Bill S-23

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	(b) the person making the application demonstrates that
	(i) within the time set out in section 67 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 the appeal.
1992, c. 28, s. 19(1)	50. Subsection 69(1) of the French version of the Act is replaced by the following:
Rembourse- ment en cas d'appel	69. (1) La personne qui interjette appel, en vertu des articles 67 ou 68, d'une décision portant sur des marchandises, après avoir versé une somme à titre de droits et d'intérêts sur celles-ci, et qui donne la garantie, jugée satisfaisante par le ministre, du versement de la partie impayée des droits et intérêts dus sur les marchandises et de tout ou partie de la somme versée à titre de droits et d'intérêts (sauf les intérêts payés en raison du non-paiement de droits dans le délai prévu au paragraphe 32(5) ou à l'article 33) sur les marchandises, est remboursée de tout ou partie de la somme versée pour laquelle la garantie a été donnée.
	51. (1) Paragraph 74(3)(a) of the French version of the Act is replaced by the following:
	a) d'une part, le réclamant donne à l'agent toute possibilité d'examiner les marchandises en cause ou, d'une façon générale, d'apprécier les motifs de la réclamation;
	(2) Section 74 of the Act is amended by adding the following after subsection (5):
Refund without application	(6) The Minister, within four years after goods are accounted for under subsection 32(1), (3) or (5), may refund all or part of duties paid on imported goods without application by the person who paid them if it is determined that the duties were overpaid or paid in error in any of the circumstances set out in
	(a) paragraphs (1)(a) to (c) or (d); or
	(b) paragraph (1)(g), only to the extent that the refund is not based on tariff classification, value for duty or origin of the goods.
Duties that may not be refunded	(7) The duties that may be refunded under subsection (6) do not include duties or taxes levied under the Excise Act, the Excise Tax Act or the Special Import Measures Act or a surtax or temporary duty imposed under Division 4 of Part II of the Customs Tariff.
Application of refund	(8) A person of a prescribed class may apply, within four years after goods are accounted for under subsection 32(1), (3) or (5), in prescribed circumstances and under prescribed conditions, the amount of any refund to which they are entitled under this section to the payment of any amount for which they are liable or may become liable under this Act.
	52. Subsection 76(1) of the French version of the Act is replaced by the following:
Marchandises défectueuses	76. (1) Sous réserve des règlements pris en vertu de l'article 81, le ministre peut, dans les circonstances prévues par règlement, accorder à une personne le remboursement de tout ou partie des droits qu'elle a payés sur des marchandises importées qui, d'une part, sont défectueuses, de qualité inférieure à celle pour laquelle il y a eu paiement ou différentes des marchandises commandées et, d'autre part, après leur importation, ont, sans frais pour Sa Majesté du chef du Canada, été aliénées conformément à des modalités acceptées par le ministre, ou ont été exportées.
1992, c. 28, s. 20(1); 1997, c. 36, s. 178	53. Section 80 of the Act is replaced by the following:
Interest on refunds	80. Any person who is granted a refund of duties 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.
1997, c. 36, s. 180	54. Subsection 80.2(2) of the Act is replaced by the following:
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 of 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 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, the person who was granted the refund or abatement shall, within ninety days after the failure to comply,
	(a) report the failure to an officer at a customs office; and
	(b) pay 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.
	55. (1) Paragraph 95(3)(b) of the French version of the Act is replaced by the following:
	b) à la demande de l'agent, lui présenter les marchandises et les déballer, ainsi que décharger les moyens de transport et en ouvrir les parties, ouvrir ou défaire les colis et autres contenants que l'agent veut examiner.
	(2) Subsection 95(4) of the Act is replaced by the following:
Written report	(4) If goods are required to be reported in writing, they shall be reported in the prescribed form containing the prescribed information or in such form containing such information as is satisfactory to the Minister.
1997, c. 14, s. 44	56. Subsection 97.1(3) of the French version of the Act is replaced by the following:
Modification du certificat	(3) La personne qui a rempli et signé le certificat et qui a des motifs de croire que celui-ci contient des renseignements inexacts communique sans délai à tout destinataire du certificat les renseignements corrigés.
1997, c. 14, s. 45	57. Subsection 97.2(1) of the Act is replaced by the following:
Exporters' or producers' records	97.2 (1) Every person who exports goods or causes them to be exported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed, and every other person who has completed and signed a certificate in accordance with subsection 97.1(1), shall keep at the person's place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in the manner and for the period that may be prescribed and shall, if an officer requests, make them available to the officer, within the time specified by the officer, and answer any questions asked by the officer in respect of the records.
	58. (1) The Act is amended by adding the following after section 97.2:
	PART V.1
	COLLECTIONS
	Interpretation
Definitions	97.21 The definitions in this section apply in this Part.
``debtor'' « débiteur »	``debtor'' means a person liable to pay an amount owing or payable in accordance with this Act.
``judge'' « juge »	``judge'' means a judge of a superior court having jurisdiction in the province where a matter arises or a judge of the Federal Court.
``receiver'' « séquestre »	``receiver'' means a person who
	(a) under the authority of a debenture, bond or other debt security, a court order or an Act of Parliament or of the legislature of a province, is empowered to operate or manage a business or a property of another person;
	(b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security;
	(c) is appointed by a bank to act as agent of the bank in the exercise of the authority of the bank under subsection 426(3) of the Bank Act in respect of property of another person;
	(d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or
	(e) is appointed as a committee, guardian or curator with authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets.
	It includes a person who is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person. However, if a person is so appointed it does not include that creditor.
	General
Debts to Her Majesty	97.22 (1) Subject to subsections (2) and (3), any duties, fee, charge or other amount owing or payable under this Act is a debt due to Her Majesty in right of Canada from and after the time such amount should have been paid, and any person from whom the amount is owing shall, after a notice of arrears is sent by mail addressed to the person at their latest known address or delivered to that address, pay the amount owing as indicated in the notice or appeal the notice under section 97.23.
Penalty or ascertained forfeiture	(2) Any amount of money demanded as a penalty in a notice of assessment served under section 109.3 and any interest payable under section 109.5 or any amount of money demanded in a notice under section 124 and any interest payable under subsection 124(6), from and after the time of service, is a debt due to Her Majesty in right of Canada from the person on whom the notice is served and the person shall pay that amount or, within ninety days after the time of service, request a decision of the Minister under section 131.
Amounts demanded by the Minister	(3) Any amount of money demanded under paragraph 133(1)(c) or (1.1)(b) and any interest payable under subsection 133(7), from and after the time notice is served under subsection 131(2), is a debt due to Her Majesty in right of Canada from the person who requested the decision and the person shall pay the amount so demanded or, if the person appeals the decision of the Minister under section 135, give security satisfactory to the Minister.
Court costs	(4) If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 97.24, 97.26, 97.28 and 97.3 to 97.33 apply to the amount as if the amount were a debt owing by the person to Her Majesty on account of duties payable by the person under this Act.
Court	(5) Any amount payable under this Act is recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Part.
Interest on judgments	(6) If a judgment is obtained for any amount payable under this Act, including a certificate registered under section 97.24, the provisions of this Act under which interest is payable for failure to pay the amount apply, with any modifications that the circumstances require, to a failure to pay the judgment debt, and the interest is recoverable in the same manner as the judgment debt.
Appeal	97.23 A person to whom a notice is sent or delivered under subsection 97.22(1) may, within thirty days after that notice is sent, appeal the notice by way of an action in the Federal Court in which the person is the plaintiff and the Minister is the defendant if
	(a) no appeal is or was available to that person under section 67 or 68 in respect of the same matter; and
	(b) the notice is not in respect of an amount assessed under section 97.44.
	Certificates, Liens and Set-off
Certificate	97.24 (1) Any debt, or any part of a debt, due to Her Majesty in right of Canada under this Act may be certified by the Minister as an amount payable by the debtor.
Registration in court	(2) On production to the Federal Court, the certificate must be registered in the Court. When it is registered, it has the same force and effect, and all proceedings may be taken, as if the certificate were a judgment obtained in the Court for a debt of the amount specified in the certificate and interest on the amount as provided under this Act. For the purposes of any such proceedings, the certificate is a judgment of the Court against the debtor and enforceable as such.
Costs	(3) All reasonable costs and charges for the registration of the certificate or in respect of any proceedings taken to collect the amount certified are recoverable in the same way as if they had been certified in the certificate registered under this section.
Protected interest in property	(4) A memorial may be recorded for the purpose of creating a protected interest in property in a province or an interest in such property held by the debtor in the same manner as a document evidencing the following may be recorded in accordance with the law of the province:
	(a) a judgment of the superior court of the province against a person for a debt owing by the person; and
	(b) an amount payable by a person in the province in respect of a debt owing to Her Majesty in right of the province.
Creation of protected interest	(5) The effect of recording a memorial is, in the same manner and to the same extent as if the memorial were a document evidencing a judgment or an amount referred to in subsection (4), to create a protected interest in the property of the debtor in the province, or in any interest in that property, held by the debtor or to otherwise bind that property or interest in the property. The protected interest created is subordinate to any protected interest in respect of which all steps necessary to make it effective against other creditors were taken before the time the memorial was recorded.
Proceedings in respect of memorial	(6) If a memorial is recorded in a province, proceedings may be taken, in the same manner and to the same extent as if the memorial were a document evidencing a judgment or an amount referred to in subsection (4), in the province in respect of the memorial, including proceedings
	(a) to enforce payment of the amount evidenced by the memorial, interest on the amount and all costs and charges paid or incurred in respect of the recording of the memorial and proceedings taken to collect the amount;
	(b) to renew or otherwise prolong the effectiveness of the recording of the memorial;
	(c) to cancel or withdraw the memorial wholly or in respect of any of the property or interests affected by the memorial; or
	(d) to postpone the effectiveness of the recording of the memorial in favour of any protected interest that has been or is intended to be recorded in respect of any property or interest affected by the memorial.
Federal Court may make order, etc.	(7) If in any proceeding or as a condition precedent to any proceeding referred to in subsection (6) any order, consent or ruling is required under the law of a province to be made or given by the superior court of the province or by a judge or official of the court, a like order, consent or ruling may be made or given by the Federal Court or by a judge or official of the Federal Court and, when so made or given, has the same effect for the purposes of the proceeding as if it were made or given by the superior court of the province or by a judge or official of the court.
Presentation of documents	(8) If a memorial, or a document relating to it, is presented for recording, for the purpose of any proceeding referred to in subsection (6), to any official in the land, personal property or other registry system of a province, it is to be accepted for recording in the same manner and to the same extent as if the memorial or document were a document evidencing a judgment or an amount referred to in subsection (4) for the purpose of a like proceeding.
Access for recording	(9) If access is sought to any person, place or thing in a province for the purpose of recording a memorial, or a document relating to it, the access must be granted in the same manner and to the same extent as if the memorial or document were a document evidencing a judgment or an amount referred to in subsection (4) for the purpose of a like proceeding.
Evidence deemed to have been provided	(10) If a memorial or document is issued by the Federal Court or signed or certified by a judge or official of the Court, any affidavit, declaration or other evidence required under the law of the province to be provided with or to accompany the memorial or document in the proceeding is deemed to have been provided with or to have accompanied the memorial or document as so required.
Prohibition - sale, etc., without consent	(11) Despite any law of Canada or of a province, no sheriff or other person may, without the written consent of the Minister, sell or otherwise dispose of any property or publish any notice or otherwise advertise in respect of any sale or other disposition of any property pursuant to any process issued or protected interest created in any proceeding to collect an amount certified in a certificate, any interest on the amount and any costs.
Subsequent consent	(12) Despite subsection (11), if the Minister's consent is subsequently given, any property that would have been affected by a process or protected interest referred to in that subsection had the Minister's consent been given at the time the process was issued or the protected interest was created is bound, seized, attached, charged or otherwise affected as if that consent had been given at the time the process was issued or the protected interest was created, as the case may be.
Completion of notices, etc.	(13) If information required to be set out by any sheriff or other person in a minute, notice or document required to be completed for any purpose cannot, because of subsection (11), be so set out, the sheriff or other person must complete the minute, notice or document to the extent possible without that information and, when the consent of the Minister is given, a further minute, notice or document setting out all the information is to be completed for the same purpose. The sheriff or other person is deemed to have complied with any law or rule of court requiring the information to be set out in the minute, notice or document.
Application for an order	(14) A sheriff or other person who is unable, because of subsection (11) or (13), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an ex parte application by the Minister, for the purpose of giving effect to the proceeding or protected interest.
Secured claims	(15) A protected interest that is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act is deemed to be a claim that
	(a) is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and
	(b) is referred to in paragraph 86(2)(a) of that Act.
Details in certificates and memorials	(16) Despite any law of Canada or of a province, in any certificate in respect of a debtor, in any memorial evidencing the certificate or in any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes

Bill S-23

PART V.1

COLLECTIONS

Interpretation

General

Certificates, Liens and Set-off