BILL S-23 (Royal Assent)

	Amalgamations and Windings-up
Amalgamatio ns	97.4 (1) If two or more corporations (in this section each referred to as a ``predecessor'') are merged or amalgamated to form one corporation (in this section referred to as the ``new corporation''), the new corporation is, for the purposes of this Act, deemed to be a separate person from each of the predecessors and the same corporation as, and a continuation of, each predecessor.
Exception	(2) Subsection (1) does not apply to the merger or amalgamation of two or more corporations that is the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation.
Winding-up	97.41 For the purposes of this Act, if at any time a particular corporation is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before that time, owned by another corporation, the other corporation is deemed to be the same corporation as, and a continuation of, the particular corporation.
	Partnerships
Partnerships	97.42 (1) For the purposes of this Act, anything done by a person as a member of a partnership is deemed to have been done by the partnership in the course of the partnership's activities and not to have been done by the person.
Joint and several or solidary liability	(2) A partnership and each member or former member (each of which is referred to in this subsection as the ``member'') of the partnership (other than a member which is a limited partner and is not a general partner) are jointly and severally or solidarily liable for
	(a) the payment of all amounts that become payable by the partnership under this Act before or during the period during which the member is a member of the partnership or, if the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership, except that
	(i) the member is liable for the payment of amounts that become payable before that period only to the extent of the property and money that is regarded as property or money of the partnership in accordance with the laws of the province governing the partnership, and
	(ii) the payment by the partnership or by any member of the partnership of an amount in respect of the liability discharges the joint liability to the extent of that amount; and
	(b) all other obligations under this Act that arose before or during the period for which the partnership is liable or, if the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a consequence of the dissolution.
	Unincorporated Bodies
Compliance by unincorporate d bodies	97.43 If any amount is required to be paid or any other thing is required to be done under this Act by a person (in this section referred to as the ``body'') that is not an individual, corporation, partnership, trust or estate, the following persons are jointly and severally or solidarily liable to pay that amount or to comply with the requirement:
	(a) every member of the body holding office as president, chairperson, treasurer, secretary or similar officer of the body;
	(b) if there are no members referred to in paragraph (a), every member of any committee having management of the affairs of the body; and
	(c) if there are no members referred to in paragraph (a) or (b), every member of the body.
	The payment of the amount or the fullfilment of the requirement by a member is deemed to be compliance with the requirement.
	Assessments, Objections and Appeals
	Assessments
Assessments - garnishments and non-arms length transfers	97.44 (1) The Minister may assess any amount that a person is liable to pay
	(a) under section 97.28, before the expiry of four years after the notice from the Minister requiring the payment is issued to the person; and
	(b) under section 97.29, at any time.
	The Minister may reassess the amount or make an additional assessment.
Interest	(2) If a person has been assessed an amount under subsection (1), the person shall pay, in addition to the amount, interest at the prescribed rate for the period beginning on the first day after the day the amount was assessed and ending on the day the amount is paid.
Exception	(3) Paragraph (1)(a) does not apply in respect of a reassessment of a person made
	(a) to give effect to a decision on an objection or appeal; or
	(b) with the consent in writing of the person to dispose of an appeal.
When assessment may be made	(4) An assessment under paragraph (1)(a) may be made at any time if the person to be assessed has
	(a) made a misrepresentation that is attributable to the person's neglect, carelessness or wilful default;
	(b) committed fraud in supplying, or failing to supply, any information under this Act; or
	(c) filed a waiver under subsection (5) that is in effect at that time.
Waiver	(5) Any person may, within the time otherwise limited by paragraph (1)(a) for assessing the person, waive the application of that paragraph by filing with the Minister a waiver in the prescribed form specifying the matter in respect of which the person waives the application of that paragraph.
Revoking waiver	(6) Any person who files a waiver may revoke the waiver on six months notice to the Minister by filing with the Minister a notice of revocation of the waiver in the prescribed form.
Liability not affected	97.45 (1) Liability under this Part to pay any amount is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.
Assessment deemed valid	(2) Subject to being reassessed or vacated as a result of an objection or appeal under this Part, an assessment is valid and binding, despite any error, defect or omission in the assessment or in any proceeding under this Part relating to it.
Irregularities	(3) An appeal from an assessment must not be allowed by reason only of an irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Part.
Notice of assessment	97.46 After making an assessment, the Minister must send to the person assessed a notice of assessment.
Assessment before collection	97.47 (1) The Minister may not collect an amount under section 97.44 unless that amount has been assessed.
Payment of remainder	(2) An amount that is unpaid by a person and the subject of a notice of assessment is payable immediately by the person to the Receiver General.
Security if objection or appeal	(3) If a person objects to or appeals from an assessment under this Part, the Minister shall accept security, in an amount and a form satisfactory to the Minister, given by or on behalf of the person, for the payment of any amount that is in controversy.
	Objections and Appeals
Objection to assessment	97.48 (1) Any person who has been assessed under section 97.44 and who objects to the assessment may, within ninety days after the day notice of the assessment is sent to the person, 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.
Issues to be decided	(2) If a person objects to an assessment, the 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) If a notice of objection filed by a person to whom subsection (2) applies does not include the information required by 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 those paragraphs are deemed to have been complied with in respect of the issue if, within 60 days after the request is made, the person submits the information in writing to the Minister.
Limitation on objections	(4) If a person has filed a notice of objection to an assessment and the Minister makes a particular assessment under subsection (8) pursuant to the notice of objection or 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 of subsection (4)	(5) 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) pursuant to the notice of objection, 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 a 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 if it was not filed in the prescribed manner.
Consideration of objection	(8) On receipt of a notice of objection, the Minister must, without delay, reconsider the assessment and vacate or confirm the assessment or make a reassessment.
Waiving reconsideratio n	(9) If, in a notice of objection, a person who 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 or confirming an assessment, the Minister must send to the person objecting a notice of the Minister's decision by registered or certified mail.
Appeal to the Tax Court of Canada	97.49 If a person files a notice of objection to an assessment and the Minister sends to the person a notice of a reassessment or an additional assessment, in respect of any matter dealt with in the notice of objection, the person may, within ninety days after the day the notice of reassessment or additional assessment was sent by the Minister,
	(a) appeal to the Tax Court of Canada; or
	(b) if an appeal has already been instituted in respect of the matter, amend the appeal by joining to it an appeal in respect of the reassessment or additional assessment in any manner and on any terms that the Court directs.
Extension of time by Minister	97.5 (1) If no objection to an assessment is filed under section 97.48, within the time limit otherwise provided, 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) The application must set out the reasons why the notice of objection was not filed within the time otherwise limited by this Part for doing so.
How application made	(3) The application must be made by delivering or mailing the application and a copy of the notice of objection to the Chief of Appeals in a Tax Services Office or Taxation Centre of the Agency.
Exception	(4) The Minister may accept the application even if it was not delivered or mailed to the person or place specified in subsection (3).
Duties of Minister	(5) On receipt of the application, the Minister must, without delay, consider it, and notify the person of his or her decision by registered or certified mail.
Date of objection if application granted	(6) If the application is granted, the notice of objection is deemed to have been filed on the day the decision of the Minister is mailed to the person.
When order to be made	(7) No application may be granted under this section unless
	(a) the application is made within one year after the expiration of the time otherwise limited by this Part for objecting; and
	(b) the person demonstrates that
	(i) within the time otherwise limited by this Part for objecting, the person was unable to act or to give a mandate to act in the person's name, or the person had a bona fide intention to object to the assessment,
	(ii) it would be just and equitable to grant the application, and
	(iii) the application was made as soon as circumstances permitted.
Extension of time by Tax Court of Canada	97.51 (1) A person who has made an application under section 97.5 may apply to the Tax Court of Canada to have the application granted after either
	(a) the Minister has refused the application; or
	(b) ninety days have elapsed after service of the application and the Minister has not notified the person of the Minister's decision.
	If paragraph (a) applies, the application under this subsection must be made within thirty days after the application is refused.
How application made	(2) The application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the documents filed under subsection 97.5(3).
Copy to the Commissioner	(3) After receiving the application, the Tax Court of Canada must send a copy of it to the office of the Commissioner.
Powers of Court	(4) The Tax Court of Canada may dispose of the application by dismissing or granting it. If the Court grants the application, it may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order.
When application to be granted	(5) No application may be granted under this section unless
	(a) the application was made under subsection 97.5(1) within one year after the expiration of the time set out in this Part for objecting; and
	(b) the person demonstrates that
	(i) within the time otherwise limited by this Part for objecting, the person was unable to act or to give a mandate to act in the person's name, or the person had a bona fide intention to object to the assessment,
	(ii) it would be just and equitable to grant the application, and
	(iii) the application was made under subsection 97.5(1) as soon as circumstances permitted.
Extension of time to appeal	97.52 (1) If no appeal to the Tax Court of Canada has been taken under section 97.53 within the time set out in that section, a person may make an application to the Court for an order extending the time within which an appeal may be made, and the Court may make an order extending the time for appealing and may impose any terms that it considers just.
Contents of application	(2) The application must set out the reasons why the appeal was not taken on time.
How application made	(3) The application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the Tax Court of Canada Act, three copies of the application together with three copies of the notice of appeal.
Copy to Deputy Attorney General of Canada	(4) After receiving the application, the Tax Court of Canada must send a copy of the application to the office of the Deputy Attorney General of Canada.
When order to be made	(5) No order may be made under this section unless
	(a) the application was made within one year after the expiration of the time otherwise limited by this Part for appealing; and
	(b) the person demonstrates that
	(i) within the time otherwise limited by this Part for appealing, the person was unable to act or to give a mandate to act in the person's name, or the person had a bona fide intention to appeal,
	(ii) it would be just and equitable to grant the application,
	(iii) the application was made as soon as circumstances permitted, and
	(iv) there are reasonable grounds for appealing from an assessment.
Appeal	97.53 A person who has filed a notice of objection to an assessment under this Part may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after either
	(a) the Minister has confirmed the assessment or has reassessed; or
	(b) 180 days have elapsed after the filing of the notice of objection and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed.
	If paragraph (a) applies, an application to ap peal under this section must be made within ninety days after the day notice is sent to the person under subsection 97.48(10).
Limitation on appeals to the Tax Court of Canada	97.54 (1) Despite section 97.49 and 97.53, a person may appeal to the Tax Court of Canada only with respect to
	(a) an issue in respect of which the person has complied with subsection 97.48(2) in the notice of objection; or
	(b) an issue described in subsection 97.48(5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue.
	If paragraph (a) applies, the person may ap peal only with respect to the relief sought in re spect of the issue specified by the person in the notice.
No right of appeal	(2) Despite sections 97.49 and 97.53, a person may not appeal to the Tax Court of Canada to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person.
Institution of appeal	97.55 An appeal to the Tax Court of Canada under this Part, other than one referred to in section 18.3001 of the Tax Court of Canada Act, must be taken in the manner set out in that Act or in any rules made under that Act.
Notice to Commissioner	97.56 (1) If an appeal referred to in section 18.3001 of the Tax Court of Canada Act is made to the Tax Court of Canada, the Court must immediately send a copy of the notice of appeal to the office of the Commissioner.
Notice, etc., forwarded to Tax Court of Canada	(2) Immediately after receiving notice of an appeal, the Commissioner must forward to the Tax Court of Canada and the appellant copies of all applications, notices of assessment, notices of objection and notifications, if any, that are relevant to the appeal. Once forwarded, the copies form part of the record before the Tax Court of Canada and are evidence of the existence of the documents and of the making of the statements contained in them.
Disposition of appeal	97.57 The Tax Court of Canada may dispose of an appeal from an assessment by dismissing or allowing it. If the appeal is allowed, the Court may vacate the assessment or refer it back to the Minister for reconsideration and reassessment.
References to Tax Court of Canada	97.58 (1) If the Minister and another person agree in writing that a question arising under this Part, in respect of any assessment or proposed assessment, should be determined by the Tax Court of Canada, that question shall be determined by that Court.
Time during consideration not to count	(2) The time between the day proceedings are taken in the Tax Court of Canada to have a question determined and the day the question is finally determined must not be counted in the calculation of
	(a) the four-year period referred to in paragraph 97.44(1)(a);
	(b) the time for service of a notice of objection to an assessment under section 97.48; or
	(c) the time within which an appeal may be instituted under section 97.53.
	(2) Sections 97.21 to 97.58 of the Act, as enacted by subsection (1), apply to amounts that are payable after this Act is assented to, regardless of when the amounts became payable.
	59. (1) Paragraph 99(1)(a) of the French version of the Act is replaced by the following:
	a) tant qu'il n'y a pas eu dédouanement, examiner toutes marchandises importées et en ouvrir ou faire ouvrir tous colis ou contenants, ainsi qu'en prélever des échantillons en quantités raisonnables;
	(2) Paragraph 99(1)(b) of the Act is replaced by the following:
	(b) at any time up to the time of release, examine any mail that has been imported and, subject to this section, open or cause to be opened any such mail that the officer suspects on reasonable grounds contains any goods referred to in the Customs Tariff, or any goods the importation of which is prohibited, controlled or regulated under any other Act of Parliament, and take samples of anything contained in such mail in reasonable amounts;
	(3) Paragraph 99(1)(c) of the French version of the Act is replaced by the following:
	c) tant qu'il n'y a pas eu exportation, examiner toutes marchandises déclarées conformément à l'article 95 et en ouvrir ou faire ouvrir tous colis ou contenants, ainsi qu'en prélever des échantillons en quantités raisonnables;
	(4) Subsection 99(1) of the Act is amended by adding the following after paragraph (c):
	(c.1) at any time up to the time of exportation, examine any mail that is to be exported and, subject to this section, open or cause to be opened any such mail that the officer suspects on reasonable grounds contains any goods the exportation of which is prohibited, controlled or regulated under any Act of Parliament, and take samples of anything contained in such mail in reasonable amounts;
1988, c. 65, s. 79	(5) Paragraphs 99(1)(d) to (f) of the French version of the Act are replaced by the following:
	d) examiner les marchandises au sujet desquelles il soupçonne, pour des motifs raisonnables, qu'il y a eu une erreur de classement tarifaire, de valeur en douane ou d'indication quantitative dans la déclaration en détail ou la déclaration provisoire dont elles ont fait l'objet conformément à l'article 32 ou pour lesquelles est demandé un remboursement ou un drawback en vertu de la présente loi ou du Tarif des douanes, ainsi qu'en prélever des échantillons en quantités raisonnables;
	d.1) examiner les marchandises au sujet desquelles il soupçonne, pour des motifs raisonnables, qu'il y a eu une erreur sur leur origine dans la déclaration en détail ou la déclaration provisoire dont elles ont fait l'objet conformément à l'article 32, ainsi qu'en prélever des échantillons en quantités raisonnables;
	e) examiner les marchandises dont il soupçonne, pour des motifs raisonnables, qu'elles ont donné ou pourraient donner lieu à une infraction soit à la présente loi, soit à toute autre loi fédérale à l'égard de laquelle il a des fonctions d'exécution ou de contrôle d'application, soit aux règlements d'application de ces lois, ainsi qu'en ouvrir ou faire ouvrir tous colis ou contenants;
	f) s'il soupçonne, pour des motifs raisonnables, qu'un moyen de transport ou que les marchandises se trouvant à son bord ont donné ou pourraient donner lieu à une infraction visée à l'alinéa e), immobiliser le moyen de transport, monter à son bord et le fouiller, examiner les marchandises et en ouvrir ou faire ouvrir tous colis ou contenants, ainsi que faire conduire le moyen de transport à un bureau de douane ou à tout autre lieu indiqué pour ces opérations.
	(6) Subsections 99(2) and (3) of the Act are replaced by the following:
Exception for mail	(2) An officer may not open or cause to be opened any mail that is being imported or exported and that weighs thirty grams or less unless the person to whom it is addressed consents or the person who sent it has completed and attached to the mail a label in accordance with article RE 601 of the Letter Post Regulations of the Universal Postal Convention.
Exception for mail	(3) An officer may cause imported mail, or mail that is being exported, that weighs thirty grams or less to be opened in his or her presence by the person to whom it is addressed, the person who sent it or a person authorized by either of those persons.
	60. The Act is amended by adding the following after section 99:
Power to stop	99.1 (1) If an officer has reasonable grounds to suspect that a person has entered Canada without presenting himself or herself in accordance with subsection 11(1), the officer may stop that person within a reasonable time after the person has entered Canada.
Powers of officer	(2) An officer who stops a person referred to in subsection (1) may
	(a) question the person; and
	(b) in respect of goods imported by that person, examine them, cause to be opened any package or container of the imported goods and take samples of them in reasonable amounts.
Search of persons	99.2 (1) An officer may search any person leaving a customs controlled area, other than a prescribed person or a member of a prescribed class of persons who may be searched under subsection (2), if the officer suspects on reasonable grounds that the person has secreted on or about their person anything in respect of which this Act or the regulations have been or might be contravened, anything that would afford evidence with respect to a contravention of this Act or the regulations or any goods the importation or exportation of which is prohibited, controlled or regulated under this or any other Act of Parliament.
Search of prescribed persons	(2) An officer may, in accordance with the regulations, search any prescribed person or member of a prescribed class of persons leaving a customs controlled area.
Person taken before senior officer	(3) An officer who is about to search a person under this section shall, on the request of the person, immediately take that person before the senior officer at the place where the search is to be conducted.
Review by senior officer	(4) A senior officer before whom a person is taken by an officer shall, if the senior officer agrees with the officer that under subsection (1) or (2), as the case may be, the person may be searched, direct that the person be searched or, if the senior officer does not so agree, discharge the person.
Limitations on searches	(5) No person may be searched by an officer who is not of the same sex and, if there is no officer of the same sex at the place at which the search is to be conducted, an officer may authorize any suitable person of the same sex to conduct the search.
Non-intrusive examination of goods	99.3 (1) An officer may, in accordance with the regulations and without individualized suspicion, conduct a non-intrusive examination of goods in the custody or possession of a person leaving a customs controlled area.
Other examination of goods	(2) An officer may examine any goods in the custody or possession of a person leaving a customs controlled area and open or cause to be opened any baggage, package or container and take samples of the goods in reasonable amounts, if the officer suspects on reasonable grounds that this Act or any other Act of Parliament administered or enforced by the officer or any regulations made under it have been or might be contravened in respect of the goods.
Examination of abandoned goods	(3) An officer may, at any time, open or cause to be opened, inspect and detain any baggage, package or container found abandoned in a customs controlled area.
Regulations	99.4 The Governor in Council may make regulations
	(a) prescribing persons or classes of persons who may be searched under subsection 99.2(2);
	(b) respecting, for the purposes of subsection 99.2(2), the circumstances and manner in which searches are to be conducted and the types of searches that may be conducted; and
	(c) respecting, for the purposes of subsection 99.3(1), the manner in which examinations are to be conducted and the machines, instruments, devices or other apparatuses or classes of machines, instruments, devices or apparatuses that may be used to conduct examinations.
1992, c. 28, s. 25(1); 1995, c. 41, ss. 27, 28; 1999, c. 17, s. 124	61. Sections 107 and 108 of the Act are replaced by the following:
Definitions	107. (1) The definitions in this subsection apply in this section.
``customs information'' « renseigneme nt douanier »	``customs information'' means information of any kind and in any form that
	(a) relates to one or more persons and is obtained by or on behalf of the Minister for the purposes of this Act or the Customs Tariff; or
	(b) is prepared from information described in paragraph (a).
``official'' « fonctionnair e »	``official'' means a person who
	(a) is or was employed in the service of Her Majesty in right of Canada or of a province;
	(b) occupies or occupied a position of responsibility in the service of Her Majesty in right of Canada or of a province; or
	(c) is or was engaged by or on behalf of Her Majesty in right of Canada or of a province.
``specified person'' « personne déterminée »	``specified person'' 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 to carry out the provisions of this Act, the Customs Tariff or the Special Import Measures Act. It includes a person who was formerly so employed or engaged or who formerly occupied such a position.
Prohibition - provision or use of customs information	(2) Except as authorized under this section, no person shall
	(a) knowingly provide, or allow to be provided, to any person any customs information;
	(b) knowingly allow any person to have access to any customs information; or
	(c) knowingly use customs information.
Authorized use of customs information by official	(3) An official may use customs information for the purposes of administering or enforcing this Act, the Customs Tariff, the Special Imports Measures Act or Part 2 of the Proceeds of Crime (Money Laundering) Act or for any purpose set out in subsection (4), (5) or (7).
Authorized provision of information	(4) An official may provide, allow to be provided or provide access to customs information if the information
	(a) will be used solely in or to prepare for criminal proceedings commenced under an Act of Parliament;
	(b) will be used solely in or to prepare for any legal proceedings relating to the administration or enforcement of an international agreement relating to trade, this Act, the Customs Tariff, the Special Import Measures Act, any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty or Part 2 of the Proceeds of Crime (Money Laundering) Act, before
	(i) a court of record, including a court of record in a jurisdiction outside Canada,
	(ii) an international organization, or
	(iii) a dispute settlement panel or an appellate body created under an international agreement relating to trade;
	(c) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of this Act, the Canada Pension Plan, the Customs Tariff, the Employment Insurance Act, the Excise Act, the Excise Tax Act, the Export and Import Permits Act, the Income Tax Act, the Special Import Measures Act or Part 2 of the Proceeds of Crime (Money Laundering) Act by an official of the Agency;
	(d) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of this Act, the Excise Act or the Export and Import Permits Act by a member of the Royal Canadian Mounted Police;
	(e) may reasonably be regarded as necessary solely for a purpose relating to the life, health or safety of an individual or to the environment in Canada or any other country;
	(f) will be used solely for a purpose relating to the supervision, evaluation or discipline of a specified person by Her Majesty in right of Canada in respect of a period during which the person was employed or engaged by, or occupied a position of responsibility in the service of, Her Majesty in right of Canada to administer or enforce this Act, the Customs Tariff, the Special Import Measures Act or Part 2 of the Proceeds of Crime (Money Laundering) Act to the extent that the information is relevant for that purpose;
	(g) is reasonably regarded by the official to be information that does not directly or indirectly identify any person; or
	(h) is reasonably regarded by the official to be information relating to the national security or defence of Canada.
Provision of information to certain persons	(5) An official may provide, allow to be provided or provide access to customs information to the following persons:
	(a) a peace officer having jurisdiction to investigate an alleged offence under any Act of Parliament or of the legislature of a province subject to prosecution by indictment, the Attorney General of Canada and the Attorney General of the province in which proceedings in respect of the alleged offence may be taken, if that official believes on reasonable grounds that the information relates to the alleged offence and will be used in the investigation or prosecution of the alleged offence, solely for those purposes;
	(b) a person that is otherwise legally entitled to the information by reason of an Act of Parliament, solely for the purposes for which that person is entitled to the information;
	(c) an official solely for the purposes of developing, administering or enforcing an Act of Parliament or developing or implementing a policy related to an Act of Parliament if the information relates to
	(i) goods, the importation, exportation or in-transit movement of which is or may be prohibited, controlled or regulated under that Act,
	(ii) a person who that official has reasonable grounds to believe may have committed an offence under that Act in respect of goods imported or exported by that person, or
	(iii) goods that may be evidence of an offence under that Act;
	(d) an official, solely for the purpose of administering or enforcing an Act of the legislature of a province, if the information relates to goods that are subject to import, in-transit or export controls or taxation upon importation into the province under that Act;
	(e) an official of a participating province, as defined in subsection 123(1) of the Excise Tax Act, or an official of the province of Quebec, if the information relates to the administration or enforcement of Part IX of that Act in that province, solely for that purpose;
	(f) an official solely for the purpose of the formulation or evaluation of fiscal or trade policy or the development of a remission order under an Act of Parliament;
	(g) an official solely for the purpose of setting off, against any sum of money that may be due to or payable by Her Majesty in right of Canada, a debt due to
	(i) Her Majesty in right of Canada, or
	(ii) Her Majesty in right of a province on account of taxes payable to the province if an agreement exists between Canada and the province under which Canada is authorized to collect taxes on behalf of the province;
	(h) counsel, as defined in subsection 84(4) of the Special Import Measures Act, in accordance with subsection 84(3) of that Act and subject to subsection 84(3.1) of that Act, except that the word ``information'' in those subsections is to be read as a reference to the words ``customs information'';
	(i) an official of the Department of Human Resources Development solely for the purpose of administering or enforcing the Employment Insurance Act, if the information relates to the movement of people into and out of Canada;
	(j) an official of the Department of Citizenship and Immigration solely for the purpose of administering or enforcing the Immigration Act, if the information relates to the movement of people into and out of Canada;
	(k) an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of administering or enforcing the Proceeds of Crime (Money Laundering) Act;
	(l) a person solely for the purpose of determining any entitlement, liability or obligation of the person under this Act or the Customs Tariff including the person's entitlement to any refund, relief, drawback or abatement under those Acts;
	(m) any person, if the information is required to comply with a subpoena or warrant issued or an order made by a court of record in Canada;
	(n) any person, if the information is required to comply with a subpoena or warrant issued or an order made by a court of record outside of Canada, solely for the purposes of criminal proceedings; and
	(o) prescribed persons or classes of persons, in prescribed circumstances for prescribed purposes, solely for those purposes.
Provision of customs information by Minister	(6) The Minister may provide, allow to be provided or provide access to customs information to any person if
	(a) the information may not otherwise be provided, allowed to be provided or provided access to under this section and, in the Minister's opinion, the public interest in providing the information clearly outweighs any invasion of privacy, or any material financial loss or prejudice to the competitive position of the person to whom the information relates, that could result from the provision of the information; or
	(b) in the Minister's opinion, providing the information would clearly benefit the individual to whom the information relates.
Notification of Privacy Commissioner	(7) If customs information provided under subsection (6) is personal information within the meaning of section 3 of the Privacy Act, the Minister must notify, in writing, the Privacy Commissioner appointed under section 53 of that Act of any provision of personal information under that subsection before its provision if reasonably practicable or, in any other case, without delay after the provision. The Privacy Commissioner may, if the Privacy Commissioner considers it appropriate, notify the individual to whom the information relates of the provision of the information.
Providing customs information to other governments	(8) Customs information may be provided by any person to an official or any other person employed by or representing the government of a foreign state, an international organization established by the governments of states, a community of states, or an institution of any such government or organization, in accordance with an international convention, agreement or other written arrangement between the Government of Canada or an institution of the Government of Canada and the government of the foreign state, the organization, the community or the institution, solely for the purposes set out in that arrangement.
Disclosure of customs information to certain persons	(9) An official may provide, allow to be provided or provide access to customs information relating to a particular person
	(a) to that particular person;
	(b) to a person authorized to transact business under this Act or the Customs Tariff as that particular person's agent, at the request of the particular person and on receipt of such fee, if any, as is prescribed; and
	(c) with the consent of that particular person, to any other person.
Evidence	(10) Despite any other Act of Parliament or other law, no official may be required, in connection with any legal proceedings, to give or produce evidence relating to any customs information.
Measures to protect customs information	(11) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of a specified person may order any measure that is necessary to ensure that customs 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.
Appeal from order to disclose customs information	(12) An order or direction that is made in the course of or in connection with any legal proceeding and that requires an official to give or produce evidence relating to customs information may, by notice served on all interested parties, be immediately appealed by the Minister or by the person against whom the order or direction is made
	(a) to 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 or not that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or
	(b) to 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	(13) The court to which the appeal is taken may allow the appeal and quash the order or direction appealed from or may dismiss the appeal. The rules of practice and procedure from time to time governing appeals to the courts apply, with any modifications that the circumstances require, in respect of the appeal.
Stay	(14) An appeal stays the operation of the order or direction appealed from until judgment in the appeal is pronounced.
Regulations	(15) The Governor in Council may make regulations prescribing the circumstances in which fees may be charged for providing or providing access to customs information or making or certifying copies of information and the amount of any such fees.
Passenger information	107.1 (1) The Minister may, under prescribed circumstances and conditions, require any prescribed person or prescribed class of persons to provide, or provide access to, prescribed information about any person on board a conveyance in advance of the arrival of the conveyance in Canada or within a reasonable time after that arrival.
Disclosure	(2) Any person who is required under subsection (1) to provide, or provide access to, prescribed information shall do so despite any restriction under the Aeronautics Act on the disclosure of such information.
1995, c. 41, s. 29; 1997, c. 36, ss. 182, 183	62. Sections 109.1 and 109.11 of the Act are replaced by the following:
Designated provisions	109.1 (1) Every person who fails to comply with any provision of an Act or a regulation designated by the regulations made under subsection (3) is liable to a penalty of not more than twenty-five thousand dollars, as the Minister may direct.
Failure to comply	(2) Every person who fails to comply with any term or condition of a licence issued under this Act or the Customs Tariff or any obligation undertaken under section 4.1 is liable to a penalty of not more than twenty-five thousand dollars, as the Minister may direct.
Designation by regulation	(3) The Governor in Council may make regulations
	(a) designating any provisions of this Act, the Customs Tariff or the Special Import Measures Act or of any regulation made under any of those Acts; and
	(b) establishing short-form descriptions of the provisions designated under paragraph (a) and providing for the use of those descriptions.
1993, c. 25, s. 80; 1995, c. 41, s. 30	63. Section 109.3 of the Act is replaced by the following:
Assessment	109.3 (1) A penalty to which a person is liable under section 109.1 or 109.2 may be assessed by an officer and, if an assessment is made, an officer shall serve on the person a written notice of that assessment by sending it by registered or certified mail or delivering it to the person.
Limitation on assessment	(2) A person shall not be assessed penalties under both sections 109.1 and 109.2 in respect of the same contravention of this Act, the Customs Tariff or the Special Import Measures Act or the regulations made under those Acts.
Penalty in addition to other sanction	(3) An assessment under subsection (1) may be made in addition to a seizure under this Act or a demand for payment under section 124, in respect of the same contravention of this Act or the regulations.
Sufficiency of short-form description	(4) The use on a notice of assessment of a short-form description established under paragraph 109.1(3)(b) or of a description that deviates from that description without affecting its substance is sufficient for all purposes to describe the contravention.
1993, c. 25, s. 80	64. Section 109.5 of the Act is replaced by the following:
Interest on penalties	109.5 (1) Subject to subsection (2), a person on whom a notice of assessment of a penalty has been served under section 109.3 shall pay, in addition to the penalty, interest at the prescribed rate for the period beginning on the day after the notice was served on the person and ending on the day the penalty has been paid in full, calculated on the outstanding balance of the penalty.
Exception	(2) Interest is not payable if the penalty is paid in full by the person within thirty days after the date of the notice of assessment.
	65. Section 115 of the Act is replaced by the following:
Copies of records	115. (1) If any record is examined or seized under this Act, the Minister, or the officer by whom it is examined or seized, may make or cause to be made one or more copies of it, and a copy purporting to be certified by the Minister or a person authorized by the Minister is admissible in evidence and has the same probative force as the original would have if it had been proved in the ordinary way.
Detention of records seized	(2) No record that has been seized as evidence under this Act shall be detained for a period of more than three months unless, before the expiration of that period,
	(a) the person from whom it was seized agrees to its further detention for a specified period;
	(b) a justice of the peace is satisfied on application that, having regard to the circumstances, its further detention for a specified period is warranted and he or she so orders; or
	(c) judicial proceedings are instituted in which the seized record may be required.
	66. Section 123 of the Act is replaced by the following:
Review of forfeiture	123. The forfeiture of goods or conveyances seized under this Act or any money or security held as forfeit in lieu of such goods or conveyances is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 127.1 and 129.
	67. (1) Section 124 of the Act is amended by adding the following after subsection (4):
Value of exported goods	(4.1) Sections 117 and 119 and subsection (2) apply to a contravention of this Act or the regulations in respect of goods that have been or are about to be exported, except that the references to ``value for duty of the goods'' in those provisions are to be read as references to ``value of the goods''.
Value of goods	(4.2) For the purposes of subsection (4.1), the expression ``value of the goods'' means the total of all payments made or to be made by the purchaser of the goods to or for the benefit of the vendor.
Value of goods set by Minister	(4.3) If the value of the goods cannot be determined under subsection (4.2), the Minister may determine that value.
	(2) Section 124 of the Act is amended by adding the following after subsection (5):
Interest	(6) A person on whom a notice of ascertained forfeiture has been served shall pay, in addition to the amount set out in the notice, interest at the prescribed rate for the period beginning on the day after the notice was served and ending on the day the amount is paid in full, calculated on the outstanding balance. However, interest is not payable if the amount is paid in full within thirty days after the date of the notice.
1993, c. 25, s. 81	68. Section 127 of the Act is replaced by the following:
Review of ascertained forfeiture or penalty assessment	127. The debt due to Her Majesty as a result of a notice served under section 109.3 or a demand under section 124 is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by sections 127.1 and 129.
Corrective measures	127.1 (1) The Minister, or any officer designated by the Minister for the purposes of this section, may cancel a seizure made under section 110, cancel or reduce a penalty assessed under section 109.3 or an amount demanded under section 124 or refund an amount received under any of sections 117 to 119 within thirty days after the seizure, assessment or demand, if
	(a) the Minister is satisfied that there was no contravention; or
	(b) there was a contravention but the Minister considers that there was an error with respect to the amount assessed, collected, demanded or taken as security and that the amount should be reduced.
Interest	(2) If an amount is returned to a person under paragraph (1)(a), the person shall be given interest on that amount at the prescribed rate for the period beginning on the day after the amount was originally paid by that person and ending on the day it was returned.
1993, c. 25, s. 82	69. Subsection 129(1) of the Act is replaced by the following:
Request for Minister's decision	129. (1) The following persons may, within ninety days after the date of a seizure or the service of a notice, request a decision of the Minister under section 131 by giving notice in writing, or by any other means satisfactory to the Minister, to the officer who seized the goods or conveyance or served the notice or caused it to be served, or to an officer at the customs office closest to the place where the seizure took place or closest to the place from where the notice was served:
	(a) any person from whom goods or a conveyance is seized under this Act;
	(b) any person who owns goods or a conveyance that is seized under this Act;
	(c) any person from whom money or security is received pursuant to section 117, 118 or 119 in respect of goods or a conveyance seized under this Act; or
	(d) any person on whom a notice is served under section 109.3 or 124.
	70. The Act is amended by adding the following after section 129:
Extension of time by Minister	129.1 (1) If no request for a decision of the Minister is made under section 129 within the time provided in that section, a person may apply in writing to the Minister for an extension of the time for making the request and the Minister may grant the application.
Reasons	(2) An application must set out the reasons why the request was not made on time.
Burden of proof of application	(3) The burden of proof that an application has been made under subsection (1) lies on the person claiming to have made it.
Notice of decision	(4) The Minister must, without delay after making a decision in respect of an application, notify the applicant in writing of the decision.
Conditions for granting application	(5) The application may not be granted unless
	(a) it is made within one year after the expiration of the time provided in section 129; and
	(b) the applicant demonstrates that
	(i) within the time provided in section 129, the applicant was unable to request a decision or to instruct another person to request a decision on the applicant's behalf or the applicant had a bona fide intention to request a decision,
	(ii) it would be just and equitable to grant the application, and
	(iii) the application was made as soon as circumstances permitted.
Extension of time by Federal Court	129.2 (1) A person may apply to the Federal Court to have their application under section 129.1 granted if
	(a) the Minister dismisses that application; or
	(b) ninety days have expired after the application was made and the Minister has not notified the person of a decision made in respect of it.
	If paragraph (a) applies, the application under this subsection must be made within ninety days after the application is dismissed.
Application process	(2) The application must be made by filing a copy of the application made under section 129.1, and any notice given in respect of it, with the Minister and the Administrator of the Court.
Powers of the Court	(3) The Court may grant or dismiss the application and, if it grants the application, may impose any terms that it considers just or order that the request under section 129 be deemed to have been made on the date the order was made.
Conditions for granting application	(4) The application may not be granted unless
	(a) the application under subsection 129.1(1) was made within one year after the expiration of the time provided in section 129; and
	(b) the person making the application demonstrates that
	(i) within the time provided in section 129 for making a request for a decision of the Minister, the person was unable to act or to instruct another person to act in the person's name or had a bona fide intention to request a decision,
	(ii) it would be just and equitable to grant the application, and
	(iii) the application was made as soon as circumstances permitted.
	71. Subsection 130(3) of the Act is replaced by the following:
Evidence	(3) Evidence may be given under subsection (2) by affidavit made before any person authorized by an Act of Parliament or of the legislature of a province to administer oaths or take affidavits.
1993, c. 25, s. 84	72. (1) Subsection 131(1) of the Act is amended by adding the word ``or'' at the end of paragraph (b) and by replacing paragraphs (c) and (d) with the following:
	(c) in the case of a penalty assessed under section 109.3 against a person for failure to comply with subsection 109.1(1) or (2) or a provision that is designated under subsection 109.1(3), whether the person so failed to comply.
	(2) Section 131 of the Act is amended by adding the following after subsection (1):
Exception	(1.1) A person on whom a notice is served under section 130 may notify the Minister, in writing, that the person will not be furnishing evidence under that section and authorize the Minister to make a decision without delay in the matter.
1993, c. 25, s. 85	73. Paragraph 132(1)(b) of the Act is replaced by the following:
	(b) where, as a result of a decision made by the Minister under paragraph 131(1)(c), the Minister decides that a penalty that was assessed under section 109.3 is not justified by the facts or the law, the Minister shall forthwith cancel the assessment of the penalty and authorize the return of any money paid on account of the penalty and any interest that was paid under section 109.5 in respect of the penalty.
1993, c. 25, s. 86(2)	74. (1) Subsection 133(1.1) of the Act is replaced by the following:
Powers of Minister	(1.1) If the Minister decides under paragraph 131(1)(c) that the person failed to comply, the Minister may, subject to any terms and conditions that the Minister may determine,
	(a) remit any portion of the penalty assessed under section 109.3; or
	(b) demand that an additional amount be paid.
	If an additional amount is demanded, the total of the amount assessed and the additional amount may not exceed the maximum penalty that could be assessed under section 109.3.
1993, c. 25, s. 86(3)	(2) Subsection 133(7) of the Act is replaced by the following:
Interest	(7) If an amount of money is demanded under paragraph (1)(c) or (1.1)(b), the person to whom the demand is made shall pay the amount demanded together with interest at the prescribed rate for the period beginning on the day after the notice is served under subsection 131(2) and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount. However, interest is not payable if the amount demanded is paid in full within thirty days after the notice is served.
1992, c. 1, s. 62, c. 51, s. 45; 1998, c. 30, par. 14(e); 1999, c. 3, s. 60, c. 17, par. 127(l)	75. Sections 138 and 139 of the Act are replaced by the following:
Third party claims	138. (1) If goods or a conveyance is seized as forfeit under this Act or if a conveyance is detained under subsection 97.25(2), any person, other than the person in whose possession it was when seized or detained, who claims an interest in it as owner, mortgagee, hypothecary creditor, lien-holder or holder of any like interest may, within ninety days after the seizure or detention, apply for a decision by the Minister under section 139.
Application procedure	(2) A person may apply for a decision by giving notice in writing to the officer who seized or detained the goods or conveyance or to an officer at the customs office closest to the place where the seizure or detention took place.
Burden of proof of application	(3) The burden of proof that an application has been made under subsection (1) lies on the person claiming to have made it.
Provision of evidence	(4) A person who applies under subsection (1) must provide evidence that relates to their interest in the seized or detained goods or conveyance and any other evidence requested by the Minister in respect of that interest.
Manner of giving evidence	(5) Evidence may be given under subsection (4) by affidavit made before any person authorized by an Act of Parliament or of the legislature of a province to administer oaths or take affidavits.
Late applications	(6) The Minister may accept an application made within one year after the expiration of the ninety days referred to in subsection (1) by a person who has not claimed an interest in the seized or detained goods or conveyance within those ninety days.
Conditions for late applications	(7) When making an application under subsection (6), the person must demonstrate to the Minister that
	(a) within the time provided in subsection (1) for making an application the person
	(i) was unable to act or to instruct another person to act in the person's name, or
	(ii) had a bona fide intention to apply under that subsection;
	(b) it would be just and equitable to grant the application; and
	(c) the application was made as soon as circumstances permitted.
Decision of Minister	139. The Minister must decide an application made under section 138 without delay and, if the Minister is satisfied that the following conditions are met, must make a determination that the applicant's interest in the goods or conveyance is not affected by the seizure or detention and as to the nature and extent of the applicant's interest at the time of the contravention or use:
	(a) the applicant acquired the interest in good faith before the contravention or use;
	(b) the applicant is innocent of any complicity or collusion in the contravention or use; and
	(c) the applicant exercised all reasonable care in respect of any person permitted to obtain possession of the goods or conveyance in order to satisfy the applicant that it was not likely to be used in a contravention or, if the applicant is a mortgagee, hypothecary creditor or lien-holder, the applicant exercised that care in relation to the mortgagor, hypothecary debtor or lien-giver.
Order	139.1 (1) A person who makes an application under section 138 may, within ninety days after being notified of the decision, apply for an order under this section by giving notice in writing to the court.
Meaning of ``court''	(2) In this section, ``court'' means
	(a) in the Province of Ontario, the Superior Court of Justice;
	(b) in the Province of Quebec, the Superior Court;
	(c) in the Provinces of Nova Scotia and British Columbia, the Yukon Territory and the Northwest Territories, the Supreme Court;
	(d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen's Bench;
	(e) in the Provinces of Prince Edward Island and Newfoundland, the Trial Division of the Supreme Court; and
	(f) in Nunavut, the Nunavut Court of Justice.
Date of hearing	(3) A judge of the court must fix a day, not less than thirty days after the application has been made, for the hearing of the application.
Notice to Minister	(4) The applicant, no later than fifteen days before the day fixed for the hearing, must serve notice of the application and of the hearing on the Minister, or an officer designated by the Minister for the purposes of this section.
Service by registered mail	(5) Service of the notice is sufficient if it is sent by registered mail addressed to the Minister.
Order	(6) The applicant is entitled to an order declaring that the applicant's interest is not affected by the seizure or detention and declaring the nature and extent of the applicant's interest at the time of the contravention or use if, on the hearing of the application, the court is satisfied that the applicant
	(a) acquired the interest in good faith prior to the contravention or use;
	(b) is innocent of any complicity or collusion in the contravention or use; and
	(c) exercised all reasonable care in respect of any person permitted to obtain possession of the goods or conveyance in order to satisfy the applicant that it was not likely to be used in a contravention or, if the applicant is a mortgagee, hypothecary creditor or lien-holder, that the applicant exercised that care in relation to the mortgagor, hypothecary debtor or lien-giver.
	76. Subsection 140(1) of the Act is replaced by the following:
Appeal	140. (1) A person who makes an application under section 139.1 or the Crown may appeal to the court of appeal from an order made under that section and the appeal shall be asserted, heard and decided according to the ordinary procedure governing appeals to the court of appeal from orders or judgments of a court.
1999, c. 17, par. 127(m)	77. Section 141 of the Act is replaced by the following:
Goods or conveyance given to applicant	141. (1) The Commissioner, on application by a person whose interest in a conveyance detained under subsection 97.25(2) or in goods or a conveyance seized as forfeit under this Act has been determined under section 139 or ordered under section 139.1 or 140 to be unaffected by the seizure or detention, shall direct that
	(a) in the case of goods or a conveyance the forfeiture of which has become final, the goods or conveyance, as the case may be, be given to the applicant; and
	(b) in the case of a conveyance detained under subsection 97.25(2), the conveyance be given to the applicant.
Amount paid if goods or conveyance sold	(1.1) If goods or a conveyance that is to be given to the applicant has been sold or disposed of, an amount calculated on the basis of the interest of the applicant in the goods or conveyance at the time of the contravention or use, as determined under section 139 or ordered under section 139.1 or 140, shall be paid to the applicant.
Limit on amount paid	(2) The total amount paid under subsection (1.1) in respect of goods or a conveyance shall, if the goods or conveyance was sold or otherwise disposed of under this Act, not exceed the proceeds of the sale or disposition, if any, less any costs incurred by Her Majesty in respect of the goods or conveyance, and, if there are no proceeds of disposition, no payment shall be made pursuant to subsection (1.1).
1990, c. 8, s. 50; 1992, c. 28, s. 28; 1993, c. 25, s. 87; 2000, c. 30, s. 161(1)	78. The heading before section 143 and sections 143 to 147 of the Act are repealed.
	79. The Act is amended by adding the following after section 148:
Members of partnerships	148.1 (1) For the purposes of this Act,
	(a) a reference in any notice or other document to the firm name of a partnership is to be read as a reference to all the members of the partnership; and
	(b) any notice or other document is deemed to have been provided to each member of a partnership if the notice or other document is mailed to, served on or otherwise sent to the partnership
	(i) at its latest known address or place of business, or
	(ii) at the latest known address
	(A) if it is a limited partnership, of any member of the limited partnership whose liability as a member is not limited, or
	(B) in any other case, of any member of the partnership.

Amalgamations and Windings-up

Partnerships

Unincorporated Bodies

Assessments, Objections and Appeals