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;