Select Luxury Items Tax Act — S-8.35 22
Definition of determination of the tax status 22 (1) In this section, determination of the tax status of a subject item means a determination, re-determination or further re-determination that tax under this Subdivision is, or is not, payable in respect of the subject item. Application of Customs Act — determination (2) Subject to subsections (4) to (6), the Customs Act (other than subsections 67(2) and (3) and sections 68 and 70) and the regulations made under that Act apply, with any modifications that the circumstances require, to the determination of the tax status of a subject item for the purposes of this Subdivision as if it were the determination, re-determination or further re-determination, as the case requires, of the tariff classification of the subject item. Application of Customs Act — appraisal (3) The Customs Act and the regulations made under that Act apply, with any modifications that the circumstances require, to the appraisal, re-appraisal or further re-appraisal of the value of a subject item for the purposes of this Subdivision as if it were the appraisal, re-appraisal or further re-appraisal, as the case requires, of the value for duty of the subject item. Appeals of determination of tax status (4) In applying the Customs Act to a determination of the tax status of a subject item, the references in that Act to the “Canadian International Trade Tribunal” are to be read as references to the “Tax Court of Canada”. Application — this Act and Tax Court of Canada Act (5) The provisions of this Act and of the Tax Court of Canada Act that apply to an appeal taken under section 100 apply, with any modifications that the circumstances require, to an appeal taken under subsection 67(1) of the Customs Act from a decision of the President of the Canada Border Services Agency made under section 60 or 61 of the Customs Act in a determination of the tax status of a subject item as if the decision of the President were a confirmation of an assessment or a reassessment made by the Minister under subsection 97 (8) or (9) as a consequence of a notice of objection filed under subsection 97 (1) by the person to which the President is required to give notice under section 60 or 61 of the Customs Act , as the case may be, of the decision. Rebate — appraisal or re-appraisal (6) If, because of an appraisal, a re-appraisal or a further re-appraisal of the value of a subject item or a determination of the tax status of a subject item, it is determined that the amount that was paid as tax under this Subdivision in respect of the subject item exceeds the amount of tax that is required under this Subdivision to be paid in respect of the subject item and a refund of the excess would be given under paragraph 59(3)(b) or 65(1)(b) of the Customs Act if the tax under this Subdivision in respect of the subject item were a customs duty in respect of the subject item levied under the Customs Tariff , a rebate of the excess is to be paid, subject to section 46 , to the person that paid the excess, and the provisions of the Customs Act that relate to the payment of such refunds and interest on such refunds apply, with any modifications that the circumstances require, as if the rebate of the excess were a refund of duty. Application of section 69 of Customs Act (7) Subject to section 46 , section 69 of the Customs Act applies, with any modifications that the circumstances require, if an appeal in respect of the value of a subject item or a determination of the tax status of a subject item is taken for the purpose of determining whether tax under this Subdivision in respect of the subject item is payable or of determining the amount of such tax.