good reported under section 95, by or on behalf of the debtor, or any conveyance, that has been detained be sold (a) if the good is spirits or specially denatured alcohol, to a spirits licensee; (b) if the good is wine, to a wine licensee; (c) if the good is raw leaf tobacco or a tobacco product, to a tobacco licensee; (c.1) if the good is a vaping product, to a vaping product licensee; (d) if the good is a restricted formulation, to a licensed user; or (e) in any other case, by public auction or public tender or by the Minister of Public Works and Government Services under the Surplus Crown Assets Act . Excise stamps not to be sold (3.1) Despite subsection (3), the Minister shall not direct that detained excise stamps be sold. Proceeds of sale (4) The proceeds of any sale shall be applied to amounts owed by the debtor, any expenses incurred by Her Majesty in right of Canada in respect of the goods sold and any duties on the goods and the surplus, if any, shall be paid to the debtor. 2001, c. 25, s. 58; 2007, c. 18, s. 136; 2010, c. 12, s. 49 2018, c. 30, s. 4 2022, c. 10, s. 87
Customs Act — C-52.6 97.26
Set-off 97.26 The Minister may require that an amount specified by the Minister be deducted from or set-off against an amount that is or may become payable to a debtor by Her Majesty in Right of Canada. If an amount payable to a person under a provision of this Act has at any time been deducted or set-off, the amount is deemed to have been paid to the debtor at that time under that provision and to have been paid by the debtor at that time on account of the debt to Her Majesty. 2001, c. 25, s. 58
Customs Act — C-52.6 97.27
Refund may be applied against liabilities 97.27 The Minister of Public Safety and Emergency Preparedness may, if a person is or is about to become liable to make any payment to Her Majesty in right of Canada or in right of a province, apply the amount of any drawback, refund or relief granted under section 74 or 76 of this Act or section 89, 101 or 113 of the Customs Tariff to that other liability and notify the person of that action. 2001, c. 25, s. 58; 2005, c. 38, ss. 84, 145
Customs Act — C-52.6 97.28
 adult person employed at the place of business of the partnership. Effect of payment as required (9) If an amount that would otherwise have been payable to or on behalf of a debtor is paid by a person to the Receiver General pursuant to a notice served on the person under this section or pursuant to an assessment under section 97.44, the person is deemed, for all purposes, to have paid the amount to or on behalf of the debtor. Application to Her Majesty in right of a province (10) Provisions of this Part that provide that a person who has been required by the Minister to pay to the Receiver General an amount that would otherwise be loaned, advanced or paid to a debtor who is liable to make a payment under this Act apply to Her Majesty in right of a province. 2001, c. 25, s. 58
Customs Act — C-52.6 97.29
f a partnership, to be read as references to “rights” or “partners”, respectively; and (c) a member of a partnership is deemed to be related to the partnership. Definitions (6) The definitions in this subsection apply in this section. common-law partner has the same meaning as in subsection 248(1) of the Income Tax Act except that references to “taxpayer” in that definition are to be read as references to “debtor”. ( conjoint de fait ) common-law partnership has the same meaning as in subsection 248(1) of the Income Tax Act . ( union de fait ) property includes money. ( bien ) 2001, c. 25, s. 58; 2002, c. 22, s. 408 2022, c. 5, s. 25 2022, c. 10, s. 156 2022, c. 10, s. 173 2024, c. 15, s. 113
Customs Act — C-52.6
common-law partner has the same meaning as in subsection 248(1) of the Income Tax Act except that references to “taxpayer” in that definition are to be read as references to “debtor”. ( conjoint de fait )
Customs Act — C-52.6
common-law partnership has the same meaning as in subsection 248(1) of the Income Tax Act . ( union de fait )
Customs Act — C-52.6 97.3
Acquisition of debtor’s property 97.3 For the purpose of collecting amounts owed by a debtor, the Minister may purchase or otherwise acquire any interest in the debtor’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 so acquired in any manner that the Minister considers reasonable. 2001, c. 25, s. 58
Customs Act — C-52.6 97.31
Moneys seized from debtor 97.31 (1) If the Minister has knowledge or suspects that a person is holding moneys that were seized by a police officer, in the course of administering or enforcing the criminal law of Canada, from a debtor and that are restorable to the debtor, the Minister may, by notice in writing, require that person to turn over the moneys otherwise restorable to the debtor, in whole or in part, to the Receiver General on account of the debtor’s liability under this Act. Receipt (2) A receipt issued for moneys turned over is a good and sufficient discharge of the requirement to restore the moneys to the debtor to the extent of the amount so turned over. 2001, c. 25, s. 58