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Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Full Document:  

Act current to 2022-09-11 and last amended on 2022-09-01. Previous Versions

AMENDMENTS NOT IN FORCE

  • — 2015, c. 27, s. 35

    • 35 Subsection 107(5) of the Customs Act is amended by adding the following after paragraph (k):

      • (k.1) an official solely for the purpose of administering or enforcing the Firearms Act;

  • — 2020, c. 1, s. 114(1)

    • 1993, c. 44, s. 81
      • 114 (1) The definitions NAFTA and NAFTA country in subsection 2(1) of the Customs Act are repealed.

  • — 2020, c. 1, s. 115

    • 1993, c. 44, s. 83; 2001, c. 25, s. 30(3)

      115 Subsection 35.02(4) of the Act is repealed.

  • — 2020, c. 1, s. 118(1)

    • 1997, c. 14, s. 38; 1997, c. 36, s. 161
      • 118 (1) Subsection 42.1(1) of the Act is amended by adding “or” after paragraph (a) and by repealing paragraph (b).

  • — 2020, c. 1, s. 119

    • 2014, c. 14, s. 24

      119 Subsections 42.3(1) to (4) of the Act are replaced by the following:

      • Definition of customs administration
        • 42.3 (1) In this section, customs administration has the meaning assigned to that expression by Article E-14 of CCFTA, Article V.14 of CCRFTA or Article 5.1 of CHFTA, as the case may be.

        • Effective date of redetermination or further redetermination of origin of goods

          (2) Subject to subsection (4), a redetermination or further redetermination of origin does not take effect until notice of it is given to the importer of the goods and any person who completed and signed a Certificate of Origin for the goods if the result of the redetermination or further redetermination of origin made under subsection 59(1) in respect of goods for which preferential tariff treatment under CCFTA, CCRFTA or CHFTA is claimed and that are the subject of a verification of origin under this Act is that

          • (a) the goods are not eligible for that preferential tariff treatment on the basis of the tariff classification or value of one or more materials used in their production; and

          • (b) that tariff classification or value differs from the tariff classification or value applied to those materials by the country — Chile, Costa Rica or Honduras — from which the goods were exported.

        • Limitation

          (3) A redetermination or further redetermination of origin referred to in subsection (2) shall not be applied to goods imported before the date on which the notice was given if the customs administration of the country — Chile, Costa Rica or Honduras — from which the goods were exported, has, before that date,

          • (a) given an advance ruling under Article E-09 of CCFTA, Article V.9 of CCRFTA, paragraph 1 of Article 5.10 or paragraph 11 of Article 6.2 of CHFTA as the case may be, or given another ruling referred to in paragraph 12 of Article E-06 of CCFTA, paragraph 15 of Article V.6 of CCRFTA, or paragraph 15 of Article 5.7 of CHFTA, as the case may be, on the tariff classification or value of the materials referred to in subsection (2); or

          • (b) given consistent treatment with respect to the tariff classification or value of the materials referred to in subsection (2) on their importation into Chile, Costa Rica or Honduras.

        • Postponement of effective date

          (4) The date on which a redetermination or further redetermination of origin referred to in subsection (2) takes effect shall be postponed for a period not exceeding 90 days if the importer of the goods that are the subject of the redetermination or further redetermination or any person who completed and signed a Certificate of Origin for the goods establishes to the satisfaction of the Minister that the importer or the person, as the case may be, has relied in good faith, to the detriment of the importer or person, on the tariff classification or value applied to the materials referred to in that subsection by the customs administration of the country — Chile, Costa Rica or of Honduras — from which the goods were exported.

  • — 2020, c. 1, s. 121

    • 1993, c. 44, s. 88; 1997, c. 36, s. 165; 2001, c. 25, s. 39(2)(F); 2005, c. 38, s. 72

      121 Section 57.01 of the Act and the heading before it are repealed.

  • — 2020, c. 1, s. 122

    • 2001, c. 25, s. 41(1)
      • 122 (1) The portion of paragraph 59(1)(a) of the Act before subparagraph (i) is replaced by the following:

        • (a) in the case of a determination under section 58, re-determine the origin, tariff classification or value for duty of any imported goods at any time within

      • 2001, c. 25, s. 41(2)

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

        • Notice requirement

          (2) An officer who makes a determination under subsection 58(1) or a re-determination or further re-determination under subsection (1) shall without delay give notice of the determination, re-determination or further re-determination, including the rationale on which it is made, to the prescribed persons.

      • 2001, c. 25, s. 41(3)

        (3) The portion of subsection 59(3) of the French version of the Act before paragraph (a) is replaced by the following:

        • Paiement ou remboursement

          (3) Les personnes visées par règlement qui ont été avisées de la détermination, de la révision ou du réexamen en application du paragraphe (2) doivent, en conformité avec la détermination, la révision ou le réexamen, selon le cas :

  • — 2020, c. 1, s. 123

    • 2001, c. 25, s. 42(1)
      • 123 (1) Subsection 60(1) of the Act is replaced by the following:

        • Request for re-determination or further re-determination
          • 60 (1) A person to whom notice is given under subsection 59(2) in respect of goods may, within 90 days after the notice is given, request a re-determination or further re-determination of origin, tariff classification or value for duty. The request may be made only after all amounts owing as duties and interest in respect of the goods are paid or security satisfactory to the Minister is given in respect of the total amount owing.

      • 2001, c. 25, s. 42(3)

        (2) Subsection 60(4) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (a) and by repealing paragraph (c).

  • — 2020, c. 1, s. 124

    • 1997, c. 36, s. 166; 2001, c. 25, s. 44

      124 Subsection 61(1) of the Act is amended by adding “and” after paragraph (a) and by repealing paragraph (b).

  • — 2020, c. 1, s. 125

    • 2001, c. 25, s. 46

      125 Subsection 65.1(3) of the Act is repealed.

  • — 2020, c. 1, s. 126

    • 1997, c. 14, s. 43(1); 1999, c. 31, s. 71(F)

      126 Paragraph 74(1)(c.1) of the Act is replaced by the following:

      • (c.1) the goods were exported from Chile but no claim for preferential tariff treatment under CCFTA was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);

  • — 2020, c. 1, s. 128

    • 128 Part 1 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA country”, the corresponding reference in column 2 to “NAFTA” and the corresponding reference in column 3 to “United States Tariff, Mexico Tariff or Mexico-United States Tariff rates of customs duty under the Customs Tariff”.

  • — 2020, c. 1, s. 130

    • 130 Part 2 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA” and the corresponding reference in column 2 to “Article 514”.

  • — 2020, c. 1, s. 132

    • 132 Part 3 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA country” and the corresponding reference in column 2 to “paragraph 1 of Article 509 of NAFTA”.

  • — 2020, c. 1, s. 135

    • 135 Part 5 of the schedule to the Act is amended by striking out, in column 1, the reference to “NAFTA” and the corresponding reference in column 2 to “Chapters Three and Five”.

  • — 2021, c. 23, s. 209

    • 209 Subsection 32.2(3) of the Customs Act is replaced by the following:

      • Correction treated as re-determination

        (3) A correction made under this section after the prescribed day is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a).

  • — 2021, c. 23, s. 210

    • 210 Section 33.4 of the Act is replaced by the following:

      • Interest
        • 33.4 (1) Subject to the regulations, any person who is liable to pay an amount of duties in respect of imported goods shall pay, in addition to the amount, interest at the specified rate, calculated on the outstanding balance of the amount,

          • (a) in the case of goods released prior to the accounting required under subsection 32(1), for the period beginning on the day after the prescribed day and ending on the day on which the amount has been paid in full; and

          • (b) in the case of all other goods, for the period beginning on the day after the day on which the person became liable to pay the amount and ending on the day on which the amount has been paid in full.

        • Restriction — prescribed day

          (2) The prescribed day referred to in paragraph (1)(a) falls

          • (a) at the earliest, on the 12th day after the end of the period that begins on the 18th day of a month and ends on the 17th day of the following month and that includes the earlier of

            • (i) the day on which the goods in question are accounted for, and

            • (ii) the last day on which those goods are required to be accounted for; and

          • (b) at the latest, on the 18th day after the end of the period referred to in paragraph (a).

        • Regulations — interest-free period

          (3) The Governor in Council may, on the recommendation of the Minister of Finance, make regulations respecting the circumstances and conditions under which any person who is liable to pay an amount of duties in respect of imported goods is not liable to pay interest on that amount for the period specified in the regulations.

  • — 2021, c. 23, s. 211

    • 211 Section 35 of the Act is renumbered as subsection 35(1) and is amended by adding the following:

      • Obligation to satisfy terms and conditions

        (2) If a deposit, bond or other security given under subsection (1) is subject to terms and conditions prescribed by regulations made under paragraph 166(1)(b), the person who has given the deposit, bond or other security shall satisfy those terms and conditions.

  • — 2021, c. 23, s. 212

    • 212 Subsection 45(1) of the Act is amended by adding the following in alphabetical order:

      sold for export to Canada

      sold for export to Canada has the meaning assigned by the regulations. (vendre pour exportation au Canada)

  • — 2021, c. 23, s. 213

    • 213 Subsections 97.22(2) and (3) of the Act are replaced by the following:

      • Penalty or ascertained forfeiture

        (2) Any amount of money demanded as a penalty in a notice of assessment served under section 109.3 and any interest payable under section 109.5 or any amount of money demanded in a notice served under section 124 and any interest payable under subsection 124(6) is, from and after the time of service, a debt due to Her Majesty in right of Canada from the person on whom the notice is served and the person shall pay that amount on or before the prescribed day or request a decision of the Minister of Public Safety and Emergency Preparedness under section 131 within 90 days after the time of service.

      • Amounts demanded

        (3) Any amount of money demanded under paragraph 133(1)(c) or (1.1)(b) and any interest payable under subsection 133(7) is, from and after the time notice is served under subsection 131(2), 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 on or before the prescribed day or, if the person appeals the decision of the Minister of Public Safety and Emergency Preparedness under section 135, give security satisfactory to that Minister.

  • — 2021, c. 23, s. 214

    • 214 The portion of subsection 97.34(1) of the Act before paragraph (a) is replaced by the following:

      • Collection action delayed
        • 97.34 (1) If a person is liable for the payment of an amount under this Act, if an amount is demanded in a notice served under section 109.3 or 124, or if an amount is demanded under paragraph 133(1)(c) or subsection 133(1.1) in a notice served under subsection 131(2), the Minister must not, for the purpose of collecting the amount, take the following actions until the 91st day after, in the case of an amount owed under this Act, the day on which notice is given to the debtor or, in the case of an amount demanded in a notice served under section 109.3 or 124 or subsection 131(2), the prescribed day:

  • — 2021, c. 23, s. 215

    • 215 Section 109.5 of the Act is replaced by the following:

      • Interest on penalties

        109.5 A person on whom a notice of assessment of a penalty has been served under section 109.3 shall pay, in addition to the penalty, interest at the prescribed rate for the period beginning on the day after the prescribed day and ending on the day on which the penalty has been paid in full, calculated on the outstanding balance of the penalty.

  • — 2021, c. 23, s. 216

    • 216 Subsection 124(6) of the Act is replaced by the following:

      • Interest

        (6) A person on whom a notice of ascertained forfeiture has been served shall pay, in addition to the amount set out in the notice, interest at the prescribed rate for the period beginning on the day after the prescribed day and ending on the day on which the amount is paid in full, calculated on the outstanding balance.

  • — 2021, c. 23, s. 217

    • 217 Subsection 133(7) of the Act is replaced by the following:

      • Interest

        (7) If an amount of money is demanded under paragraph (1)(c) or (1.1)(b), the person to whom the demand is made shall pay the amount demanded together with interest at the prescribed rate for the period beginning on the day after the prescribed day and ending on the day on which the amount has been paid in full, calculated on the outstanding balance of the amount.

  • — 2022, c. 10, s. 87

    • 87 Subsection 97.25(3) of the Act is amended by adding the following after paragraph (c):

      • (c.1) if the good is a vaping product, to a vaping product licensee;

  • — 2022, c. 10, s. 88

    • 88 Subsection 109.2(2) of the Act is replaced by the following:

      • Contravention relating to tobacco, cannabis and vaping products and to designated goods

        (2) Every person that

        • (a) removes tobacco products, cannabis products, vaping products or designated goods or causes tobacco products, cannabis products, vaping products or designated goods to be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop in contravention of this Act or the Customs Tariff or the regulations made under those Acts, or

        • (b) sells or uses tobacco products or designated goods designated as ships’ stores in contravention of this Act or the Customs Tariff or the regulations made under those Acts,

        is liable to a penalty equal to double the total of the duties that would be payable on like tobacco products, cannabis products, vaping products or designated goods released in like condition at the rates of duties applicable to like tobacco products, cannabis products, vaping products or designated goods at the time the penalty is assessed, or to such lesser amount as the Minister may direct.

  • — 2022, c. 10, s. 89

    • 89 Subsection 117(2) of the Act is replaced by the following:

      • No return of certain goods

        (2) Despite subsection (1), if spirits, wine, specially denatured alcohol, restricted formulations, cannabis, raw leaf tobacco, excise stamps, tobacco products or vaping products are seized under this Act, they shall not be returned to the person from whom they were seized or any other person unless they were seized in error.

  • — 2022, c. 10, s. 90

    • 90 Subsection 119.1(1.1) of the Act is amended by striking out “and” at the end of paragraph (c) and by adding the following after that paragraph:

      • (c.1) a vaping product may only be to a vaping product licensee; and

  • — 2022, c. 10, s. 91

    • 91 The portion of subsection 142(1) of the Act before paragraph (a) is replaced by the following:

      • Disposal of things abandoned or forfeit
        • 142 (1) Unless the thing is spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco, an excise stamp, a tobacco product or a vaping product, anything that has been abandoned to Her Majesty in right of Canada under this Act and anything the forfeiture of which is final under this Act shall

  • — 2022, c. 10, s. 92

      • 92 (1) Subsection 142.1(1) of the Act is replaced by the following:

        • Dealing with abandoned or forfeited alcohol, etc.
          • 142.1 (1) If spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco, a tobacco product or a vaping product is abandoned or finally forfeited under this Act, the Minister may sell, destroy or otherwise deal with it.

      • (2) Subsection 142.1(2) of the Act is amended by striking out “and” at the end of paragraph (c) and by adding the following after that paragraph:

        • (c.1) a vaping product may only be to a vaping product licensee; and

  • — 2022, c. 10, s. 93

    • 93 Paragraph 164(1)(h.2) of the Act is replaced by the following:

      • (h.2) respecting the sale of alcohol, a tobacco product, raw leaf tobacco, specially denatured alcohol, a restricted formulation or a vaping product detained, seized, abandoned or forfeited under this Act;

  • — 2022, c. 10, s. 302

      • 302 (1) The definition réglementaire in subsection 2(1) of the French version of the Customs Act is replaced by the following:

        French version only

        réglementaire Prévu par règlement ou déterminé en conformité avec les règles prévues par règlement. (French version only)

      • (2) Paragraph (c) of the definition prescribed in subsection 2(1) of the English version of the Act is replaced by the following:

        • (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation;

        and for the purposes of paragraphs (a) and (b), form is not limited to a single record or document with blank spaces to be filled out; (Version anglaise seulement)

  • — 2022, c. 10, s. 303

    • 303 Section 3.5 of the Act and the heading before it are replaced by the following:

      Payments

      • Payments

        3.5 Except in the circumstances that the Minister may specify, every person who makes a payment under this Act shall make the payment to the account of the Receiver General in the prescribed manner, within the prescribed time and at the prescribed place.

  • — 2022, c. 10, s. 304

    • 304 Section 8.1 of the Act and the heading before it are replaced by the following:

      Electronic Administration and Enforcement

      • Electronic administration and enforcement
        • 8.1 (1) This Act may be administered and enforced using electronic means. Any person on whom powers, duties or functions are conferred under this Act may exercise any of those powers or perform any of those duties or functions using the electronic means made available or specified by the Minister.

        • Authorization

          (2) Any person who has been authorized to exercise any power or perform any duty or function conferred on a person referred to in subsection (1) under this Act may do so using the electronic means that are made available or specified by the Minister.

      • Provision of information

        8.2 For the purposes of sections 8.3 to 8.6, providing information includes providing a signature and serving, filing or otherwise providing a record or document.

      • Conditions for electronic version

        8.3 A requirement under this Act to provide information or security — in any form or manner or by any means — is satisfied by providing the electronic version of the information or security if

        • (a) the electronic version is provided by the electronic means, including an electronic system, that are made available or specified by the Minister, if any; and

        • (b) any prescribed requirements with respect to electronic communications or electronic means have been met.

      • Deemed timing of receipt

        8.4 Any information or security provided by electronic means, including an electronic system, in accordance with section 8.1 or 8.3, is deemed to be received

        • (a) if the regulations provide for a day, on that day;

        • (b) if the regulations provide for a day and time, on that day and at that time; or

        • (c) if the regulations do not provide for a day or a day and a time, on the day and at the time that the information or security is sent.

      • For greater certainty

        8.5 For greater certainty, by virtue of section 12 of the Customs Tariff, sections 8.1 to 8.4 apply, with any modifications that the circumstances require, to the administration and enforcement of that Act and regulations made under it.

      • Regulations
        • 8.6 (1) The Governor in Council may, on the recommendation of the Minister, make regulations in respect of electronic communications and electronic means, including electronic systems, or any other technology to be used in the administration or enforcement of this Act or the Customs Tariff, including regulations respecting

          • (a) the provision of information or security for any purpose under this Act or the Customs Tariff in electronic or other form;

          • (b) the payment of amounts under this Act or the Customs Tariff by electronic instructions; and

          • (c) the manner in which and the extent to which any provision of this Act, the Customs Tariff or their regulations applies to the electronic communications or electronic means, including electronic systems, and adapting any such provision for the purpose of applying it.

        • Classes

          (2) Regulations made for the purpose of section 8.3 may establish classes and distinguish among those classes.

  • — 2022, c. 10, s. 305

    • 305 Subsection 12(6) of the English version of the Act is replaced by the following:

      • Written report

        (6) If goods are required by the regulations to be reported under subsection (1) in writing, they shall be reported in the prescribed form with the prescribed information or in such form and with such information as is satisfactory to the Minister.

  • — 2022, c. 10, s. 306

      • 306 (1) Subsection 12.1(3) of the French version of the Act is replaced by the following:

        • Code de transporteur — exigences

          (3) La demande de code de transporteur est présentée en la forme et avec les renseignements déterminés par le ministre.

      • (2) Subsection 12.1(4) of the Act is replaced by the following:

        • Carrier code — issuance

          (4) The Minister shall issue a carrier code to a person who applies for it if the application meets the requirements referred to in subsection (3) and the Minister is satisfied that the requirements and conditions prescribed under paragraph (8)(e) for the carrier code to be issued have been met.

  • — 2022, c. 10, s. 307

    • 307 Subsection 17(3) of the Act is replaced by the following:

      • Liability

        (3) Whenever the importer of the goods that have been released or any person authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods becomes liable under this Act to pay duties on those goods, the owner of the goods at the time of release and the importer of record become jointly and severally, or solidarily, liable, with the importer or person authorized, to pay the duties.

      • Definition of importer of record

        (4) In this section, importer of record means the person identified as the importer when goods are accounted for under subsection 32(1), (2), (3) or (5).

  • — 2022, c. 10, s. 308

    • 308 The portion of subsection 19(2) of the French version of the Act before paragraph (a) is replaced by the following:

      • Destination des marchandises documentées

        (2) Sous réserve de l’article 20, si les marchandises déclarées conformément à l’article 12 ont été mentionnées sur un formulaire déterminé par le ministre, à un bureau de douane doté des attributions prévues à cet effet, toute personne qui y est autorisée par l’agent ou selon les modalités réglementaires peut :

  • — 2022, c. 10, s. 309

    • 309 Subsection 19.1(2) of the Act is replaced by the following:

      • Prescribed form

        (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information.

  • — 2022, c. 10, s. 310

      • 310 (1) Paragraph 32(1)(a) of the English version of the Act is replaced by the following:

        • (a) they have been accounted for by the importer or owner of the goods in the prescribed manner and, if they are to be accounted for in writing, in the prescribed form with the prescribed information; and

      • (2) Paragraph 32(2)(a) of the Act is replaced by the following:

        • (a) the importer or owner of the goods makes an interim accounting in the prescribed manner and in the prescribed form with the prescribed information or in the form and with the information that is satisfactory to the Minister; or

  • — 2022, c. 10, s. 311

    • 311 Subsection 32.1(2) of the Act is replaced by the following:

      • Prescribed form

        (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information.

  • — 2022, c. 10, s. 312

      • 312 (1) Paragraph 32.2(1)(a) of the Act is replaced by the following:

        • (a) make a correction to the declaration of origin in the prescribed manner and in the prescribed form with the prescribed information; and

      • (2) Paragraph 32.2(2)(a) of the French version of the Act is replaced by the following:

        • a) de corriger la déclaration selon les modalités réglementaires et en la forme et avec les renseignements déterminés par le ministre;

  • — 2022, c. 10, s. 313

    • 313 Paragraph 32.3(b) of the Act is replaced by the following:

      • (b) account for the goods in the prescribed manner and in the prescribed form with the prescribed information; and

  • — 2022, c. 10, s. 314

    • 314 The portion of subsection 35.02(2) of the English version of the Act before paragraph (a) is replaced by the following:

      • Notice requiring marking or compliance

        (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

  • — 2022, c. 10, s. 315

      • 315 (1) Subsection 35.1(1) of the English version of the Act is replaced by the following:

        • Proof of origin
          • 35.1 (1) Subject to any regulations made under subsection (4), proof of origin, in the prescribed form with the prescribed information and with the information, statements or proof required by any regulations made under subsection (4), shall be furnished in respect of all goods that are imported.

      • (2) Subsection 35.1(3.1) of the English version of the Act is replaced by the following:

        • Certificate of origin completed by importer

          (3.1) If an importer of goods for which preferential tariff treatment under the CPTPP or CUSMA will be claimed is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP or CUSMA, the importer shall do so in writing, in the prescribed form with the prescribed information, and on the basis of supporting documents that the importer has or supporting documents that are provided by the exporter or producer.

      • (3) Paragraph 35.1(4)(b) of the Act is replaced by the following:

        • (b) specifying, for the purpose of subsection (1), the information, statements or proof required in addition to the prescribed information; and

  • — 2022, c. 10, s. 316

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

      • Advance rulings
        • 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 form and manner of filing with the prescribed information, give an advance ruling with respect to

  • — 2022, c. 10, s. 317

    • 317 Subsection 58(2) of the French version of the Act is replaced by the following:

      • Détermination présumée

        (2) Pour l’application de la présente loi, l’origine, le classement tarifaire et la valeur en douane des marchandises importées qui n’ont pas été déterminés conformément au paragraphe (1) sont considérés comme ayant été déterminés selon les énonciations portées par l’auteur de la déclaration en détail en la forme prévue sous le régime de l’alinéa 32(1)a). Cette détermination est réputée avoir été faite au moment de la déclaration en détail faite en vertu des paragraphes 32(1), (3) ou (5).

  • — 2022, c. 10, s. 318

    • 318 Subsection 60(3) of the Act is replaced by the following:

      • How request to be made

        (3) A request under this section must be made to the President in the prescribed form and manner of filing with the prescribed information.

  • — 2022, c. 10, s. 319

    • 319 Subsection 60.1(3) of the Act is replaced by the following:

      • How application made

        (3) The application must be made to the President in the prescribed form and manner of filing with the prescribed information.

  • — 2022, c. 10, s. 320

    • 320 The portion of paragraph 74(3)(b) of the Act before subparagraph (i) is replaced by the following:

      • (b) an application for the refund, including such evidence in support of the application as may be prescribed, is made to an officer in the prescribed manner and in the prescribed form with the prescribed information within

  • — 2022, c. 10, s. 321

    • 321 Subsection 95(4) of the Act is replaced by the following:

      • Written report

        (4) If goods are required to be reported in writing, they shall be reported in the prescribed form with the prescribed information or in such form and with such information as is satisfactory to the Minister.

  • — 2022, c. 10, s. 322

    • 322 Subsection 95.1(2) of the Act is replaced by the following:

      • Prescribed form

        (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information.

  • — 2022, c. 10, s. 323

      • 323 (1) Subsection 97.1(1) of the English version of the Act is replaced by the following:

        • Certificate of Origin of goods exported to free trade partner
          • 97.1 (1) Every exporter of goods to a free trade partner for which preferential tariff treatment under a free trade agreement will be claimed in accordance with the laws of that free trade partner shall certify in writing, in the prescribed manner and in the prescribed form with the prescribed information, that goods exported or to be exported from Canada to that free trade partner meet the rules of origin set out in, or contemplated by, the applicable free trade agreement and, if the exporter is not the producer of the goods, the certificate shall be completed and signed by the exporter on the basis of the prescribed criteria.

      • (2) The portion of subsection 97.1(1.1) of the English version of the Act before paragraph (a) is replaced by the following:

        • Certificate of Origin — CPTPP or CUSMA

          (1.1) If an exporter or producer of goods that are exported to a CPTPP country or CUSMA country and for which preferential tariff treatment under the CPTPP or CUSMA will be claimed in accordance with the laws of that country is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP or CUSMA, the exporter or producer shall do so in writing, in the prescribed form with the prescribed information, and

  • — 2022, c. 10, s. 324

    • 324 Paragraph 97.211(1)(a) of the Act is replaced by the following:

      • (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), sections 8.1 and 8.3 and subsections 43(1) and 115(1); and

  • — 2022, c. 10, s. 325

    • 325 Paragraph 97.34(4)(a) of the Act is replaced by the following:

      • (a) the decision of the Canadian International Trade Tribunal or Federal Court in that action has been received by the Minister of Public Safety and Emergency Preparedness;

  • — 2022, c. 10, s. 326

    • 326 Subsection 97.47(3) of the French version of the Act is replaced by the following:

      • Garantie pour opposition ou appel

        (3) Dans le cas où une personne fait opposition à une cotisation ou en interjette appel en vertu de la présente partie, le ministre accepte la garantie, dont il juge satisfaisants le montant et la forme, qui lui est donnée par cette personne ou en son nom pour le paiement d’une somme en litige.

  • — 2022, c. 10, s. 327

      • 327 (1) Subsection 97.48(1) of the English version of the Act is replaced by the following:

        • Objection to assessment
          • 97.48 (1) Any person who has been assessed under section 97.44 and who objects to the assessment may, within 90 days after the day the notice of the assessment is sent to the person, file with the Minister a notice of objection in the prescribed form and manner of filing setting out the reasons for the objection and all relevant facts.

      • (2) Subsection 97.48(7) of the French version of the Act is replaced by the following:

        • Acceptation de l’opposition

          (7) Le ministre peut accepter l’avis d’opposition qui n’a pas été produit selon les modalités qu’il a déterminées.

      • (3) Subsection 97.48(10) of the Act is replaced by the following:

        • Notice of decision

          (10) After reconsidering or confirming an assessment, the Minister must send to the person objecting a written notice of the Minister’s decision by registered or certified mail.

  • — 2022, c. 10, s. 328

    • 328 Section 150 of the Act is replaced by the following:

      • Copies of documents

        150 Copies of documents, including electronic documents, made under this or any other Act of Parliament prohibiting, controlling or regulating the importation or exportation of goods, that are duly certified by an officer are admissible in evidence in any proceeding taken under this Act in the same manner as if they were the originals of such documents.

  • — 2022, c. 10, s. 329

    • 329 Section 164 of the Act is amended by adding the following after subsection (2):

      • Regulations under paragraph (1)(i) — section 3.5

        (3) The regulations made under paragraph (1)(i) for the purposes of section 3.5 may distinguish among sums according to their amount and the class of goods to which those sums relate.

  • — 2022, c. 10, s. 330

      • 330 (1) Paragraphs 166(1)(a) and (b) of the Act are replaced by the following:

        • (a) prescribing the amount or authorizing the Minister to determine the amount of any deposit, bond or other security required to be given under this Act or the regulations; and

        • (b) prescribing the nature and the terms and conditions of any such deposit, bond or other security.

      • (2) Subsection 166(2) of the Act is replaced by the following:

        • Forms

          (2) Any deposit, bond or other security required under this Act shall be in a form satisfactory to the Minister.

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