GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 76
Information or complaint 76 (1) An information or complaint under this Act may be laid or made by any employee of the 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 Act, it is deemed to have been laid or made by a person so authorized by the Minister and shall 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 Act may be for one or more offences, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act 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 Act may be heard, tried or determined by any court, if the accused is resident, carrying on business, found or apprehended or is in custody within the court’s territorial jurisdiction even if the matter of the information or complaint did not arise within that territorial jurisdiction. Limitation of prosecutions (4) An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Act, may be laid or made within two years after the day on which the matter of the information or complaint arose.
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By whom 77 (1) A person authorized by the Minister to do so may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records, processes, property or premises of a person in order to determine whether that or any other person is in compliance with this Act. Powers of authorized person (2) For the purposes of an inspection, audit or examination, the authorized person may (a) enter any place in which the authorized person reasonably believes the person keeps records or carries on any activity to which this Act applies; and (b) require any individual to be present during the inspection, audit or examination and require that individual to answer all proper questions and to give to the authorized person all reasonable assistance. Prior authorization (3) If any place referred to in paragraph (2)(a) is a dwelling-house, the authorized person may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (4). Warrant to enter dwelling-house (4) A judge may issue a warrant authorizing a person to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application by the Minister, a judge is satisfied by information on oath that (a) there are reasonable grounds to believe that the dwelling-house is a place referred to in paragraph (2)(a); (b) entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act; and (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused. Orders if entry not authorized (5) If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act, the judge may, to the extent that access was or may be expected to be refused and that a record or property is or may be expected to be kept in the dwelling-house, (a) order the occupant of the dwelling-house to provide a person with reasonable access to any record or property that is or should be kept in the dwelling-house; and (b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act. Definition of dwelling-house (6) In this section, dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence.
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Compliance order 78 (1) On application by the Minister, a judge may, despite section 74 , order a person to provide any access, assistance, information or record sought by the Minister under section 49 or 77 if the judge is satisfied that (a) the person was required under section 49 or 77 to provide the access, assistance, information or record and did not do so; and (b) in the case of information or a record, the information or record is not protected from disclosure by solicitor-client privilege. Notice required (2) An application under subsection (1) must not be heard before the end of five clear days after the day on which the notice of application is served on the person against whom 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.
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Copies 79 If any record is seized, inspected, audited, examined or provided under any of sections 49 , 77 , 78 and 83 , the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Agency may make or cause to be made one or more copies of it and, in the case of an electronic document, make or cause to be made a print-out of the electronic document. Any document 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 document, 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.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 80
Prohibition 80 (1) No person shall, physically or otherwise, do or attempt to do either of the following: (a) interfere with, hinder or molest any person doing anything the person is authorized to do under this Act; or (b) prevent any person from doing anything the person is authorized to do under this Act. Compliance (2) Every person shall, unless the person is unable to do so, do everything the person is required to do by or pursuant to any of sections 49 , 77 to 79 and 83 .
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Definition of foreign-based information or record 81 (1) For the purposes of this section, foreign-based information or record means any information or record that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act, including the collection of any amount payable under this Act by any person. Requirement to provide foreign-based information (2) Despite any other provision of this Act, the Minister may, by notice served personally or sent by registered or certified mail, require a person resident in Canada or a non-resident person who carries on business in Canada to provide any foreign-based information or record. Content of notice (3) A notice referred to in subsection (2) shall set out (a) a reasonable period of not less than 90 days for the provision of the information or record; (b) a description of the information or record being sought; and (c) the consequences under subsection (8) to the person of the failure to provide the information or record being sought within the period set out in the notice. Review by judge (4) The person on whom a notice of a requirement is served or to whom a notice of requirement is sent under subsection (2) may, within 90 days after the service or sending of the notice, apply to a judge for a review of the requirement. Powers on review (5) On hearing an application under subsection (4) in respect of a requirement, a judge may (a) confirm the requirement; (b) vary the requirement if satisfied that it is appropriate to do so in the circumstances; or (c) set aside the requirement if satisfied that it is unreasonable. Clarification (6) For the purposes of subsection (5), a requirement to provide information or a record shall not be considered to be unreasonable because the information or record is under the control of or available to a non-resident person that is not controlled by the person on whom the notice of the requirement is served or to whom the notice of requirement is sent under subsection (2) if that person is related to the non-resident person. Time during consideration not to count (7) The period between the day on which an application for the review of a requirement is made under subsection (4) and the day on which the review is decided shall not be counted in the computation of (a) the period set out in the notice of the requirement; and (b) the period within which an assessment may be made under section 50 or 51 . Consequence of failure (8) If a person fails to comply substantially with a notice served or sent under subsection (2) and if the notice is not set aside under subsection (5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act shall, on motion of the Minister, prohibit the introduction by that person of any foreign-based information or record covered by that notice.
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Information respecting non-resident persons 82 Every corporation that, at any time in a taxation year, was resident in Canada or carried on business in Canada shall, in respect of each non-resident person with whom it was not dealing at arm’s length at any time in the year, file with the Minister, within six months after the end of the year, information specified by the Minister for the year in respect of transactions with that person.
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 the laying of an information or the preferring of an indictment, if (i) that information can reasonably be regarded as being relevant for the purpose of ascertaining the circumstances in which an offence under the Criminal Code may have been committed, or the identity of the person or persons who may have committed an offence, with respect to an official, or with respect to any person related to that official, (ii) the official was or is engaged in the administration or enforcement of this Act, and (iii) the offence can reasonably be considered to be related to that administration or enforcement. Measures to prevent unauthorized use or disclosure (7) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including (a) holding a hearing in camera ; (b) banning the publication of the information; (c) concealing the identity of the person to whom the information relates; and (d) sealing the records of the proceeding. Disclosure to person or on consent (8) An official may provide confidential information relating to a person (a) to that person; and (b) with the consent of that person, to any other person. Appeal from order or direction (9) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed without delay by the Minister or by the person against whom the order or direction is made to (a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or (b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada. Disposition of appeal (10) The court to which an appeal is taken under subsection (9) may allow the appeal and quash the order or direction appealed from or may dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts shall apply, with any modifications that the circumstances require, in respect of an appeal instituted under subsection (9). Stay (11) An appeal instituted under subsection (9) shall stay the operation of the order or direction appealed from until judgment is pronounced.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
authorized person means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Act. ( personne autorisée )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
confidential information means information of any kind and in any form that relates to one or more persons and that is obtained by or on behalf of the Minister for the purposes of this Act, and any information that is prepared from such information, but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates. ( renseignement confidentiel )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
court of appeal has the same meaning as in section 2 of the Criminal Code . ( cour d’appel )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
official means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, Her Majesty in right of Canada or a province, or a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged. ( fonctionnaire )
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rge debt, the person is non-resident; or (c) 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 88 to 93 in respect of any amount payable by a person that may be assessed under this Act, other than interest under section 34 or penalty under section 64 or 65 , unless the amount has been assessed. Interest on judgments (11) If a judgment is obtained for any amount payable under this Act, including a certificate registered under section 88 , the provisions of this Act 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 the same manner as the judgment debt. Litigation costs (12) 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 Act applies, sections 88 to 94 apply to the amount as if it were payable under this Act.
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
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 88 to 93 . ( action )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
charge debt means any amount payable by a person under this Act. ( dette fiscale )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
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 similar person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate. ( représentant légal )
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Collection restrictions 86 (1) If a person is liable for the payment of an amount under this Act, the Minister shall not, for the purpose of collecting the amount, take any of the following actions until the end of 90 days after the date of a notice of assessment issued under this Act in respect of the amount: (a) commence legal proceedings in a court; (b) certify the amount under section 88 ; (c) require a person to make a payment under subsection 89 (1); or (d) require an institution or a person to make a payment under subsection 89 (2). No action after service of notice of objection (2) If a person has served a notice of objection under this Act to an assessment of an amount payable under this Act, the Minister shall not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) until the end of 90 days after the date of the notice to the person that the Minister has confirmed or varied the assessment. No action after appealing to Tax Court of Canada (3) If a person has appealed to the Tax Court of Canada from an assessment of an amount payable under this Act, the Minister shall not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) before the day on which a copy of the decision of the Court is mailed to the person or the day on which the person discontinues the appeal, whichever is the earlier. No action pending determination by court (4) If a person has agreed under subsection 62 (1) that a question should be determined by the Tax Court of Canada, or if a person is served with a copy of an application made under subsection 63 (1) to that Court for the determination of a question, the Minister shall not take any of the actions described in subsection (1) for the purpose of collecting that part of an amount assessed, the liability for payment of which will be affected by the determination of the question, before the day on which the question is determined by the Court. Action after judgment (5) Despite any other provision of this section, if a person has served a notice of objection under this Act to an assessment or has appealed to the Tax Court of Canada from an assessment and agrees in writing with the Minister to delay proceedings on the objection or appeal, as the case may be, until judgment has been given in another action before the Tax Court of Canada, the Federal Court of Appeal or the Supreme Court of Canada in which the issue is the same or substantially the same as that raised in the objection or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount assessed, or a part of it, determined in a manner consistent with the judgment of the Court in the other action at any time after the Minister notifies the person in writing that the judgment has been given by the Court in the other action.
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 person, having complied with this subsection, is deemed to have complied with the Act, regulation or rule requiring the information to be set out in the minute, notice or document. Application for an order (10) A sheriff or other person who is unable, because of subsection (8) or (9), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an ex parte application by the Minister, for the purpose of giving effect to the proceeding, charge, lien, priority or binding interest. Deemed security (11) If a charge, lien, priority or binding interest created under subsection (5) by filing, registering or otherwise recording a memorial under subsection (4) is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act , it is deemed (a) to be a claim that is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and (b) to also be a claim referred to in paragraph 86(2)(a) of that Act. Details in certificates and memorials (12) Despite any other law of Canada or law of the legislature of a province, in any certificate in respect of a debtor, any memorial evidencing a certificate or any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes (a) to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate amounts making up that total; and (b) to refer to the rate of interest to be charged on the separate amounts making up the amount payable in general terms as interest at the specified rate applicable from time to time on amounts payable to the Receiver General, without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any period.
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Recovery by deduction or set-off 90 If a person is indebted to Her Majesty in right of Canada under this Act, the Minister may require the retention by way of deduction or set-off of any amount that the Minister may specify out of any amount that may be or become payable to that person by Her Majesty in right of Canada.
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Acquisition of debtor’s property 91 For the purpose of collecting debts owed by a person to Her Majesty in right of Canada under this Act, the Minister may purchase or otherwise acquire any interest in the person’s property that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption, and may dispose of any interest so acquired in any manner that the Minister considers reasonable.
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Money seized from debtor 92 (1) If the Minister has knowledge or suspects that a person is holding money that was seized by a police officer in the course of administering or enforcing the criminal law of Canada from another person who is liable to pay any amount under this Act (in this section referred to as the “debtor”) and that is restorable to the debtor, the Minister may in writing require the person to turn over the money otherwise restorable to the debtor, in whole or in part, to the Receiver General on account of the debtor’s liability under this Act. Receipt of Minister (2) A receipt issued by the Minister for money turned over is a good and sufficient discharge of the requirement to restore the money to the debtor to the extent of the amount turned over.