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Bill S-23

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        (B) in any other case, of any member of the partnership.

Members of unincorpor-
ated bodies

(2) For the purposes of this Act,

    (a) a reference in any notice or other document to the firm name of an unincorporated body is to be read as a reference to all the members of the body; and

    (b) any notice or other document is deemed to have been provided to each member of an unincorporated body if the notice or other document is mailed to, served on or otherwise sent to the body at its latest known address or place of business.

80. The Act is amended by adding the following after section 149:

Proof of no appeal

149.1 An affidavit of an officer, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Agency and that an examination of the records shows that a notice of assessment under Part V.1 was mailed or otherwise sent to a person under this Act and that, after careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment was received within the time allowed for the notice, is evidence of the statements contained in the affidavit.

Objection or appeal

149.2 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 Part V.1, the person shall retain, until the objection, appeal or reference and any appeal from it is finally disposed of, every record that pertains to the subject-matter of the objection, appeal or reference.

1993, c. 44, s. 106; 1997, c. 36, s. 191

81. Section 159.1 of the Act is replaced by the following:

Offences re marking of goods

159.1 No person shall

    (a) fail to mark imported goods in the manner referred to in section 35.01;

    (b) mark imported goods in a deceptive manner so as to mislead another person as to the country of origin or geographic origin of the goods; or

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

1993, c. 44, s. 107

82. (1) The portion of section 160 of the Act before paragraph (a) is replaced by the following:

General offence and punishment

160. (1) Every person who contravenes section 11, 12, 13, 15 or 16, subsection 20(1), section 31 or 40, subsection 43(2), 95(1) or (3), 103(3) or 107(2) or section 153, 155, 156 or 159.1 or commits an offence under section 159 or knowingly contravenes an order referred to in subsection 107(11)

(2) Section 160 of the Act is amended by adding the following after subsection (1):

Court order - subsection 43(2)

(2) If a person has been convicted by a court of an offence under subsection (1) for a contravention of subsection 43(2), the court may make any order that it considers appropriate in order to enforce compliance with that subsection.

83. Section 161 of the Act is replaced by the following:

Summary conviction offence and punishment

161. Every person who contravenes any of the provisions of this Act not otherwise provided for in section 160 is guilty of an offence punishable on summary conviction and liable to a fine of not more than twenty-five thousand dollars and not less than one thousand dollars or to imprisonment for a term not exceeding six months or to both fine and imprisonment.

1998, c. 7, s. 1

84. Subsections 163.5(1) and (2) of the Act are replaced by the following:

Powers of designated officers

163.5 (1) In addition to the powers conferred on an officer for the enforcement of this Act, a designated officer who is at a customs office and is performing the normal duties of an officer or is acting in accordance with section 99.1 has, in relation to a criminal offence under any other Act of Parliament, the powers and obligations of a peace officer under sections 495 to 497 of the Criminal Code, and subsections 495(3) and 497(3) of that Act apply to the designated officer as if he or she were a peace officer.

Impaired driving offences

(2) A designated officer who is at a customs office and is performing the normal duties of an officer or is acting in accordance with section 99.1 has the powers and obligations of a peace officer under sections 254 and 256 of the Criminal Code and may, on demanding samples of a person's blood or breath under subsection 254(3) of that Act, require that the person accompany the officer, or a peace officer referred to in paragraph (c) of the definition ``peace officer'' in section 2 of that Act, for the purpose of taking the samples.

85. (1) Paragraph 164(1)(b) of the Act is replaced by the following:

    (b) requiring, in any circumstances that may be prescribed, the owner or person in charge of a conveyance to give advance notice of the time and place of its arrival in Canada and any other information relating to its passengers and goods or its movement inside or outside Canada that may be prescribed, and prescribing the time within which and the manner in which the notice is to be given;

(2) Subsection 164(1) of the Act is amended by adding the following after paragraph (b):

    (c) requiring the payment of costs incurred for the inspection of records held in a place outside of Canada and respecting the manner of determining those costs and the time and manner in which the costs must be paid;

1992, c. 28, s. 30(3); 1994, c. 47, s. 72; 1997, c. 14, ss. 47(2), (3)

(3) Subsections 164(3) and (4) of the Act are repealed.

RELATED AMENDMENTS

R.S., c. A-1

Access to Information Act

86. Schedule II to the Access to Information Act is amended by replacing the reference to ``section 107'' opposite the reference to ``Customs Act'' with a reference to ``sections 107 and 107.1''.

R.S., c. C-10

Canada Post Corporation Act

87. (1) Section 42 of the Canada Post Corporation Act is amended by adding the following after subsection (1):

Submission of exported mail to customs officer

(1.1) On request of a customs officer, all mail leaving Canada for a place outside Canada that contains or is suspected to contain anything the exportation of which is prohibited, controlled, regulated or subject to reporting under the Customs Act or any other Act of Parliament shall be submitted by the Corporation to the customs officer.

(2) Subsection 42(3) of the Act is replaced by the following:

Mail subject to customs laws

(3) A customs officer shall deal with mail submitted to him or her under this section in accordance with the laws relating to customs and the importation and exportation of goods and, subject to those laws, shall deliver it to the addressee, on payment of any postage due, or return it to the Corporation.

1997, c. 36

Customs Tariff

88. (1) Subsections 123(1) to (3) of the French version of the Customs Tariff are replaced by the following:

Intérêts

123. (1) Quiconque est astreint, en application du paragraphe 114(1), à payer une somme, sauf pour des droits perçus au titre de la Loi sur les mesures spéciales d'importation, paie, en plus de cette somme, des intérêts au taux déterminé, calculés sur les arriérés pour la période commençant le lendemain de l'octroi du remboursement ou du drawback et se terminant le jour de son paiement intégral.

Intérêts : contraven-
tions ou réaffectations

(2) Sous réserve du paragraphe (4), quiconque est astreint, en application des paragraphes 118(1) ou (2), à payer une somme, sauf pour des droits perçus au titre de la Loi sur les mesures spéciales d'importation, paie, en plus de cette somme, des intérêts au taux qui est déterminé, calculés sur les arriérés pour la période commençant le jour où la somme devient exigible et se terminant le jour de son paiement intégral.

Intérêts : sous-produits ou résidus ou déchets vendables

(3) Sous réserve du paragraphe (4), quiconque est astreint, en application des articles 121 ou 122, à payer une somme, sauf pour des droits perçus au titre de la Loi sur les mesures spéciales d'importation, paie, en plus de cette somme, des intérêts au taux qui est déterminé, calculés sur les arriérés pour la période commençant le lendemain de la production des sous-produits ou des résidus ou déchets vendables et se terminant le jour de son paiement intégral.

(2) Subsections 123(5) and (6) of the Act are replaced by the following:

Computation of interest on certain duties

(5) A person who is liable under paragraph 118(1)(b) or section 121 or 122 to pay an amount in respect of duty levied under the Special Import Measures Act shall pay interest at the specified rate for the period beginning on the ninety-first day after the day the amount became payable and ending on the day the amount is paid in full, calculated on the amount of the balance outstanding.

Computation of interest on certain duties

(6) A person who is liable under section 98, subsection 114(1) or paragraph 118(2)(b) to repay the amount of a drawback or relief in respect of duty levied under the Special Import Measures Act and any interest on the drawback shall pay, in addition to those amounts, interest at the specified rate for the period beginning on the first day after the day the drawback was granted or the person failed to comply with a condition to which the relief was subject, as the case may be, and ending on the day those amounts are repaid in full, calculated on the amount of the balance outstanding.

89. Section 124 of the Act is replaced by the following:

Interest to be compounded

124. Interest computed at a prescribed rate or at a specified rate shall be compounded daily and, if interest computed in respect of an amount under a provision of this Act is unpaid on the day it would, but for this section, have ceased to be computed under that provision, interest at the specified rate, computed and compounded daily on the unpaid interest from that day to the day it is paid, shall be paid in the same manner as the provision requires the principal amount to be paid.

90. Subsection 127(2) of the Act is replaced by the following:

Interest on SIMA duty

(2) A person who, under a provision of this Part other than section 115, is granted a drawback or refund of an amount in respect of duty levied under the Special Import Measures Act shall be granted, in addition to the drawback or refund, interest on it at the prescribed rate for the period beginning on the ninety-first day after the day an application for the drawback or refund is made in accordance with this Part and ending on the day the drawback or refund is granted.

R.S., c. S-15

Special Import Measures Act

91. (1) The definition ``release'' in subsection 2(1) of the Special Import Measures Act is replaced by the following:

``release''
« dédouaneme nt »

``release'' means

      (a) in respect of goods, to authorize the removal of the goods from a customs office, sufferance warehouse, bonded warehouse or duty free shop for use in Canada, and

      (b) in respect of goods to which paragraph 32(2)(b) of the Customs Act applies, to receive the goods at the place of business of the importer, owner or consignee;

(2) Section 2 of the Act is amended by adding the following after subsection (9):

Application of Customs Act

(10) The Customs Act applies, with any modifications that the circumstances require, in respect of

    (a) the payment, collection or refund of any duty levied or returned under this Act;

    (b) the payment, collection, refund or waiver of interest on duty payable or returned under this Act; and

    (c) the time within which duties payable under this Act, or security posted under this Act, are deemed to be paid or posted.

1994, c. 47, s. 149(1), par. 185(2)(b) (E); 1999, c. 17, par. 183(1)(h)

92. (1) Subsection 8(1) of the Act is replaced by the following:

Imposition of provisional duty

8. (1) Where the Commissioner makes a preliminary determination of dumping or subsidizing in an investigation under this Act and considers that the imposition of provisional duty is necessary to prevent injury, retardation or threat of injury, the importer in Canada of dumped or subsidized goods that are of the same description as any goods to which the preliminary determination applies and that are released during the period commencing on the day the preliminary determination is made and ending on the earlier of

    (a) the day on which the Commissioner causes the investigation to be terminated pursuant to subsection 41(1) with respect to goods of that description, and

    (b) the day on which the Tribunal makes an order or finding with respect to goods of that description,

shall, within the time prescribed under the Customs Act for the payment of duties, at the option of the importer,

    (c) pay or cause to be paid on the imported goods provisional duty in an amount not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods, or

    (d) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.

1988, c. 65, s. 26(1); 1994, c. 47, par. 185(2)(c) (E); 1999, c. 12, ss. 3(1), (2), c. 17, paras. 183(1)( h), 184(a)

(2) Subsections 8(1.1) and (1.2) of the Act are replaced by the following:

Imposition of provisional duties on referral back to Tribunal

(1.1) If an order or finding of the Tribunal under subsection 43(1), 76.02(4) respecting a review under subsection 76.02(1), or 91(3), other than an order or finding described in any of sections 3 to 6, is referred back to the Tribunal under subsection 77.015(3) or (4) or 77.019(5), or under subsection 77.15(3) or (4) or 77.19(4), the importer of dumped or subsidized goods that are of the same description as any goods to which the order or finding applies and that are released during the period beginning on the day on which the preliminary determination is made under subsection 38(1) and ending on the day on which the Tribunal makes an order or finding, on the referral back, with respect to goods of that description, shall, within the time prescribed under the Customs Act for the payment of duties, at the option of the importer,

    (a) pay or cause to be paid on the imported goods provisional duty in an amount not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods; or

    (b) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.

Imposition of provisional duties on referral back from Federal Court of Appeal

(1.2) If an order or finding of the Tribunal under subsection 43(1), 76.02(4) respecting a review under subsection 76.02(1), or 91(3), other than an order or finding described in any of sections 3 to 6, is referred back to the Tribunal by the Federal Court of Appeal, the importer of dumped or subsidized goods that are of the same description as any goods to which the order or finding applies and that are released during the period beginning on the day on which the preliminary determination is made under subsection 38(1) and ending on the day on which the Tribunal makes an order or finding, on the referral back, with respect to goods of that description, shall, within the time prescribed under the Customs Act for the payment of duties, at the option of the importer,

    (a) pay or cause to be paid on the imported goods provisional duty in an amount not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods; or

    (b) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.

R.S., c. 1 (2nd Supp.), s. 198(2)

(3) Subsections 8(3) and (4) of the Act are repealed.

1999, c. 17, par. 183(1)(i)

(4) The portion of subsection 8(6) of the Act after paragraph (b) and before paragraph (c) is replaced by the following:

shall, within the time prescribed under the Customs Act for the payment of duties, at the option of the importer,

1999, c. 12, par. 52(b)(E), c. 17, par. 183(1)(i)

(5) The portion of subsection 8(6) of the Act after paragraph (c) is replaced by the following:

    (d) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.

R.S., c. 1 (2nd Supp.), s. 199(2); 1994, c. 47, s. 150; 1999, c. 17, par. 183(1)(n)

93. Section 11 of the Act is replaced by the following:

Duty payable by importer in Canada

11. The importer in Canada of any goods imported into Canada in respect of which duty, other than provisional duty, is payable shall, notwithstanding any security posted pursuant to section 8 or 13.2, pay or cause to be paid all such duties on the goods.

R.S., c. 1 (2nd Supp.), s. 200; 1988, c. 65, s. 30

94. Section 13.1 of the Act is repealed.

1994, c. 47, s. 151; 1999, c. 17, par. 183(1)(q)

95. Subsection 13.2(4) of the Act is replaced by the following:

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