GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Act — C-52.6 69
Refund pending appeal 69 (1) Where an appeal is taken under section 67 or 68 in respect of goods and the person who appeals has paid any amount as duties and interest in respect of the goods, the person shall, on giving security satisfactory to the Minister in respect of the unpaid portion of the duties and interest owing in respect of the goods and the whole or any portion of the amount paid as duties and interest (other than interest that was paid by reason of duties not being paid in accordance with subsection 32(5) or section 33) in respect of the goods, be given a refund of the whole or any portion of the amount paid in respect of which security is given. Interest (2) Where a refund is given under subsection (1), the person who is given the refund shall, (a) if a re-determination or further re-determination is made by the President under subparagraph 61(1)(a)(iii) and a portion of the amount refunded as a result of that decision is owing as duties and interest, pay interest at the prescribed rate for the period beginning on the first day after the day the refund is given and ending on the day the amount of the refund found to be owing as duties and interest has been paid in full, calculated on the outstanding balance of that amount of the refund, except that if the amount of the refund found to be owing is paid within thirty days after the day that decision is made, interest shall not be payable on that amount from that day to the day the amount is paid; or (b) if a re-determination or further re-determination is made by the President under subparagraph 61(1)(a)(iii) and a portion of the amount refunded as a result of that decision is not owing as duties and interest, be given interest at the prescribed rate for the period beginning on the day after the amount refunded was originally paid by that person and ending on the day it was refunded, calculated on the amount of the refund found not to be owing. R.S., 1985, c. 1 (2nd Supp.), s. 69, c. 1 (4th Supp.), s. 45(F); 1992, c. 28, s. 19; 1997, c. 36, s. 170; 1999, c. 17, s. 127; 2001, c. 25, s. 50(F); 2005, c. 38, s. 85
Customs Act — C-52.6 70
References to Canadian International Trade Tribunal 70 (1) The President may refer to the Canadian International Trade Tribunal for its opinion any questions relating to the origin, tariff classification or value for duty of any goods or class of goods. Idem (2) Sections 67 and 68 apply in respect of a reference made pursuant to this section as if the reference were an appeal taken pursuant to section 67. R.S., 1985, c. 1 (2nd Supp.), s. 70, c. 47 (4th Supp.), s. 52; 1997, c. 36, s. 171; 1999, c. 17, s. 127; 2005, c. 38, s. 85
Customs Act — C-52.6 71
Special provisions 71 (1) If the release of goods is refused because the goods have been determined to be prohibited goods classified under tariff item No. 9899.00.00 of the List of Tariff Provisions set out in the schedule to the Customs Tariff , re-determination or further re-determination may be requested under section 60 or made under section 61 and appeals may be taken under sections 67 and 68 in respect of the determination, subject to the following modifications: (a) subparagraph 61(1)(a)(iii) and paragraph 61(1)(c) are deemed to include a reference to the court; and (b) in sections 67 and 68, the expression “court” is deemed to be substituted for the expression “Canadian International Trade Tribunal”. Definitions (2) In this section, clerk of the court [Repealed, 2014, c. 20, s. 445] court means (a) in the Province of Ontario, the Superior Court of Justice, (b) in the Province of Quebec, the Superior Court, (c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, in Yukon and in the Northwest Territories, the Supreme Court, (d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen’s Bench, (e) [Repealed, 1992, c. 51, s. 44] (f) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court, and (g) in Nunavut, the Nunavut Court of Justice. ( tribunal ) R.S., 1985, c. 1 (2nd Supp.), s. 71, c. 41 (3rd Supp.), s. 120, c. 47 (4th Supp.), s. 52; 1990, c. 16, s. 8, c. 17, s. 16; 1992, c. 1, s. 61, c. 51, s. 44; 1997, c. 36, s. 172; 1998, c. 30, ss. 12, 14; 1999, c. 3, s. 59; 2002, c. 7, s. 152; 2014, c. 20, s. 445; 2015, c. 3, s. 61
Customs Act — C-52.6
clerk of the court [Repealed, 2014, c. 20, s. 445]
Customs Act — C-52.6 (a)
court means (a) in the Province of Ontario, the Superior Court of Justice, (b) in the Province of Quebec, the Superior Court, (c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, in Yukon and in the Northwest Territories, the Supreme Court, (d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen’s Bench, (e) [Repealed, 1992, c. 51, s. 44] (f) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court, and (g) in Nunavut, the Nunavut Court of Justice. ( tribunal )
Customs Act — C-52.6 72
Limitation relating to security 72 No security may be given under paragraph 59(3)(a) or 65(1)(a) or subsection 69(1) in respect of any amount owing as surtaxes levied under section 53, 55, 60, 63, 68 or 78 of the Customs Tariff or temporary duties levied under any of sections 69 to 76 of that Act. R.S., 1985, c. 1 (2nd Supp.), s. 72, c. 41 (3rd Supp.), s. 121; 1988, c. 65, s. 71; 1993, c. 44, s. 97; 1996, c. 33, s. 35; 1997, c. 14, s. 42, c. 36, s. 173
Customs Act — C-52.6 72.1
Limitation — heading No. 98.26 of List of Tariff Provisions 72.1 Notwithstanding subsection 59(1) and sections 60 and 61, no re-determination or further re-determination of the tariff classification of imported goods classified under heading No. 98.26 of the List of Tariff Provisions set out in the schedule to the Customs Tariff may be made unless the re-determination or further re-determination is to (a) change the classification of the goods to another tariff item under that heading; or (b) change the classification of all those goods accounted for under the same accounting document to tariff items in Chapters 1 to 97 of that List. 1990, c. 36, s. 1; 1997, c. 36, s. 173
Customs Act — C-52.6 73
Abatement 73 Subject to section 75 and any regulations made under section 81, the Minister may grant an abatement of the whole or part of the duties on imported goods where the goods have suffered (a) damage, deterioration or destruction at any time from the time of shipment to Canada to the time of release; or (b) a loss in volume or weight arising from natural causes while in a bonded warehouse.
Customs Act — C-52.6 74
r a refund under paragraph (1)(c.1), one year after the goods were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed. Effect of denial of refund (4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a) if (a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not eligible for preferential tariff treatment under a free trade agreement; or (b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied because the origin, tariff classification or value for duty of the goods as claimed in the application is incorrect. (4.1) [Repealed, 1997, c. 14, s. 43] Effect of denial of refund (5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e), (f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it were a re-determination under this Act of origin, tariff classification or value for duty. Refund without application (6) The Minister, within four years after goods are accounted for under subsection 32(1), (3) or (5), may refund all or part of duties paid on imported goods without application by the person who paid them if it is determined that the duties were overpaid or paid in error in any of the circumstances set out in (a) paragraphs (1)(a) to (c) or (d); or (b) paragraph (1)(g), only to the extent that the refund is not based on tariff classification, value for duty or origin of the goods. Duties that may not be refunded (7) The duties that may be refunded under subsection (6) do not include duties or taxes levied under the Excise Act , the Excise Tax Act or the Special Import Measures Act or a surtax or temporary duty imposed under Division 4 of Part II of the Customs Tariff . Application of refund (8) A person of a prescribed class may apply, within four years after goods are accounted for under subsection 32(1), (3) or (5), in prescribed circumstances and under prescribed conditions, the amount of any refund to which they are entitled under this section to the payment of any amount for which they are liable or may become liable under this Act. R.S., 1985, c. 1 (2nd Supp.), s. 74; 1988, c. 65, s. 72; 1993, c. 44, s. 98; 1996, c. 33, s. 36; 1997, c. 14, s. 43, c. 36, s. 175; 1999, c. 31, s. 71(F); 2001, c. 25, s. 51, c. 28, s. 29; 2002, c. 22, s. 337; 2009, c. 6, s. 27, c. 16, ss. 34, 56; 2010, c. 4, s. 28; 2012, c. 18, s. 29 2022, c. 10, s. 155 2022, c. 10, s. 320
Customs Act — C-52.6 75
Amount of abatement or refund 75 (1) Subject to sections 78 and 79, the amount of any abatement or refund granted under section 73 or 74 shall be determined in accordance with such regulations as the Governor in Council may make prescribing the methods of determining the amount and the classes of cases to which such determinations apply. Alternative rule for case of deficiency (2) Where 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, an officer may, in such circumstances as may be prescribed and 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 thereof is subsequently imported by the same importer or owner.
Customs Act — C-52.6 76
Refunds for defective goods 76 (1) Subject to any regulations made under section 81, the Minister may, in such circumstances as may be prescribed, grant to any person by whom duties were paid on imported goods that are defective, are of a quality inferior to that in respect of which duties were paid or are not the goods ordered, a refund of the whole or part of the duties paid thereon if the goods have, subsequently to the importation, been disposed of in a manner acceptable to the Minister at no expense to Her Majesty in right of Canada or exported. Subsections 74(2) and (3) and 75(1) apply (2) Subsections 74(2) and (3) and 75(1) apply, with such modifications as the circumstances require, in respect of refunds under this section. R.S., 1985, c. 1 (2nd Supp.), s. 76; 2001, c. 25, s. 52(F)
Customs Act — C-52.6 78
Merchantable scrap, waste or by-products 78 In such circumstances as may be prescribed, where merchantable scrap, waste or by-products result from the destruction or disposal of goods or from the incorporation of goods into other goods, the amount of any abatement or refund that is granted in respect of such goods under this Act by virtue of the destruction, disposal or incorporation into other goods shall be reduced by an amount determined in the prescribed manner. R.S., 1985, c. 1 (2nd Supp.), s. 78; 1992, c. 1, s. 144(F)
Customs Act — C-52.6 79
Sum in lieu of refund or abatement 79 Where circumstances exist that render it difficult to determine the exact amount of any abatement or refund that should be granted in respect of goods under this Act, the Minister may, with the consent of the person claiming the abatement or refund, grant to that person, in lieu thereof, a specific sum, the amount of which shall be determined by the Minister.
Customs Act — C-52.6 79.1
Certain duties not included 79.1 For the purposes of sections 78 and 79, an abatement or refund does not include a rebate or refund of any amount paid in respect of tax levied under Part IX of the Excise Tax Act . 1990, c. 45, s. 20
Customs Act — C-52.6 80
Interest on refunds 80 Any person who is granted a refund of duties under section 74, 76 or 79 shall be granted, in addition to the refund, interest on the refund at the prescribed rate for the period beginning on the ninety-first day after the day an application for the refund is received in accordance with paragraph 74(3)(b) and ending on the day the refund is granted. R.S., 1985, c. 1 (2nd Supp.), s. 80; 1992, c. 28, s. 20; 1997, c. 36, s. 178; 2001, c. 25, s. 53
Customs Act — C-52.6 80.1
Interest on past refunds 80.1 Notwithstanding subsection 80(1), any person who, under paragraph 74(1)(g), is granted a refund of duties on imported goods on which the rate of customs duty is reduced by a retroactive order or regulation of the Governor in Council made under the Customs Tariff shall be granted, in addition to the refund, interest at the prescribed rate for the period beginning on the day after the day the duties were paid and ending on the day the refund is granted, calculated on the amount of the refund. 1990, c. 36, s. 3; 1992, c. 28, s. 21; 1997, c. 36, s. 179
Customs Act — C-52.6 80.2
Excess to be repaid 80.2 (1) Subject to subsection (2), if an abatement or refund is granted to a person under sections 73 to 76 and the person is not entitled to all or part of it, the person is liable to repay the amount to which they are not entitled to Her Majesty in right of Canada, on the day it is received by the person, together with any interest that was granted to the person under section 80 or 80.1 on that amount. Excess to be repaid — paragraph 74(1)(f) (2) If an abatement or refund is granted to a person under paragraph 74(1)(f) and the goods are sold or otherwise disposed of or are subsequently used in a manner that fails to comply 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, the person who was granted the refund or abatement shall, within ninety days after the failure to comply, (a) report the failure to an officer at a customs office; and (b) pay to Her Majesty in right of Canada any amount to which they are not entitled, together with any interest that was granted to the person under section 80 or 80.1 on that amount. 1997, c. 36, s. 180; 2001, c. 25, s. 54
Customs Act — C-52.6 81
Regulations 81 The Governor in Council may make regulations prescribing the circumstances in which abatements or refunds shall not be granted under this Act in respect of prescribed classes of goods.
Customs Act — C-52.6 88 to 91
88 to 91 [Repealed, 1997, c. 36, s. 181]
Customs Act — C-52.6 92
Information 92 (1) In relation to any person who is leaving Canada or who has left Canada, the Agency may collect, from a prescribed source, in the prescribed circumstances, within the prescribed time and in the prescribed manner, the following information: (a) the surname, first name and middle names, the date of birth, the citizenship or nationality and the sex of the person; (b) the type of travel document that identifies the person, the name of the country or organization that issued the travel document and the travel document number; and (c) the date, time and place of the person’s departure from Canada and, if the person arrives in the United States, the date, time and place of their arrival. Regulations (2) The Governor in Council may make regulations for the purposes of subsection (1), including regulations (a) prescribing the sources from which the information may be collected; (b) respecting the circumstances in which the information may be collected; and (c) respecting the time within which and the manner in which the information may be collected. R.S., 1985, c. 1 (2nd Supp.), s. 92; 1995, c. 41, s. 24 2018, c. 30, s. 2
Customs Act — C-52.6 93
Information given to Agency 93 (1) With respect to a prescribed conveyance that departs or is expected to depart from a place inside Canada and that has a final destination outside of Canada, a prescribed person shall give the Agency, in the prescribed circumstances, within the prescribed time and in the prescribed manner, (a) in relation to the conveyance or its travel route, the last place inside Canada from which it departed, regardless of whether persons boarded the conveyance at that place, the date and time of that departure and any prescribed information; and (b) in relation to any person on board or expected to be on board that conveyance, the following information: (i) the surname, first name and middle names, the date of birth, the citizenship or nationality and the sex of the person, (ii) the type of travel document that identifies the person, the name of the country or organization that issued the travel document and the travel document number, and (iii) any unique passenger reference assigned to the person by the prescribed person. Notification (2) The Minister may issue a notification to any person who is required to give information under subsection (1) to require the person to take any specified measure with respect to the information. Obligation to comply (3) The person to whom the notification is issued shall comply with the notification. Provision of information despite restriction (4) Any restriction under the Aeronautics Act on the disclosure of information does not apply to a person who is required to give information under subsection (1). Regulations (5) The Governor in Council may make regulations for the purposes of this section, including regulations (a) prescribing the information that must be given under paragraph (1)(a); (b) respecting the conveyances in relation to which information must be given under subsection (1); (c) prescribing the persons or classes of persons who must give the information under subsection (1); (d) respecting the circumstances in which the information must be given under subsection (1); and (e) respecting the time within which and the manner in which the information must be given under subsection (1). R.S., 1985, c. 1 (2nd Supp.), s. 93; 1992, c. 28, s. 24; 1993, c. 25, s. 79; 1995, c. 41, s. 25; 1997, c. 36, s. 181 2018, c. 30, s. 2
Customs Act — C-52.6 93.1
Retention of collected information 93.1 Subject to section 6 of the Privacy Act , information collected under sections 92 and 93 shall be retained by the Agency for a period of not more than 15 years beginning on the day on which the information is collected. 2018, c. 30, s. 2
Customs Act — C-52.6 94
Obligation to answer questions 94 Every person who is leaving Canada shall, if requested to do so by an officer, present themselves to an officer and answer truthfully any questions asked by an officer in the performance of their duties under this or any other Act of Parliament. R.S., 1985, c. 1 (2nd Supp.), s. 94; 1995, c. 41, s. 26; 1997, c. 36, s. 181 2018, c. 30, s. 2
Customs Act — C-52.6 95
Report 95 (1) Subject to subsection (1.1) and regulations made under paragraph (2)(a), all goods that are exported shall be reported at any prescribed time and place and in any prescribed manner. Exception — entering or leaving temporarily (1.1) Subject to regulations made under paragraphs (2)(c) and (d), subsection (1) does not apply in respect of goods on board a conveyance (a) that enters Canadian waters, including the inland waters, or the airspace over Canada directly from outside Canada and then leaves Canada, as long as (i) in the case of a conveyance other than an aircraft, the conveyance did not anchor, moor or make contact with another conveyance while in Canadian waters, including the inland waters, or (ii) in the case of an aircraft, the conveyance did not land while in Canada; or (b) that leaves Canadian waters, including the inland waters, or the airspace over Canada and then re-enters Canada, as long as (i) in the case of a conveyance other than an aircraft, the conveyance did not anchor, moor or make contact with another conveyance while outside Canada, or (ii) in the case of an aircraft, the conveyance did not land while outside Canada. Powers of officer (1.2) However, an officer may require that goods that are exempted under subsection (1.1) or regulations made under paragraph (2)(a) be reported under subsection (1). (1.3) [Repealed, 2017, c. 11, s. 7] Regulations (2) The Governor in Council may make regulations (a) prescribing the classes of goods that are exempted from the requirements of subsection (1) and the circumstances in which any of those classes of goods are not so exempted; (b) prescribing the classes of persons who are required to report goods under subsection (1) and the circumstances in which they are so required; (c) prescribing the circumstances in which goods, or classes of goods, on board a conveyance, or a class of conveyances, are required to be reported despite subsection (1.1); and (d) defining the expression “make contact with another conveyance” for the purposes of subsection (1.1) and prescribing the circumstances in which a conveyance or class of conveyances makes contact with another conveyance. Obligation to answer questions and present goods (3) Every person reporting goods under subsection (1) shall (a) answer truthfully any question asked by an officer with respect to the goods; and (b) where an officer so requests, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part thereof, or open or unpack any package or container that the officer wishes to examine. Written report (4) If goods are required to be reported in writing, they shall be reported in the prescribed form with the prescribed information or in such form and with such information as is satisfactory to the Minister. R.S., 1985, c. 1 (2nd Supp.), s. 95; 2001, c. 25, s. 55 2017, c. 11, s. 7 2018, c. 30, s. 3 2022, c. 10, s. 321
Customs Act — C-52.6 95.1
Statistics 95.1 (1) Subject to this section, every person who reports goods under subsection 95(1) shall, at the time of reporting, furnish an officer at a customs office with the statistical code for the goods determined by reference to the Coding System established pursuant to section 22.1 of the Statistics Act . Prescribed form (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information. Regulations (3) The Governor in Council may make regulations exempting persons or goods, or classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations. 1988, c. 65, s. 77 2022, c. 10, s. 322
Customs Act — C-52.6 96
Failure to export 96 Where goods are reported under section 95 and not duly exported, the person who reported them shall forthwith report the failure to export them to an officer at a customs office.
Customs Act — C-52.6 97
Security 97 In such circumstances as may be prescribed, goods that are transported within Canada after they have been reported under section 95 shall be transported subject to such conditions and subject to such bonds or other security as may be prescribed.