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Bill C-49

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	Refunds
Statutory recovery rights	31. Except as specifically provided under this Act or the Financial Administration Act, no person has a right to recover any money paid to Her Majesty as or on account of, or that has been taken into account by Her Majesty as, an amount payable under this Act.
Refund of charge if service not provided	32. (1) A designated air carrier may refund or credit an amount to a person if
	(a) the carrier collected the amount from the person as or on account of a charge in respect of an air transportation service acquired by the person;
	(b) the person was required by this Act to pay a charge in respect of the service; and
	(c) the service
	(i) was not used by any person before all rights to be provided the transportation by air included in the service expired, or
	(ii) was used only partially before all rights to be provided the transportation by air included in the service expired if the part that was used would not, by itself, be subject to a charge.
Refund of charge collected in error	(2) A designated air carrier that has collected from a person an amount as or on account of a charge in excess of the charge that was collectible by the carrier from the person may refund or credit the excess to that person.
Issuance of document evidencing refund	(3) A designated air carrier that refunds or credits an amount to a person in accordance with subsection (1) or (2) within two years after the day the amount was collected shall, within a reasonable time, issue to the person a document containing information specified by the Minister.
Deduction of refund	(4) A designated air carrier that has refunded or credited an amount under subsection (1) or (2) within two years after the day the amount was collected and that has issued to a person a document in accordance with subsection (3) may deduct the amount of the refund or credit from the amount payable by the carrier under subsection 17(2) for the fiscal month of the carrier in which the document is issued to the person, to the extent that the amount of the charge has been included by the carrier in determining the amount payable by the carrier under subsection 17(2) for the fiscal month or a preceding fiscal month of the carrier.
Payment in error	33. (1) The Minister may pay a refund to a person
	(a) if the person paid an amount in excess of the amount that was payable by that person under this Act; or
	(b) if the person has paid to a designated air carrier an amount as or on account of a charge
	(i) in respect of an air transportation service that was not used by any person before all rights to be provided the transportation by air included in the service expired, or
	(ii) in respect of an air transportation service that was used only partially before all rights to be provided the transportation by air included in the service expired if the part that was used would not, by itself, be subject to a charge.
Amount of refund	(2) The amount of a refund payable by the Minister is, if paragraph (1)(a) applies, the amount of the excess referred to in that paragraph and, if paragraph (1)(b) applies, the amount paid as or on account of the charge.
Restriction	(3) A refund under this section in respect of an amount shall not be paid to a person to the extent that
	(a) the amount was taken into account as an amount required to be paid by the person in respect of one of their fiscal months and the Minister has assessed the person for the month under section 39; or
	(b) the amount was an amount assessed under section 39.
Application for refund	(4) A refund of an amount shall not be paid to a person unless the person files with the Minister an application for the refund in the prescribed form and manner within two years after the person paid the amount.
Restriction on refunds, etc.	34. (1) A refund of an amount under this Act shall not be paid to a person to the extent that it can reasonably be regarded that
	(a) the amount has previously been refunded, remitted, applied or paid to that person under this or any other Act of Parliament;
	(b) the person has applied for a refund, payment or remission of the amount under any other Act of Parliament; or
	(c) the amount has been or will be refunded to the person under section 32.
Single application	(2) Only one application may be made under this Act for a refund with respect to any matter.
Restriction re trustees	35. If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate of a bankrupt, a refund under this Act that the bankrupt was entitled to claim before the appointment shall not be paid after the appointment unless all returns required under this Act to be filed for fiscal months of the bankrupt ending before the appointment have been filed and all amounts required under this Act to be paid by the bankrupt in respect of those fiscal months have been paid.
Overpayment of refunds, etc.	36. (1) If an amount is paid to, or applied to a liability of, a person as a refund under this Act and the person is not entitled to the amount or the amount paid or applied exceeds the refund or other payment to which the person is entitled, the person shall pay to the Receiver General an amount equal to the refund, payment or excess on the day the amount is paid to, or applied to a liability of, the person.
Effect of reduction of refund, etc.	(2) For the purpose of subsection (1), if a refund or other payment has been paid to a person in excess of the amount to which the person was entitled and the amount of the excess has, by reason of section 34, reduced the amount of any other refund or other payment to which the person would, but for the payment of the excess, be entitled, the person is deemed to have paid the amount of the reduction to the Receiver General.
	Records and Information
Keeping records	37. (1) Every person who collects or is required to collect a charge shall keep all records that are necessary to determine whether they have complied with this Act.
Minister may specify information	(2) The Minister may specify in writing the form a record is to take and any information that the record must contain.
Language and location of record	(3) Unless otherwise authorized by the Minister, a record shall be kept in Canada in English or French.
Electronic records	(4) Every person required under this Act to keep a record who does so electronically shall ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record.
Inadequate records	(5) If a person fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person shall keep the records specified by the Minister.
General period for retention	(6) Every person who is required to keep records shall retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed.
Objection or appeal	(7) If a person who is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under this Act, the person shall retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of.
Demand by Minister	(8) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally or by registered or certified mail, require any person required under this Act to keep records to retain those records for any period that is specified in the demand, and the person shall comply with the demand.
Permission for earlier disposal	(9) A person who is required under this Act to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister.
Requirement to provide information	38. (1) Despite any other provision of this Act, the Minister may, by a notice served personally or by registered or certified mail, require a person resident in Canada or a person who is not resident in Canada but who carries on business in Canada to provide any information or record.
Notice	(2) The notice shall set out
	(a) a reasonable period of not less than 90 days for the provision of the information or record;
	(b) a description of the information or record being sought; and
	(c) the consequences under subsection (7) to the person of any failure to provide the information or record being sought within the period set out in the notice.
Review of information requirement	(3) The person on whom a notice of a requirement is served may, within 90 days after the service of the notice, apply to a judge for a review of the requirement.
Powers on review	(4) On hearing an application in respect of a requirement, a judge may
	(a) confirm the requirement;
	(b) vary the requirement if satisfied that it is appropriate in the circumstances to do so; or
	(c) set aside the requirement if satisfied that it is unreasonable.
Requirement not unreasonable	(5) For the purposes of subsection (4), a requirement to provide information or a record shall not be considered to be unreasonable solely because the information or record is under the control of or available to a person who is not resident in Canada, if that person is related, for the purposes of the Income Tax Act, to the person served with the notice of the requirement.
Time during consideration not to count	(6) The period between the day on which an application for the review of a requirement is made and the day on which the review is decided shall not be counted in the computation of
	(a) the period set out in the notice of the requirement; or
	(b) the period within which an assessment may be made under section 42.
Consequence of failure	(7) If a person fails to comply substantially with a notice served under subsection (1) and the notice is not set aside under subsection (4), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act shall, on the motion of the Minister, prohibit the introduction by that person of any information or record described in that notice.
	Assessments
Assessment	39. (1) The Minister may assess a person for any charge or other amount payable by the person under this Act and may, despite any previous assessment covering, in whole or in part, the same matter, vary the assessment, reassess the person assessed or make any additional assessments that the circumstances require.
Liability not affected	(2) The liability of a person to pay an amount under this Act is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.
Minister not bound	(3) The Minister is not bound by any return, application or information provided by or on behalf of any person and may make an assessment despite any return, application or information provided or not provided.
Refund on reassessment	(4) If a person has paid an amount assessed under this section in respect of a fiscal month and the amount paid exceeds the amount determined on reassessment to have been payable by the person in respect of that fiscal month, the Minister shall refund to the person the amount of the excess and, for the purpose of section 28, the refund is deemed to have been required to be paid on the day on which the amount was paid to the Minister.
Determination of refunds	(5) In making an assessment, the Minister may take into account any refund payable to the person being assessed under this Act. If the Minister does so, the person is deemed to have applied for the refund under this Act on the day the notice of assessment is sent.
Assessment of refund	40. (1) On receipt of an application made by a person for a refund under this Act, the Minister shall, without delay, consider the application and assess the amount of the refund, if any, payable to the person.
Reassessment	(2) The Minister may reassess or make an additional assessment of the amount of a refund despite any previous assessment of the amount of the refund.
Payment	(3) If on assessment under this section the Minister determines that a refund is payable to a person, the Minister shall pay the refund to the person.
Restriction	(4) A refund shall not be paid until the person has filed with the Minister all returns or other records that are required to be filed under this Act.
Interest	(5) If a refund is paid to a person, the Minister shall pay interest at the prescribed rate to the person on the refund for the period beginning on the day that is 30 days after the day on which the application for the refund is filed with the Minister and ending on the day on which the refund is paid.
Notice of assessment	41. (1) After making an assessment under this Act, the Minister shall send to the person assessed a notice of the assessment.
Payment of remainder	(2) If the Minister has assessed a person for an amount, any portion of that amount then remaining unpaid is payable to the Receiver General as of the date of the notice of assessment.
Limitation period for assessments	42. (1) Subject to subsections (2) to (4), no assessment in respect of any charge or other amount payable by a person under this Act shall be made more than four years after it became payable by the person under this Act.
Exception where objection or appeal	(2) A variation of an assessment, or a reassessment, in respect of any charge or other amount payable under this Act by a person may be made at any time if the variation or reassessment is made
	(a) to give effect to a decision on an objection or appeal; or
	(b) with the written consent of an appellant to dispose of an appeal.
Exception where neglect or fraud	(3) An assessment in respect of any matter may be made at any time if the person to be assessed has, in respect of that matter,
	(a) made a misrepresentation that is attributable to their neglect, carelessness or wilful default; or
	(b) committed fraud with respect to a return or an application for a refund filed under this Act.
Exception where waiver	(4) An assessment in respect of any matter specified in a waiver filed under subsection (5) may be made at any time within the period specified in the waiver unless the waiver has been revoked under subsection (6), in which case an assessment may be made at any time during the six months that the waiver remains in effect.
Filing waiver	(5) Any person may, within the time otherwise limited by subsection (1) for an assessment, waive the application of that subsection by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection.
Revoking waiver	(6) Any person who has filed a waiver may revoke it by filing with the Minister a notice of revocation of the waiver in the prescribed form and manner. The waiver remains in effect for six months after the notice is filed.

Bill C-49

Refunds

Records and Information

Assessments