GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada Petroleum Resources Act — C-8.5 61
Assessment and notice 61 (1) The Minister shall, with all due dispatch, examine a report or return filed pursuant to subsection 58(1), assess the royalty payable for the period in respect of which the report or return was filed and the interest and penalties, if any, payable and send a notice of assessment to the person by whom the report or return was filed. Notice of assessment at later date (2) The Minister may, at any time, assess the royalty, interest or penalties payable under this Part in respect of any period and give a notice of the assessment to the interest holder required to pay the royalty. Liability unaffected (3) Liability for the royalty payable under this Part and the interest and penalties, if any, payable thereunder is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made. Reports and returns not binding (4) In making an assessment pursuant to subsection (1), the Minister is not bound by any report or return filed by or on behalf of an interest holder and in making an assessment the Minister may, notwithstanding a report or return so filed or that no such report or return has been filed, assess the royalty, interest and penalties payable under this Part. Effect of assessment (5) An assessment, subject to being varied or vacated on an objection or appeal under this Part and subject to a reassessment, is valid and binding notwithstanding any error, defect or omission in the assessment or in any proceeding under this Part relating thereto.
Canada Petroleum Resources Act — C-8.5 62
Objection to assessment 62 (1) An interest holder who objects to an assessment may, within ninety days after the date of mailing of the notice of assessment, give a notice of objection to the Minister by registered mail, in such form and manner as may be prescribed, setting out the reasons for the objection and all the relevant facts. Reconsideration and notice (2) On receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the assessment and confirm, vary or vacate the assessment and give notice thereof by registered mail to the interest holder who gave the notice of objection.
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Appeal to Federal Court 63 (1) Where the Minister confirms or varies an assessment under subsection 62(2) or fails, within ninety days after the date of mailing by the interest holder of the notice of objection, to notify the interest holder that the Minister has confirmed, varied or vacated the assessment, the interest holder may appeal to the Federal Court in the manner set out in section 48 of the Federal Courts Act to have the assessment varied or vacated. Time limit for appeal (2) No appeal under subsection (1) may be instituted after the expiration of ninety days after the date of mailing of a notice confirming or varying an assessment or, where no such notice is given, after the expiration of one hundred and eighty days after the date of mailing of the notice of objection. Notice of appeal (3) Where an appeal is taken under subsection (1), the Federal Court shall forthwith give notice of the appeal to the Minister who, forthwith after receiving the notice, shall forward to the Court copies of all reports or returns, notices of assessment, notices of objection and other documents, if any, that are relevant to the appeal. Disposition of appeal (4) The Federal Court may dispose of an appeal under subsection (1) by dismissing it or by allowing it and vacating or varying the assessment and may make such orders as are necessary for giving effect to any such disposition. Hearing in private (5) Proceedings in an appeal to the Federal Court under subsection (1) may be held in private on request made to the Court by a party to the appeal. R.S., 1985, c. 36 (2nd Supp.), s. 63; 2002, c. 8, s. 182
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Extension of time for objection 64 (1) Notwithstanding subsections 62(1) and 63(2), the Federal Court may, on application, make an order, subject to any terms it deems just, extending the time within which a notice of objection to an assessment may be given under subsection 62(1) or an appeal to the Federal Court may be instituted under subsection 63(2) where, in the opinion of the Court, the circumstances of the case are such that it would be just and equitable to do so. Suspension of payment of amounts in dispute (2) Where notice of objection to an assessment is given under subsection 62(1) or an appeal to the Federal Court is instituted under subsection 63(1), the Minister may suspend, pending disposition of the objection or appeal, the requirement to pay any amount on account of royalty, interest or penalty payable under this Part, the liability for which the interest holder disputes in the notice of objection or on appeal. Furnishing security (3) The Minister may, as a condition of suspending payment of any amount in dispute, require the relevant interest holder to furnish security for such payment in a form and amount acceptable to the Minister.
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References to Federal Court 65 Where the Minister and the holder of a share in a production licence agree in writing that a question of law, fact or mixed law and fact arising under this Part should be determined by the Federal Court, that question shall be determined by the Court pursuant to subsection 17(3) or (4) of the Federal Courts Act . R.S., 1985, c. 36 (2nd Supp.), s. 65; 2002, c. 8, s. 182
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Refunds 66 The Minister shall, at the times and in the circumstances prescribed, refund any overpayment made on account of royalties, interest or penalties payable under this Act and interest at a prescribed rate per annum shall be paid thereon in accordance with the regulations.
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Set-offs 67 Where a person is indebted to Her Majesty under this Part, the Minister may require the retention by way of deduction or set-off of such amount as the Minister may specify out of any amount that is or may become payable to that person by Her Majesty in right of Canada.
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Direction to pay forthwith where avoidance of payment 68 (1) Where, in the opinion of the Minister, the holder of a share in a production licence is attempting to avoid payment of royalties under this Part, the Minister may, in writing, direct that all royalties, interest and penalties payable by that holder be paid forthwith on assessment. Direction to pay forthwith on cancellation of production licence (2) Where the Minister orders the cancellation of a production licence pursuant to subsection 105(2), all royalties, interest and penalties payable under this Part in respect of that production licence shall be paid forthwith on assessment.
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Acts deemed to be at arm’s length 69 Where, in the opinion of the Minister, the result of one or more acts, agreements, arrangements, transactions or operations is to artificially or unduly reduce the amount of any royalties payable under this Part, those royalties shall, for the purposes of any assessment by the Minister under this Part, be calculated as though the act, agreement, arrangement, transaction or operation had not taken place or had taken place at fair market value between parties dealing at arm’s length.
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Successors jointly liable without certificate 70 (1) Where an interest holder, in this subsection referred to as the “successor”, acquires a production licence or a share in a production licence from another interest holder, in this subsection referred to as the “predecessor”, the successor is jointly and severally liable with the predecessor for all royalties, interest and penalties that have been assessed under this Part and that are payable by the predecessor at the time of the acquisition unless the successor has obtained prior to the acquisition a certificate from the Minister certifying that (a) all the royalties, interest and penalties have been paid; (b) security for the payment of the royalties, interest and penalties has been accepted by the Minister; or (c) arrangements for the payment of the royalties, interest and penalties acceptable to the Minister have been made. Certificate of Minister required for assignees (2) Every assignee, liquidator, administrator, executor and other like person, other than a trustee in bankruptcy, shall, before distributing any property under his control belonging to the holder of a share in a production licence, obtain a certificate from the Minister certifying that all royalties, interest and penalties that have been assessed under this Part and are payable by the interest holder have been paid or that security for the payment thereof has been accepted by the Minister. Liability where no certificate (3) Distribution of property without a certificate required by subsection (2) renders the person required to obtain the certificate personally liable for the unpaid royalties, interest and penalties.
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Remedies for unpaid royalties 71 Notwithstanding any other provision of this Act or the Canada Oil and Gas Operations Act , where a person is in default in accordance with the regulations in the payment of any amount payable under this Part in respect of any interest issued in relation to any frontier lands, the Minister may, for so long as the amount remains unpaid, refuse (a) to issue to that person any interest in relation to any frontier lands; and (b) to authorize, pursuant to the Canada Oil and Gas Operations Act , that person to carry on any work or activity related to the exploration for or the production of petroleum on any frontier lands and may suspend any such authorization already given. R.S., 1985, c. 36 (2nd Supp.), s. 71; 1992, c. 35, s. 37
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Application of provisions of Income Tax Act 72 Sections 231 to 231.5 of the Income Tax Act apply, with such modifications as the circumstances require, in respect of the administration and enforcement of this Part and, without restricting the generality of the foregoing, as if (a) the references therein to “tax” were read as a reference to “royalty”; (b) the references therein to “Minister” were read as a reference to “Minister” as defined in section 2 of this Act; (c) the references therein to the “Canada Revenue Agency” were read as a reference to the “Department of Natural Resources” or the “Department of Indigenous Services”, whichever is applicable in the circumstances; (d) the references therein to the “Tax Court of Canada” were read as a reference to the “Federal Court”; and (e) the references therein to a “return of income or a supplementary return” were read as a reference to “a report or return” filed pursuant to this Part. R.S., 1985, c. 36 (2nd Supp.), s. 72; 1994, c. 41, s. 14; 1999, c. 17, s. 113; 2005, c. 38, s. 138 2019, c. 29, s. 372
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Remedies not exhaustive 73 The existence or exercise of any remedy that Her Majesty in right of Canada has under this Part does not affect any other remedy that Her Majesty has at law, including any remedy that the Minister may exercise under section 105.
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Regulations 74 (1) The Governor in Council may make regulations for carrying out the purposes and provisions of this Part and, without restricting the generality of the foregoing, may make regulations (a) prescribing royalties payable under this Part and the rates at which such royalties are payable; (b) prescribing the manner of calculating or determining any royalty prescribed under paragraph (a) and any component thereof or value in relation thereto, including the valuation of petroleum produced and any costs, expenses, allowances, credits and other amounts that may be deducted in calculating or determining the amount of royalty payable and generally providing for any other matter or thing necessary for or incidental to such calculation or determination; (c) exempting, conditionally or unconditionally, any person or persons of any class from the payment of, in whole or in part, any royalty under this Part or exempting any petroleum produced from frontier lands from the application of this Part; (d) prescribing the circumstances in which and the terms and conditions subject to which the Minister may require all or part of any royalty payable under this Part to be paid in money or in kind and prescribing the manner of calculating or determining the payment in kind; (e) prescribing or prescribing the manner of calculating or determining penalties for failure to comply with section 57 or 58; (f) prescribing the rate at which interest on arrears of royalties, interest and penalties owing to Her Majesty in right of Canada under this Part or on amounts of refunds payable by the Minister under this Part is payable and the manner of determining or calculating the interest payable; and (g) prescribing anything that, by this Part, is to be prescribed. Regulations relating to class of petroleum (2) Regulations under subsection (1) may be made in respect of all petroleum produced from frontier lands or any class thereof. Application of regulations (3) Regulations made under subsection (1) may apply generally to all frontier lands or any portion thereof.
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Definitions 75 In this Part, Board means the Environmental Studies Management Board established by subsection 78(1); ( Conseil ) Fund means the Environmental Studies Research Fund (NR) established under subsection 76(1) or the Environmental Studies Research Fund (IAND) established under that subsection, or both, as the context requires; ( fonds ) Minister means the Minister of Natural Resources or the Minister of Northern Affairs, or both, as the context requires. ( ministre ) R.S., 1985, c. 36 (2nd Supp.), s. 75; 1994, c. 41, s. 15 2019, c. 29, s. 374
Canada Petroleum Resources Act — C-8.5
Board means the Environmental Studies Management Board established by subsection 78(1); ( Conseil )
Canada Petroleum Resources Act — C-8.5
Fund means the Environmental Studies Research Fund (NR) established under subsection 76(1) or the Environmental Studies Research Fund (IAND) established under that subsection, or both, as the context requires; ( fonds )
Canada Petroleum Resources Act — C-8.5
Minister means the Minister of Natural Resources or the Minister of Northern Affairs, or both, as the context requires. ( ministre )
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Funds established 76 (1) There shall be established in the accounts of Canada (a) an account under the administrative responsibility of the Minister of Natural Resources, to be known as the Environmental Studies Research Fund (NR), which shall include a sub-account for each prescribed region of frontier lands within the area under that Minister’s responsibility; and (b) an account under the administrative responsibility of the Minister of Northern Affairs, to be known as the Environmental Studies Research Fund (IAND), which shall include a sub-account for each prescribed region of frontier lands within the area under that Minister’s responsibility. Purpose of Funds (2) The purpose of the Funds is to finance environmental and social studies pertaining to the manner in which, and the terms and conditions under which, exploration, development and production activities on frontier lands authorized under this Act or any other Act of Parliament should be conducted. R.S., 1985, c. 36 (2nd Supp.), s. 76; 1994, c. 41, s. 16 2019, c. 29, s. 374
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Credits and charges 77 (1) There shall be credited to each sub-account all amounts deposited for payment into that sub-account pursuant to this Part and there shall be charged against that sub-account all amounts paid out of the Consolidated Revenue Fund under this section. Maximum amount of Funds (2) The total amount of each of the Funds established under subsection 76(1) shall not, at any time, exceed fifteen million dollars and every levy under this Part for the respective Fund or a sub-account included in that Fund is inoperative during any period that the Fund exceeds such total amount. Appropriation and charges against Funds (3) There may be paid out of the Consolidated Revenue Fund and charged against the balance standing to the credit of the Funds (a) the reasonable costs and expenses of environmental and social studies referred to in subsection 76(2); (b) the reasonable costs and expenses of publishing reports of environmental and social studies referred to in subsection 76(2); (c) the reasonable travel and living expenses incurred by the members of the Board in the exercise of the powers and the performance of the duties and functions of the Board under this Part; and (d) any other costs and expenses reasonably incurred in connection with the management, operation and administration of the Funds, including any amounts referred to in paragraph 82(3)(c). Study relating to one region (4) Where an environmental or social study relates to one prescribed region exclusively, the costs of that study shall be charged against the sub-account for that region. Study relating to more than one region (5) Where an environmental or social study relates to more than one prescribed region, the costs of that study shall be charged against the sub-accounts for such regions in accordance with the allocation made by the Board. Allocation of other expenses (6) All other costs and expenses payable from the Funds in any year shall be allocated to and be charged against any sub-account in the manner determined by the Board.
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Establishment of Board 78 (1) There is hereby established a board, to be known as the Environmental Studies Management Board, consisting of such number of members as may be fixed by the Governor in Council. Appointment of members (2) Subject to the regulations, members of the Board are to be appointed jointly by both Ministers and shall hold office during pleasure. Selection of members from federal public administration and industry (3) Members of the Board are to be selected for appointment pursuant to subsection (2) from the federal public administration or the public service of any province or from among persons nominated by interest owners. Idem (4) No person may be appointed pursuant to subsection (2) unless that person appears to have specialized technical knowledge or expertise relevant to the purpose of the Fund. Exception (5) Notwithstanding subsections (2) to (4), each Minister may appoint from the public one member to the Board. Chairman of the Board (6) The chairman of the Board is to be appointed jointly by both Ministers from among the members of the Board. Expenses (7) Each member of the Board shall be paid reasonable travel and living expenses incurred by the member in the exercise of the powers and the performance of the duties and functions of the Board under this Part. R.S., 1985, c. 36 (2nd Supp.), s. 78; 2003, c. 22, s. 131(E)
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Duties and functions of Board 79 (1) Unless otherwise provided in an agreement entered into pursuant to section 82, the Board shall (a) establish guidelines and procedures for (i) determining the environmental and social studies referred to in subsection 76(2) that should be conducted in relation to frontier lands, (ii) approving the costs and expenses related to such studies, and (iii) selecting persons to carry out such studies; (b) advise each Minister on any matter relating to the management, operation and administration of the Fund under the administrative responsibility of that Minister that the Board considers appropriate or that is referred to the Board by that Minister; (c) submit to each Minister for approval, not later than sixty days before the end of each year, a budget for the Fund under the administrative responsibility of that Minister in respect of the year next following in relation to that Fund; (d) submit to each Minister an annual report respecting the Fund under the administrative responsibility of that Minister not later than sixty days after the end of each year in relation to that Fund; (e) make recommendations to the Ministers respecting the rates to be fixed pursuant to subsection 80(1); and (f) exercise such other powers and perform such other duties and functions with respect to the management, operation and administration of the Funds as may be prescribed. Budget (2) A budget for a Fund submitted under paragraph (1)(c) in relation to any year shall contain (a) an estimate of all costs and expenses related to the environmental and social studies anticipated to be approved in that year; (b) an estimate of all costs and expenses related to the management, operation and administration of the Fund for that year; and (c) such other information as may be required by the Minister having administrative responsibility for that Fund. Annual report (3) An annual report respecting a Fund submitted under paragraph (1)(d) shall contain such financial and other information as may be required by the Minister having administrative responsibility for that Fund. By-laws of the Board (4) The Board may make by-laws respecting (a) the establishment of an executive committee and other committees of the Board; (b) the calling and conduct of meetings of the Board and any committees thereof; (c) the manner of dealing with matters and business before the Board and any committees thereof; (d) the exercise of the powers and the performance of the duties and functions of the Board and the committees and members thereof; and (e) any other matter or thing relating to the operation of the Board. Effect of by-law (5) A by-law of the Board made under subsection (4) is not effective until both Ministers have approved the by-law in writing. Directives by Minister (6) The Board shall, in the exercise of its powers and the performance of its duties and functions under this Part, comply with such directives as have been issued jointly by both Ministers to the Board.
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Fixing rates 80 (1) Each Minister may, for the purposes of this Part, after considering any recommendations made to that Minister by the Board pursuant to paragraph 79(1)(e), fix a rate for each prescribed region of frontier lands within the area under the administrative responsibility of that Minister. Recommendations (2) In fixing a rate under subsection (1), the Minister is not bound by a recommendation of the Board. R.S., 1985, c. 36 (2nd Supp.), s. 80; 1993, c. 34, s. 16