Bill C-24

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PAYMENTS TO PROVINCES

Distribution of revenue

99. (1) The Minister shall distribute, among the provinces from which the softwood lumber products originate, the revenue derived by Her Majesty in right of Canada from the charge imposed on those products under section 10, less any refunds and less the following costs incurred by Her Majesty in right of Canada, as determined by the Minister,

(a) costs incurred in the administration of this Act and the softwood lumber agreement, as defined in subsection 2(1) of the Export and Import Permits Act; and

(b) costs incurred in relation to any litigation, including damages, in respect of this Act or that agreement.

Amount of payments

(2) The amount to be paid to a province shall be paid out of the Consolidated Revenue Fund.

REGULATIONS

Regulations — general

100. (1) The Governor in Council may make regulations

(a) respecting any requirements or conditions that must be met to be certified as an independent remanufacturer under section 25;

(b) respecting the duration, amendment, suspension, renewal, cancellation or reinstatement of a certification under section 25;

(d) generally to carry out the purposes and provisions of this Act.

Regulations — section 99

(2) The Governor in Council may, on the recommendation of the Minister for International Trade, make regulations establishing conditions to which payments under section 99 are subject and respecting the amount that shall be paid to a province under that section.

Effect

101. A regulation made under this Act has effect from the day it is published in the Canada Gazette or at any later time that may be specified in the regulation, unless it provides otherwise and

(a) has a relieving effect only;

(b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act;

(c) is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette; or

(d) gives effect to a budgetary or other public announcement, in which case the regulation shall not, unless paragraph (a), (b) or (c) applies, have effect before the day on which the announcement was made.

EXPIRY

Regulation

102. The Governor in Council may, by regulation, declare that any of sections 10 to 15 cease to be in force on a day or days fixed in the regulation.

PAYMENT TO ACCOUNTS

Payment

103. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister for International Trade, be paid and applied a sum or sums for payment to any account as determined by that Minister in order to meet Canada’s financial obligations under the softwood lumber agreement, as defined in subsection 2(1) of the Export and Import Permits Act.

TRANSITIONAL PROVISIONS

Transitional period

104. (1) If a person registered under section 23 exported a softwood lumber product from a region during the period beginning on October 1, 2006 and ending on the day before the day on which subsection 11(3) comes into force and the registered person would require an export allocation under paragraph 6.3(3)(b) of the Export and Import Permits Act in order to export the same product from that region on that day, the Minister shall refund the registered person the amount, if any, by which the amount that the registered person paid under section 10 in respect of the export of the product exceeds the amount that the registered person would have been required to pay in respect of the export of that product under that section if subsection 11(3) applied to that export.

Exception

(2) If the total exports of softwood lumber products from a region, during any month of the period referred to in subsection (1), exceeds the sum of export allocations that would have been issued for that region for that month if section 6.3 of the Export and Import Permits Act, as enacted by section 111 of this Act, were in force during that month, the amount of the refund under subsection (1) in respect of the export of a softwood lumber product from that region during that month is nil.

Trigger volume — October 2006

105. For the purposes of the calculation of the trigger volume for the month of October 2006 under subsections 13(3) and (4), the value of C is deemed to be zero.

Section 64

106. For the purposes of section 64, a return that is required to be filed before April 1, 2007 and that has not been filed before that day is deemed to be required to be filed on March 31, 2007.

Retroactive regulations

107. Despite section 101, every first regulation made under subsection 17(1) or (2) or 22(2) or section 100 may, if the regulation so provides, have effect earlier than the day on which it is made but no earlier than October 1, 2006.

Retroactive regulations — Export and Import Permits Act

108. Every first regulation made under section 3, 6 or 12 of the Export and Import Permits Act and arising out of the implementation of the softwood lumber agreement, as defined in subsection 2(1) of that Act, may, if the regulation so provides, have effect earlier than the day on which it is made but no earlier than October 1, 2006.

R.S., c. E-19

AMENDMENTS TO THE EXPORT AND IMPORT PERMITS ACT

109. Subsection 2(1) of the Export and Import Permits Act is amended by adding the following in alphabetical order:

“data”
« données »

“data” means representations, in any form, of information or concepts;

“export allocation”
« autorisation d’exportation »

“export allocation” means an allocation issued under paragraph 6.3(3)(b);

“record”
« registre »

“record” means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device;

“softwood lumber agreement”
« accord sur le bois d’oeuvre »

“softwood lumber agreement” means the Softwood Lumber Agreement between the Government of Canada and the Government of the United States of America signed on September 12, 2006, and includes any rectifications made to it before its ratification by Canada;

1999, c. 31, s. 88

110. Section 3 of the Act is renumbered as subsection 3(1) and is amended by adding the following:

Conditions

(2) The description of goods set out in the Export Control List may contain conditions that are based on approvals, classifications or determinations made by specified persons or specified government entities, including foreign government entities.

111. The Act is amended by adding the following after section 6.2:

SOFTWOOD LUMBER PRODUCTS EXPORT ACCESS

Definitions

6.3 (1) The following definitions apply in this section and section 6.4.

“BC Coast”
« côte de la Colombie- Britannique »

“BC Coast” means the Coast forest region established by the Forest Regions and Districts Regulation of British Columbia, as it existed on July 1, 2006.

“BC Interior”
« intérieur de la Colombie- Britannique »

“BC Interior” means the Northern Interior forest region and the Southern Interior forest region established by the Forest Regions and Districts Regulation of British Columbia, as they existed on July 1, 2006.

“region”
« région »

“region” means Ontario, Quebec, Manitoba, Saskatchewan, Alberta, the BC Coast or the BC Interior.

Determination of quantities

(2) If any softwood lumber products have been included on the Export Control List for the purpose of implementing the softwood lumber agreement, the Minister may determine the quantity of those products that may be exported from a region during a month, or the basis for calculating such quantities, for the purposes of subsection (3) and section 8.4.

Allocation method

(3) If the Minister has determined a quantity of products under subsection (2), the Minister may

(a) by order, establish a method for allocating the quantity to persons registered under section 23 of the Softwood Lumber Products Export Charge Act, 2006 who apply for an allocation; and

(b) issue an export allocation for a month to any of those persons subject to the regulations and any terms and conditions that the Minister may specify in the export allocation.

Transfer of allocation

(4) The Minister may consent to the transfer of an export allocation from one registered person to another registered person.

Export from a region

6.4 An exported softwood lumber product is deemed to be exported from the region where the product underwent its first primary processing, as defined in section 2 of the Softwood Lumber Products Export Charge Act, 2006. If, however, the exported product underwent its first primary processing in Nova Scotia, New Brunswick, Prince Edward Island, Newfoundland and Labrador, Yukon, the Northwest Territories or Nunavut from softwood sawlogs originating in a region, it is deemed to be exported from that region.

112. The Act is amended by adding the following after section 8.3:

Export permits for softwood lumber products

8.4 Despite subsection 7(1), if softwood lumber products have been included on the Export Control List for the purpose of implementing the softwood lumber agreement, the Minister shall issue a permit to export those products to any person registered under section 23 of the Softwood Lumber Products Export Charge Act, 2006 who applies for the permit, subject only to

(a) any export allocation issued to that person under paragraph 6.3(3)(b); and

(b) the person’s compliance with any regulations made under section 12.

Retroactive permits

8.5 An import permit or export permit issued under this Act may, if the permit so provides, have effect from a day earlier than the day on which it is issued.

1994, c. 47, s. 111

113. Subsection 10(1) of the Act is replaced by the following:

Alteration of permits, etc.

10. (1) Subject to subsection (3), the Minister may amend, suspend, cancel or reinstate any permit, import allocation, export allocation, certificate or other authorization issued or granted under this Act.

114. The Act is amended by adding the following after section 10:

Inspectors

10.1 The Minister may designate as an inspector any person who, in the Minister’s opinion, is qualified to be so designated.

Inspection

10.2 (1) An inspector may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records of any person who has applied for a permit, an import allocation, an export allocation, a certificate or another authorization under this Act in order to determine whether that or any other person is in compliance with this Act.

Powers of inspector

(2) For the purposes of an inspection, audit or examination, an inspector may

(a) enter any place in which the inspector reasonably believes the person keeps records or carries on any activity to which this Act applies; and

(b) require any individual to be present during the inspection, audit or examination and require that individual to answer all proper questions and to give to the inspector all reasonable assistance.

Prior authorization

(3) If any place referred to in paragraph (2)(a) is a dwelling-house, an inspector may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (4).

Warrant to enter dwelling-house

(4) A judge may issue a warrant authorizing an inspector to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application by the inspector, a judge is satisfied by information on oath that

(a) there are reasonable grounds to believe that the dwelling-house is a place referred to in paragraph (2)(a);

(b) entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act; and

Orders if entry not authorized

(5) If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act, the judge may, to the extent that access was or may be expected to be refused and that a record is or may be expected to be kept in the dwelling-house,

(a) order the occupant of the dwelling-house to provide the inspector with reasonable access to any record that is or should be kept in the dwelling-house; and

(b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act.

Copies of records

(6) When an inspector inspects, audits, examines or is provided a record under this section, the inspector may make, or cause to be made, one or more copies of the record.

Keeping records

10.3 (1) Every person who applies for a permit, import allocation, export allocation, certificate or other authorization under this Act shall keep all records that are necessary to determine whether they have complied with this Act.

Minister may specify information

(2) The Minister may specify in writing the form that a record is to take and any information that the record must contain.

Language and location of record

(3) Unless otherwise authorized by the Minister, a record shall be kept in Canada in English or French.

Electronic records

(4) Every person required under this Act to keep a record who does so electronically shall ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record.

Inadequate records

(5) If a person fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person shall keep the records specified by the Minister.

General period for retention

(6) Every person who is required to keep records shall retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed by regulation.

Demand by Minister

(7) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally or sent by mail, require any person required under this Act to keep records to retain those records for any period that is specified in the demand, and the person shall comply with the demand.

Permission for earlier disposal

(8) A person who is required under this Act to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister.

1994, c. 47, s. 112(1)

115. Paragraphs 12(a) to (b) of the Act are replaced by the following:

(a) prescribing the information, certificates issued by a third party attesting to a softwood sawlog’s origin and undertakings to be furnished by applicants for permits, import allocations, export allocations, certificates or other authorizations under this Act, the procedure to be followed in applying for and issuing or granting permits, import allocations, export allocations, certificates or other authorizations, the duration of them, and the terms and conditions, including those with reference to shipping or other documents, on which permits, import allocations, export allocations, certificates or other authorizations may be issued or granted under this Act;

(a.1) respecting the considerations that the Minister must take into account when deciding whether to issue an import allocation or export allocation or consent to its transfer;

(b) respecting information to be supplied by persons to whom permits, import allocations, export allocations, certificates or other authorizations have been issued or granted under this Act and any other matter associated with their use;

(b.1) respecting information to be supplied to specified persons or specified government entities, including foreign government entities, by persons who export goods expressly excluded from the Export Control List;

116. The Act is amended by adding the following after section 14:

Exception

14.1 A person does not contravene section 13 or 14 if, at the time of exportation or importation, the person would have exported or imported the goods under the authority of and in accordance with an export permit or an import permit issued under this Act had they applied for it, and if, after the exportation or importation, the permit is issued.

1994, c. 47, ss. 113 and 114

117. Sections 16.1 and 17 of the Act are replaced by the following:

Transfers or unauthorized use

16.1 No person who has been issued an import allocation or an export allocation shall, without the consent of the Minister, transfer it or allow it to be used by another person.

False or misleading information, and misrepresentation

17. No person shall wilfully furnish any false or misleading information or knowingly make any misrepresentation in any application for a permit, import allocation, export allocation, certificate or other authorization under this Act or for the purpose of procuring its issue or grant or in connection with any subsequent use of the permit, import allocation, export allocation, certificate or other authorization or the exportation, importation or disposition of goods to which it relates.

CONSEQUENTIAL AMENDMENTS

R.S., c. A-1

Access to Information Act

R.S., c. 12 (3rd Supp.), s. 25

118. Schedule II to the Access to Information Act is amended by striking out the reference to:

Softwood Lumber Products Export Charge Act

Loi sur le droit à l’exportation de produits de bois d’oeuvre

and the corresponding reference to “section 20”.

119. Schedule II to the Act is amended by adding, in alphabetical order, a reference to:

Softwood Lumber Products Export Charge Act, 2006

Loi de 2006 sur les droits d’exportation de produits de bois d’oeuvre

and a corresponding reference in respect of that Act to “section 84”.

1999, c. 17; 2005, c. 38, s. 35

Canada Revenue Agency Act

2005, c. 38, s. 36(3)(E)

120. Paragraph (a) of the definition “program legislation” in section 2 of the Canada Revenue Agency 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, the Income Tax Act and the Softwood Lumber Products Export Charge Act, 2006; or

R.S., c. T-2

Tax Court of Canada Act

2002, c. 9, s. 10(2)

121. (1) Subsection 12(1) of the Tax Court of Canada Act is replaced by the following:

Jurisdiction

12. (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Air Travellers Security Charge Act, the Canada Pension Plan, the Cultural Property Export and Import Act, Part V.1 of the Customs Act, the Employment Insurance Act, the Excise Act, 2001, Part IX of the Excise Tax Act, the Income Tax Act, the Old Age Security Act, the Petroleum and Gas Revenue Tax Act and the Softwood Lumber Products Export Charge Act, 2006 when references or appeals to the Court are provided for in those Acts.

2002, c. 9, s. 10(3)

(2) Subsections 12(3) and (4) of the Act are replaced by the following:

Further jurisdiction

(3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 51 or 52 of the Air Travellers Security Charge Act, section 97.58 of the Customs Act, section 204 or 205 of the Excise Act, 2001, section 310 or 311 of the Excise Tax Act, section 173 or 174 of the Income Tax Act or section 62 or 63 of the Softwood Lumber Products Export Charge Act, 2006.

Extensions of time

(4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under section 45 or 47 of the Air Travellers Security Charge Act, subsection 28(1) of the Canada Pension Plan, section 33.2 of the Cultural Property Export and Import Act, section 97.52 or 97.53 of the Customs Act, subsection 103(1) of the Employment Insurance Act, section 197 or 199 of the Excise Act, 2001, section 304 or 305 of the Excise Tax Act, section 166.2 or 167 of the Income Tax Act or section 56 or 58 of the Softwood Lumber Products Export Charge Act, 2006.

122. Paragraph 18.29(3)(a) of the Act is amended by striking out the word “or” at the end of subparagraph (vi), by replacing the word “and” at the end of subparagraph (vii) with the word “or” and by adding the following after subparagraph (vii):

(viii) section 56 or 58 of the Softwood Lumber Products Export Charge Act, 2006; and

2002, c. 9, s. 10(5)

123. Subsection 18.31(2) of the Act is replaced by the following:

Determination of a question

(2) If it is agreed under section 51 of the Air Travellers Security Charge Act, section 97.58 of the Customs Act, section 204 of the Excise Act, 2001, section 310 of the Excise Tax Act or section 62 of the Softwood Lumber Products Export Charge Act, 2006 that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question.

2002, c. 9, s. 10(6)

124. Subsection 18.32(2) of the Act is replaced by the following:

Provisions applicable to determination of a question

(2) If an application has been made under section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001, section 311 of the Excise Tax Act or section 63 of the Softwood Lumber Products Export Charge Act, 2006 for the determination of a question, the application or determination of the question shall, subject to section 18.33, be determined in accordance with sections 17.1, 17.2 and 17.4 to 17.8, with any modifications that the circumstances require.

COORDINATING AMENDMENT

2004, c. 15

125. On the later of the day on which section 117 of this Act comes into force and the day on which section 62 of the Public Safety Act, 2002, being chapter 15 of the Statutes of Canada, 2004, comes into force — or, if those days are the same day, then on that day — section 17 of the Export and Import Permits Act is replaced by the following:

False or misleading information, and misrepresentation

COMING INTO FORCE

Coming into force

126. (1) The provisions of this Act, other than subsection 11(3) and sections 64, 67 to 76 and 125, come into force or are deemed to have come into force on October 1, 2006.

Subsection 11(3)

(2) Subsection 11(3) comes into force on a day to be fixed by order of the Governor in Council.

Section 64

(3) Section 64 comes into force or is deemed to have come into force on April 1, 2007.

Explanatory Notes

Export and Import Permits Act

Clause 109: New.

Clause 110: New.

Clause 111: New.

Clause 112: New.

Clause 113: Existing text of subsection 10(1):

10. (1) Subject to subsection (3), the Minister may amend, suspend, cancel or reinstate any permit, import allocation, certificate or other authorization issued or granted under this Act.

Clause 114: New.

Clause 115: Relevant portion of section 12:

12. The Governor in Council may make regulations

(a) prescribing the information and undertakings to be furnished by applicants for permits, import allocations, certificates or other authorizations under this Act, the procedure to be followed in applying for and issuing or granting permits, import allocations, certificates or other authorizations, the duration thereof, and the terms and conditions, including those with reference to shipping or other documents, on which permits, import allocations, certificates or other authorizations may be issued or granted under this Act;

(a.1) respecting the considerations that the Minister must take into account when deciding whether to issue an import allocation or consent to its transfer;

(b) respecting information to be supplied by persons to whom permits, import allocations, certificates or other authorizations have been issued or granted under this Act and any other matter associated with their use;

Clause 116: New.

Clause 117: Existing text of sections 16.1 and 17:

16.1 No person who has been issued an import allocation shall, without the consent of the Minister, transfer it or allow it to be used by another person.

17. No person shall wilfully furnish any false or misleading information or knowingly make any misrepresentation in any application for a permit, import allocation, certificate or other authorization under this Act or for the purpose of procuring its issue or grant or in connection with any subsequent use of the permit, import allocation, certificate or other authorization or the exportation, importation or disposition of goods to which it relates.

Canada Revenue Agency Act

Clause 120: Relevant portion of the definition:

“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 Commissioner or an employee of the Agency to administer or enforce, including the Customs Act, the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Income Tax Act and the Special Import Measures Act; or

Tax Court of Canada Act

Clause 121: (1) Existing text of subsection 12(1):

12. (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Air Travellers Security Charge Act, the Canada Pension Plan, the Cultural Property Export and Import Act, Part V.1 of the Customs Act, the Employment Insurance Act, the Excise Act, 2001, Part IX of the Excise Tax Act, the Income Tax Act, the Old Age Security Act and the Petroleum and Gas Revenue Tax Act, where references or appeals to the Court are provided for in those Acts.

(2) Existing text of subsections 12(3) and (4):

Clause 122: Relevant portion of subsection 18.29(3):

(3) The provisions referred to in subsection (1) also apply, with any modifications that the circumstances require, in respect of applications for

(a) an extension of time under

Clause 123: Existing text of subsection 18.31(2):

(2) If it is agreed under section 51 of the Air Travellers Security Charge Act, section 97.58 of the Customs Act, section 204 of the Excise Act, 2001 or section 310 of the Excise Tax Act that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question.

Clause 124: Existing text of subsection 18.32(2):

(2) If an application has been made under section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001 or section 311 of the Excise Tax Act for the determination of a question, the application or determination of the question shall, subject to section 18.33, be determined in accordance with sections 17.1, 17.2 and 17.4 to 17.8, with any modifications that the circumstances require.