GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 Higher rate
Higher rate * 12.1 Despite subsections 12(3) and (4), the rate of charge applicable in respect of an export of a softwood lumber product on or after the day on which this section comes into force from Ontario, Quebec, Manitoba or Saskatchewan is equal to the sum of the applicable rate of charge under subsection 12(3) or (4) and 10%. * [Note: Section 12.1 of the Softwood Lumber Products Export Charge Act, 2006 ceases to be in force on July 1, 2011, see SOR/2011-130.] 2010, c. 12, s. 100
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 Higher rate — Ontario and Quebec
Higher rate — Ontario and Quebec * 12.2 The rate of charge applicable in respect of an export of a softwood lumber product from Ontario or Quebec on or after the day on which this section comes into force is equal to the sum of the rate of charge otherwise applicable under this Act and (a) 0.1%, in the case of an export from Ontario; or (b) 2.6%, in the case of an export from Quebec. * [Note: Section 12.2 of the Softwood Lumber Products Export Charge Act, 2006 ceases to be in force on October 12, 2013, see SOR/2014-121.] 2011, c. 24, s. 105
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 Definitions
Definitions * 13 (1) The following definitions apply in this section. FOB value means a value consisting of all costs payable by a purchaser, including those incurred in the placement aboard the conveyance for shipment, but not including the actual shipping costs and the amount of a charge payable under section 10. ( valeur franco à bord ) independent remanufacturer means a person who is certified under section 25. ( entreprise indépendante de seconde transformation ) remanufactured means, in relation to a softwood lumber product, that the softwood lumber product, in order to produce a semi-finished or finished softwood lumber product, has been subjected to changes including changes in thickness, width, length, profile, texture, moisture or grading, has been joined together by finger jointing or has been turned. ( seconde transformation ) Export price (2) The export price of a softwood lumber product is to be determined in accordance with the following rules: (a) if the product has undergone only primary processing, the export price is the FOB value that is determined at the facility where the product underwent its last primary processing before export; (b) if the product was last remanufactured before export by an independent remanufacturer, the export price is the FOB value that is determined at the facility where the softwood lumber used to make the remanufactured product underwent its last primary processing before export; (c) if the product was last remanufactured before export by a remanufacturer that is not an independent remanufacturer, the export price is the FOB value that is determined at the facility where the product underwent its last processing before export; (d) for a product described in paragraph (a), (b) or (c) in respect of which an FOB value cannot be determined, the export price is the market price for identical products sold in Canada at approximately the same time and in one of the following arm’s length transactions, listed in order of precedence: (i) a transaction at substantially the same trade level but in different quantities, (ii) a transaction at a different trade level but in similar quantities, or (iii) a transaction at a different trade level and in different quantities; and (e) if the export price determined in accordance with any of paragraphs (a) to (d) is greater than US$500 per thousand board feet, the export price is deemed to be US$500 per thousand board feet. Exchange rate (3) For the purposes of subsection (2), the rate of exchange in order to determine the export price in Canadian dollars of a softwood lumber product is the rate of exchange as quoted by the Bank of Canada at noon on the day before the day on which the charge referred to in section 10 becomes payable. * [Note: Section 13 of the Softwood Lumber Products Export Charge Act, 2006 ceases to be in force on October 12, 2015, see SOR/2016-155.]
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
FOB value means a value consisting of all costs payable by a purchaser, including those incurred in the placement aboard the conveyance for shipment, but not including the actual shipping costs and the amount of a charge payable under section 10. ( valeur franco à bord )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
independent remanufacturer means a person who is certified under section 25. ( entreprise indépendante de seconde transformation )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
remanufactured means, in relation to a softwood lumber product, that the softwood lumber product, in order to produce a semi-finished or finished softwood lumber product, has been subjected to changes including changes in thickness, width, length, profile, texture, moisture or grading, has been joined together by finger jointing or has been turned. ( seconde transformation )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 Charge
Charge * 15 (1) If, during a particular calendar quarter, total exports of softwood lumber products from Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador, as provided in subsection 11(2), exceed the aggregate sum of total production in that calendar quarter and total inventory at the beginning of that calendar quarter, of softwood lumber products that underwent their first primary processing in one of those provinces from softwood sawlogs originating in one of those provinces or in the State of Maine, each person responsible for excess exports as determined under subsection (2) shall pay to Her Majesty in right of Canada a charge calculated by applying $200 per thousand board feet of exported lumber products to that person’s excess exports. When charge payable (1.1) The charge becomes payable at the time that the softwood lumber product is exported. Excess exports (2) A person’s excess exports shall equal the amount by which its exports exceed in a particular calendar quarter the sum of the person’s total production in that calendar quarter and total inventory at the beginning of that calendar quarter of softwood products that underwent their first primary processing in New Brunswick, Nova Scotia, Prince Edward Island or Newfoundland and Labrador from softwood sawlogs originating in one of those provinces or in the State of Maine. * [Note: Section 15 of the Softwood Lumber Products Export Charge Act, 2006 ceases to be in force on October 12, 2015, see SOR/2016-155.]
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Exemption — schedule 16 (1) Despite section 10 , a person whose name is set out in the schedule is exempt from the charge referred to in that section in respect of the export of softwood lumber products that the person produces if the person satisfies the prescribed conditions. Amendments to schedule (2) The Governor in Council may, by regulation, amend the schedule by adding, deleting or changing the name of a person.
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Exempt exports 17 (1) The Governor in Council may, on the recommendation of the Minister for International Trade, by regulation, conditionally or unconditionally, exempt the export of softwood lumber products from a region from (a) the charge referred to in section 10; or (b) the application of any part of a rate of charge that is higher than the rate of charge provided for by subsection 12(3) or (4). Exempt products (2) The Governor in Council may, on the recommendation of the Minister for International Trade, by regulation, conditionally or unconditionally, exempt any softwood lumber product from the charges referred to in sections 10 and 15 . Exempt person (3) Any person exempted from registering under subsection 22 (2) is exempted from the charges referred to in sections 10 and 15 . 2006, c. 13, s. 17; 2011, c. 24, s. 107
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
covered entry means an entry that, on October 12, 2006, has not been liquidated and in respect of which a duty deposit has been made. ( importation non tarifée )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
duty deposit means an amount deposited under a United States duty order. ( dépôt douanier )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 (a)
duty deposit refund of a specified person means the refund of a duty deposit and all interest on that deposit accrued under United States law up to the earlier of (a) the day on which the refund is issued to the specified person or a designate of the specified person, and (b) the day on which the specified person sells the rights to the refund to Her Majesty in right of Canada. ( remboursement )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
revocation means a revocation of a United States duty order including any direction to end any suspension of liquidation of a covered entry or to refund any duty deposit. ( révocation )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
specified person means a person that filed the documents and information required under the applicable United States law in respect of the importation of any softwood lumber product into the United States during the period beginning on May 22, 2002 and ending on October 11, 2006. ( intéressé )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55
specified rate means the rate determined by the formula A/B where A is US$1,000,000,000; and B is the total, expressed in United States dollars, of all duty deposits and all interest accrued on them under United States law as of October 12, 2006. ( taux applicable )
Softwood Lumber Products Export Charge Act, 2006 — S-12.55 (a)
United States duty order means (a) the Notice of Amended Final Determination of Sales at Less Than Fair Value and Antidumping Duty Order: Certain Softwood Lumber Products from Canada , 67 Fed. Reg. 36,068 (May 22, 2002), as amended; or (b) the Notice of Amended Final Affirmative Countervailing Duty Determination and Notice of Countervailing Duty Order: Certain Softwood Lumber Products from Canada , 67 Fed. Reg. 36,070 (May 22, 2002), as amended. ( décret douanier américain )
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Minister’s duty 19 The Minister shall administer and enforce this Act and the Commissioner may exercise the powers and perform the duties of the Minister under this Act.
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Staff 20 (1) The persons that are necessary to administer and enforce this Act are to be appointed, employed or engaged in the manner authorized by law. Delegation of powers (2) The Minister may authorize any person employed or engaged by the Agency or who occupies a position of responsibility in the Agency to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Act.
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Administration of oaths 21 Any person, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.
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Duty to register 22 (1) Every person who exports a softwood lumber product to the United States is required to be registered for the purposes of this Act. Exception (2) On the recommendation of the Minister for International Trade, the Governor in Council may, by regulation, exempt persons or classes of persons from the requirement to register. Application (3) A person required to be registered shall apply to the Minister for registration on or before the day on which the softwood lumber product is exported. Form and manner (4) An application for registration must be made in the prescribed form containing the prescribed information and must be filed with the Minister in the prescribed manner. Security (5) An applicant who is not resident in Canada or who does not have a permanent establishment in Canada shall give and maintain security, in an amount and in a form satisfactory to the Minister, for the purposes of securing all amounts payable by the person under this Act. Definition of permanent establishment (6) For the purposes of subsection (5), permanent establishment in respect of an applicant means a fixed place of business of the applicant, including a place of management, a branch, an office, a factory or a workshop or any timberland.
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Registration 23 The Minister may register any person applying for registration and, if the Minister does so, shall notify the person of the effective date of the registration.
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Cancellation 24 (1) The Minister may cancel the registration of a person registered under section 23 if the Minister is satisfied that the registration is not required for the purposes of this Act or the person has failed to maintain security in accordance with subsection 22 (5). Notice (2) If the Minister cancels the registration of a person, the Minister shall notify the person in writing of the cancellation and the effective date of the cancellation.
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Certification of independent remanufacturers 25 (1) The Minister may, on application in prescribed form containing prescribed information and filed in the prescribed manner, certify a person registered under section 23 to be an independent remanufacturer. Renewal, etc. (2) The Minister may amend, suspend, renew, cancel or reinstate a certification as required for the purposes of this Act. Notice (3) If the Minister cancels the certification of a person, the Minister shall notify the person in writing of the cancellation and of its effective date. Registry (4) The Minister shall establish and maintain a publicly accessible registry containing the following information with respect to each certification: (a) the name of the person that is certified; (b) the date of the certification; (c) any amendment made to the certification and the date of the amendment; and (d) the date of any suspension, renewal, cancellation or reinstatement of the certification.
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Monthly returns 26 A person who is, at any time during a particular month, registered under section 23 or required to be registered under section 22 — or a specified person as defined in subsection 18 (1) by whom a charge under section 18 becomes payable at any time during a particular month — shall, on or before the last day of the month following the particular month, (a) file with the Minister a return for that month in the prescribed form and manner and containing the prescribed information; (b) calculate in the return the total amount of the charges payable for that month; and (c) pay that amount, if any, to the Receiver General.
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Large payments 27 Every person who is required under this Act to pay an amount to the Receiver General shall, if the amount is $50,000 or more, make the payment to the account of the Receiver General at (a) a bank; (b) a credit union; (c) a corporation authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or (d) a corporation authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in mortgages on real property or hypothecs on immovables.
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Small amounts owing 28 (1) If, at any time, the total of all unpaid amounts owing by a person to Her Majesty in right of Canada under this Act does not exceed two dollars, the amount owing by the person is deemed to be nil. Small amounts payable (2) If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed two dollars, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty in right of Canada. However, if the person, at that time, does not owe any amount to Her Majesty in right of Canada, those amounts payable are deemed to be nil.
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Set-off of refunds 29 If, at any time, a person files a return in which the person reports an amount that the person is required to pay under this Act and the person claims a refund payable to the person under this Act at that time, in the return or in another return, or in a separate application filed under this Act with the return, the person is deemed to have paid at that time, and the Minister is deemed to have refunded at that time, an amount equal to the lesser of the amount required to be paid and the amount of the refund.
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Authority for separate returns 30 (1) A person who engages in one or more activities in separate branches or divisions may file an application, in the prescribed form and manner, with the Minister for authority to file separate returns and applications for refunds under this Act in respect of a branch or division specified in the application. Authorization by Minister (2) On receipt of the application, the Minister may, in writing, authorize the person to file separate returns and applications for refunds in relation to the specified branch or division, subject to any conditions that the Minister may at any time impose, if the Minister is satisfied that (a) the branch or division can be separately identified by reference to its location or the nature of the activities engaged in by it; and (b) separate records, books of account and accounting systems are maintained in respect of the branch or division. Revocation of authorization (3) The Minister may revoke an authorization if (a) the person, in writing, requests the Minister to revoke the authorization; (b) the person fails to comply with any condition of the authorization or with any provision of this Act; (c) the Minister is no longer satisfied that the requirements of subsection (2) are met; or (d) the Minister considers that the authorization is no longer required. Notice of revocation (4) If the Minister revokes the authorization of a person, the Minister shall notify the person in writing of the revocation and the effective date of the revocation.
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Execution of returns, etc. 31 A return or other document made under this Act by a person that is not an individual shall be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person. If the person is a corporation or an association that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the corporation or association, are deemed to be so duly authorized.
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Extension of time 32 (1) The Minister may at any time extend, in writing, the time for filing a return or providing information under this Act. Effect of extension (2) If the Minister extends the time within which a person is required to file a return or provide information under subsection (1), (a) the return shall be filed, or the information shall be provided, within the time so extended; (b) any amount payable that the person is required to report in the return shall be paid within the time so extended; (c) any interest payable under section 34 on the amount referred to in paragraph (b) shall be calculated as though the amount were required to be paid on the day on which the extended time expires; and (d) any penalty payable under section 64 in respect of the return shall be calculated as though the return were required to be filed on the day on which the extended time expires.
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Demand for return 33 The Minister may, by a demand served personally or sent by mail, require a person to file, within any reasonable time that may be stipulated in the demand, a return under this Act for any reporting period that is designated in the demand.
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Compound interest on amounts not paid when required 34 (1) If a person fails to pay an amount to the Receiver General as and when required under this Act, the person shall pay to the Receiver General interest on the amount. The interest shall be compounded daily at the specified rate and computed for the period beginning on the first day after the day on or before which the amount was required to be paid and ending on the day on which the amount is paid. Payment of interest that is compounded (2) For the purposes of subsection (1), interest that is compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest shall be added to the unpaid amount at the end of the particular day. Period when interest not payable (3) Despite any other provision of this Act, if the Minister notifies a person that the person is required to pay a specified amount under this Act and the person pays the specified amount in full before the end of the period that the Minister specifies in the notice, interest is not payable on the specified amount for the period. Interest and penalty amounts of $25 or less (4) If, at any time, a person pays an amount not less than the total of all amounts, other than interest and a penalty payable under section 64 , owing at that time to Her Majesty in right of Canada under this Act for a reporting period and the total amount of interest and penalty payable by the person under this Act for that reporting period is not more than $25, the Minister may cancel the interest and penalty.
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Compound interest on amounts owed by Her Majesty 35 Interest shall be compounded daily at the specified rate on amounts owed by Her Majesty in right of Canada to a person and computed for the period beginning on the first day after the day on which the amount is required to be paid by Her Majesty in right of Canada and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty in right of Canada.
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Application of interest provisions if Act amended 36 For greater certainty, if a provision of an Act amends this Act and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which that Act is assented to, the provisions of this Act that relate to the calculation and payment of interest apply in respect of the amendment as though that Act had been assented to on the particular day.