GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Greenhouse Gas Pollution Pricing Act — G-11.55 115
Extension of time by Tax Court of Canada 115 (1) A person that has made an application under section 114 may apply to the Tax Court of Canada to have the application granted after either (a) the Minister has refused the application; or (b) 90 days have elapsed after the day on which the application was made and the Minister has not notified the person of the Minister’s decision. When application may not be made (2) No application may be made after the expiry of 30 days after the day on which the decision referred to in subsection 114 (5) was sent to the person. How application made (3) An 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 documents delivered or mailed under subsection 114 (3). Copy to the Commissioner (4) The Tax Court of Canada must send a copy of the application to the Commissioner. Powers of Tax Court of Canada (5) The Tax Court of Canada may dispose of an application by dismissing or granting it and, in granting it, the Court 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 (6) An application must not be granted under this section unless (a) the application under subsection 114 (1) was made within one year after the expiry of the time limited under this Part for objecting; and (b) the person demonstrates that (i) within the time limited under this Part for objecting, the person (A) was unable to act or to give a mandate to act in their name, or (B) had a bona fide intention to object to the assessment, (ii) given the reasons set out in the application under this section and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application under subsection 114 (1) was made as soon as circumstances permitted it to be made.
Greenhouse Gas Pollution Pricing Act — G-11.55 116
Appeal to Tax Court of Canada 116 (1) Subject to subsection (2), a person that has filed a notice of objection to an assessment may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after (a) the Minister has confirmed the assessment or has reassessed; or (b) 180 days have elapsed after the day on which the notice of objection was filed and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed. No appeal (2) No appeal under subsection (1) may be instituted after the expiry of 90 days after the day on which notice that the Minister has reassessed or confirmed the assessment is sent to the person under subsection 113 (10). Amendment of appeal (3) The Tax Court of Canada may, on any terms that it sees fit, authorize a person that has instituted an appeal in respect of a matter to amend the appeal to include any further assessment in respect of the matter that the person is entitled under this section to appeal.
Greenhouse Gas Pollution Pricing Act — G-11.55 117
Extension of time to appeal 117 (1) If no appeal to the Tax Court of Canada under section 116 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court of Canada for an order extending the time within which an appeal may be instituted, 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) An application must set out the reasons why the appeal was not instituted within the time limited under section 116 for doing so. How application made (3) An 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) 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) An order must not be made under this section unless (a) the application is made within one year after the expiry of the time limited under section 116 for appealing; and (b) the person demonstrates that (i) within the time limited under section 116 for appealing, the person (A) was unable to act or to give a mandate to act in their name, or (B) had a bona fide intention to appeal, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, (iii) the application was made as soon as circumstances permitted it to be made, and (iv) there are reasonable grounds for the appeal.
Greenhouse Gas Pollution Pricing Act — G-11.55 118
Limitation on appeals to the Tax Court of Canada 118 (1) Despite section 116 , if a person has filed a notice of objection to an assessment, the person may appeal to the Tax Court of Canada to have the assessment vacated, or a reassessment made, only with respect to (a) an issue in respect of which the person has complied with subsection 113 (2) in the notice and the relief sought in respect of the issue as specified by the person in the notice; or (b) an issue described in subsection 113 (5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue. No appeal if waiver (2) Despite section 116 , 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.
Greenhouse Gas Pollution Pricing Act — G-11.55 119
Institution of appeals 119 An appeal to the Tax Court of Canada under this Part must be instituted in accordance with the Tax Court of Canada Act .
Greenhouse Gas Pollution Pricing Act — G-11.55 120
Disposition of appeal 120 The Tax Court of Canada may dispose of an appeal from an assessment by (a) dismissing it; or (b) allowing it and (i) vacating the assessment, or (ii) referring the assessment back to the Minister for reconsideration and reassessment.
Greenhouse Gas Pollution Pricing Act — G-11.55 121
References to Tax Court of Canada 121 (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 of the person, should be determined by the Tax Court of Canada, that question must be determined by that Court. Time during consideration not to count (2) For the purpose of making an assessment of a person that agreed in writing to the determination of a question, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court of Canada to have a question determined and the day on which the question is finally determined must not be counted in the computation of (a) the four-year period referred to in subsection 111 (1); (b) the period within which a notice of objection to an assessment may be filed under section 113 ; or (c) the period within which an appeal may be instituted under section 116 .
Greenhouse Gas Pollution Pricing Act — G-11.55 123
Failure to file a return when required 123 Every person that fails to file a return for a reporting period as and when required under this Part is liable to pay a penalty equal to the sum of (a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid on the day on which the return was required to be filed, and (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed.
Greenhouse Gas Pollution Pricing Act — G-11.55 123.1
Penalty — electronic payments 123.1 Every person that fails to comply with subsection 86(2) is liable to a penalty equal to $100 for each such failure. 2023, c. 26, s. 94
Greenhouse Gas Pollution Pricing Act — G-11.55 124
Failure to file by electronic transmission 124 In addition to any other penalty under this Part, every person that fails to file a return under this Part for a reporting period as required by subsection 89 (3) is liable to pay a penalty equal to an amount determined in prescribed manner.
Greenhouse Gas Pollution Pricing Act — G-11.55 125
Waiving or cancelling penalties 125 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel all or any portion of any penalty under this Part payable by the person in respect of the reporting period. Interest if amount waived or cancelled (2) If a person has paid an amount of penalty and the Minister waives or cancels that amount under subsection (1), the Minister must pay interest on the amount paid by the person beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the amount is rebated to the person.
Greenhouse Gas Pollution Pricing Act — G-11.55 126
Failure to register 126 Every person that is required to be registered under Division 4 of this Part but does not apply for registration under that Division as and when required is liable to pay a penalty of $2,000.
Greenhouse Gas Pollution Pricing Act — G-11.55 127
General penalty 127 Every person that fails to comply with any provision of this Part for which no other penalty is specified is liable to pay a penalty of $250.
Greenhouse Gas Pollution Pricing Act — G-11.55 128
Failure to answer demand 128 Every person that fails to file a return as and when required under a demand issued under section 92 is liable to a penalty of $500.
Greenhouse Gas Pollution Pricing Act — G-11.55 129
Failure to provide information 129 Every person that fails to provide any information or record as and when required under this Part is liable to a penalty of $250 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.
Greenhouse Gas Pollution Pricing Act — G-11.55 130
Failure to provide information 130 Every person that fails to report an amount prescribed by regulation, or to provide information prescribed by regulation, in a return prescribed by regulation as and when required, or that misstates such an amount or such information in such a return, is liable to pay a penalty, in addition to any other penalty under this Part, equal to an amount determined in prescribed manner for each such failure or misstatement by the person.
Greenhouse Gas Pollution Pricing Act — G-11.55 131
False statements or omissions 131 Every person that knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) is liable to pay a penalty of the greater of $500 and 25% of the total of (a) if the false statement or omission is relevant to the determination of an amount payable under this Part by the person, the amount, if any, by which (i) the amount payable exceeds (ii) the amount that would be payable by the person if the amount payable were determined on the basis of the information provided in the return, and (b) if the false statement or omission is relevant to the determination of a rebate or any other payment that may be obtained under this Part, the amount, if any, by which (i) the amount that would be the rebate or other payment payable to the person if the rebate or other payment were determined on the basis of the information provided in the return exceeds (ii) the amount of the rebate or other payment payable to the person.
Greenhouse Gas Pollution Pricing Act — G-11.55 132
Offence for failure to file return or to comply with demand or order 132 (1) Every person that fails to file or make a return as and when required under this Part or that fails to comply with an obligation under subsection 104 (6) or (9) or section 106 , or an order made under section 137 , is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $2,000 and not more than $40,000 or to imprisonment for a term not exceeding 12 months, or to both. Saving (2) A person that is convicted of an offence under subsection (1) for a failure to comply with a provision of this Part is not liable to pay a penalty under this Part for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made.
Greenhouse Gas Pollution Pricing Act — G-11.55 134
Offence — confidential information 134 (1) A person is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both, if that person (a) contravenes subsection 107 (2); or (b) knowingly contravenes an order made under subsection 107 (12). Offence — confidential information (2) Every person to whom confidential information has been provided for a particular purpose under subsection 107(6) or (7) and that for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both. Definition of confidential information (3) In this section, confidential information has the same meaning as in subsection 107 (1). 2018, c. 12, s. 186 “134” 2024, c. 17, s. 148
Greenhouse Gas Pollution Pricing Act — G-11.55 135
Failure to pay charge 135 Every person that intentionally fails to pay a charge as and when required under this Part is guilty of an offence punishable on summary conviction and liable, in addition to any penalty or interest otherwise provided, to (a) a fine not exceeding the aggregate of $1,000 and an amount equal to 20% of the amount of charge that should have been paid; (b) imprisonment for a term not exceeding six months; or (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding six months.
Greenhouse Gas Pollution Pricing Act — G-11.55 136
General offence 136 Every person that fails to comply with any provision of this Part for which no other offence is specified in this Part is guilty of an offence punishable on summary conviction and liable to a fine of not more than $100,000 or to imprisonment for a term of not more than 12 months, or to both.
Greenhouse Gas Pollution Pricing Act — G-11.55 137
Compliance orders 137 If a person is convicted by a court of an offence for a failure to comply with a provision of this Part, the court may make any order that it deems appropriate to enforce compliance with the provision.
Greenhouse Gas Pollution Pricing Act — G-11.55 138
Officers of corporations, etc. 138 If a person other than an individual commits an offence under this Part, every officer, director or representative of the person that directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted.
Greenhouse Gas Pollution Pricing Act — G-11.55 139
Power to decrease punishment 139 Despite the Criminal Code or any other law, the court has, in any prosecution or proceeding under this Part, neither the power to impose less than the minimum fine fixed under this Part nor the power to suspend sentence.
Greenhouse Gas Pollution Pricing Act — G-11.55 140
Information or complaint 140 (1) An information or complaint under this Part may be laid or made by any officer of the Canada Revenue Agency, by a member of the Royal Canadian Mounted Police or by any person authorized to do so by the Minister and, if an information or complaint purports to have been laid or made under this Part, it is deemed to have been laid or made by a person so authorized by the Minister and must not be called in question for lack of authority of the informant or complainant, except by the Minister or a person acting for the Minister or for Her Majesty in right of Canada. Two or more offences (2) An information or complaint in respect of an offence under this Part may be for one or more offences, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Part is objectionable or insufficient by reason of the fact that it relates to two or more offences. Territorial jurisdiction (3) An information or complaint in respect of an offence under this Part may be heard, tried or determined by any court having territorial jurisdiction where the accused is resident, carrying on a commercial activity, found, apprehended or in custody, despite that the matter of the information or complaint did not arise within that territorial jurisdiction. Limitation of prosecutions (4) No proceeding by way of summary conviction in respect of an offence under this Part may be instituted more than five years after the day on which the subject matter of the proceedings arose, unless the prosecutor and the defendant agree that they may be instituted after the five years.
Greenhouse Gas Pollution Pricing Act — G-11.55 142
Compliance order 142 (1) On summary application by the Minister, a judge may, despite section 137 , order a person to provide any access, assistance, information or record sought by the Minister under section 106 or 141 if the judge is satisfied that the person was required under section 106 or 141 to provide the access, assistance, information or record and did not do so. Notice required (2) An application under subsection (1) must not be heard before the end of five clear days from the day the notice of application is served on the person against which the order is sought. Judge may impose conditions (3) The judge making an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate. Contempt of court (4) If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed. Appeal (5) An order by a judge under subsection (1) may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made.
Greenhouse Gas Pollution Pricing Act — G-11.55 145
Copies 145 If any record is seized, inspected, audited, examined or provided under any of sections 96 , 106 and 141 to 143 , the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Canada Revenue Agency may make or cause to be made one or more copies of it and, in the case of an electronic record, make or cause to be made a print-out of the electronic record, and any record purporting to be certified by the Minister or an authorized person to be a copy of the record, or to be a print-out of an electronic record, made under this section is evidence of the nature and content of the original record and has the same probative force as the original record would have if it were proven in the ordinary way.
Greenhouse Gas Pollution Pricing Act — G-11.55 146
Compliance 146 Every person must, unless the person is unable to do so, do everything the person is required to do by or pursuant to any of sections 106 and 141 to 145 and no person is to, physically or otherwise, do or attempt to do any of the following: (a) interfere with, hinder or molest any official as defined in section 107 doing anything the official is authorized to do under this Part; or (b) prevent any official from doing anything the official is authorized to do under this Part.
Greenhouse Gas Pollution Pricing Act — G-11.55 147
Information respecting non-resident persons 147 Every person that is liable, at any time in a calendar year, to pay an amount of charge under this Part must, in respect of each non-resident person with which it was not, in prescribed circumstances, dealing at arm’s length at any time in the year, file with the Minister, within six months after the end of the year, prescribed information for the year in respect of transactions with that person.
Greenhouse Gas Pollution Pricing Act — G-11.55 148
he Minister has accepted and holds security in lieu of payment of the charge debt; (c) if the person was resident in Canada on the applicable date described in paragraph (5)(a) in respect of the charge debt, the person is non-resident; (d) the Minister may not, because of any of subsections 150 (2) to (5), take any of the actions described in subsection 150 (1) in respect of the charge debt; or (e) an action that the Minister may otherwise take in respect of the charge debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act , of the Companies’ Creditors Arrangement Act or of the Farm Debt Mediation Act . Assessment before collection (10) The Minister may not take any collection action under sections 152 to 157 in respect of any amount payable by a person that may be assessed under this Part, other than interest under section 97 , unless the amount has been assessed. Payment of remainder (11) If the Minister sends a notice of assessment to a person, any amount assessed then remaining unpaid is payable forthwith by the person to the Receiver General. Minister may postpone collection (12) The Minister may, subject to any terms and conditions that the Minister may stipulate, postpone collection action against a person in respect of all or any part of any amount assessed that is the subject of a dispute between the Minister and the person. Interest on judgments (13) If a judgment is obtained for any amount payable under this Part, including a certificate registered under section 152 , the provisions of this Part by which interest is payable for a failure to pay an amount apply, with any modifications that the circumstances require, to the failure to pay the judgment debt, and the interest is recoverable in like manner as the judgment debt. Litigation costs (14) If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Part applies, sections 149 and 152 to 158 apply to the amount as if it were payable under this Part.
Greenhouse Gas Pollution Pricing Act — G-11.55
action means an action to collect a charge debt of a person and includes a proceeding in a court and anything done by the Minister under any of sections 152 to 157 . ( action )
Greenhouse Gas Pollution Pricing Act — G-11.55
charge debt means any amount payable by a person under this Part. ( dette )
Greenhouse Gas Pollution Pricing Act — G-11.55
legal representative of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate or succession that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate or succession. ( représentant légal )