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Bill C-11

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PART IV

ABATEMENTS AND REFUNDS

175. (1) The portion of subsection 74(1) of the Act before paragraph (a) is replaced by the following:

Refund

74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part of those duties, and the Minister may grant to that person a refund of all or part of those duties, if

1988, c. 65, s. 72; 1997, c. 14, s. 43(2)

(2) Subsection 74(1) of the Act is amended by striking out the ``or'' at the end of paragraph (c.11) and by replacing paragraph (d) with the following:

    (d) the calculation of duties owing was based on a clerical, typographical or similar error;

    (e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2) of origin (other than in the circumstances described in paragraph (c.1) or (c.11)), tariff classification or value for duty in respect of the goods and the determination has not been the subject of a decision under any of sections 59 to 61;

    (f) the goods, or other goods into which they have been incorporated, are sold or otherwise disposed of to a person, or are used, in compliance with a condition imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff, or under any regulations made under that Act in respect of a tariff item in that List, before any other use is made of the goods in Canada; or

    (g) the duties were overpaid or paid in error for any reason that may be prescribed.

1993, c. 44, s. 98(2); 1997, c. 14, s. 43(3)

(3) Subsections 74(1.1) and (2) of the Act are replaced by the following:

Refund treated as re-determinati on

(1.1) The granting of a refund under paragraph (1)(c.1), (c.11), (e) or (f) or, if the refund is based on tariff classification, value for duty or origin, under paragraph (1)(g) is to be treated for the purposes of this Act, other than section 66, as if it were a re-determination made under paragraph 59(1)(a).

Duties

(1.2) The duties that may be refunded under paragraph (1)(f) do not include duties or taxes levied under the Excise Tax Act, the Excise Act or the Special Import Measures Act.

Claims for refund

(2) No refund shall be granted under any of paragraphs (1)(a) to (c) and (d) in respect of a claim unless written notice of the claim and the reason for it is given to an officer within the prescribed time.

1997, c. 14, s. 43(4)

(4) Subparagraphs 74(3)(b)(i) and (ii) of the Act are replaced by the following:

      (i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f) or (g) , four years after the goods were accounted for under subsection 32(1), (3) or (5), and

      (ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed .

1997, c. 14, s. 43(5)

(5) Subsections 74(4) to (6) of the Act are replaced by the following:

Effect of denial of refund

(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a) if

    (a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not eligible for preferential tariff treatment under a free trade agreement; or

    (b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied because the origin, tariff classification or value for duty of the goods as claimed in the application is incorrect.

Effect of denial of refund

(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e), (f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it were a re-determination under this Act of origin, tariff classification or value for duty .

1990, c. 36, s. 2

176. Section 74.1 of the Act is repealed.

177. Section 77 of the Act is repealed.

1992, c. 28, s. 20(1)

178. Subsection 80(1) of the Act is re placed by the following:

Interest on refunds

80. (1) Any person who is granted a refund of duties (other than amounts in respect of duty levied under the Special Import Measures Act) under section 74, 76 or 79 shall be granted, in addition to the refund, interest on the refund at the prescribed rate for the period beginning on the ninety-first day after the day an application for the refund is received in accordance with paragraph 74(3)(b) and ending on the day the refund is granted.

1992, c. 28, s. 21(1)

179. Section 80.1 of the Act is replaced by the following:

Interest on past refunds

80.1 Notwithstanding subsection 80(1), any person who, under paragraph 74(1)(g) , is granted a refund of duties on imported goods on which the rate of customs duty is reduced by a retroactive order or regulation of the Governor in Council made under the Customs Tariff shall be granted, in addition to the refund, interest at the prescribed rate for the period beginning on the day after the day the duties were paid and ending on the day the refund is granted, calculated on the amount of the refund.

180. The Act is amended by adding the following after section 80.1:

Excess to be repaid

80.2 (1) Subject to subsection (2), if an abatement or refund is granted to a person under sections 73 to 76 and the person is not entitled to all or part of it, the person is liable to repay the amount to which they are not entitled to Her Majesty in right of Canada, on the day it is received by the person, together with any interest that was granted to the person under section 80 or 80.1 on that amount.

Excess to be repaid - paragraph 74(1)(f)

(2) If an abatement or refund is granted to a person under paragraph 74(1)(f) and the goods are sold or otherwise disposed or are subsequently used in a manner that fails to comply with a condition imposed under a tariff item in the List of Tariff Provisions in the schedule to the Customs Tariff, the person who was granted the refund or abatement

    (a) shall, within ninety days after the failure to comply, report the failure to an officer at a customs office; and

    (b) is, from the day of the failure to comply, liable to repay to Her Majesty in right of Canada any amount to which they are not entitled, together with any interest that was granted to the person under section 80 or 80.1 on that amount .

1992, c. 28, s. 24(1); 1993, c. 25, ss. 77, 78; 1995, c. 41, ss. 23 to 26

181. The headings before section 88 and sections 88 to 94 of the Act are repealed.

1995, c. 41, s. 29

182. Paragraphs 109.1(a) and (b) of the Act are replaced by the following:

    (a) with the terms and conditions on which a licence was issued under section 24 of this Act or section 91 of the Customs Tariff, or

    (b) with a regulation made under section 30 or 40 of this Act or any of paragraphs 99(f) to (i) or section 100 of the Customs Tariff,

1995, c. 41, s. 29

183. Section 109.11 of the Act is replaced by the following:

Definition of ``duties payable''

109.11 (1) In this section, ``duties payable'' means duties that have not been paid but does not include, for the purposes of calculating a penalty under subsection (2) or (3) in respect of a failure to comply with subsection 118(1) or (2), 121(1) or 122(1) of the Customs Tariff, an amount in respect of duty levied under the Special Import Measures Act.

Contravention relating to release

(2) Every person who fails to comply with section 31, 32.2 or 80.2 of this Act or subsection 95(1), 118(1) or (2), 121(1) or 122(1) of the Customs Tariff is liable to a penalty equal to the total of

    (a) an amount equal to 5% of the duties payable, and

    (b) an amount equal to the product obtained when 1% of the duties payable that were unpaid when the amount was required to be paid, is multiplied by the number of complete months, not exceeding 12, from the day on which the amount was required to be paid to the day on which the amount was paid.

Repeated failures

(3) Every person who fails to comply with section 31, 32.2 or 80.2 of this Act or subsection 95(1), 118(1) or (2), 121(1) or 122(1) of the Customs Tariff and by whom, at the time of failure, a penalty was payable under this subsection or subsection (2) in respect of a failure to comply in any of the three preceding years is liable to a penalty equal to the total of

    (a) an amount equal to 10% of the duties payable, and

    (b) an amount equal to the product obtained when 2% of the duties payable that were unpaid when the amount was required to be paid, is multiplied by the number of complete months, not exceeding 20, from the day on which the amount was required to be paid to the day on which the amount was paid.

1995, c. 41, s. 29

184. Subsection 109.2(1) of the Act is replaced by the following:

Definition of ``designated goods''

109.2 (1) In this section, ``designated goods'' includes firearms, weapons, ammunition and any other goods classified under Chapter 93 of the List of Tariff Provisions set out in the schedule to the Customs Tariff or under tariff item No. 9898.00.00 of that List .

1995, c. 41, s. 31

185. Clause 117(a)(i)(A) of the Act is replaced by the following:

        (A) at the time of seizure, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies , or

1995, c. 41, s. 32

186. Clause 119(1)(a)(i)(A) of the Act is replaced by the following:

        (A) at the time of seizure, if the animals or perishable goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or addition al duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies , or

1995, c. 41, s. 33

187. Paragraph 124(2)(a) of the Act is replaced by the following:

    (a) at the time the notice is served, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies ; or

1995, c. 41, s. 34

188. Section 126.1 of the Act is replaced by the following:

No review or appeal

126.1 Sections 127 to 133 do not apply to a contravention of subsection 40(3) of this Act by a person referred to in paragraph (c) of that subsection, or to a contravention of section 32.2 of this Act in circumstances to which subsection 32.2(6) of this Act applies , or to a contravention of subsection 95(1), 118(1) or (2), 121(1) or 122(1) of the Customs Tariff.

1995, c. 41, s. 35(1)

189. (1) Subparagraph 133(2)(a)(i) of the Act is replaced by the following:

      (i) at the time of seizure, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies , or

1995, c. 41, s. 35(2)

(2) Paragraph 133(4)(a) of the Act is replaced by the following:

    (a) at the time of seizure or of service of the notice under section 124, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies ; or

1992, c. 28, s. 29(1)

190. Paragraphs 147.1(6)(b) and (c) of the Act are replaced by the following:

    (b) duties have not been collected by the Corporation in respect of the mail, the mail has not been delivered and a request for a re-determination or further re-determination has been made under subsection 60(1) in respect of the mail; or

    (c) in any other case, duties have not been collected by the Corporation in respect of the mail, the mail has not been delivered and the period in which a request for a re-determination or further re-determination may be made under subsection 60(1) in respect of the mail has not expired.

1993, c. 44, s. 106

191. Paragraph 159.1(c) of the Act is replaced by the following:

    (c) with intent to conceal the information given by or contained in the mark, alters, defaces, removes or destroys a mark on imported goods made as required by the regulations made under subsection 19(2) of the Customs Tariff.

PART 8

CONSEQUENTIAL AMENDMENTS

R.S., c. 47 (4th Supp.)

Canadian International Trade Tribunal Act

1996, c. 33, s. 16

192. (1) Subsection 2(2.1) of the Canadian International Trade Tribunal Act is amended by striking out the word ``and'' at the end of paragraph (a) and by replacing paragraph (b) with the following:

    (b) ``Canada-Israel Free Trade Agreement Tariff'' means the rates of customs duty referred to in section 50 of the Customs Tariff; and

    (c) ``imported from Israel or another CIFTA beneficiary'' and ``Israel or another CIFTA beneficiary'' have the same meaning as in subsection 2(1) of the Customs Tariff.

1997, c. 14, s. 19(2)

(2) Paragraph 2(3)(b) of the Act is re placed by the following:

    (b) ``Chile Tariff'' means the rates of customs duty referred to in section 46 of the Customs Tariff.

1993, c. 44, s. 36; 1994, c. 47, par. 46(a)(F)

193. Subsections 19.01(2) and (3) of the Act are replaced by the following:

Inquiry into United States tariff matters

(2) The Tribunal shall inquire into and report to the Governor in Council on the question whether goods that are entitled to the United States Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, other than textile and apparel goods, are, as a result of the reduction of that tariff, being imported in such increased quantities and under such conditions that they alone constitute a principal cause of serious injury to domestic producers of like or directly competitive goods, if the Governor in Council, on the recommendation of the Minister, refers the question to it for inquiry and report.

Inquiry into Mexico and Mexico-Unite d States tariff matters

(3) The Tribunal shall inquire into and report to the Governor in Council on the question whether goods that are entitled to the Mexico Tariff, or the Mexico-United States Tariff, in the List of Tariff Provisions set out in the schedule to the Customs Tariff, other than textile and apparel goods, are, as a result of the reduction of that tariff, being imported in such increased quantities and under such conditions that they alone constitute a principal cause of serious injury, or threat thereof, to domestic producers of like or directly competitive goods, if the Governor in Council, on the recommendation of the Minister, refers the question to it for inquiry and report.

1994, c. 47, s. 32; 1997, c. 14, s. 21

194. Subsection 19.02(1) of the Act is replaced by the following:

Mid-term review

19.02 (1) If an order made under subsection 55(1), section 60 or subsection 63(1) of the Customs Tariff or subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act specifies that it remains in effect for a period of more than three years, the Tribunal shall, before the mid-point of the period,

    (a) review developments since the order was made respecting the goods that are subject to the order and like or directly competitive goods produced by domestic producers;

    (b) in light of the review, prepare a report on the developments and provide advice on whether the order should remain in effect, be repealed or be amended; and

    (c) submit a copy of the report to the Governor in Council and the Minister.

1988, c. 65, s. 52

195. Subsection 19.1(2) of the Act is replaced by the following:

Inquiry into United States tariff matters

(2) The Tribunal shall inquire into and report to the Governor in Council on the question whether goods that are entitled to the United States Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff are, as a result of the reduction or elimination of that tariff, being imported in such increased quantities and under such conditions that they alone constitute a principal cause of serious injury to domestic producers of like or directly competitive goods, if the Governor in Council, on the recommendation of the Minister of Finance, refers the question to it for inquiry and report.

1993, c. 44, s. 40; 1994, c. 47, paras. 46(d)(F) and 47(a)(F)

196. (1) Subsections 23(1.01) to (1.03) of the Act are replaced by the following:

Filing of complaint

(1.01) Any domestic producer of goods that are like or directly competitive with any goods, other than textile and apparel goods, being imported into Canada and that are entitled to the United States Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff, or any person or association acting on behalf of any such domestic producer, may file a written complaint with the Tribunal alleging that, as a result of the reduction of that tariff, the imported goods are being imported in such increased quantities and under such conditions as to alone constitute a cause of serious injury to domestic producers of like or directly competitive goods.

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