GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Greenhouse Gas Pollution Pricing Act — G-11.55 101
Cancellation of penalties and interest 101 If at any time a person pays all charges and amounts under section 72 payable by the person under this Part for a reporting period of the person and, immediately before that time, the total, for the reporting period, of all interest payable by the person under section 97 and penalties payable under section 123 is not more than $25, the Minister may cancel the total of the penalties and interest.
Greenhouse Gas Pollution Pricing Act — G-11.55 102
Dishonoured instruments 102 For the purposes of this Part and section 155.1 of the Financial Administration Act , any charge that is payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Part is deemed to be an amount that is payable by the person at that time under this Part. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Part is paid.
Greenhouse Gas Pollution Pricing Act — G-11.55 103
Service Fees Act 103 For greater certainty, the Service Fees Act does not apply to any charge or other amount payable under this Part.
Greenhouse Gas Pollution Pricing Act — G-11.55 104
Keeping records 104 (1) Every person that pays or is required to pay a charge, every person that is required under this Part to file a return and every person that makes an application for a rebate must keep all records that are necessary to enable the determination of the person’s liabilities and obligations under this Part or the amount of any rebate to which the person is entitled under this Part and whether the person has complied with this Part. Minister may specify information (2) The Minister may specify the form a record is to take and any information that the record must contain. Language and location of record (3) Unless otherwise authorized by the Minister, a record must be kept in Canada in English or in French. Electronic records (4) Every person required under this Part to keep a record that does so electronically must ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record. Exemptions (5) The Minister may, on any terms and conditions that are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (4). Inadequate records (6) If a person fails to keep adequate records for the purposes of this Part, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person must keep the records specified by the Minister. General period for retention (7) Every person that is required to keep records must retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed. Objection or appeal (8) If a person that is required under this Part to keep records serves a notice of objection or is a party to an appeal or reference under this Part, the person must retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of. Demand by Minister (9) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Part, the Minister may, by a demand served personally or confirmed delivery service, require any person required under this Part to keep records to retain those records for any period that is specified in the demand, and the person must comply with the demand. Permission for earlier disposal (10) A person that is required under this Part to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister.
Greenhouse Gas Pollution Pricing Act — G-11.55 105
Electronic funds transfer 105 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Part.
Greenhouse Gas Pollution Pricing Act — G-11.55 106
Requirement to provide information or record 106 (1) Despite any other provision of this Part, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of this Part, by a notice served or sent in accordance with subsection (1.1), require a person resident in Canada or a person that is not resident in Canada but that is engaged in activities in Canada to provide any information or record. Notice (1.1) A notice referred to in subsection (1) may be (a) served personally; (b) sent by confirmed delivery service; or (c) sent electronically to a bank or credit union (as defined in subsection 123(1) of the Excise Tax Act ) that has provided written consent to receive notices under subsection (1) electronically. Unnamed persons (2) The Minister must not impose on any person (in this section referred to as a “third party”) a requirement to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (3). Judicial authorization (3) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this subsection referred to as the “group”) if the judge is satisfied by information on oath that (a) the person or group is ascertainable; and (b) the requirement is made to verify compliance by the person or persons in the group with any obligation under this Part. 2018, c. 12, s. 186 “106” 2021, c. 23, s. 78
Greenhouse Gas Pollution Pricing Act — G-11.55 107
onfidential 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 (13) An official or other representative of a government entity may provide confidential information relating to a person (a) to that person; and (b) with the consent of that person, to any other person. Confirmation of registration and business number (14) On being provided by any person with information specified by the Minister sufficient to identify a single person and a number, an official may confirm or deny that the following statements are both true: (a) the identified person is registered under Division 4 of this Part; and (b) the number is the business number of the identified person. Appeal from order or direction (15) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official or other representative of a government entity to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed forthwith 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 (16) The court to which an appeal is taken under subsection (15) 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 must apply, with any modifications that the circumstances require, in respect of an appeal instituted under subsection (15). Stay (17) An appeal instituted under subsection (15) must stay the operation of the order or direction appealed from until judgment is pronounced. 2018, c. 12, s. 186 “107” 2024, c. 17, s. 147
Greenhouse Gas Pollution Pricing Act — G-11.55
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 Part. ( personne autorisée )
Greenhouse Gas Pollution Pricing Act — G-11.55
business number means the number (other than a Social Insurance Number) used by the Minister to identify a person registered for the purposes of this Part. ( numéro d’entreprise )
Greenhouse Gas Pollution Pricing Act — G-11.55 (a)
confidential information means information of any kind and in any form that relates to one or more persons and that is (a) obtained by or on behalf of the Minister for the purposes of this Act, or (b) prepared from information referred to in paragraph (a), but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (13) and (15) to a representative of a government entity that is not an official, includes only the information described in paragraph 211(6)(j) of the Excise Act, 2001 . ( renseignement confidentiel )
Greenhouse Gas Pollution Pricing Act — G-11.55
court of appeal has the same meaning as in section 2 of the Criminal Code . ( cour d’appel )
Greenhouse Gas Pollution Pricing Act — G-11.55 (a)
government entity means (a) a department or agency of the government of Canada or of a province; (b) a municipality; (c) an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act ; (d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is (i) Her Majesty in right of Canada, (ii) Her Majesty in right of a province, (iii) a municipality, or (iv) a corporation described in this paragraph; or (e) a board or commission, established by Her Majesty in right of Canada or a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality. ( entité gouvernementale )
Greenhouse Gas Pollution Pricing Act — G-11.55
municipality means an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated. ( municipalité )
Greenhouse Gas Pollution Pricing Act — G-11.55
official means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of Her Majesty in right of Canada or a province, or a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. ( fonctionnaire )
Greenhouse Gas Pollution Pricing Act — G-11.55
representative of a government entity means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (2), (3), (13) and (15), a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. ( représentant )
Greenhouse Gas Pollution Pricing Act — G-11.55 108
Assessment 108 (1) The Minister may assess a person for any charge or other amount payable by the person under this Part and may, despite any previous assessment covering, in whole or in part, the same matter, vary the assessment, reassess the person assessed or make any additional assessments that the circumstances require. Liability not affected (2) The liability of a person to pay an amount under this Part is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made. Minister not bound (3) The Minister is not bound by any return, application or information provided by or on behalf of any person and may make an assessment despite any return, application or information provided or not provided. Rebate on reassessment (4) If a person has paid an amount assessed under this section and the amount paid exceeds the amount determined on reassessment to have been payable by the person, the Minister must provide a rebate to the person equal to the excess and, for the purpose of section 98 , the rebate is deemed to have been required to be paid on the day on which the amount was paid to the Minister together with interest on the excess at the prescribed rate for the period beginning on the day the amount was paid by the person and ending on the day the rebate is paid. Determination of rebates (5) In making an assessment, the Minister may take into account any rebate payable to the person being assessed under this Part. If the Minister does so, the person is deemed to have applied for the rebate under this Part on the day the notice of assessment is sent. Interest on cancelled amounts (6) Despite subsection (4), if a person has paid an amount of interest or penalty and the Minister waives or cancels that amount under section 100 or 125 , the Minister must rebate the amount to the person, together with interest on the amount at the prescribed rate for the period 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 section and ending on the day on which the rebate is paid. Restriction on rebates (7) An amount under this section must not be rebated to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the Excise Tax Act , the Income Tax Act , the Air Travellers Security Charge Act , the Excise Act, 2001 , the Underused Housing Tax Act and the Select Luxury Items Tax Act have been filed with the Minister. 2018, c. 12, s. 186 “108” 2022, c. 5, s. 38 2022, c. 10, s. 170 2022, c. 10, s. 173
Greenhouse Gas Pollution Pricing Act — G-11.55 109
Assessment of rebate 109 (1) On receipt of an application made by a person for a rebate under this Part, the Minister must, without delay, consider the application and assess the amount of the rebate, if any, payable to the person. Reassessment (2) The Minister may reassess or make an additional assessment of the amount of a rebate despite any previous assessment of the amount of the rebate. Assessment of overpayment of rebate (3) The Minister may assess, reassess or make an additional assessment of an amount payable by a person under section 72 despite any previous assessment of the amount. Payment (4) If, on assessment under this section, the Minister determines that a rebate is payable to a person, the Minister must pay the rebate to the person. Restriction (5) An amount under this section must not be rebated to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the Excise Tax Act , the Income Tax Act , the Air Travellers Security Charge Act , the Excise Act, 2001 , the Underused Housing Tax Act and the Select Luxury Items Tax Act have been filed with the Minister. Interest (6) If a rebate under this section is paid to a person, the Minister must pay interest at the prescribed rate to the person on the rebate for the period beginning on the day that is 30 days after the day on which the application for the rebate is filed with the Minister and ending on the day on which the rebate is paid. 2018, c. 12, s. 186 “109” 2022, c. 5, s. 39 2022, c. 10, s. 171 2022, c. 10, s. 173
Greenhouse Gas Pollution Pricing Act — G-11.55 110
Notice of assessment 110 (1) After making an assessment under this Part, the Minister must send to the person assessed a notice of the assessment. Payment of remainder (2) If the Minister has assessed a person for an amount, any portion of that amount then remaining unpaid is payable to the Receiver General as of the date of the notice of assessment.
Greenhouse Gas Pollution Pricing Act — G-11.55 111
art were read without reference to subsection (7). Exception — waiver (10) An assessment in respect of any matter specified in a waiver filed under subsection (11) may be made at any time within the period specified in the waiver unless the waiver has been revoked under subsection (12), in which case an assessment may be made at any time during the 180 days that the waiver remains in effect. Filing waiver (11) Any person may, within the time otherwise limited by subsection (1) or (2) for an assessment, waive the application of subsection (1) or (2) by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection. Revoking waiver (12) Any person that has filed a waiver may revoke it by filing with the Minister a notice of revocation of the waiver in the prescribed form and manner. The waiver remains in effect for 180 days after the day on which the notice is filed.
Greenhouse Gas Pollution Pricing Act — G-11.55 112
Payment of rebates and other amounts 112 Subject to section 165 , a rebate or other amount authorized to be paid under this Part may be paid out of the Consolidated Revenue Fund at the time and in the manner that the Minister considers appropriate.
Greenhouse Gas Pollution Pricing Act — G-11.55 113
Objection to assessment 113 (1) Any person that has been assessed and that objects to the assessment may, within 90 days after the date of the notice of the assessment, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts. Issue to be decided (2) A notice of objection must (a) reasonably describe each issue to be decided; (b) specify in respect of each issue the relief sought, expressed as the change in any amount that is relevant for the purposes of the assessment; and (c) provide the facts and reasons relied on by the person in respect of each issue. Late compliance (3) Despite subsection (2), if a notice of objection does not include the information required under paragraph (2)(b) or (c) in respect of an issue to be decided that is described in the notice, the Minister may, in writing, request the person to provide the information, and that paragraph is deemed to be complied with in respect of the issue if, within 60 days after the day on which the request is made, the person submits the information in writing to the Minister. Limitation on objections (4) Despite subsection (1), if a person has filed a notice of objection to an assessment (in this subsection referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (8) as a result of the notice of objection, unless the earlier assessment was made in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue (a) only if the person complied with subsection (2) in the notice with respect to that issue; and (b) only with respect to the relief sought in respect of that issue as specified by the person in the notice. Application — subsection (4) (5) Subsection (4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment. Limitation on objections (6) Despite subsection (1), no objection may be made by a person in respect of an issue for which the right of objection has been waived in writing by the person. Acceptance of objection (7) The Minister may accept a notice of objection even though it was not filed in the prescribed form and manner. Consideration of objection (8) On receipt of a notice of objection, the Minister must, without delay, reconsider the assessment and vacate or confirm it or make a reassessment. Waiving reconsideration (9) If, in a notice of objection, a person that wishes to appeal directly to the Tax Court of Canada requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration. Notice of decision (10) After reconsidering an assessment under subsection (8) or confirming an assessment under subsection (9), the Minister must notify the person objecting to the assessment of the Minister’s decision in writing.
Greenhouse Gas Pollution Pricing Act — G-11.55 114
Extension of time by Minister 114 (1) If no objection to an assessment is filed under section 113 within the time limited under this Part, a person may make an application to the Minister to extend the time for filing a notice of objection and the Minister may grant the application. Contents of application (2) An application must set out the reasons why the notice of objection was not filed within the time limited under this Part for doing so. How application made (3) An application must be made by delivering or mailing, to the Assistant Commissioner of the Appeals Branch of the Canada Revenue Agency, the application accompanied by a copy of the notice of objection. Defect in application (4) The Minister may accept an application even though it was not made in accordance with subsection (3). Duties of Minister (5) On receipt of an application, the Minister must, without delay, consider the application and grant or refuse it, and must notify the person of the decision in writing. Date of objection if application granted (6) If an application is granted, the notice of objection is deemed to have been filed on the day of the decision of the Minister. Conditions — grant of application (7) An application must not be granted under this section unless (a) the application is 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 and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application was made as soon as circumstances permitted it to be made.