Bill C-26

53-54 ELIZABETH II

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CHAPTER 38

An Act to establish the Canada Border Services Agency

[Assented to 3rd November, 2005]

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

SHORT TITLE

1. This Act may be cited as the Canada Border Services Agency Act.

INTERPRETATION

2. The following definitions apply in this Act.

“Agency” means the Canada Border Services Agency established under subsection 3(1).

“Minister” means the Solicitor General of Canada.

“President” means the President of the Agency appointed under subsection 7(1).

“program legislation” means any other Act of Parliament or any instrument made under it, or any part of such an Act or instrument,

(a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to administer and enforce, including the Customs Act, the Customs Tariff, the Excise Act, the Excise Act, 2001, the Immigration and Refugee Protection Act and the Special Import Measures Act;

(b) that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce, including the Agriculture and Agri-Food Administrative Monetary Penalties Act, the Canada Agricultural Products Act, the Feeds Act, the Fertilizers Act, the Fish Inspection Act, the Health of Animals Act, the Meat Inspection Act, the Plant Protection Act and the Seeds Act;

(c) under which the Minister or another minister authorizes the Agency, the President or an employee of the Agency to administer a program or carry out an activity; or

(d) under which duties or taxes collected and paid pursuant to the Customs Act are imposed.

ESTABLISHMENT AND MANDATE OF THE AGENCY

3. (1) The Canada Border Services Agency is established as a body corporate.

(2) The Agency is for all purposes an agent of Her Majesty in right of Canada.

4. The head office of the Agency is to be in the National Capital Region described in the schedule to the National Capital Act.

5. (1) The Agency is responsible for providing integrated border services that support national security and public safety priorities and facilitate the free flow of persons and goods, including animals and plants, that meet all requirements under the program legislation, by

(a) supporting the administration or enforcement, or both, as the case may be, of the program legislation;

(b) implementing agreements between the Government of Canada or the Agency and a foreign state or a public body performing a function of government in a foreign state to carry out an activity, provide a service or administer a tax or program;

(c) implementing agreements between the Government of Canada or the Agency and the government of a province or other public body performing a function of the Government in Canada to carry out an activity, provide a service or administer a tax or program;

(d) implementing agreements or arrangements between the Agency and departments or agencies of the Government of Canada to carry out an activity, provide a service or administer a program; and

(e) providing cooperation and support, including advice and information, to other departments and agencies of the Government of Canada to assist them in developing, evaluating and implementing policies and decisions in relation to program legislation for which they have responsibility.

(2) The Agency may provide support, through the provision of services, to departments and agencies for which the Minister is responsible, in accordance with agreements or arrangements entered into with those departments and agencies.

MINISTER

6. (1) The Minister is responsible for the Agency.

(2) The Minister may delegate to any person any power, duty or function conferred on the Minister under this Act or under the program legislation.

(3) Subsection (2) does not apply if an Act of Parliament other than this Act authorizes the Minister to delegate the power, duty or function to any person or authorizes any person to exercise or perform it.

(4) Subsection (2) does not apply in respect of a power to make regulations.

PRESIDENT AND EXECUTIVE VICE-PRESIDENT

7. (1) The Governor in Council shall appoint a President of the Agency to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms.

(2) The Governor in Council may appoint an Executive Vice-president of the Agency to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms.

8. (1) The President, under the direction of the Minister, has the control and management of the Agency and all matters connected with it.

(2) The President has the rank and all the powers of a deputy head of a department.

(3) The Executive Vice-president shall exercise the powers and perform the duties and functions that the President may assign and shall act as President if that office is vacant or if the President is absent or incapacitated.

9. (1) The President may delegate to any person any power, duty or function that the President is authorized to exercise or perform under this Act or any other enactment.

(2) The President may designate any person, or person within a class of persons,

(a) as an officer as defined in subsection 2(1) of the Customs Act to exercise any powers or perform any duties and functions of an officer under that Act that the President may specify; or

(b) as an inspector or a veterinary inspector or other officer for the enforcement of any Act or instrument made under it, or any part of an Act or instrument, that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce, including the Agriculture and Agri-Food Administrative Monetary Penalties Act, the Canada Agricultural Products Act, the Feeds Act, the Fertilizers Act, the Fish Inspection Act, the Health of Animals Act, the Meat Inspection Act, the Plant Protection Act and the Seeds Act.

(3) The President may exercise any power that the Minister has to designate officers under subsection 6(1) of the Immigration and Refugee Protection Act.

10. (1) The President and the Executive Vice-president shall be paid the remuneration that is fixed by the Governor in Council.

(2) The President and the Executive Vice-president are entitled to be paid reasonable travel and living expenses incurred by them in the course of performing their duties while absent from their ordinary place of work.

(3) The President and the Executive Vice-president are deemed to be employed in the Public Service for the purposes of the Public Service Superannuation Act and to be employed in the public service of Canada for the purposes of the Government Employees Compensation Act and any regulations made under section 9 of the Aeronautics Act.

HUMAN RESOURCES

11. Officers and employees necessary for the proper conduct of the work of the Agency shall be appointed in accordance with the Public Service Employment Act.

POWERS OF THE AGENCY

12. (1) Subject to any direction given by the Minister, the Agency may exercise the powers, and shall perform the duties and functions, that relate to the program legislation and that are conferred on, or delegated, assigned or transferred to, the Minister under any Act or regulation.

(2) An officer or employee of the Agency may exercise any power or perform any duty or function referred to in subsection (1) if the officer or employee is appointed to serve in the Agency in a capacity appropriate to the exercise of the power or the performance of the duty or function, and, in so doing, shall comply with any general or special direction given by the Minister.

(3) Subsection (1) does not include

(a) any power, duty or function of the Minister under this Act; or

(b) a power to make regulations.

(4) A direction given by the Minister under subsection (1) or (2) is not a statutory instrument for the purposes of the Statutory Instruments Act.

13. (1) Subject to section 38 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, the Agency may, with the approval of the Governor in Council, on the recommendation of the Minister and the Minister of Foreign Affairs and International Trade, enter into an agreement with a foreign state or an international organization, for the purposes of carrying out the mandate of the Agency.

(2) The Agency may, for the purposes of carrying out its mandate,

(a) enter into an arrangement with a foreign state or an international organization; or

(b) enter into an agreement or arrangement with the government of a province, a department or agency of the Government of Canada or any person or organization.

14. (1) The Agency may enter into or amend an agreement with a provincial or territorial government to administer a tax or other fiscal measure if the agreement is in accordance with guidelines relating to agreements of that kind established jointly by the Minister and the Minister of Finance.

(2) Parts III and III.1 of the Federal-Provincial Fiscal Arrangements Act do not apply to an agreement entered into or amended under subsection (1).

EXPENDITURES

15. An appropriation Act may provide that the balance of money appropriated by Parliament for the use of the Agency that remains unexpended at the end of the fiscal year, after the adjustments referred to in section 37 of the Financial Administration Act are made, lapses at the end of the following fiscal year.

ANNUAL REPORT

15.1 (1) The Minister shall, as soon as possible after the end of each fiscal year but no later than the end of the calendar year in which that fiscal year ends, cause to be laid before each House of Parliament a report of the operations and performance of the Agency for that fiscal year.

(2) The obligation imposed by subsection (1) may be satisfied by the tabling of any reports of the operations and performance of the Agency required by the Treasury Board that contain the information required by that subsection.

TRANSITIONAL PROVISIONS

Definitions

16. The following definitions apply in sections 17 to 19 and 21 to 28.

“former agency” means the portion of the public service of Canada known as the Canada Border Services Agency.

“new agency” means the Canada Border Services Agency established under subsection 3(1).

“order P.C. 2003-2064” means Order in Council P.C. 2003-2064 of December 12, 2003, registered as SI/2003-216.

Former Agency

17. (1) The persons occupying the positions of President and Executive Vice-president of the former agency on the day on which this section comes into force become the President and Executive Vice-president of the new agency on that day and are deemed to have been appointed under section 7.

(2) Nothing in this Act is to be construed as affecting the status of an employee who, immediately before the coming into force of this section, occupied a position in the former agency, except that the employee shall, on the coming into force of this section, occupy his or her position in the new agency under the direction of the President.

(3) In subsection (2), “employee” has the same meaning as in subsection 2(1) of the Public Service Employment Act.

18. (1) Any amount appropriated, for the fiscal year in which this section comes into force, by an appropriation Act based on the Estimates for that year for defraying the charges and expenses of the public service of Canada for the former agency that, on the day on which this section comes into force, is unexpended is deemed, on that day, to be an amount appropriated for defraying the charges and expenses of the public service of Canada for the new agency.

(2) Wherever under any Act, order, rule or regulation, or any contract, lease, licence or other document, any power, duty or function is vested in or exercisable by the President of the former agency or an employee of the former agency, the power, duty or function is vested in and shall be exercised by the President of the new agency or an employee of the new agency unless the Governor in Council by order designates a deputy minister or an officer of the public service of Canada to exercise that power or perform that duty or function.

(3) Any action, suit or other legal or administrative proceeding to which the former agency or its President is a party that is pending on the coming into force of this section may be continued by or against the new agency or its President in a similar manner and to the same extent as it would have been continued by or against the former agency or its President.

(4) Decisions made by the President of the former agency are deemed to be decisions made by the President of the new agency.

(5) All orders, rules, regulations, decisions, determinations and re-determinations, directions, licences, authorizations, certificates, consents, approvals, declarations, designations, permits, registrations, rates or other documents that are in force on the coming into force of this section and that are made or issued by the President of the former agency or any person under his or her authority continue in force as if they were made or issued by the President of the new agency or a person under his or her authority, as the case may be, until they expire or are repealed, replaced, rescinded or altered.

(6) Every affidavit sworn, or document purporting to be certified, by an employee of the former agency before the day on which this section comes into force has the same probative value as if it were sworn or certified by an employee of the new agency after that day.

19. (1) A reference to the former agency in any of the following is deemed to be a reference to the new agency:

(a) Schedule I to the Access to Information Act under the heading “Other Government Institutions”;

(b) the schedule to the Privacy Act;

(c) Part I of Schedule I to the Public Service Staff Relations Act;

(d) any order of the Governor in Council made under paragraph (b) of the definition “head” in section 3 of the Access to Information Act;

(e) any direction of the Governor in Council made under subsection 24(3) of the Auditor General Act;

(f) any order of the Governor in Council made under paragraph 29(e) of the Canadian Security Intelligence Service Act;

(g) any order of the Governor in Council made under paragraph (b) of the definition “head” in section 3 of the Privacy Act; and

(h) any order of the Governor in Council made under the definition “department” in subsection 2(1) of the Public Service Employment Act.

(2) The designation of a person as deputy head of the former agency in any of the following is deemed to be a designation of the President of the new agency as deputy head of that agency:

(a) any order of the Governor in Council made under paragraph 29(e) of the Canadian Security Intelligence Service Act; and

(b) any order of the Governor in Council made under the definition “deputy head” in subsection 2(1) of the Public Service Employment Act.

Canada Customs and Revenue Agency

20. Nothing in this Act shall be construed as affecting the status of an employee who, immediately before the coming into force of this section, occupied a position in the Canada Customs and Revenue Agency, except that the employee shall occupy that position in the Canada Revenue Agency.

21. (1) Subject to subsection (2), all rights and property of the Canada Customs and Revenue Agency continue as the rights and property of the Canada Revenue Agency.

(2) All rights and property of the Canada Customs and Revenue Agency that are in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 are transferred to the new agency.

22. (1) Subject to subsection (2), all obligations and liabilities of the Canada Customs and Revenue Agency continue as obligations and liabilities of the Canada Revenue Agency.

(2) All obligations and liabilities of the Canada Customs and Revenue Agency that were incurred in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 are transferred to the new agency.

23. (1) The administration of any real property or immovable, and the administrative responsibility for any licence in respect of any real property or immovable, that was under the administration or administrative responsibility of the Canada Customs and Revenue Agency immediately before the coming into force of this section and that was used for or in support of those portions of the Canada Customs and Reve­nue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 are transferred to the Minister.

(2) As soon as practicable after the coming into force of this section, the Minister of National Revenue shall publish in the Canada Gazette a list of the real property and immovables the administration of which was transferred under subsection (1) in such a way that each is sufficiently identified.

(3) Where the title of any real property or immovable was held in the name of the Canada Customs and Revenue Agency immediately before the coming into force of this section and that real property or immovable was used for or in support of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064, the title to that real property or immovable is deemed to be held in the name of Her Majesty in right of Canada.

(4) The administration of any real property or immovable, and the administrative responsibility for any licence in respect of any real property or immovable, that is not referred to in subsection (1) and that was under the administration or administrative responsibility of the Canada Customs and Revenue Agency immediately before the coming into force of this section continues under the administration or administrative responsibility, as the case may be, of the Canada Revenue Agency.

24. (1) Subject to subsection (2), any action, suit or other legal or administrative proceeding to which the Canada Customs and Revenue Agency is a party that is pending on the coming into force of this section may be continued by or against the Canada Revenue Agency in the same manner and to the same extent as it could have been continued by or against the Canada Customs and Revenue Agency.

(2) Any action, suit or other legal or administrative proceeding to which the Canada Customs and Revenue Agency is a party that is pending on the coming into force of this section may be continued by or against the new agency in the same manner and to the same extent as it could have been continued by or against the Canada Customs and Revenue Agency in respect of those portions of the Canada Customs and Reve­nue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064.

25. (1) Subject to subsection (2), all orders, rules, regulations, decisions, determinations and re-determinations, directions, licences, authorizations, certificates, consents, approvals, declarations, designations, permits, registrations, rates or other documents that are in force on the coming into force of this section and that were made or issued by the Minister of National Revenue or by the Commissioner of Customs and Revenue or any person under their authority continue in force as if they were made or issued by the Minister of National Revenue or the Commissioner of Revenue or any person under their authority, as the case may be, until they expire or are repealed, replaced, rescinded or altered.

(2) All orders, rules, regulations, decisions, determinations and re-determinations, directions, licences, authorizations, certificates, consents, approvals, declarations, designations, permits, registrations, rates or other documents that are in force on the coming into force of this section and that were made or issued by the Minister of National Revenue or by the Commissioner of Customs and Revenue or any person under their authority that are in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 continue in force as if they were made or issued by the Minister, the President of the new agency or a person under their authority, as the case may be, until they expire or are repealed, replaced, rescinded or altered.

26. (1) Subject to subsection (2), every affidavit sworn, or document purporting to be certified, by an employee of the Canada Customs and Revenue Agency before the day on which this section comes into force has the same probative value as if it were sworn or certified by an employee of the Canada Revenue Agency after that day.

(2) Every affidavit sworn, or document purporting to be certified, by an employee of the Canada Customs and Revenue Agency before the day on which this section comes into force that was sworn or was purported to be certified in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 has the same probative value as if it were sworn or certified by an employee of the new agency after that day.

27. (1) Subject to subsection (2), every reference to the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue, the Deputy Commissioner of Customs and Revenue or any person under their authority in a document issued in the name of the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue or the Deputy Commissioner of Customs and Revenue is to be read, unless the context otherwise requires, as a reference to the Canada Revenue Agency, the Commissioner of Revenue, the Deputy Commissioner of Revenue or a person under their authority, as the case may be.

(2) Every reference to the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue, the Deputy Commissioner of Customs and Revenue or any person under their authority in a document issued in the name of the Canada Customs and Revenue Agency, the Commissioner of Customs and Revenue or the Deputy Commissioner of Customs and Revenue is to be read in respect of those documents that relate to those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064, unless the context otherwise requires, as a reference to the new agency, the President of the new agency, the Executive Vice-president of the new agency or a person under their authority, as the case may be.

28. (1) Subject to subsection (2), any expression referring to the Deputy Minister of National Revenue, the Department of National Revenue, the Commissioner of Customs and Revenue or the Canada Customs and Revenue Agency in any document, any instrument made under an Act of Parliament or any provision of an Act of Parliament not amended by this Act is to be read, unless the context otherwise requires, as a reference to the Commissioner of Revenue or the Canada Revenue Agency, as the case may be.

(2) Any expression referring to the Deputy Minister of National Revenue, the Department of National Revenue, the Commissioner of Customs and Revenue or the Canada Customs and Revenue Agency in any document, any instrument made under an Act of Parliament or any provision of an Act of Parliament not amended by this Act and the document, instrument or provision is in respect of those portions of the Canada Customs and Revenue Agency the control and supervision of which were transferred to the former agency by order P.C. 2003-2064 is to be read, unless the context otherwise requires, as a reference to the President of the new agency or the new agency, as the case may be.

Royal Canadian Mint Act

29. The Minister of National Revenue is the Minister for the purposes of the Royal Canadian Mint Act until another member of the Queen’s Privy Council for Canada is designated under section 2.1 of that Act, as enacted by section 130 of this Act.

CONSEQUENTIAL AMENDMENTS

Agriculture and Agri-Food Administrative Monetary Penalties Act

30. The definition “Minister” in section 2 of the Agriculture and Agri-Food Administrative Monetary Penalties Act is replaced by the following:

“Minister” means

(a) the Minister of Agriculture and Agri-Food; or

(b) with respect to a notice of violation issued in relation to the contravention of program legislation referred to in subsection 11(5) of the Canadian Food Inspection Agency Act, the Solicitor General of Canada.

Air Travellers Security Charge Act

31. The definitions “Agency” and “Commissioner” in section 2 of the Air Travellers Security Charge Act are replaced by the following:

“Agency” means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act.

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act.

32. Subsection 83(8) of the Act is replaced by the following:

(8) Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister, the Commissioner of Customs and Revenue, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Act is deemed to be a document signed, made and issued by the Minister, the Commissioner of Customs and Revenue, the Commissioner or the officer, unless it has been called into question by the Minister or a person acting for the Minister or for Her Majesty.

Canada Agricultural Products Act

33. Subsection 19(2) of the Canada Agricultural Products Act is replaced by the following:

(1.1) The President of the Canada Border Services Agency may designate inspectors under paragraph 9(2)(b) of the Canada Border Services Agency Act for the purposes of enforcing this Act.

(2) Inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under this Act, an inspector shall show the certificate to the person in charge of the place on request.

Canada Customs and Revenue Agency Act

34. The long title of the Canada Customs and Revenue Agency Act is replaced by the following:

An Act to continue the Canada Revenue Agency and to amend and repeal other Acts as a consequence

35. Section 1 of the Act is replaced by the following:

1. This Act may be cited as the Canada Revenue Agency Act.

36. (1) The definition “législation fiscale et douanière” in section 2 of the French version of the Act is repealed.

(2) The definition “Agency” in section 2 of the Act is replaced by the following:

“Agency” means the Canada Revenue Agency continued by subsection 4(1).

(3) Paragraph (a) of the definition “program legislation” in section 2 of the English version of the Act is replaced by the following:

(a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the Commissioner or an employee of the Agency to administer or enforce, including the Air Travellers Security Charge Act, the Customs Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act and the Income Tax Act; or

(4) Section 2 of the French version of the Act is amended by adding the following in alphabetical order:

37. The heading before section 4 of the Act is replaced by the following:

CONTINUATION AND MANDATE OF THE AGENCY

38. Subsection 4(1) of the Act is replaced by the following:

4. (1) The Canada Customs and Revenue Agency is continued as a body corporate under the name of the Canada Revenue Agency.

39. Paragraph 5(1)(a) of the French version of the Act is replaced by the following:

40. (1) Paragraph 6(1)(a) of the Act is repealed.

(2) Subsection 6(1) of the Act is amended by striking out the word “and” at the end of paragraph (d) and by adding the following after paragraph (d):

(d.1) the collection of debts due to Her Majesty under Part V.1 of the Customs Act; and

41. Section 7 of the Act is replaced by the following:

7. The Minister may designate any person, or person within a class of persons, as an officer as defined in section 2 of the Excise Act or section 2 of the Excise Act, 2001 to exercise any powers or perform any duties and functions of an officer under those Acts that the Minister may specify.

42. Section 9 of the French version of the Act is replaced by the following:

43. Subsection 26(1) of the Act is replaced by the following:

26. (1) A Deputy Commissioner of Revenue may be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms of not more than five years each.

44. Section 33 of the French version of the Act is replaced by the following:

45. Paragraphs 34(a) and (b) of the French version of the Act are replaced by the following:

46. Section 35 of the French version of the Act is replaced by the following:

47. Subsection 37(1) of the Act is replaced by the following:

37. (1) The Commissioner may authorize any person, subject to any terms and conditions that the Commissioner may specify, to exercise or perform on behalf of the Commissioner any power, duty or function of the Commissioner under this Act or any other Act.

48. Subsection 39(1) of the French version of the Act is replaced by the following:

49. Subsection 40(1) of the French version of the Act is replaced by the following:

50. Subsection 60(3) of the French version of the Act is replaced by the following:

51. Subsection 63(1) of the Act is replaced by the following:

63. (1) The Agency may enter into or amend an agreement with a provincial, territorial or aboriginal government to administer a tax or other fiscal measure if the agreement is in accordance with guidelines relating to agreements of that kind established jointly by the Minister and the Minister of Finance.

52. Section 186 of the Act and the heading before it are repealed.

Canadian Food Inspection Agency Act

53. Section 11 of the Canadian Food Inspection Agency Act is amended by adding the following after subsection (4):

(5) The Canada Border Services Agency is responsible for the enforcement of the program legislation referred to in paragraph (b) of the definition “program legislation” in section 2 of the Canada Border Services Agency Act as that program legislation relates to the delivery of passenger and initial import inspection services performed at airports and other Canadian border points other than import service centres.

Canadian International Trade Tribunal Act

54. Subsection 2(1) of the Canadian International Trade Tribunal Act is amended by adding the following in alphabetical order:

“President” means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act.

55. Every reference to the “Commissioner of Customs and Revenue” or the “Commissioner” in the following provisions of the Act is replaced by a reference to the “President”:

(a) subsections 26(4) and (5);

(b) subsections 28(1) and (2); and

(c) paragraph 49(b).

56. Subsections 2(1), 26(4) and (5) and 28(1) and (2) and paragraph 49(b) of the Canadian International Trade Tribunal Act, as amended by sections 54 and 55 of this Act, apply to goods of a NAFTA country, as defined in subsection 2(2) of that Act.

Department of Citizenship and Immigration Act

57. Section 4 of the Department of Citizenship and Immigration Act is replaced by the following:

4. The powers, duties and functions of the Minister extend to and include all matters over which Parliament has jurisdiction relating to citizenship and immigration and that are not by law assigned to any other department, board or agency of the Government of Canada.

Criminal Code

58. (1) Paragraph (d) of the definition “peace officer” in section 2 of the Criminal Code is replaced by the following:

(d) an officer within the meaning of the Customs Act, the Excise Act or the Excise Act, 2001, or a person having the powers of such an officer, when performing any duty in the administration of any of those Acts,

(d.1) an officer authorized under subsection 138(1) of the Immigration and Refugee Protection Act,

(2) The definition “justice system participant” in section 2 of the Act is amended by replacing subparagraph (b)(ix) with the following:

(ix) an employee of the Canada Revenue Agency who is involved in the investigation of an offence under an Act of Parliament,

(ix.1) an employee of the Canada Border Services Agency who is involved in the investigation of an offence under an Act of Parliament,

Cultural Property Export and Import Act

59. Section 5 of the Cultural Property Export and Import Act is replaced by the following:

5. The Minister, with the approval of the Solicitor General of Canada, may designate any persons or classes of persons employed by the Canada Border Services Agency as permit officers to receive applications for export permits and to issue export permits under this Act.

Customs Act

60. (1) The definition “Commissioner” in subsection 2(1) of the Customs Act is repealed.

(2) The definitions “Agency” and “Minister” in subsection 2(1) of the Act are replaced by the following:

“Agency” means the Canada Border Services Agency;

“Minister” means, except in Part V.1, the Solicitor General of Canada;

(3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:

“President” means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act;

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

(3) Any power, duty or function of the President under this Act may be exercised or performed by any person, or by any officer within a class of officers, authorized by the President to do so and, if so exercised or performed, is deemed to have been exercised or performed by the President.

(5) Section 2 of the Act is amended by adding the following after subsection (4):

(5) The Minister may authorize a person employed by the Canada Revenue Agency, or a class of those persons, to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.

(6) The Minister of National Revenue may authorize a person employed by the Canada Revenue Agency or the Agency, or a class of those persons, to exercise powers or perform duties of that Minister, including any judicial or quasi-judicial powers or duties of that Minister, under this Act.

61. Subsection 3.3(1) of the Act is replaced by the following:

3.3 (1) Except with respect to the collection of any debt due to Her Majesty under Part V.1, the Minister or any officer designated by the President for the purposes of this section may at any time waive or cancel all or any portion of any penalty or interest otherwise payable by a person under this Act.

62. Subsection 3.4(1) of the Act is replaced by the following:

3.4 (1) Where security has been given to the Minister by a person under a provision of this Act and the Minister or any officer (in this section referred to as a “designated officer”) designated by the President for the purposes of this section determines that the security that has been given is no longer adequate, the Minister or a designated officer may, by notice served personally or by registered or certified mail, require additional security to be given by or on behalf of the person within such reasonable time as may be stipulated in the notice.

63. Subsection 32(7) of the Act is replaced by the following:

(7) The Minister or an officer designated by the President for the purposes of this subsection may authorize any person not resident in Canada to account for goods under this section, in such circumstances and under such conditions as may be prescribed, in lieu of the importer or owner of those goods.

64. Section 33.2 of the Act is replaced by the following:

33.2 The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to account, within such reasonable time as may be stipulated in the notice, in the manner described in paragraph 32(1)(a), for any goods as may be designated in the notice.

65. Section 33.5 of the Act is replaced by the following:

33.5 The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person to pay any amount owing as duties, within such reasonable time as may be stipulated in the notice, on any goods as may be designated in the notice.

66. Subsection 33.7(1) of the Act is replaced by the following:

33.7 (1) The Minister or any officer designated by the President for the purposes of this section may at any time extend in writing the time prescribed by the regulations made under this Part for the accounting of goods or the payment of any amount owing as duties.

67. The portion of subsection 35.02(2) of the Act before paragraph (a) is replaced by the following:

(2) The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered mail, require any person

68. The portion of subsection 42(2) of the Act before paragraph (a) is replaced by the following:

(2) An officer, or an officer within a class of officers, designated by the President for the purposes of this section, may at all reasonable times, for any purpose related to the administration or enforcement of this Act,

69. Section 42.01 of the Act is replaced by the following:

42.01 An officer, or an officer within a class of officers, designated by the President for the purposes of this section may conduct a verification of origin (other than a verification of origin referred to in section 42.1), verification of tariff classification or verification of value for duty in respect of imported goods in the manner that is prescribed and may for that purpose at all reasonable times enter any prescribed premises.

70. The portion of subsection 42.1(1) of the Act before paragraph (a) is replaced by the following:

42.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to the prescribed conditions,

71. The portion of subsection 43.1(1) of the Act before paragraph (a) is replaced by the following:

43.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section shall, before goods are imported, on application by any member of a prescribed class that is made within the prescribed time, in the prescribed manner and in the prescribed form containing the prescribed information, give an advance ruling with respect to

72. Subsection 57.01(1) of the Act is replaced by the following:

57.01 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section may, at or before the time goods imported from a NAFTA country are accounted for under subsection 32(1), (3) or (5), in the prescribed manner and subject to the prescribed conditions, make a determination as to whether the goods have been marked in the manner referred to in section 35.01.

73. Subsection 58(1) of the Act is replaced by the following:

58. (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, may determine the origin, tariff classification and value for duty of imported goods at or before the time they are accounted for under subsection 32(1), (3) or (5).

74. The portion of subsection 59(1) of the Act before paragraph (a) is replaced by the following:

59. (1) An officer, or any officer within a class of officers, designated by the President for the purposes of this section may

75. Section 97.21 of the Act is amended by adding the following in alphabetical order:

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act.

“Minister” means the Minister of National Revenue.

76. The Act is amended by adding the following after section 97.21:

Ancillary Powers

97.211 (1) The Minister may, for the purposes of administering or enforcing this Part, exercise any of the following powers that are necessary for the collection of debts due to Her Majesty under this Part:

(a) the powers provided for in paragraphs (a) and (b) of the definition “prescribed” in subsection 2(1) as well as those provided for in subsections 3.3(1) and (2), 43(1) and 115(1); and

(b) any other powers that are conferred under any provision of this Act that is specified by the Governor in Council on the recommendation of the Minister and the Solicitor General of Canada.

(2) An order made for the purpose of subsection (1) must be published in Part II of the Canada Gazette as soon as practicable after it is made.

77. Subsection 97.22(3) of the Act is replaced by the following:

(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 Solicitor General of Canada under section 135, give security satisfactory to that Minister.

78. (1) Subsection 97.34(2) of the Act is replaced by the following:

(2) If a person has appealed a decision of the Solicitor General of Canada to the Federal Court under section 97.23 or 135, the Minister must not take any action described in subsection (1) to collect the amount in controversy before the date of the decision of the Court or the day on which the person discontinues the appeal.

(2) Subsections 97.34(4) and (5) of the Act are replaced by the following:

(4) If a person has made a request under section 60 or 129 or has appealed under section 67 or 68 and the person agrees in writing with the Solicitor General of Canada to delay proceedings on the request or appeal, as the case may be, until judgment has been given in another action before the Federal Court, the Canadian International Trade Tribunal or the Supreme Court of Canada, in which action the issue is the same or substantially the same as that raised in the request or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount payable, or a part of the amount payable, determined in a manner consistent with the decision or judgment in the other action at any time after the Solicitor General of Canada notifies the person in writing that

(a) the decision of the Canadian International Trade Tribunal or Federal Court in that action has been mailed to the Solicitor General of Canada;

(b) judgment has been pronounced by the Federal Court of Appeal in that action; or

(c) judgment has been delivered by the Supreme Court of Canada in that action.

(5) The Minister must not, for the purpose of collecting an amount payable, or a part of an amount payable, under this Act, take any of the actions described in subsection (1) if a person has given security to the Solicitor General of Canada when requesting or appealing from a decision of that Minister or the President.

79. Subsection 97.5(3) of the Act is replaced by the following:

(3) The application must be made by delivering or mailing the application and a copy of the notice of objection to the Chief of Appeals in a Tax Services Office or Taxation Centre of the Canada Revenue Agency.

80. (1) Paragraph (a) of the definition “customs information” in subsection 107(1) of the Act is replaced by the following:

(a) relates to one or more persons and is obtained by or on behalf of

(i) the Minister for the purposes of this Act or the Customs Tariff, or

(ii) the Minister of National Revenue for the purposes of the collection of debts due to Her Majesty under Part V.1;

(2) Subsection 107(3) of the Act is replaced by the following:

(3) An official may use customs information

(a) for the purposes of administering or enforcing this Act, the Customs Tariff, the Excise Act, 2001, the Special Imports Measures Act or Part 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act or for any purpose set out in subsection (4), (5) or (7);

(b) for the purposes of exercising the powers or performing the duties and functions of the Solicitor General of Canada under the Immigration and Refugee Protection Act, including establishing a person’s identity or determining their inadmissibility; or

(c) for the purposes of any Act or instrument made under it, or any part of such an Act or instrument, that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce, including the Agriculture and Agri-Food Administrative Monetary Penalties Act, the Canada Agricultural Prod­ucts Act, the Feeds Act, the Fertilizers Act, the Fish Inspection Act, the Health of Animals Act, the Meat Inspection Act, the Plant Protection Act and the Seeds Act.

(3) Paragraphs 107(4)(c) and (d) of the Act are replaced by the following:

(c) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of this Act, the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Export and Import Permits Act, the Immigration and Refugee Protection Act, the Special Import Measures Act or Part 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act by an official of the Agency;

(c.1) may reasonably be regarded as necessary solely for a purpose relating to the enforcement of the Agriculture and Agri-Food Administrative Monetary Penalties Act, the Canada Agricultural Products Act, the Feeds Act, the Fertilizers Act, the Fish Inspection Act, the Health of Animals Act, the Meat Inspection Act, the Plant Protection Act and the Seeds Act by an official of the Agency;

(c.2) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of Part V.1 by an official or a class of officials of the Canada Revenue Agency designated by the Minister of National Revenue;

(d) may reasonably be regarded as necessary solely for a purpose relating to the administration or enforcement of this Act, the Excise Act, the Excise Act, 2001 or the Export and Import Permits Act by a member of the Royal Canadian Mounted Police;

(4) Subsection 107(5) of the Act is amended by adding the following after paragraph (g):

(g.1) an official of the Canada Revenue Agency solely for a purpose relating to the administration or enforcement of the Canada Pension Plan, the Employment Insurance Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act or the Income Tax Act;

(5) Subsection 107(5) of the Act is amended by adding the following after paragraph (j):

(j.1) an official of the Canadian Food Inspection Agency for the purpose of administering or enforcing any Act referred to in section 11 of the Canadian Food Inspection Agency Act if the information relates to the import, export or in-transit movement of goods into or out of Canada;

(6) The portion of subsection 107(12) of the Act before paragraph (a) is replaced by the following:

(12) An order or direction that is made in the course of or in connection with any legal proceeding and that requires an official to give or produce evidence relating to customs information may, by notice served on all interested parties, be immediately appealed by the Minister or the Minister of National Revenue, as the case may be, or by the person against whom the order or direction is made

81. The portion of subsection 127.1(1) of the Act before paragraph (a) is replaced by the following:

127.1 (1) The Minister, or any officer des­ignated by the President for the purposes of this section, may cancel a seizure made under section 110, cancel or reduce a penalty assessed under section 109.3 or an amount demanded under section 124 or refund an amount received under any of sections 117 to 119 within thirty days after the seizure, assessment or demand, if

82. Section 149.1 of the Act is replaced by the following:

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 or the Canada Revenue Agency, as the case may be, 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.

83. Subsection 163.4(1) of the Act is replaced by the following:

163.4 (1) The President may designate any officer for the purposes of this Part and shall provide the officer with a certificate of designation.

84. Every reference to the “Minister” in the following provisions of the Act is replaced by a reference to the “Solicitor General of Canada”:

(a) subsection 97.22(2);

(b) section 97.23; and

(b) section 97.27.

85. Every reference to “Commissioner” or “Commissioner’s” in the following provisions of the Act is replaced by a reference to “President” or “President’s”, respectively:

(a) the heading before section 60;

(b) subsections 60(3) to (5);

(c) subsections 60.1(1) and (3) to (5);

(d) subsections 60.2(1) and (2);

(e) subsections 61(1) and (2);

(f) subsection 67(1);

(g) subsection 67.1(3);

(h) subsection 68(1);

(i) subsection 69(2);

(j) subsection 70(1);

(k) subsection 97.34(3);

(l) subsection 114(2);

(m) section 128;

(n) subsection 130(1);

(o) section 137; and

(p) subsection 141(1).

Customs and Excise Offshore Application Act

86. (1) Subsection 4(1) of the Customs and Excise Offshore Application Act is replaced by the following:

4. (1) The President of the Canada Border Services Agency may require from any person, within any reasonable time that the President stipulates, the production of any book, record, writing or other document or any information that the President considers necessary for ascertaining whether any of sections 5 to 10 apply in any particular case.

(2) Subsection 4(2) of the English version of the Act is replaced by the following:

(2) Every person who fails to comply with a requirement of the President under subsection (1) is guilty of an offence punishable on summary conviction.

Customs Tariff

87. The portion of subsection 68(3) of the Act before paragraph (a) is replaced by the following:

(3) The President of the Canada Border Services Agency may relieve goods from payment of a surtax imposed by an order under subsection (1) if the President is of the opinion that

88. Paragraph 108(c) of the Act is replaced by the following:

(c) in respect of goods of tariff item No. 9993.00.00, when the goods are destroyed in the manner that the Solicitor General of Canada directs or the destruction is certified by a customs officer or another person designated by the President of the Canada Border Services Agency;

89. Every reference to the “ministre du Revenu national” in the following provisions of the French version of the Act is replaced by a reference to the “solliciteur général du Canada”:

(a) paragraph 102(b);

(b) paragraph 111(a);

(c) paragraph 113(3)(c); and

(d) section 119.

Employment Insurance Act

90. Subsection 102(13) of the Employment Insurance Act is replaced by the following:

(13) Every document appearing to be an order, direction, demand, notice, certificate, requirement, decision, assessment, discharge of mortgage, release of hypothec or other document executed under, or in the course of the administration or enforcement of, this Part over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner of Revenue or an officer authorized to exercise the powers or perform the duties of the Minister under this Part, is deemed to be a document signed, made and issued by the Minister, the Deputy Minister, the Commissioner of Customs and Revenue, the Commissioner of Revenue or the officer unless it has been called into question by the Minister or by a person acting for the Minister or for Her Majesty.

Excise Act

91. The definitions “collector” and “Commissioner” in section 2 of the Excise Act are replaced by the following:

“collector” means every officer of excise who is appointed to collect the duties imposed by this Act in any defined district or excise division;

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act;

Excise Act, 2001

92. The definitions “Agency”, “Commissioner” and “officer” in section 2 of the Excise Act, 2001 are replaced by the following:

“Agency” means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act.

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act.

“officer” means, except in sections 167, 226 and 296,

(a) a person who is appointed or employed in the administration or enforcement of this Act;

(b) a member of the Royal Canadian Mounted Police or a member of a police force designated under subsection 10(1); and

(c) with respect to imported goods that have not been released under the Customs Act, an officer as defined in subsection 2(1) of that Act.

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

(3) The Solicitor General of Canada may authorize a designated officer or agent, or a class of officers or agents, to exercise powers and perform duties of that Minister under section 68.

94. (1) Subsection 68(1) of the Act is replaced by the following:

68. (1) Any person who imports a product that is reported under the Customs Act as being denatured alcohol or specially denatured alcohol shall make the product available for sampling and the product is required to be sampled by the Solicitor General of Canada before it is released under that Act.

(2) Subsections 68(3) and (4) of the Act are replaced by the following:

(3) The Solicitor General of Canada may at any time waive the requirement to sample an imported product under subsection (1).

(4) The Solicitor General of Canada may fix fees to be paid by the importer of the product but those fees must not exceed an amount determined by that Minister to be the costs to Her Majesty in respect of the sampling and testing.

95. (1) Subsection 188(6) of the Act is replaced by the following:

(6) An overpayment of duty payable for a fiscal month of a person and interest on the overpayment shall not be applied under paragraph (4)(b) or refunded under paragraph (4)(c) unless the person has, before the day on which notice of the assessment is sent to the person, filed all returns or other records that the person was required to file with

(a) the Minister under this Act, the Excise Act, the Excise Tax Act and the Income Tax Act; or

(b) the Solicitor General of Canada under the Customs Act.

(2) Subparagraph 188(7)(b)(ii) of the Act is replaced by the following:

(ii) the person has, before the day on which notice of the assessment is sent to him or her, filed all returns or other records that the person was required to file

(A) with the Minister under this Act, the Excise Act, the Excise Tax Act and the Income Tax Act, or

(B) with the Solicitor General of Canada under the Customs Act.

96. Subsection 189(4) of the Act is replaced by the following:

(4) A refund shall not be paid until the person has filed with the Minister or the Solicitor General of Canada, all returns or other records that are required to be filed under this Act, the Customs Act, the Excise Act, the Excise Tax Act and the Income Tax Act.

97. The definition “confidential information” in subsection 211(1) of the Act is amended by striking out the word “or” at the end of paragraph (a) and by replacing paragraph (b) with the following:

(a.1) obtained by or on behalf of the Solicitor General of Canada for the purposes of section 68; or

(b) prepared from information referred to in paragraph (a) or (a.1).

98. Subsection 301(8) of the Act is replaced by the following:

(8) Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister, the Commissioner of Customs and Revenue, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Act is deemed to be a document signed, made and issued by the Minister, the Commissioner of Customs and Revenue, the Commissioner or the officer, unless it has been called into question by the Minister or a person acting for the Minister or for Her Majesty.

(8.1) Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Solicitor General of Canada, the President of the Canada Border Services Agency or an officer authorized to exercise the powers or perform the duties of that Minister under this Act is deemed to be a document signed, made and issued by that Minister, the President or the officer, unless it has been called into question by that Minister or a person acting for that Minister or for Her Majesty.

Excise Tax Act

99. The definitions “Agency” and “Commissioner” in subsection 2(1) of the Excise Tax Act are replaced by the following:

“Agency” means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act;

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act;

100. Subsection 59(2) of the Act is replaced by the following:

(2) The Minister may authorize a designated officer or agent, or officer or agent of a designated class of officers or agents, to exercise powers or perform duties of the Minister, including judicial or quasi-judicial powers or duties, under this Act.

101. Subsections 70(2) to (4) of the Act are replaced by the following:

(2) The Minister may, under regulations of the Governor in Council, pay a specific sum in lieu of a drawback under subsection (1) in any case where a specific sum in lieu of a drawback of duties is granted under section 117 of the Customs Tariff.

(2.1) On application, the Solicitor General of Canada may, under section 113 of the Customs Tariff, grant a drawback of the tax imposed under Part III and paid on or in respect of goods imported into Canada.

(3) An application for a drawback under subsection (1) shall be made in the prescribed form and contain the prescribed information and shall be filed with the Minister within such time and in such manner as the Governor in Council may, by regulation, prescribe.

(4) No drawback shall be granted under subsection (1) unless the person applying for the drawback provides such evidence in support of the application as the Minister may require.

102. (1) Subsections 105(6) of the Act is replaced by the following:

(5.1) An affidavit of an officer of the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

(a) that the officer has charge of the appropriate records, and

(b) that a document annexed to the affidavit is a document or a true copy of a document, or a print-out of an electronic document, made by or on behalf of the Solicitor General of Canada or a person exercising the powers of that Minister or by or on behalf of a person,

is evidence of the nature and contents of the document.

(6) An affidavit of an officer of the Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

(a) that the officer has charge of the appropriate records,

(b) that the officer has knowledge of the practice of the Agency or the Canada Border Services Agency, as the case may be,

(c) that an examination of the records shows that a notice of determination or a notice of assessment was sent to a person on a named day pursuant to this Act, and

(d) that after careful examination of the records the officer was unable to find that a notice of objection to the determination or assessment was received within the time limited for it,

is evidence of the statements contained in the affidavit.

(2) Subsection 105(9) of the Act is replaced by the following:

(9) Where evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Agency or the Canada Border Services Agency, as the case may be, it is not necessary to prove his or her signature or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.

103. Subsection 106.1(1) of the Act is replaced by the following:

106.1 (1) Every document purporting to be an order, direction, notice, certificate, requirement, decision, determination, assessment, discharge of mortgage or acquittance of a hypothecary claim or other document and purporting to have been executed under, or in the course of the administration or enforcement of, this Act or the regulations over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner or an officer authorized by the Minister to exercise his or her powers or perform his or her duties or functions under this Act is deemed to be a document signed, made and issued by the Minister, Deputy Minister, Commissioner of Customs and Revenue, the Commissioner or the officer, unless called into question by the Minister or by some person acting for the Minister or Her Majesty.

(1.1) Every document purporting to be an order, a direction, a notice, a certificate, a requirement, a decision, a determination, an assessment, a discharge of mortgage or an acquittance of a hypothecary claim or other document and purporting to have been executed under, or in the course of the administration or enforcement of, this Act or the regulations over the name in writing of the Solicitor General of Canada, the President of the Canada Border Services Agency or an officer authorized by that Minister to exercise his or her powers or perform his or her duties or functions under this Act is deemed to be a document signed, made and issued by that Minister, the President or the officer, unless called into question by that Minister or by some person acting for that Minister or Her Majesty.

104. The definitions “Agency” and “Commissioner” in subsection 123(1) of the Act are replaced by the following:

“Agency” means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act;

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act;

105. (1) Paragraph 215.1(2)(b) of the Act is replaced by the following:

(b) the Solicitor General of Canada has, under any of sections 73, 74 and 76 of the Customs Act, granted an abatement or refund of all or part of the duties paid on the goods,

(2) Paragraph 215.1(3)(b) of the Act is replaced by the following:

(b) if the goods had been subject to duties under the Customs Act, the Solicitor General of Canada would, because of any of the circumstances described in paragraph 73(a) or (b) or 74(1)(a), (b) or (c) or subsection 76(1) of that Act, have granted, under section 73, 74 or 76 of that Act, an abatement or refund of all or part of the duties paid on the goods,

106. Subsection 216(5) of the Act is replaced by the following:

(5) The provisions of this Part and of the Tax Court of Canada Act that apply to an appeal taken under section 302 apply, with such modifications as the circumstances require, to an appeal taken under subsection 67(1) of the Customs Act from a decision of the President of the Canada Border Services Agency made under section 60 or 61 of that Act in a determination of the tax status of goods as if the decision of the President were a confirmation of an assessment or a reassessment made by the Minister under subsection 301(3) or (4) as a consequence of a notice of objection filed under subsection 301(1.1) by the person to whom the President is required to give notice under section 60 or 61 of the Customs Act, as the case may be, of the decision.

107. Subsections 335(6) to (8) of the Act are replaced by the following:

(5.1) An affidavit of an officer of the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that a document annexed to the affidavit is a document or a true copy of a document, or a printout of an electronic document, made by or on behalf of the Solicitor General of Canada or a person exercising the powers of that Minister or by or on behalf of a person, is evidence of the nature and contents of the document.

(6) An affidavit of an officer of the Agency or the Canada Border Services Agency, 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 or the Canada Border Services Agency, as the case may be, and that an examination of the records shows that a notice of assessment was mailed or otherwise sent to a person on a particular day under this Part 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, as the case may be, was received within the time allowed, is evidence of the statements contained in the affidavit.

(7) Where evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Agency or the Canada Border Services Agency, as the case may be, it is not necessary to prove the signature of the person or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.

(8) Every document purporting to have been executed under or in the course of the administration or enforcement of this Part over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Part, shall be deemed to be a document signed, made and issued by the Minister, the Deputy Minister, the Commissioner of Customs and Revenue, the Commissioner or the officer, unless it has been called in question by the Minister or a person acting for the Minister or for Her Majesty in right of Canada.

(8.1) Every document purporting to have been executed under or in the course of the administration or enforcement of this Part over the name in writing of the Solicitor General of Canada or the President of the Canada Border Services Agency, or an officer authorized to exercise the powers or perform the duties of that Minister under this Part, shall be deemed to be a document signed, made and issued by that Minister, the President or the officer, unless it has been called in question by that Minister or a person acting for that Minister or for Her Majesty in right of Canada.

108. Section 1 of Part X of Schedule VI to the Act is replaced by the following:

1. A supply made by Canada Post Corporation of a service under an agreement made with the Solicitor General of Canada under subsection 147.1(3) of the Customs Act.

109. Section 4 of Part I of Schedule X to the Act is replaced by the following:

4. Arms, military stores and munitions of war brought into a participating province by the Government of Canada in replacement of or in anticipation or actual exchange for similar goods loaned to or exchanged or to be exchanged with the governments of a foreign country designated by the Governor in Council under heading No. 98.10 of Schedule I to the Customs Tariff, under such regulations as the Solicitor General of Canada may make for purposes of heading No. 98.11 of that Act.

110. Section 6 of Part I of Schedule X to the Act is replaced by the following:

6. Property, (other than advertising matter, tobacco or an alcoholic beverage) that is a casual donation sent by a person in a non-participating province to a person in a participating province, or brought into a particular participating province by a person who is not resident in the participating provinces as a gift to a person in that participating province, where the fair market value of the property does not exceed $60, under such regulations as the Solicitor General of Canada may make for purposes of heading No. 98.16 of Schedule I to the Customs Tariff.