GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Refund of Duties Regulations — 7
7 This Part applies to the granting of a refund under paragraph 74(1)(b) of the Act of duties paid on goods where the quantity of goods released is less than the quantity in respect of which duties were paid.
Refund of Duties Regulations — 8
8 Written notice of a claim for a refund of duties and the reasons for the claim must be given to an officer within four years after the release of the goods.
Refund of Duties Regulations — 9
9 An application for a refund of duties must be supported by (a) a copy of any document providing evidence of the actual quantity of the goods shipped to Canada together with a copy of any document, including a credit note from the vendor, indicating the amount granted to compensate for the value of the goods short-shipped; (b) a written statement by the carrier of the goods verifying the deficiency in quantity of the goods, if the deficiency occurred because the goods were lost or went astray while in the course of transit outside Canada, and explaining the circumstances under which the goods were lost or went astray; or (c) a written statement by the carrier or operator of a sufferance warehouse, bonded warehouse or duty free shop verifying the deficiency in quantity of the goods, if the goods were lost or stolen after the goods were reported to an officer under section 12 of the Act and while the goods were in the custody of the carrier or operator, as the case may be.
Refund of Duties Regulations — 10
10 The amount of the refund of duties shall be an amount equal to the difference between (a) the duties paid; and (b) the duties payable on the quantity of goods actually released.
Refund of Duties Regulations — 11
11 No refund of duties shall be granted in respect of goods that were lost or stolen after they were reported to an officer under section 12 of the Act in circumstances where the carrier of the goods is liable under section 20 of the Act to pay the duties on the goods or an operator of a sufferance warehouse, bonded warehouse or duty free shop is liable under section 28 of the Act to pay the duties on the goods.
Refund of Duties Regulations — 12
12 In accordance with subsection 75(2) of the Act, if the quantity of imported goods released is less than the quantity in respect of which duties were paid and no refund of duties has been granted in respect of the deficient quantity and where the goods were deficient in quantity before their arrival in Canada, an officer may, at the request of the person by whom the duties were paid, apply any duties paid in respect of the deficient quantity of the goods to any duties that become due on the deficient quantity if any portion of those goods is subsequently imported by the same importer or owner, on condition that the person submits to the officer a copy of any document providing evidence of the actual quantity of the goods shipped to Canada or, if the circumstances in paragraph 9(b) apply, a written statement described in that paragraph. SOR/2005-165, s. 1; SOR/2006-222, s. 1
Refund of Duties Regulations — 13
13 This Part applies to the granting of a refund under paragraph 74(1)(c) of the Act of duties paid on goods that are of a quality inferior to the quality of the goods in respect of which the duties were paid.
Refund of Duties Regulations — 14
14 Written notice of a claim for a refund of duties and the reasons for the claim must be given to an officer within (a) three days after the release of perishable goods; and (b) four years after the release of non-perishable goods.
Refund of Duties Regulations — 15
15 (1) Subject to subsection (2), an application for a refund of duties must be supported by a copy of any document, including a credit note from the vendor, indicating the amount granted to compensate for the difference between the value of the goods in respect of which duties were paid and the value of the goods of inferior quality. (2) If a person who paid duties is unable to provide the document referred to in subsection (1) because of circumstances beyond their control and the person provides evidence of those circumstances, the application for a refund of duties must be supported by (a) a written statement of the importer indicating that the goods are of a quality inferior to the quality of the goods in respect of which duties were paid and identifying the respect in which the quality is inferior; and (b) an appraisal by a qualified appraiser showing the difference between the value of the goods in respect of which duties were paid and the value of the goods of inferior quality.
Refund of Duties Regulations — 16
16 The amount of the refund of duties shall be an amount equal to the difference between (a) the duties paid, and (b) the duties payable on the value of the goods of inferior quality.
Refund of Duties Regulations — 17
17 No refund of duties shall be granted in respect of (a) goods for which there is a manufacturer’s or producer’s recommended shelf-life period or allowable storage-before-use period if the goods have suffered damage or deterioration by reason of the expiration of that period; or (b) iron or steel or any product manufactured from iron or steel that has suffered damage or deterioration by reason of rust.
Refund of Duties Regulations — 18
18 This Part applies to the granting of a refund under paragraph 74(1)(c.1) of the Act of duties paid on goods (a) that were exported from a NAFTA country or Chile and imported into Canada (i) on or after January 1, 1994, in the case of goods exported from a NAFTA country, and (ii) on or after July 5, 1997, in the case of goods exported from Chile; and (b) where no claim for preferential tariff treatment under NAFTA or no claim for preferential tariff treatment under CCFTA, as the case may be, was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5) of the Act.
Refund of Duties Regulations — 18.1
18.1 In the case of goods that were exported from Chile and imported into Canada on or after March 1, 2014, an application for a refund of duties must be made within four years after the goods were accounted for under subsection 32(1), (3) or (5) of the Act. SOR/2015-66, s. 1
Refund of Duties Regulations — 19
19 An application for a refund of duties must be supported by a copy of the Certificate of Origin for the goods in respect of which the application is made.
Refund of Duties Regulations — 20
20 The amount of a refund of duties shall be an amount equal to the difference between (a) the duties paid, and (b) the duties payable on the goods as a result of the goods being eligible for preferential tariff treatment under NAFTA or preferential tariff treatment under CCFTA, as the case may be.
Refund of Duties Regulations — 21
21 This Part applies to the granting of a refund under paragraph 74(1)(c.11) of the Act of duties paid on the following goods in respect of which no claim for preferential tariff treatment under CIFTA was made at the time the goods were accounted for under subsection 32(1), (3) or (5) of the Act: (a) goods that were imported on or after January 1, 1997, from Israel or another CIFTA beneficiary; and (b) goods, except for goods listed in any of Chapters 50 through 63 of the List of Tariff Provisions set out in the schedule to the Customs Tariff, that were shipped to Canada from Israel or another CIFTA beneficiary through the United States on or after July 15, 2002, if (i) the goods did not undergo further production in the territory of the United States other than minor processing, or (ii) any processing that occurred in the territory of the United States with respect to the goods did not increase the transaction value of the goods by greater than 10 per cent. SOR/2005-165, s. 3
Refund of Duties Regulations — 22
22 An application for a refund of duties must be supported by a copy of the Certificate of Origin for the goods in respect of which the application is made and, if applicable, a copy of the written and signed Declaration of Minor Processing required by subsection 10(1.1) of the Proof of Origin of Imported Goods Regulations . SOR/2005-165, s. 4
Refund of Duties Regulations — 23
23 The amount of a refund of duties shall be an amount equal to the difference between (a) the duties paid, and (b) the duties payable on the goods as a result of the goods being eligible for preferential tariff treatment under CIFTA.
Refund of Duties Regulations — 23.1
23.1 This Part applies to the granting of a refund under paragraph 74(1)(c.11) of the Act of duties paid on imported goods in respect of which no claim for preferential tariff treatment under CCRFTA, CEFTA, CPFTA, CCOFTA, CJFTA, CPAFTA or CHFTA was made at the time the goods were accounted for under subsection 32(1), (3) or (5) of the Act, and that were imported from, as the case may be, (a) Costa Rica, on or after November 1, 2002; (b) an EFTA state, on or after July 1, 2009; (c) Peru, on or after August 1, 2009; (d) Colombia, on or after August 15, 2011; (e) Jordan, on or after October 1, 2012; (f) Panama, on or after April 1, 2013; or (g) Honduras, on or after October 1, 2014. SOR/2004-126, s. 1; SOR/2013-213, ss. 8, 17, 26; SOR/2014-282, s. 8; SOR/2016-145, s. 8 SOR/2023-152, s. 8
Refund of Duties Regulations — 23.2
23.2 An application for a refund of duties must be supported by a copy of the Certificate of Origin for the goods in respect of which the application is made. SOR/2004-126, s. 1
Refund of Duties Regulations — 23.3
23.3 The amount of a refund of duties shall be an amount equal to the difference between (a) the duties paid, and (b) the duties payable on the goods as a result of the goods being eligible for preferential tariff treatment under CCRFTA, CEFTA, CPFTA, CCOFTA, CJFTA, CPAFTA or CHFTA, as the case may be. SOR/2004-126, s. 1; SOR/2013-213, ss. 9, 18, 27; SOR/2014-282, s. 9; SOR/2016-145, s. 9 SOR/2023-152, s. 9
Refund of Duties Regulations — 24
24 This Part applies to the granting of a refund under paragraph 74(1)(d) of the Act of duties paid on goods where the calculation of duties owing was based on a clerical, typographical or similar error.
Refund of Duties Regulations — 24.1
24.1 Written notice of a claim for a refund of duties and the reasons for the claim must be given to an officer within four years after the release of the goods. SOR/2006-222, s. 2
Refund of Duties Regulations — 25
25 The amount of a refund of duties shall be an amount equal to the duties paid or overpaid in error.
Refund of Duties Regulations — 26
26 This Part applies to the granting of a refund under subsection 74(1)(e) of the Act of duties paid on goods where duties were paid or overpaid as a result of an error in the determination under subsection 58(2) of the Act of origin (other than in the circumstances described in paragraph 74(1)(c.1) or (c.11) of the Act), tariff classification or value for duty in respect of the goods and the determination has not been the subject of a decision under any of sections 59 to 61 of the Act.
Refund of Duties Regulations — 27
27 The amount of a refund of duties shall be an amount equal to the duties paid or overpaid in error.
Refund of Duties Regulations — 28
28 This Part applies to the granting of a refund under paragraph 74(1)(f) of the Act of duties paid on goods, where the goods or other goods into which they have been incorporated, are sold or otherwise disposed of to a person, or are used, in compliance with a condition imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff , or under any regulations made under that Act in respect of a tariff item in that List, before any other use is made of the goods in Canada.
Refund of Duties Regulations — 29
29 An application for a refund of duties must be accompanied by (a) a declaration signed by the end-user of the goods affirming that the goods comply in all respects with the conditions imposed under the tariff item referred to in the application; (b) a copy of the purchase order, sales invoice, contract or other document that relates to the sale or disposal of the goods in Canada, if applicable; and (c) a copy of the prescribed form containing the prescribed information required by paragraph 32(1)(a) of the Act for the goods accounted for under subsection 32(1), (3) or (5) of the Act in respect of which the application is made.
Refund of Duties Regulations — 30
30 The amount of the refund of duties shall be an amount equal to the difference between (a) the duties paid, and (b) the duties that would have been payable if the goods had been classified under a tariff item, the conditions of which have subsequently been met by virtue of the goods being incorporated, sold or otherwise disposed of or used in compliance with those conditions.
Refund of Duties Regulations — 31
31 This Part applies to the granting of a refund under paragraph 74(1)(g) of the Act of duties overpaid or paid in error for any of the following reasons: (a) the duties were reduced or removed by a retroactive order or regulation made under the Customs Tariff ; (b) the goods are prohibited for use or sale by a provincial law; or (c) the duties levied under section 21.1 of the Customs Tariff in respect of imported bulk spirits were paid or collected under the Act. SOR/2005-213, s. 2
Refund of Duties Regulations — 32
32 An application for a refund of duties overpaid or paid in error for the reason described in paragraph 31(a) must be supported by a copy of a commercial invoice or similar document substantiating that the goods subject to the refund of duties are the goods on which the duties were paid. SOR/2005-213, s. 3; SOR/2006-222, s. 3
Refund of Duties Regulations — 33
33 An application for a refund of duties paid in error for the reason described in paragraph 31(b) must be supported by (a) proof of exportation in the form of (i) a copy of a customs document presented to an officer of the customs administration of a foreign country respecting the importation of the goods into that country, (ii) a copy of a document of a transportation company respecting the exportation of the goods, or (iii) other documentation that establishes that the goods were exported; or (b) proof that the goods subject to the refund of duties were destroyed under customs supervision. SOR/2005-213, s. 4(F); SOR/2006-222, s. 4
Refund of Duties Regulations — 33.1
33.1 An application for a refund of duties paid in error for the reason described in paragraph 31(c) must be supported by (a) a copy of a commercial invoice or similar document that substantiates that the goods subject to the refund of duties (i) are the goods on which the duties were paid, and (ii) were, at the time they were released in accordance with the Act, goods described under section 21.1 of the Customs Tariff ; and (b) evidence that substantiates that the importer is authorized under the Excise Act , 2001 to import the goods. SOR/2005-213, s. 5; SOR/2006-222, s. 5
Refund of Duties Regulations — 34
34 In the case of a refund of duties overpaid or paid in error for the reason described in paragraph 31(a), the amount of the refund shall be an amount equal to the duties overpaid or paid. SOR/2006-222, s. 6
Refund of Duties Regulations — 35
35 In the case of a refund of duties paid in error for the reason described in paragraph 31(b) or (c), the amount of the refund of duties shall be an amount equal to the duties paid. SOR/2005-213, s. 6; SOR/2006-222, s. 6
Refund of Duties Regulations — 35.1
35.1 (1) CSA importers are prescribed as a class for the purposes of subsection 74(8) of the Act. (2) The application of an amount of a refund of duties under subsection 74(8) of the Act is subject to the condition that the refund has been granted by the Minister under subsection 74(1)  or (6) of the Act. SOR/2005-386, s. 2
Refund of Duties Regulations — 36
36 This Part applies to the granting of a refund under subsection 76(1) of the Act of duties paid on goods that are defective, are of a quality inferior to that in respect of which duties were paid or are not the goods ordered and that have, subsequent to their importation, been disposed of in a manner acceptable to the Minister at no expense to Her Majesty in right of Canada or exported.
Refund of Duties Regulations — 37
37 Written notice of a claim for a refund of duties and the reasons for the claim must be given to an officer within (a) three days after the release of perishable goods; and (b) four years after the release of non-perishable goods.
Refund of Duties Regulations — 38
38 An application for a refund of duties must be supported by (a) a written statement by the exporter, vendor or manufacturer of the goods confirming that the goods are defective, are of a quality inferior to that in respect of which duties were paid or are not the goods ordered and identifying the nature of the defect or inferior quality or the goods that were actually ordered, as the case may be; (b) a copy of any document relating to a refund or credit given by the vendor of the goods to the importer or owner, showing the amount of any refund of the purchase price or of any credit given in respect of the goods; (c) in the case of goods of inferior quality or that are not the goods ordered, a copy of the invoice, purchase order, contract or other document that shows the goods that were actually ordered; and (d) a copy of the prescribed form verifying the exportation or disposal of the goods. SOR/2006-222, s. 7(F)
Refund of Duties Regulations — 39
39 The amount of the refund of duties shall be an amount equal to that proportion of the duties paid on the goods that the amount of the refund or credit given by the vendor is of the value for duty of the goods.
Refund of Duties Regulations — 40
40 (1) Where merchantable scrap, waste or by-products result from the destruction or disposal of goods or the incorporation of goods into other goods in respect of which a refund of duties is to be granted under the Act, the amount of the refund shall be reduced by an amount determined by applying to the value of the merchantable scrap, waste or by-products produced the rate of duty under the Customs Tariff that applies on the date of production to the merchantable scrap, waste or by-products. (2) In this section, value means, in respect of merchantable scrap, waste or by-products, (a) if the manufacturer or producer sold the merchantable scrap, waste or by-products in an arm’s length transaction, their price; or (b) in any other case, the price at which the manufacturer or producer would ordinarily have sold the merchantable scrap, waste or by-products in an arm’s length transaction on the date the application for a refund is made to an officer at a customs office. SOR/2006-222, s. 8(F)
Refund of Duties Regulations — 40.1
40.1 A refund of duties levied on bulk spirits under section 21.1 of the Customs Tariff shall not be paid under the Act to a person in respect of goods subject to those duties to the extent that it can reasonably be regarded that (a) the amount has previously been refunded, remitted or paid to the person or applied against an amount owed by the person under this or any other Act of Parliament; or (b) the person has applied for a refund, payment or remission of the amount under any other Act of Parliament. SOR/2005-213, s. 7
Refund of Duties Regulations — 42
42 These Regulations come into force on January 1, 1998.
International Submarine Cable Licences Regulations — a
Whereas, pursuant to subsection 22(4) of the Telecommunications Act a , a copy of the proposed International Submarine Cable Licences Regulations , substantially in the form set out in the annexed regulations, was published in the Canada Gazette , Part I, on July 25, 1998 and a reasonable opportunity was thereby given to interested persons to make representations to the Minister of Industry with respect to the proposed Regulations; a S.C. 1993, c. 38
International Submarine Cable Licences Regulations — International Submarine Cable Licences Regulations
Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of Industry, pursuant to subsection 22(2) of the Telecommunications Act a , hereby makes the annexed International Submarine Cable Licences Regulations .
International Submarine Cable Licences Regulations — 1
1 The definitions in this section apply in these Regulations. Act means the Telecommunications Act . ( Loi ) terminating cable licence means an international submarine cable licence issued, amended or renewed under section 19 of the Act for the construction or operation of an international submarine cable landing in Canada, including its associated works or facilities, that extends between any place in Canada and any place outside Canada and is connected or is intended to be connected to telecommunications facilities in Canada. ( licence de câble terminal ) through cable licence means an international submarine cable licence issued, amended or renewed under section 19 of the Act for the construction or operation of an international submarine cable, including its associated works or facilities, that extends through Canada between places outside Canada and does not connect to telecommunications facilities in Canada. ( licence de câble de transit )
International Submarine Cable Licences Regulations — International Submarine Cable Licences Regulations
Act means the Telecommunications Act . ( Loi )
International Submarine Cable Licences Regulations — International Submarine Cable Licences Regulations
terminating cable licence means an international submarine cable licence issued, amended or renewed under section 19 of the Act for the construction or operation of an international submarine cable landing in Canada, including its associated works or facilities, that extends between any place in Canada and any place outside Canada and is connected or is intended to be connected to telecommunications facilities in Canada. ( licence de câble terminal )
International Submarine Cable Licences Regulations — International Submarine Cable Licences Regulations
through cable licence means an international submarine cable licence issued, amended or renewed under section 19 of the Act for the construction or operation of an international submarine cable, including its associated works or facilities, that extends through Canada between places outside Canada and does not connect to telecommunications facilities in Canada. ( licence de câble de transit )
International Submarine Cable Licences Regulations — 2
2 Subject to section 3, a person may hold the following classes of international submarine cable licences: (a) a terminating cable licence; and (b) a through cable licence.
International Submarine Cable Licences Regulations — 3
3 A person is eligible to hold a terminating cable licence if the person controls the administration and operation of the international submarine cable in respect of which the licence is to be issued, including its associated works or facilities.