Marine Liability Act — M-0.7 114.1
Amount of levy — general rules 114.1 (1) For the purposes of paragraphs (2)(a) to (d), the amount to be paid under those paragraphs in respect of the levy for a given year is determined by the following rules: (a) in the year in which the levy is imposed or re-imposed by order made under subsection 114(1), (i) the number of metric tons of oil is the number that was required to be reported in the most recent information return that, on the day on which the order is made, was required to be filed under section 117.1, and (ii) the levy referred to in subsection 113(1), as adjusted under subsection 113(2), is the levy that is in effect on the day on which the order is made; and (b) in any subsequent year for which the levy is imposed or re-imposed by the order, (i) the number of metric tons of oil is the number that was required to be reported in the most recent information return that, on the reference date set out in the order for that year, was required to be filed under section 117.1, and (ii) the levy referred to in subsection 113(1), as adjusted under subsection 113(2), is the levy that is in effect on the reference date set out in the order for that year. Obligation to pay (2) If a levy determined in accordance with section 113 is imposed or re-imposed by an order made under subsection 114(1), then the following persons shall pay to the Receiver General an amount equal to the amount of the levy: (a) every person who is referred to in Article 10 of the Fund Convention; (b) every person who is a receiver and receives, in a calendar year, more than 20 000 metric tons — or, if any lesser quantity is fixed by regulations made under paragraph 125(b), that quantity — of non-persistent oil in bulk as cargo; (c) every person who exports, in a calendar year, more than 150 000 metric tons — or, if any lesser quantity is fixed by regulations made under paragraph 125(b), that quantity — of contributing oil in bulk as cargo; and (d) every person who exports, in a calendar year, more than 20 000 metric tons — or, if any lesser quantity is fixed by regulations made under paragraph 125(b), that quantity — of non-persistent oil in bulk as cargo. Definition of person (3) In subsection (2), person includes two or more persons who are associated persons. Definition of associated persons (4) In subsection (3), associated persons means (a) persons who are deemed to be associated persons under section 60, in the case of persons who are referred to in Article 10 of the Fund Convention; (b) persons who are deemed to be associated persons under section 74.3, in the case of persons who are receivers; and (c) persons each of whom is an affiliate of the other as defined in section 2 of the Canada Business Corporations Act , in the case of persons who export. Exporter — agent or mandatary (5) For the purposes of paragraph (2)(d), if the person who exports the oil acts as an agent or mandatary for another person who is in Canada and the agent or mandatary discloses the principal or mandator to the Administrator, then the principal or mandator is deemed to be the exporter. Exception — receiver (6) No amount is payable by a person referred to in paragraph (2)(b) in respect of a shipment of non-persistent oil in bulk as cargo in respect of which an amount will be payable by a person referred to in paragraph (2)(d). 2018, c. 27, s. 731