| Diligence
|
(3) A director of a corporation is not liable
for a failure under subsection (1) if the director
exercised the degree of care, diligence and
skill to prevent the failure that a reasonably
prudent person would have exercised in
comparable circumstances.
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| Assessment
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(4) The Minister may assess any person for
any amount payable by the person under this
section and, if the Minister sends a notice of
assessment, sections 39 to 52 apply with any
modifications that the circumstances require.
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| Time limit
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(5) An assessment of any amount payable
by a person who is a director of a corporation
shall not be made more than two years after the
person ceased to be a director of the
corporation.
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| Amount
recoverable
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(6) If execution referred to in paragraph
(2)(a) has issued, the amount recoverable
from a director is the amount remaining
unsatisfied after execution.
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| Preference
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(7) If a director of a corporation pays an
amount in respect of the corporation's liability
that is proved in liquidation, dissolution or
bankruptcy proceedings, the director is
entitled to any preference to which Her
Majesty would have been entitled had the
amount not been so paid, and if a certificate
that relates to the amount has been registered,
the director is entitled to an assignment of the
certificate to the extent of the director's
payment, which assignment the Minister is
empowered to make.
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| Contribution
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(8) A director who satisfies a claim under
this section is entitled to contribution from the
other directors who were liable for the claim.
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Evidence and Procedure |
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| Sending by
mail
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82. (1) For the purposes of this Act and
subject to subsection (2), anything sent by
registered, certified or first class mail is
deemed to have been received by the person to
whom it was sent on the day it was mailed.
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| Paying by
mail
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(2) A person who is required under this Act
to pay an amount is deemed not to have paid
it until it is received by the Receiver General.
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| Proof of
service by
mail
|
83. (1) If, under this Act, provision is made
for sending by mail a request for information,
a notice or a demand, an affidavit of an officer
of the Agency, sworn before a commissioner
or other person authorized to take affidavits, is
evidence of the sending and of the request,
notice or demand if the affidavit sets out that
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| Proof of
personal
service
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(2) If, under this Act, provision is made for
personal service of a request for information,
a notice or a demand, an affidavit of an officer
of the Agency, sworn before a commissioner
or other person authorized to take affidavits, is
evidence of the personal service and of the
request, notice or demand if the affidavit sets
out that
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| Proof of
failure to
comply
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(3) If, under this Act, a person is required to
make a return, an application, a statement, an
answer or a certificate, an affidavit of an
officer of the Agency, sworn before a
commissioner or other person authorized to
take affidavits, setting out that the officer has
charge of the appropriate records and that,
after a careful examination and search of the
records, the officer has been unable to find in
a given case that the return, application,
statement, answer or certificate has been
made by that person, is evidence that in that
case the person did not make the return,
application, statement, answer or certificate.
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| Proof of time
of compliance
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(4) If, under this Act, a person is required to
make a return, an application, a statement, an
answer or a certificate, an affidavit of an
officer of the Agency, sworn before a
commissioner or other person authorized to
take affidavits, setting out that the officer has
charge of the appropriate records and that,
after a careful examination of the records, the
officer has found that the return, application,
statement, answer or certificate was filed or
made on a particular day, is evidence that it
was filed or made on that day.
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| Proof of
documents
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(5) An affidavit of an officer of the Agency,
sworn before a commissioner or other person
authorized to take affidavits, setting out that
the officer has charge of the appropriate
records and that a document attached to the
affidavit is a document or true copy of a
document made by or on behalf of the Minister
or a person exercising the powers of the
Minister or by or on behalf of a person, is
evidence of the nature and contents of the
document.
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| Proof of no
appeal
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(6) An affidavit of an officer of the Agency,
sworn before a commissioner or other person
authorized to take affidavits, setting out that
the officer has charge of the appropriate
records and has knowledge of the practice of
the Agency and that an examination of the
records shows that a notice of assessment was
mailed or otherwise sent to a person on a
particular day under this Act and that, after a
careful examination and search of the records,
the officer has been unable to find that a notice
of objection or of appeal from the assessment
was received within the time allowed for an
objection or appeal to be filed under this Act,
is evidence of the statements contained in the
affidavit.
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| Presumption
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(7) If evidence is offered under this section
by an affidavit from which it appears that the
person making the affidavit is an officer of the
Agency, it is not necessary to prove the
signature of the person or that the person is
such an officer, nor is it necessary to prove the
signature or official character of the person
before whom the affidavit was sworn.
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| Proof of
documents
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(8) Every document purporting to have
been executed under or in the course of the
administration or enforcement of this Act over
the name in writing of the Minister, the
Commissioner or an officer authorized to
exercise the powers or perform the duties of
the Minister under this Act is deemed to be a
document signed, made and issued by the
Minister, the Commissioner or the officer,
unless it has been called into question by the
Minister or a person acting for the Minister or
for Her Majesty.
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| Mailing date
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(9) If a notice or demand that the Minister
is required or authorized under this Act to send
or mail to a person is mailed to the person, the
day of mailing is deemed to be the date of the
notice or demand.
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| Date when
assessment
made
|
(10) If a notice of assessment has been sent
by the Minister as required under this Act, the
assessment is deemed to have been made on
the day of mailing of the notice of assessment.
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| Proof of
return
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(11) In a prosecution for an offence under
this Act, the production of a return, an
application, a certificate, a statement or an
answer required under this Act, purporting to
have been filed or delivered by or on behalf of
the person charged with the offence or to have
been made or signed by or on behalf of that
person, is evidence that the return,
application, certificate, statement or answer
was filed or delivered by or on behalf of that
person or was made or signed by or on behalf
of that person.
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| Proof of
return -
printouts
|
(12) For the purposes of this Act, a
document presented by the Minister
purporting to be a printout of the information
in respect of a person received under section
23 by the Minister shall be received as
evidence and, in the absence of evidence to the
contrary, is proof of the return filed by the
person under that section.
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| Proof of
return -
production of
returns, etc.
|
(13) In a proceeding under this Act, the
production of a return, an application, a
certificate, a statement or an answer required
under this Act, purporting to have been filed,
delivered, made or signed by or on behalf of
a person, is evidence that the return,
application, certificate, statement or answer
was filed, delivered, made or signed by or on
behalf of that person.
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| Evidence
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(14) In a prosecution for an offence under
this Act, an affidavit of an officer of the
Agency, sworn before a commissioner or
other person authorized to take affidavits,
setting out that the officer has charge of the
appropriate records and that an examination
of the records shows that an amount required
under this Act to be paid to the Receiver
General has not been received by the Receiver
General, is evidence of the statements
contained in the affidavit.
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| Probative
force of copy
|
(15) Any copy of an original record made
under section 71 that is purported to be
certified by the Minister or an officer to be a
copy of the original record 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.
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REGULATIONS |
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| Regulations
|
84. (1) The Governor in Council may make
regulations prescribing any matter or thing
that by this Act is to be or may be prescribed
and generally to carry out the purposes and
provisions of this Act.
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| Effect
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(2) A regulation made under this Act has
effect from the day it is published in the
Canada Gazette or at any later time that may
be specified in the regulation, unless it
provides otherwise and
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SCHEDULE
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LISTED AIRPORTS |
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Ontario |
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Hamilton Kingston Kitchener/Waterloo Regional London North Bay Ottawa (Macdonald-Cartier International) Sarnia (Chris Hadfield) Sault Ste. Marie Sudbury Thunder Bay Timmins Toronto/Buttonville Municipal Toronto (City Centre) Toronto (Lester B. Pearson International) Windsor
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Quebec |
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Alma Bagotville Baie-Comeau Chibougamau/Chapais Gaspé Îles-de-la-Madeleine Kuujjuaq Kuujjuarapik La Grande Rivière La Grande-3 La Grande-4 Lourdes-de-Blanc-Sablon Mont Joli Montreal International (Dorval) Montreal International (Mirabel) Quebec (Jean Lesage International) Roberval Rouyn-Noranda Sept-Îles Val d'Or
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Nova Scotia |
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Halifax International Sydney Yarmouth
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New Brunswick |
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Bathurst Charlo Fredericton Moncton Saint John St. Leonard
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Manitoba |
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Brandon Thompson Winnipeg International
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British Colombia |
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Abbotsford Campbell River Castlegar Comox Cranbrook Dawson Creek Fort St. John Kamloops Kelowna Nanaimo Penticton Prince George Prince Rupert Quesnel Sandspit Smithers Terrace Vancouver International Victoria International Williams Lake
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Prince Edward Island |
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Charlottetown
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Saskatchewan |
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Prince Albert Regina Saskatoon (John G. Diefenbaker International)
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Alberta |
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Calgary International Edmonton International Fort McMurray Grande Prairie Lethbridge Lloydminster Medicine Hat
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Newfoundland and Labrador |
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Churchill Falls Deer Lake Gander International Goose Bay St. Anthony St. John's International Stephenville Wabush
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Yukon |
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Whitehorse International
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Northwest Territories |
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Yellowknife
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Nunavut |
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Iqaluit
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Consequential Amendments |
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| R.S., c. T-2
|
Tax Court of Canada Act
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|
| 2001, c. 25,
s. 101(1)
|
6. (1) Subsection 12(1) of the Tax Court of
Canada Act is replaced by the following:
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| Jurisdiction
|
12. (1) The Court has exclusive original
jurisdiction to hear and determine references
and appeals to the Court on matters arising
under the Air Travellers Security Charge Act,
the Canada Pension Plan, the Cultural
Property Export and Import Act, Part V.1 of
the Customs Act, the Employment Insurance
Act, Part IX of the Excise Tax Act, the Income
Tax Act, the Old Age Security Act and the
Petroleum and Gas Revenue Tax Act, where
references or appeals to the Court are provided
for in those Acts.
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| 2001, c. 25,
s. 101(2)
|
(2) Subsections 12(3) and (4) of the Act
are replaced by the following:
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| Further
jurisdiction
|
(3) The Court has exclusive original
jurisdiction to hear and determine questions
referred to it under section 173 or 174 of the
Income Tax Act, section 51 or 52 of the Air
Travellers Security Charge Act, section 97.58
of the Customs Act or section 310 or 311 of the
Excise Tax Act.
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| Extensions of
time
|
(4) The Court has exclusive original
jurisdiction to hear and determine
applications for extensions of time under
section 45 or 47 of the Air Travellers Security
Charge Act, section 97.52 or 97.53 of the
Customs Act, section 166.2 or 167 of the
Income Tax Act, subsection 103(1) of the
Employment Insurance Act, section 304 or
305 of the Excise Tax Act, subsection 28(1) of
the Canada Pension Plan or section 33.2 of
the Cultural Property Export and Import Act.
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| 2001, c. 25,
s. 103
|
7. Subsection 18.29(3) of the Act is
replaced by the following:
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|
| Extensions of
time
|
(3) The provisions referred to in subsection
(1) also apply, with any modifications that the
circumstances require, in respect of
applications for extensions of time under
section 45 or 47 of the Air Travellers Security
Charge Act, section 97.51 or 97.52 of the
Customs Act, section 166.2 or 167 of the
Income Tax Act, section 304 or 305 of the
Excise Tax Act, subsection 103(1) of the
Employment Insurance Act, subsection 28(1)
of the Canada Pension Plan or section 33.2 of
the Cultural Property Export and Import Act.
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|
| 2001, c. 25,
s. 110
|
8. Subsection 18.31(2) of the Act is
replaced by the following:
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| Determination
of a question
|
(2) If it is agreed under section 51 of the Air
Travellers Security Charge Act, section 97.58
of the Customs Act or section 310 of the Excise
Tax Act that a question should be determined
by the Court, sections 17.1, 17.2 and 17.4 to
17.8 apply, with any modifications that the
circumstances require, in respect of the
determination of the question.
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| 1990, c. 45,
s. 63
|
9. Subsection 18.32(2) of the Act is
replaced by the following:
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|
| Provisions
applicable to
determination
of a question
|
(2) If an application has been made under
section 52 of the Air Travellers Security
Charge Act or section 311 of the Excise Tax
Act for the determination of a question, the
application or determination of the question
shall, subject to section 18.33, be determined
in accordance with sections 17.1, 17.2 and
17.4 to 17.8, with any modifications that the
circumstances require.
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