GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Act — C-52.6 97.32
Seizure of chattels 97.32 (1) If a person fails to pay an amount as required under this Act, the Minister may give thirty days notice to the person by registered or certified mail addressed to the person at their latest known address of the Minister’s intention to direct that the person’s goods and chattels be seized and sold. If the person fails to make the payment before the expiration of the thirty days, the Minister may issue a certificate of the failure and direct that the person’s goods and chattels be seized. Sale of seized property (2) Seized property must be kept for ten days at the expense and risk of the owner and, if the owner does not pay the amount due together with all expenses within the ten days, the property seized shall be sold by public auction. Notice of sale (3) Except in the case of perishable goods, notice of the sale setting out the time and place of the sale together with a general description of the property to be sold must be published, a reasonable time before the goods are sold, in one or more newspapers of general local circulation. Surplus (4) Any surplus resulting from a sale, after deduction of the amount owing and all expenses, must be paid or returned to the owner of the property seized. Exemption from seizure (5) Goods and chattels of any person that would be exempt from seizure under a writ of execution issued out of a superior court of the province in which the seizure is made are exempt from seizure under this section. 2001, c. 25, s. 58
Customs Act — C-52.6 97.33
Person leaving Canada 97.33 (1) If the Minister suspects that a person who is liable to pay an amount under this Act or would be so liable if the time for payment of the amount had arrived has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice in writing, demand payment of the amount. Despite any other provision of this Act, the person shall pay the amount immediately. Failure to pay (2) If a person fails to pay an amount as required, the Minister may direct that the goods and chattels of the person be seized and subsections 97.32(2) to (5) apply. 2001, c. 25, s. 58
Customs Act — C-52.6
business includes a part of a business. ( entreprise )
Customs Act — C-52.6 (a)
relevant assets of a receiver means (a) if the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets; and (b) if the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets, as the case may be. ( actif pertinent )
Customs Act — C-52.6 97.38
Definitions 97.38 (1) The definitions in this subsection apply in this section and in section 97.39. trust includes the estate of a deceased individual. ( fiducie ) trustee includes the personal representative of a deceased individual, but does not include a receiver. ( fiduciaire ) Trustee’s liability (2) Subject to subsection (3), each trustee of a trust is liable to satisfy every obligation imposed on the trust under this Act, whether the obligation was imposed during or before the period during which the trustee acts as trustee of the trust, but the satisfaction of an obligation of a trust by one of the trustees of the trust discharges the liability of all other trustees of the trust to satisfy that obligation. Joint and several or solidary liability (3) A trustee of a trust is jointly and severally or solidarily liable with the trust and each of the other trustees, if any, for the payment of all amounts that become payable by the trust under this Act before or during the period during which the trustee acts as trustee of the trust except that (a) the trustee is liable for the payment of amounts that became payable before that period only to the extent of the property and money of the trust under the control of the trustee; and (b) the payment by the trust or the trustee of an amount in respect of the liability discharges the joint liability to the extent of that amount. Waiver (4) The Minister may, in writing, waive the requirement for the personal representative of a deceased individual to fulfil the obligations under this Act in respect of the activities of the deceased individual that occurred on or before the day the individual died. Activities of a trustee (5) For the purposes of this Act, if a person acts as trustee of a trust, anything done by the person in the person’s capacity as trustee of the trust is deemed to have been done by the trust and not by the person. 2001, c. 25, s. 58
Customs Act — C-52.6
trust includes the estate of a deceased individual. ( fiducie )
Customs Act — C-52.6
trustee includes the personal representative of a deceased individual, but does not include a receiver. ( fiduciaire )
Customs Act — C-52.6 97.39
Definition of representative 97.39 (1) In this section, representative means a person, other than a trustee in bankruptcy or a receiver, who is administering, winding up, controlling or otherwise dealing with any property, business, commercial activity or estate of another person. Certificates for receivers (2) Every receiver shall, before distributing to any person any property or money under the control of the receiver in the receiver’s capacity as receiver, obtain a certificate from the Minister certifying that the following amounts have been paid or security for the payment of the amounts has been accepted by the Minister: (a) amounts that the person is or can reasonably be expected to become liable to pay under this Act at or before the time the distribution is made; and (b) amounts that the receiver is or can reasonably be expected to become liable to pay in the receiver’s capacity as receiver. Certificates for representatives (3) Every representative shall, before distributing to any person any property or money under the control of the representative in the representative’s capacity as representative, obtain a certificate from the Minister certifying that the following amounts have been paid or that security for the payment of the amounts has been accepted by the Minister: (a) amounts that the person is or can reasonably be expected to become liable to pay under this Act at or before the time the distribution is made; and (b) amounts that the representative is or can reasonably be expected to become liable to pay in the representative’s capacity as representative. Liability for failure to obtain certificate (4) Any receiver or representative who distributes property or money without obtaining a certificate in respect of the amounts referred to in subsection (2) or (3) is personally liable for the payment of those amounts to the extent of the value of the property or money so distributed. 2001, c. 25, s. 58
Customs Act — C-52.6 97.4
Amalgamations 97.4 (1) If two or more corporations (in this section each referred to as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), the new corporation is, for the purposes of this Act, deemed to be a separate person from each of the predecessors and the same corporation as, and a continuation of, each predecessor. Exception (2) Subsection (1) does not apply to the merger or amalgamation of two or more corporations that is the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation. 2001, c. 25, s. 58
Customs Act — C-52.6 97.41
Winding-up 97.41 For the purposes of this Act, if at any time a particular corporation is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before that time, owned by another corporation, the other corporation is deemed to be the same corporation as, and a continuation of, the particular corporation. 2001, c. 25, s. 58
Customs Act — C-52.6 97.42
Partnerships 97.42 (1) For the purposes of this Act, anything done by a person as a member of a partnership is deemed to have been done by the partnership in the course of the partnership’s activities and not to have been done by the person. Joint and several or solidary liability (2) A partnership and each member or former member (each of which is referred to in this subsection as the “member”) of the partnership (other than a member which is a limited partner and is not a general partner) are jointly and severally or solidarily liable for (a) the payment of all amounts that become payable by the partnership under this Act before or during the period during which the member is a member of the partnership or, if the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership, except that (i) the member is liable for the payment of amounts that become payable before that period only to the extent of the property and money that is regarded as property or money of the partnership in accordance with the laws of the province governing the partnership, and (ii) the payment by the partnership or by any member of the partnership of an amount in respect of the liability discharges the joint liability to the extent of that amount; and (b) all other obligations under this Act that arose before or during the period for which the partnership is liable or, if the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a consequence of the dissolution. 2001, c. 25, s. 58
Customs Act — C-52.6 97.43
Compliance by unincorporated bodies 97.43 If any amount is required to be paid or any other thing is required to be done under this Act by a person (in this section referred to as the “body”) that is not an individual, corporation, partnership, trust or estate, the following persons are jointly and severally or solidarily liable to pay that amount or to comply with the requirement: (a) every member of the body holding office as president, chairperson, treasurer, secretary or similar officer of the body; (b) if there are no members referred to in paragraph (a), every member of any committee having management of the affairs of the body; and (c) if there are no members referred to in paragraph (a) or (b), every member of the body. The payment of the amount or the fullfilment of the requirement by a member is deemed to be compliance with the requirement. 2001, c. 25, s. 58
Customs Act — C-52.6 97.44
Assessments — garnishments and non-arms length transfers 97.44 (1) The Minister may assess any amount that a person is liable to pay (a) under section 97.28, before the expiry of four years after the notice from the Minister requiring the payment is issued to the person; and (b) under section 97.29, at any time. The Minister may reassess the amount or make an additional assessment. Interest (2) If a person has been assessed an amount under subsection (1), the person shall pay, in addition to the amount, interest at the prescribed rate for the period beginning on the first day after the day the amount was assessed and ending on the day the amount is paid. Exception (3) Paragraph (1)(a) does not apply in respect of a reassessment of a person made (a) to give effect to a decision on an objection or appeal; or (b) with the consent in writing of the person to dispose of an appeal. When assessment may be made (4) An assessment under paragraph (1)(a) may be made at any time if the person to be assessed has (a) made a misrepresentation that is attributable to the person’s neglect, carelessness or wilful default; (b) committed fraud in supplying, or failing to supply, any information under this Act; or (c) filed a waiver under subsection (5) that is in effect at that time. Waiver (5) Any person may, within the time otherwise limited by paragraph (1)(a) for assessing the person, waive the application of that paragraph by filing with the Minister a waiver in the prescribed form specifying the matter in respect of which the person waives the application of that paragraph. Revoking waiver (6) Any person who files a waiver may revoke the waiver on six months notice to the Minister by filing with the Minister a notice of revocation of the waiver in the prescribed form. 2001, c. 25, s. 58
Customs Act — C-52.6 97.45
Liability not affected 97.45 (1) Liability under this Part to pay any amount is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made. Assessment deemed valid (2) Subject to being reassessed or vacated as a result of an objection or appeal under this Part, an assessment is valid and binding, despite any error, defect or omission in the assessment or in any proceeding under this Part relating to it. Irregularities (3) An appeal from an assessment must not be allowed by reason only of an irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Part. 2001, c. 25, s. 58
Customs Act — C-52.6 97.46
Notice of assessment 97.46 After making an assessment, the Minister must send to the person assessed a notice of assessment. 2001, c. 25, s. 58
Customs Act — C-52.6 97.47
Assessment before collection 97.47 (1) The Minister may not collect an amount under section 97.44 unless that amount has been assessed. Payment of remainder (2) An amount that is unpaid by a person and the subject of a notice of assessment is payable immediately by the person to the Receiver General. Security if objection or appeal (3) If a person objects to or appeals from an assessment under this Part, the Minister shall accept security, in an amount and a form satisfactory to the Minister, given by or on behalf of the person, for the payment of any amount that is in controversy. 2001, c. 25, s. 58 2022, c. 10, s. 326(F)
Customs Act — C-52.6 97.49
Appeal to the Tax Court of Canada 97.49 If a person files a notice of objection to an assessment and the Minister sends to the person a notice of a reassessment or an additional assessment, in respect of any matter dealt with in the notice of objection, the person may, within ninety days after the day the notice of reassessment or additional assessment was sent by the Minister, (a) appeal to the Tax Court of Canada; or (b) if an appeal has already been instituted in respect of the matter, amend the appeal by joining to it an appeal in respect of the reassessment or additional assessment in any manner and on any terms that the Court directs. 2001, c. 25, s. 58
Customs Act — C-52.6 97.5
Extension of time by Minister 97.5 (1) If no objection to an assessment is filed under section 97.48, within the time limit otherwise provided, 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) The application must set out the reasons why the notice of objection was not filed within the time otherwise limited by this Part for doing so. How application made (3) The application must be made by delivering or mailing the application and a copy of the notice of objection to the Chief of Appeals in a Tax Services Office or Taxation Centre of the Canada Revenue Agency. Exception (4) The Minister may accept the application even if it was not delivered or mailed to the person or place specified in subsection (3). Duties of Minister (5) On receipt of the application, the Minister must, without delay, consider it, and notify the person of his or her decision by registered or certified mail. Date of objection if application granted (6) If the application is granted, the notice of objection is deemed to have been filed on the day the decision of the Minister is mailed to the person. When order to be made (7) No application may be granted under this section unless (a) the application is made within one year after the expiration of the time otherwise limited by this Part for objecting; and (b) the person demonstrates that (i) within the time otherwise limited by this Part for objecting, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to object to the assessment, (ii) it would be just and equitable to grant the application, and (iii) the application was made as soon as circumstances permitted. 2001, c. 25, s. 58; 2005, c. 38, s. 79
Customs Act — C-52.6 97.51
Extension of time by Tax Court of Canada 97.51 (1) A person who has made an application under section 97.5 may apply to the Tax Court of Canada to have the application granted after either (a) the Minister has refused the application; or (b) ninety days have elapsed after service of the application and the Minister has not notified the person of the Minister’s decision. If paragraph (a) applies, the application under this subsection must be made within thirty days after the application is refused. How application made (2) The application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act , three copies of the documents filed under subsection 97.5(3). Copy to the Commissioner (3) After receiving the application, the Tax Court of Canada must send a copy of it to the office of the Commissioner. Powers of Court (4) The Tax Court of Canada may dispose of the application by dismissing or granting it. If the Court grants the application, it 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 (5) No application may be granted under this section unless (a) the application was made under subsection 97.5(1) within one year after the expiration of the time set out in this Part for objecting; and (b) the person demonstrates that (i) within the time otherwise limited by this Part for objecting, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to object to the assessment, (ii) it would be just and equitable to grant the application, and (iii) the application was made under subsection 97.5(1) as soon as circumstances permitted. 2001, c. 25, s. 58
Customs Act — C-52.6 97.52
Extension of time to appeal 97.52 (1) If no appeal to the Tax Court of Canada has been taken under section 97.53 within the time set out in that section, a person may make an application to the Court for an order extending the time within which an appeal may be made, 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) The application must set out the reasons why the appeal was not taken on time. How application made (3) The application must be made by filing in the Registry of the Tax Court of Canada, 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) After receiving the application, the Tax Court of Canada 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 may be made under this section unless (a) the application was made within one year after the expiration of the time otherwise limited by this Part for appealing; and (b) the person demonstrates that (i) within the time otherwise limited by this Part for appealing, the person was unable to act or to give a mandate to act in the person’s name, or the person had a bona fide intention to appeal, (ii) it would be just and equitable to grant the application, (iii) the application was made as soon as circumstances permitted, and (iv) there are reasonable grounds for appealing from an assessment. 2001, c. 25, s. 58
Customs Act — C-52.6 97.53
Appeal 97.53 A person who has filed a notice of objection to an assessment under this Part may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after either (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. If paragraph (a) applies, an application to appeal under this section must be made within ninety days after the day notice is sent to the person under subsection 97.48(10). 2001, c. 25, s. 58
Customs Act — C-52.6 97.54
Limitation on appeals to the Tax Court of Canada 97.54 (1) Despite section 97.49 and 97.53, a person may appeal to the Tax Court of Canada only with respect to (a) an issue in respect of which the person has complied with subsection 97.48(2) in the notice of objection; or (b) an issue described in subsection 97.48(5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue. If paragraph (a) applies, the person may appeal only with respect to the relief sought in respect of the issue specified by the person in the notice. No right of appeal (2) Despite sections 97.49 and 97.53, a person may not appeal to the Tax Court of Canada 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. 2001, c. 25, s. 58
Customs Act — C-52.6 97.55
Institution of appeal 97.55 An appeal to the Tax Court of Canada under this Part, other than one referred to in section 18.3001 of the Tax Court of Canada Act , must be taken in the manner set out in that Act or in any rules made under that Act. 2001, c. 25, s. 58
Customs Act — C-52.6 97.56
Notice to Commissioner 97.56 (1) If an appeal referred to in section 18.3001 of the Tax Court of Canada Act is made to the Tax Court of Canada, the Court must immediately send a copy of the notice of appeal to the office of the Commissioner. Notice, etc., forwarded to Tax Court of Canada (2) Immediately after receiving notice of an appeal, the Commissioner must forward to the Tax Court of Canada and the appellant copies of all applications, notices of assessment, notices of objection and notifications, if any, that are relevant to the appeal. Once forwarded, the copies form part of the record before the Tax Court of Canada and are evidence of the existence of the documents and of the making of the statements contained in them. 2001, c. 25, s. 58
Customs Act — C-52.6 97.57
Disposition of appeal 97.57 The Tax Court of Canada may dispose of an appeal from an assessment by dismissing or allowing it. If the appeal is allowed, the Court may vacate the assessment or refer it back to the Minister for reconsideration and reassessment. 2001, c. 25, s. 58
Customs Act — C-52.6 97.58
References to Tax Court of Canada 97.58 (1) If the Minister and another person agree in writing that a question arising under this Part, in respect of any assessment or proposed assessment, should be determined by the Tax Court of Canada, that question shall be determined by that Court. Time during consideration not to count (2) The time between the day proceedings are taken in the Tax Court of Canada to have a question determined and the day the question is finally determined must not be counted in the calculation of (a) the four-year period referred to in paragraph 97.44(1)(a); (b) the time for service of a notice of objection to an assessment under section 97.48; or (c) the time within which an appeal may be instituted under section 97.53. 2001, c. 25, s. 58