RELATED AMENDMENTS

R.S., c. A-1

Access to Information Act

86. Schedule II to the Access to Information Act is amended by replacing the reference to ``section 107'' opposite the reference to ``Customs Act'' with a reference to ``sections 107 and 107.1''.

R.S., c. C-10

Canada Post Corporation Act

87. (1) Section 42 of the Canada Post Corporation Act is amended by adding the following after subsection (1):

Submission of exported mail to customs officer

(1.1) On request of a customs officer, all mail leaving Canada for a place outside Canada that contains or is suspected to contain anything the exportation of which is prohibited, controlled, regulated or subject to reporting under the Customs Act or any other Act of Parliament shall be submitted by the Corporation to the customs officer.

(2) Subsection 42(3) of the Act is replaced by the following:

Mail subject to customs laws

(3) A customs officer shall deal with mail submitted to him or her under this section in accordance with the laws relating to customs and the importation and exportation of goods and, subject to those laws, shall deliver it to the addressee, on payment of any postage due, or return it to the Corporation.

1997, c. 36

Customs Tariff

88. (1) Subsections 123(1) to (3) of the French version of the Customs Tariff are replaced by the following:

Intérêts

123. (1) Quiconque est astreint, en application du paragraphe 114(1), à payer une somme, sauf pour des droits perçus au titre de la Loi sur les mesures spéciales d'importation, paie, en plus de cette somme, des intérêts au taux qui est déterminé , calculés sur les arriérés pour la période commençant le lendemain de l'octroi du remboursement ou du drawback et se terminant le jour de son paiement intégral.

Intérêts : contraven-
tions ou réaffectations

(2) Sous réserve du paragraphe (4), quiconque est astreint, en application des paragraphes 118(1) ou (2), à payer une somme, sauf pour des droits perçus au titre de la Loi sur les mesures spéciales d'importation, paie, en plus de cette somme, des intérêts au taux qui est déterminé , calculés sur les arriérés pour la période commençant le jour où la somme devient exigible et se terminant le jour de son paiement intégral.

Intérêts : sous-produits ou résidus ou déchets vendables

(3) Sous réserve du paragraphe (4), quiconque est astreint, en application des articles 121 ou 122, à payer une somme, sauf pour des droits perçus au titre de la Loi sur les mesures spéciales d'importation, paie, en plus de cette somme, des intérêts au taux qui est déterminé , calculés sur les arriérés pour la période commençant le lendemain de la production des sous-produits ou des résidus ou déchets vendables et se terminant le jour de son paiement intégral.

(2) Subsections 123(5) and (6) of the Act are replaced by the following:

Computation of interest on certain duties

(5) A person who is liable under paragraph 118(1)(b) or section 121 or 122 to pay an amount in respect of duty levied under the Special Import Measures Act shall pay interest at the specified rate for the period beginning on the ninety-first day after the day the amount became payable and ending on the day the amount is paid in full, calculated on the amount of the balance outstanding.

Computation of interest on certain duties

(6) A person who is liable under section 98, subsection 114(1) or paragraph 118(2)(b) to repay the amount of a drawback or relief in respect of duty levied under the Special Import Measures Act and any interest on the drawback shall pay, in addition to those amounts, interest at the specified rate for the period beginning on the first day after the day the drawback was granted or the person failed to comply with a condition to which the relief was subject, as the case may be, and ending on the day those amounts are repaid in full, calculated on the amount of the balance outstanding.

89. Section 124 of the Act is replaced by the following:

Interest to be compounded

124. Interest computed at a prescribed rate or at a specified rate shall be compounded daily and, if interest computed in respect of an amount under a provision of this Act is unpaid on the day it would, but for this section, have ceased to be computed under that provision, interest at the specified rate, computed and compounded daily on the unpaid interest from that day to the day it is paid, shall be paid in the same manner as the provision requires the principal amount to be paid.

90. Subsection 127(2) of the Act is replaced by the following:

Interest on SIMA duty

(2) A person who, under a provision of this Part other than section 115, is granted a drawback or refund of an amount in respect of duty levied under the Special Import Measures Act shall be granted, in addition to the drawback or refund, interest on it at the prescribed rate for the period beginning on the ninety-first day after the day an application for the drawback or refund is made in accordance with this Part and ending on the day the drawback or refund is granted.

R.S., c. S-15

Special Import Measures Act

91. (1) The definition ``release'' in subsection 2(1) of the Special Import Measures Act is replaced by the following:

``release''
« dédouaneme nt »

``release'' means

      (a) in respect of goods, to authorize the removal of the goods from a customs office, sufferance warehouse, bonded warehouse or duty free shop for use in Canada, and

      (b) in respect of goods to which paragraph 32(2)(b) of the Customs Act applies, to receive the goods at the place of business of the importer, owner or consignee;

(2) Section 2 of the Act is amended by adding the following after subsection (9):

Application of Customs Act

(10) The Customs Act applies, with any modifications that the circumstances require, in respect of

    (a) the payment, collection or refund of any duty levied or returned under this Act;

    (b) the payment, collection, refund or waiver of interest on duty payable or returned under this Act; and

    (c) the time within which duties payable under this Act, or security posted under this Act, are deemed to be paid or posted.

1994, c. 47, s. 149(1), par. 185(2)(b) (E); 1999, c. 17, par. 183(1)(h)

92. (1) Subsection 8(1) of the Act is replaced by the following:

Imposition of provisional duty

8. (1) Where the Commissioner makes a preliminary determination of dumping or subsidizing in an investigation under this Act and considers that the imposition of provisional duty is necessary to prevent injury, retardation or threat of injury, the importer in Canada of dumped or subsidized goods that are of the same description as any goods to which the preliminary determination applies and that are released during the period commencing on the day the preliminary determination is made and ending on the earlier of

    (a) the day on which the Commissioner causes the investigation to be terminated pursuant to subsection 41(1) with respect to goods of that description, and

    (b) the day on which the Tribunal makes an order or finding with respect to goods of that description,

shall, within the time prescribed under the Customs Act for the payment of duties , at the option of the importer,

    (c) pay or cause to be paid on the imported goods provisional duty in an amount not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods, or

    (d) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.

1988, c. 65, s. 26(1); 1994, c. 47, par. 185(2)(c) (E); 1999, c. 12, ss. 3(1), (2), c. 17, paras. 183(1)( h), 184(a)

(2) Subsections 8(1.1) and (1.2) of the Act are replaced by the following:

Imposition of provisional duties on referral back to Tribunal

(1.1) If an order or finding of the Tribunal under subsection 43(1), 76.02(4) respecting a review under subsection 76.02(1), or 91(3), other than an order or finding described in any of sections 3 to 6, is referred back to the Tribunal under subsection 77.015(3) or (4) or 77.019(5), or under subsection 77.15(3) or (4) or 77.19(4), the importer of dumped or subsidized goods that are of the same description as any goods to which the order or finding applies and that are released during the period beginning on the day on which the preliminary determination is made under subsection 38(1) and ending on the day on which the Tribunal makes an order or finding, on the referral back, with respect to goods of that description, shall, within the time prescribed under the Customs Act for the payment of duties , at the option of the importer,

    (a) pay or cause to be paid on the imported goods provisional duty in an amount not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods; or

    (b) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.

Imposition of provisional duties on referral back from Federal Court of Appeal

(1.2) If an order or finding of the Tribunal under subsection 43(1), 76.02(4) respecting a review under subsection 76.02(1), or 91(3), other than an order or finding described in any of sections 3 to 6, is referred back to the Tribunal by the Federal Court of Appeal, the importer of dumped or subsidized goods that are of the same description as any goods to which the order or finding applies and that are released during the period beginning on the day on which the preliminary determination is made under subsection 38(1) and ending on the day on which the Tribunal makes an order or finding, on the referral back, with respect to goods of that description, shall, within the time prescribed under the Customs Act for the payment of duties , at the option of the importer,

    (a) pay or cause to be paid on the imported goods provisional duty in an amount not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods; or

    (b) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.

R.S., c. 1 (2nd Supp.), s. 198(2)

(3) Subsections 8(3) and (4) of the Act are repealed.

1999, c. 17, par. 183(1)(i)

(4) The portion of subsection 8(6) of the Act after paragraph (b) and before paragraph (c) is replaced by the following:

shall, within the time prescribed under the Customs Act for the payment of duties, at the option of the importer ,

1999, c. 12, par. 52(b)(E), c. 17, par. 183(1)(i)

(5) The portion of subsection 8(6) of the Act after paragraph (c) is replaced by the following:

    (d) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.

R.S., c. 1 (2nd Supp.), s. 199(2); 1994, c. 47, s. 150; 1999, c. 17, par. 183(1)(n)

93. Section 11 of the Act is replaced by the following:

Duty payable by importer in Canada

11. The importer in Canada of any goods imported into Canada in respect of which duty, other than provisional duty, is payable shall, notwithstanding any security posted pursuant to section 8 or 13.2, pay or cause to be paid all such duties on the goods.

R.S., c. 1 (2nd Supp.), s. 200; 1988, c. 65, s. 30

94. Section 13.1 of the Act is repealed.

1994, c. 47, s. 151; 1999, c. 17, par. 183(1)(q)

95. Subsection 13.2(4) of the Act is replaced by the following:

Posting of security

(4) An importer of goods that are of the same description as any goods to which a review under subsection (3) applies and that are released during the period beginning on the day the review is initiated and ending on the day on which the Commissioner completes the review shall, within the time prescribed under the Customs Act for the payment of duties , post, or cause to be posted, security in the prescribed manner and form and in an amount, or of a value, equal to the margin of dumping of, or amount of subsidy on, the goods.

1994, c. 47, s. 177

96. Paragraph 60(1)(b) of the Act is replaced by the following:

    (b) the whole or a part of any duty, or duty and interest paid (other than interest that was paid because duties were not paid when required by subsection 32(5) or section 33 of the Customs Act), in excess of the duties owing in respect of the goods shall be returned to the importer forthwith,

97. The Act is amended by adding the following after section 60:

Notice to be given

60.1 If a determination or a re-determination has been made under section 55, subsection 56(1) or section 57 or 59, notice of the determination or re-determination shall be given without delay to the importer in Canada.

R.S., c. 1 (2nd Supp.), s. 207; 1994, c. 47, s. 178

98. Section 62.1 of the Act is repealed.

99. Sections 91 to 98 apply in relation to goods of a NAFTA country as defined in subsection 2(1) of the Special Import Measures Act.

R.S., c. T-2

Tax Court of Canada Act

1990, c. 45, s. 55

100. Subsection 2.2(2) of the Tax Court of Canada Act is replaced by the following:

Definition of ``amount in dispute''

(2) For the purposes of this Act, the ``amount in dispute'' in an appeal means

    (a) in the case of an appeal under Part V.1 of the Customs Act, the total of all amounts assessed by the Minister of National Revenue under section 97.44 of that Act; and

    (b) in the case of an appeal under Part IX of the Excise Tax Act,

      (i) the amount of tax, net tax and rebate, within the meaning of that Part, that is in issue in the appeal,

      (ii) any interest or penalty under that Part that is in issue in the appeal, and

      (iii) any amount of tax, net tax or rebate, within the meaning of that Part, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal.

1996, c. 23, s. 188

101. (1) Subsection 12(1) of the Act is replaced by the following:

Jurisdiction

12. (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under 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.

1990, c. 45, s. 57(2); 1998, c. 19, s. 290

(2) Subsections 12(3) and (4) of the Act are replaced by the following:

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 97.58 of the Customs Act or section 310 or 311 of the Excise Tax Act.

Extensions of time

(4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under 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.

1990, c. 45, s. 58

102. Subsection 18.18(2) of the Act is replaced by the following:

Calculation of time limits

(2) For the purpose of calculating a time limit for the purposes of section 18.3003 or 18.3005, the following periods shall be excluded :

    (a) the period beginning on December 21 in any year and ending on January 7 of the next year; and

    (b) the period during which proceedings are stayed in accordance with subsection 106(3) of the Customs Act, in the case of an appeal under Part V.1 of that Act, or subsection 327(4) of the Excise Tax Act, in the case of an appeal under Part IX of that Act .

1998, c .19, s. 295(2)

103. Subsection 18.29(3) of the Act is replaced by the following:

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 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.

1998, c. 19, s. 296(1)

104. Section 18.3001 of the Act is replaced by the following:

Application - Customs Act and Excise Tax Act

18.3001 Subject to section 18.3002, if a person has so elected in the notice of appeal for an appeal under Part V.1 of the Customs Act or Part IX of the Excise Tax Act or at such later time as is provided in the rules of Court, this section and sections 18.3003 to 18.302 apply, with any modifications that the circumstances require.