ADMINISTRATION AND ENFORCEMENTPenaltiesFailure to file a return when required
64. Every person who fails to file a return as and when required under section 26 shall pay a penalty equal to the total of(a) an amount equal to 1% of the amount of charges unpaid at the expiry of the time for filing the return, and(b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed.Failure to answer demand
65. Every person who fails to file a return as and when required under a demand issued under section 33 is liable to a penalty of $250.Failure to provide information
66. Every person who fails to provide any information or record as and when required under this Act is liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.False statements or omissions
67. Every person who knowingly, or under circumstances amounting to gross negligence or, in the Province of Quebec, gross fault, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) is liable to a penalty of the greater of $250 and 25% of the total of(a) if the false statement or omission is relevant to the determination of an amount payable under this Act by the person, the amount, if any, by which(i) the amount payableexceeds(ii) the amount that would be payable by the person if the amount payable were determined on the basis of the information provided in the return, and(b) if the false statement or omission is relevant to the determination of a refund or any other payment that may be obtained under this Act, the amount, if any, by which(i) the amount that would be the refund or other payment payable to the person if the refund or other payment were determined on the basis of the information provided in the returnexceeds(ii) the amount of the refund or other payment payable to the person.Offences and PunishmentOffence for failure to file return or to comply with demand or order
68. (1) Every person who fails to file or make a return as and when required under this Act or who fails to comply with an obligation under subsection 48(5) or (8) or section 49 or an order made under section 74 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $1,000 and not more than $25,000 or to imprisonment for a term not exceeding 12 months, or to both.Saving
(2) A person who is convicted of an offence under subsection (1) for a failure to comply with a provision of this Act is not liable to pay a penalty imposed under section 65 or 66 for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made.Offences for false or deceptive statement
69. (1) Every person commits an offence who(a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, certificate, record or answer filed or made as required under this Act;(b) for the purposes of evading payment of any amount payable under this Act, or obtaining a refund to which the person is not entitled under this Act,(i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or(ii) makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person;(c) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of an amount payable under this Act;(d) wilfully, in any manner, obtains or attempts to obtain a refund to which the person is not entitled under this Act; or(e) conspires with any person to commit an offence described in any of paragraphs (a) to (d).Punishment
(2) Every person who commits an offence under subsection (1) is guilty of an offence punishable on summary conviction and, in addition to any penalty otherwise provided, is liable to(a) a fine of not less than 50%, and not more than 200%, of the amount payable that was sought to be evaded, or of the refund sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $1,000 and not more than $25,000;(b) imprisonment for a term not exceeding 18 months; or(c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding 18 months.Penalty on conviction
(3) A person who is convicted of an offence under subsection (1) is not liable to pay a penalty imposed under any of sections 64 to 67 for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made.Stay of appeal
(4) If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court of Canada and, on doing so, the proceedings before the Tax Court of Canada are stayed pending a final determination of the outcome of the prosecution.Failure to pay charges
70. Every person who wilfully fails to pay a charge as and when required under this Act is guilty of an offence punishable on summary conviction and, in addition to any penalty or interest otherwise provided, is liable to(a) a fine not exceeding the aggregate of $1,000 and an amount equal to 20% of the amount of the charge that should have been paid;(b) imprisonment for a term not exceeding six months; or(c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding six months.Offence re confidential information
71. (1) Every person is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both, if the person(a) contravenes subsection 84(2); or(b) knowingly contravenes an order made under subsection 84(7).Offence re confidential information
(2) Every person(a) to whom confidential information has been provided for a particular purpose under paragraph 84(6)(a), (b), (c), (e), (h) or (k), or(b) who is an official to whom confidential information has been provided for a particular purpose pursuant to paragraph 84(6)(d), (f) or (i)and who for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both.Definitions
(3) In subsection (2), “official” and “confidential information” have the same meanings as in subsection 84(1).General offence
72. Every person who fails to comply with any provision of this Act or the regulations made under this Act for which no other offence is specified in this Act is guilty of an offence punishable on summary conviction and liable to a fine not exceeding $1,000.Defence of due diligence
73. No person shall be convicted of an offence under section 68 or 72 if the person establishes that they exercised all due diligence to prevent the commission of the offence.Compliance orders
74. If a person is convicted by a court of an offence for a failure to comply with a provision of this Act, the court may make any order that it considers proper in order to enforce compliance with the provision.Officers of corporations, etc.
75. If a person other than an individual commits an offence under this Act, every officer, director or representative of the person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted.Information or complaint
76. (1) An information or complaint under this Act may be laid or made by any employee of the Agency, by a member of the Royal Canadian Mounted Police or by any person authorized to do so by the Minister and, if an information or complaint purports to have been laid or made under this Act, it is deemed to have been laid or made by a person so authorized by the Minister and shall not be called in question for lack of authority of the informant or complainant, except by the Minister or a person acting for the Minister or for Her Majesty in right of Canada.Two or more offences
(2) An information or complaint in respect of an offence under this Act may be for one or more offences, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences.Territorial jurisdiction
(3) An information or complaint in respect of an offence under this Act may be heard, tried or determined by any court, if the accused is resident, carrying on business, found or apprehended or is in custody within the court’s territorial jurisdiction even if the matter of the information or complaint did not arise within that territorial jurisdiction.Limitation of prosecutions
(4) An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Act, may be laid or made within two years after the day on which the matter of the information or complaint arose.InspectionsBy whom
77. (1) A person authorized by the Minister to do so may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records, processes, property or premises of a person in order to determine whether that or any other person is in compliance with this Act.Powers of authorized person
(2) For the purposes of an inspection, audit or examination, the authorized person may(a) enter any place in which the authorized person 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 authorized person all reasonable assistance.Prior authorization
(3) If any place referred to in paragraph (2)(a) is a dwelling-house, the authorized person 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 a person to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application by the Minister, 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(c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused.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 or property is or may be expected to be kept in the dwelling-house,(a) order the occupant of the dwelling-house to provide a person with reasonable access to any record or property 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.Definition of “dwelling- house”
(6) In this section, “dwelling-house” means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes(a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and(b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence.Compliance order
78. (1) On application by the Minister, a judge may, despite section 74, order a person to provide any access, assistance, information or record sought by the Minister under section 49 or 77 if the judge is satisfied that(a) the person was required under section 49 or 77 to provide the access, assistance, information or record and did not do so; and(b) in the case of information or a record, the information or record is not protected from disclosure by solicitor-client privilege.Notice required
(2) An application under subsection (1) must not be heard before the end of five clear days after the day on which the notice of application is served on the person against whom the order is sought.Judge may impose conditions
(3) The judge making an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate.Contempt of court
(4) If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed.Appeal
(5) An order by a judge under subsection (1) may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made.Copies
79. If any record is seized, inspected, audited, examined or provided under any of sections 49, 77, 78 and 83, the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Agency may make or cause to be made one or more copies of it and, in the case of an electronic document, make or cause to be made a print-out of the electronic document. Any document purporting to be certified by the Minister or an authorized person to be a copy of the record, or to be a print-out of an electronic document, made under this section is evidence of the nature and content of the original record and has the same probative force as the original record would have if it were proven in the ordinary way.Prohibition
80. (1) No person shall, physically or otherwise, do or attempt to do either of the following:(a) interfere with, hinder or molest any person doing anything the person is authorized to do under this Act; or(b) prevent any person from doing anything the person is authorized to do under this Act.Compliance
(2) Every person shall, unless the person is unable to do so, do everything the person is required to do by or pursuant to any of sections 49, 77 to 79 and 83.Definition of “foreign-based information or record”
81. (1) For the purposes of this section, “foreign-based information or record” means any information or record that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act, including the collection of any amount payable under this Act by any person.Requirement to provide foreign-based information
(2) Despite any other provision of this Act, the Minister may, by notice served personally or sent by registered or certified mail, require a person resident in Canada or a non-resident person who carries on business in Canada to provide any foreign-based information or record.Content of notice
(3) A notice referred to in subsection (2) shall set out(a) a reasonable period of not less than 90 days for the provision of the information or record;(b) a description of the information or record being sought; and(c) the consequences under subsection (8) to the person of the failure to provide the information or record being sought within the period set out in the notice.Review by judge
(4) The person on whom a notice of a requirement is served or to whom a notice of requirement is sent under subsection (2) may, within 90 days after the service or sending of the notice, apply to a judge for a review of the requirement.Powers on review
(5) On hearing an application under subsection (4) in respect of a requirement, a judge may(a) confirm the requirement;(b) vary the requirement if satisfied that it is appropriate to do so in the circumstances; or(c) set aside the requirement if satisfied that it is unreasonable.Clarification
(6) For the purposes of subsection (5), a requirement to provide information or a record shall not be considered to be unreasonable because the information or record is under the control of or available to a non-resident person that is not controlled by the person on whom the notice of the requirement is served or to whom the notice of requirement is sent under subsection (2) if that person is related to the non-resident person.Time during consideration not to count
(7) The period between the day on which an application for the review of a requirement is made under subsection (4) and the day on which the review is decided shall not be counted in the computation of(a) the period set out in the notice of the requirement; and(b) the period within which an assessment may be made under section 50 or 51.Consequence of failure
(8) If a person fails to comply substantially with a notice served or sent under subsection (2) and if the notice is not set aside under subsection (5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act shall, on motion of the Minister, prohibit the introduction by that person of any foreign-based information or record covered by that notice.Information respecting non-resident persons
82. Every corporation that, at any time in a taxation year, was resident in Canada or carried on business in Canada shall, in respect of each non-resident person with whom it was not dealing at arm’s length at any time in the year, file with the Minister, within six months after the end of the year, information specified by the Minister for the year in respect of transactions with that person.InvestigationSearch warrant
83. (1) A judge may, on ex parte application by the Minister, issue a warrant authorizing any person named in the warrant to enter and search any building, receptacle or place for any record or thing that may afford evidence of the commission of an offence under this Act and to seize the record or thing and, as soon as is practicable, bring it before, or make a report in respect of it to, the judge or, where that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.Evidence on oath
(2) An application under subsection (1) shall be supported by information on oath establishing the facts on which the application is based.Issue of warrant
(3) A judge may issue a warrant referred to in subsection (1) if the judge is satisfied that there are reasonable grounds to believe that(a) an offence under this Act has been committed;(b) a record or thing that may afford evidence of the commission of the offence is likely to be found; and(c) the building, receptacle or place specified in the application is likely to contain such a record or thing.Contents of warrant
(4) A warrant issued under subsection (1) shall refer to the offence for which it is issued, identify the building, receptacle or place to be searched and the person who is alleged to have committed the offence, and it shall be reasonably specific as to any record or thing to be searched for and seized.Seizure of record
(5) Any person who executes a warrant issued under subsection (1) may seize, in addition to the record or thing referred to in that subsection, any other record or thing that the person believes on reasonable grounds affords evidence of the commission of an offence under this Act and shall, as soon as is practicable, bring the record or thing before, or make a report in respect of it to, the judge who issued the warrant or, if that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.Retention of things seized
(6) Subject to subsection (7), if any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of it is made to a judge, the judge shall, unless the Minister waives retention, order that it be retained by the Minister, who shall take reasonable care to ensure that it is preserved until the conclusion of any investigation into the offence in relation to which the record or thing was seized or until it is required to be produced for the purposes of a criminal proceeding.Return of things seized
(7) If any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of it is made to a judge, the judge may, on the judge’s own motion or on summary application by a person with an interest in the record or thing on three clear days notice of application to the Deputy Attorney General of Canada, order that the record or thing be returned to the person from whom it was seized or the person who is otherwise legally entitled to it, if the judge is satisfied that the record or thing(a) will not be required for an investigation or a criminal proceeding; or(b) was not seized in accordance with the warrant or this section.Access and copies
(8) The person from whom any record or thing is seized under this section is entitled, at all reasonable times and subject to any reasonable conditions that may be imposed by the Minister, to inspect the record or thing and, in the case of a record, to obtain one copy of the record at the expense of the Minister.Confidentiality of InformationDefinitions
84. (1) The following definitions apply in this section.“authorized person”
« personne autorisée »
“authorized person” means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Act.“confidential information”
« renseignement confidentiel »
“confidential information” means information of any kind and in any form that relates to one or more persons and that is obtained by or on behalf of the Minister for the purposes of this Act, and any information that is prepared from such information, but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates.“court of appeal”
« cour d’appel »
“court of appeal” has the same meaning as in section 2 of the Criminal Code.“official”
« fonction- naire »
“official” means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, Her Majesty in right of Canada or a province, or a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged.Provision of information
(2) Except as authorized under this section, no official shall knowingly(a) provide, or allow to be provided, to any person any confidential information;(b) allow any person to have access to any confidential information; or(c) use any confidential information other than in the course of the administration or enforcement of this Act.Provision of information in legal proceedings
(3) Despite any other Act of Parliament or other law, no official shall be required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information.Communications where proceedings have been commenced
(4) Subsections (2) and (3) do not apply in respect of(a) criminal proceedings that have been commenced by the laying of an information or the preferring of an indictment under an Act of Parliament;(b) any legal proceedings relating to the administration or enforcement of this Act, the Customs Act, the Export and Import Permits Act or any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty, before a court of record, including a court of record in a jurisdiction outside Canada; or(c) any legal proceedings under an international agreement relating to trade before(i) a court of record, including a court of record in a jurisdiction outside Canada,(ii) an international organization, or(iii) a dispute settlement panel or an appellate body created under an international agreement relating to trade.Circumstances involving danger
(5) The Minister may provide to appropriate persons any confidential information relating to imminent danger of death or physical injury to any individual.Disclosure of confidential information
(6) An official may(a) provide to a person any confidential information that may reasonably be regarded as necessary for the purpose of the administration or enforcement of this Act, solely for that purpose;(b) provide to a person confidential information that can reasonably be regarded as necessary for the purposes of determining any liability or obligation of the person or any refund to which the person is or may become entitled under this Act;(c) provide, allow to be provided, or allow inspection of or access to any confidential information to or by(i) any person, or any person within a class of persons, that the Minister may authorize, subject to any conditions that the Minister may specify, or(ii) any person otherwise legally entitled to the information by reason of an Act of Parliament, solely for the purposes for which that person is entitled to the information;(d) provide confidential information(i) to an official of the Department of Finance solely for the purposes of the administration of a federal-provincial agreement made under the Federal-Provincial Fiscal Arrangements Act,(ii) to an official solely for the purpose of the formulation, evaluation or implementation of a fiscal or trade policy or for the purposes of the administration or enforcement of the Customs Act, the Export and Import Permits Act, any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty or an international agreement relating to trade,(iii) to an official solely for the purposes of the negotiation or implementation of an international agreement relating to trade,(iv) to an official of the government of a province solely for the purposes of the formulation or evaluation of a fiscal or trade policy or any other policy relating to softwood lumber products,(v) to an official of a department or agency of the Government of Canada or of a province as to the name, address, occupation, size or type of business of a person, solely for the purposes of enabling that department or agency to obtain statistical data for research and analysis,(vi) to an official solely for the purposes of setting off, against any sum of money that may be payable by Her Majesty in right of Canada, a debt due to(A) Her Majesty in right of Canada, or(B) Her Majesty in right of a province on account of taxes payable to the province where an agreement exists between Canada and the province under which Canada is authorized to collect taxes on behalf of the province, or(vii) to an official solely for the purposes of section 7.1 of the Federal-Provincial Fiscal Arrangements Act;(e) provide confidential information to an official or any person employed by or representing the government of a foreign state, an international organization established by the governments of states, a community of states, or an institution of any such government or organization, in accord-ance with an international convention, agreement or other written arrangement relating to trade between the Government of Canada or an institution of the Government of Canada and the government of the foreign state, the organization, the community or the institution, solely for the purposes set out in that arrangement;(f) provide confidential information solely for the purposes of sections 23 to 25 of the Financial Administration Act;(g) use confidential information to compile information in a form that does not directly or indirectly reveal the identity of the person to whom the information relates;(h) use, or provide to any person, confidential information solely for a purpose relating to the supervision, evaluation or discipline of an authorized person by Her Majesty in right of Canada in respect of a period during which the authorized person was employed by or engaged by or on behalf of Her Majesty in right of Canada to assist in the administration or enforcement of this Act, to the extent that the information is relevant for that purpose;(i) provide access to records of confidential information to the Librarian and Archivist of Canada or a person acting on behalf of or under the direction of the Librarian and Archivist, solely for the purposes of section 12 of the Library and Archives of Canada Act, and transfer such records to the care and control of such persons solely for the purposes of section 13 of that Act;(j) use confidential information relating to a person to provide information to that person; and(k) provide confidential information to a police officer, within the meaning assigned by subsection 462.48(17) of the Criminal Code, solely for the purpose of investigating whether an offence has been committed under the Criminal Code, or the laying of an information or the preferring of an indictment, if(i) that information can reasonably be regarded as being relevant for the purpose of ascertaining the circumstances in which an offence under the Criminal Code may have been committed, or the identity of the person or persons who may have committed an offence, with respect to an official, or with respect to any person related to that official,(ii) the official was or is engaged in the administration or enforcement of this Act, and(iii) the offence can reasonably be considered to be related to that administration or enforcement.Measures to prevent unauthorized use or disclosure
(7) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including(a) holding a hearing in camera;(b) banning the publication of the information;(c) concealing the identity of the person to whom the information relates; and(d) sealing the records of the proceeding.Disclosure to person or on consent
(8) An official may provide confidential information relating to a person(a) to that person; and(b) with the consent of that person, to any other person.Appeal from order or direction
(9) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed without delay by the Minister or by the person against whom the order or direction is made to(a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or(b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada.Disposition of appeal
(10) The court to which an appeal is taken under subsection (9) may allow the appeal and quash the order or direction appealed from or may dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts shall apply, with any modifications that the circumstances require, in respect of an appeal instituted under subsection (9).Stay
(11) An appeal instituted under subsection (9) shall stay the operation of the order or direction appealed from until judgment is pronounced.CollectionDefinitions
85. (1) The following definitions apply in this section.“action”
« action »
“action” means an action to collect a charge debt of a person and includes a proceeding in a court and anything done by the Minister under any of sections 88 to 93.“charge debt”
« dette fiscale »
“charge debt” means any amount payable by a person under this Act.“legal representative”
« représentant légal »
“legal representative” of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other similar person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate.Debts to Her Majesty
(2) A charge debt is a debt due to Her Majesty in right of Canada and is recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Act.Court proceedings
(3) The Minister may not commence a proceeding in a court to collect a charge debt of a person in respect of an amount that may be assessed under this Act, unless when the proceeding is commenced the person has been or may be assessed for that amount.No actions after limitation period
(4) The Minister may not commence an action to collect a charge debt after the end of the limitation period for the collection of the charge debt.Limitation period
(5) The limitation period for the collection of a charge debt of a person(a) begins(i) if a notice of assessment in respect of the charge debt is mailed to the person, or a notice referred to in subsection 94(1) in respect of the charge debt is mailed to or served on the person, on the last day on which one of those notices is mailed or served, and(ii) if no notice referred to in subparagraph (i) in respect of the charge debt was mailed or served, on the day on which the Minister can commence an action to collect that charge debt; and(b) ends, subject to subsection (9), on the day that is 10 years after the day on which it begins.Limitation period restarted
(6) The limitation period described in subsection (5) for the collection of a charge debt of a person restarts — and ends, subject to subsection (9), on the day that is 10 years after the day on which it restarts — on any day, before it would otherwise end, on which(a) the person acknowledges the charge debt in accordance with subsection (7);(b) the Minister commences an action to collect the charge debt; or(c) the Minister, under subsection 89(7) or 95(4), assesses another person in respect of the charge debt.Acknowledgement of charge debts
(7) A person acknowledges a charge debt if the person(a) promises, in writing, to pay the charge debt;(b) makes a written acknowledgement of the charge debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or(c) makes a payment, including a purported payment by way of a negotiable instrument that is dishonoured, on account of the charge debt.Agent or legal representative
(8) For the purposes of this section, an acknowledgement made by a person’s agent or mandatary or legal representative has the same effect as if it were made by the person.Extension of limitation period
(9) In computing the day on which a limitation period ends, there shall be added the number of days on which one or more of the following is the case:(a) the Minister has accepted and holds security in lieu of payment of the charge debt;(b) if the person was resident in Canada on the applicable date described in paragraph (5)(a) in respect of the charge debt, the person is non-resident; or(c) an action that the Minister may otherwise take in respect of the charge debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act, of the Companies’ Creditors Arrangement Act or of the Farm Debt Mediation Act.Assessment before collection
(10) The Minister may not take any collection action under sections 88 to 93 in respect of any amount payable by a person that may be assessed under this Act, other than interest under section 34 or penalty under section 64 or 65, unless the amount has been assessed.Interest on judgments
(11) If a judgment is obtained for any amount payable under this Act, including a certificate registered under section 88, the provisions of this Act by which interest is payable for a failure to pay an amount apply, with any modifications that the circumstances require, to the failure to pay the judgment debt, and the interest is recoverable in the same manner as the judgment debt.Litigation costs
(12) If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 88 to 94 apply to the amount as if it were payable under this Act.Collection restrictions
86. (1) If a person is liable for the payment of an amount under this Act, the Minister shall not, for the purpose of collecting the amount, take any of the following actions until the end of 90 days after the date of a notice of assessment issued under this Act in respect of the amount:(a) commence legal proceedings in a court;(b) certify the amount under section 88;(c) require a person to make a payment under subsection 89(1); or(d) require an institution or a person to make a payment under subsection 89(2).No action after service of notice of objection
(2) If a person has served a notice of objection under this Act to an assessment of an amount payable under this Act, the Minister shall not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) until the end of 90 days after the date of the notice to the person that the Minister has confirmed or varied the assessment.No action after appealing to Tax Court of Canada
(3) If a person has appealed to the Tax Court of Canada from an assessment of an amount payable under this Act, the Minister shall not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) before the day on which a copy of the decision of the Court is mailed to the person or the day on which the person discontinues the appeal, whichever is the earlier.No action pending determination by court
(4) If a person has agreed under subsection 62(1) that a question should be determined by the Tax Court of Canada, or if a person is served with a copy of an application made under subsection 63(1) to that Court for the determination of a question, the Minister shall not take any of the actions described in subsection (1) for the purpose of collecting that part of an amount assessed, the liability for payment of which will be affected by the determination of the question, before the day on which the question is determined by the Court.Action after judgment
(5) Despite any other provision of this section, if a person has served a notice of objection under this Act to an assessment or has appealed to the Tax Court of Canada from an assessment and agrees in writing with the Minister to delay proceedings on the objection or appeal, as the case may be, until judgment has been given in another action before the Tax Court of Canada, the Federal Court of Appeal or the Supreme Court of Canada in which the issue is the same or substantially the same as that raised in the objection or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount assessed, or a part of it, determined in a manner consistent with the judgment of the Court in the other action at any time after the Minister notifies the person in writing that the judgment has been given by the Court in the other action.Authorization to proceed without delay
87. (1) Despite section 86, if, on ex parte application by the Minister, a judge is satisfied that there are reasonable grounds to believe that the collection of all or any part of an amount assessed in respect of a person would be jeopardized by a delay in the collection of the amount, the judge shall, on any terms that the judge considers reasonable in the circumstances, authorize the Minister to take without delay any of the actions described in subsection 86(1) with respect to the amount.Notice of assessment not sent
(2) An authorization under subsection (1) in respect of an amount assessed may be granted by a judge even if a notice of assessment in respect of that amount has not been sent to the person at or before the time the application is made if the judge is satisfied that the receipt of the notice of assessment by the person would likely further jeopardize the collection of the amount, and for the purposes of sections 85, 88 to 90, 92 and 93, the amount in respect of which an authorization is so granted is deemed to be an amount payable under this Act.Affidavits
(3) Statements contained in an affidavit of a person filed in the context of an application under this section may be based on the belief of the person.Service of authorization and of notice of assessment
(4) An authorization granted under this section in respect of a person shall be served by the Minister on the person within 72 hours after it is granted unless the judge orders the authorization to be served at some other time specified in the authorization. If a notice of assessment has not been sent to the person at or before the time of the application, the notice of assessment shall be served together with the authorization.How service effected
(5) For the purposes of subsection (4), service on a person shall be effected by(a) personal service on the person; or(b) service in accordance with the directions, if any, of a judge.Application to judge for direction
(6) If service on a person cannot reasonably be effected as and when required under this section, the Minister may, as soon as practicable, apply to a judge for further direction.Review of authorization
(7) If a judge of a court has granted an authorization under this section in respect of a person, the person may, on six clear days notice to the Deputy Attorney General of Canada, apply to a judge of the court to review the authorization.Limitation period for review application
(8) An application under subsection (7) shall be made(a) within 30 days after the authorization was served on the person in accordance with this section; or(b) within any further time that a judge may allow, on being satisfied that the application was made as soon as practicable.Hearing in camera
(9) An application under subsection (7) may, on the application of the person, be heard in camera, if the person establishes to the satisfaction of the judge that the circumstances of the case justify in camera proceedings.Disposition of application
(10) On an application under subsection (7), the judge shall determine the question summarily and may confirm, set aside or vary the authorization and make any other order that the judge considers appropriate.Directions
(11) If any question arises as to the course to be followed in connection with anything done or being done under this section and there is no direction in this section with respect to it, a judge may give any direction that the judge considers appropriate.No appeal from review order
(12) No appeal lies from an order of a judge made under subsection (10).Certificates
88. (1) Any amount payable by a person (in this section referred to as the “debtor”) under this Act that has not been paid as and when required under this Act may be certified by the Minister as an amount payable by the debtor.Registration in court
(2) On production to the Federal Court, a certificate in respect of a debtor shall be registered in the Court and when so registered has the same effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in the Court against the debtor for a debt in the amount certified plus interest on the amount as provided under this Act to the day of payment and, for the purposes of those proceedings, the certificate is deemed to be a judgment of the Court against the debtor for a debt due to Her Majesty in right of Canada and enforceable as such.Costs
(3) All reasonable costs and charges paid or incurred for the registration in the Federal Court of a certificate or in respect of any proceedings taken to collect the amount certified are recoverable in the same manner as if they had been included in the amount certified in the certificate when it was registered.Charge on property
(4) A document issued by the Federal Court evidencing a registered certificate in respect of a debtor, a writ of that Court issued pursuant to the certificate or any notification of the document or writ (which document, writ or notification is in this section referred to as a “memorial”) may be filed, registered or otherwise recorded for the purpose of creating a charge, lien or priority on, or a binding interest in, property in a province, or any interest in such property, held by the debtor, in the same manner as a document evidencing(a) a judgment of the superior court of the province against a person for a debt owing by the person, or(b) an amount payable or required to be remitted by a person in the province in respect of a debt owing to Her Majesty in right of the provincemay be filed, registered or otherwise recorded in accordance with the law of the province to create a charge, lien or priority on, or a binding interest in, the property or interest.Creation of charge
(5) If a memorial has been filed, registered or otherwise recorded under subsection (4),(a) a charge, lien or priority is created on, or a binding interest is created in, property in the province, or any interest in such property, held by the debtor, or(b) such property or interest in the property is otherwise bound,in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), and the charge, lien, priority or binding interest created is subordinate to any charge, lien, priority or binding interest in respect of which all steps necessary to make it effective against other creditors were taken before the time the memorial was filed, registered or otherwise recorded.Proceedings in respect of memorial
(6) If a memorial is filed, registered or otherwise recorded in a province under subsection (4), proceedings may be taken in the province in respect of the memorial, including proceedings(a) to enforce payment of the amount evidenced by the memorial, interest on the amount and all costs and charges paid or incurred in respect of(i) the filing, registration or other recording of the memorial, and(ii) proceedings taken to collect the amount,(b) to renew or otherwise prolong the effectiveness of the filing, registration or other recording of the memorial,(c) to cancel or withdraw the memorial wholly or in respect of any of the property or interests affected by the memorial, or(d) to postpone the effectiveness of the filing, registration or other recording of the memo-rial in favour of any right, charge, lien or priority that has been or is intended to be filed, registered or otherwise recorded in respect of any property or interest affected by the memorial,in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), except that, if in any such proceeding or as a condition precedent to any such proceeding, any order, consent or ruling is required under the law of the province to be made or given by the superior court of the province or by a judge or official of the court, a similar order, consent or ruling may be made or given by the Federal Court or by a judge or official of the Federal Court and, when so made or given, has the same effect for the purposes of the proceeding as if it were made or given by the superior court of the province or by a judge or official of the court.Presentation of documents
(7) If(a) a memorial is presented for filing, registration or other recording under subsection (4), or a document relating to the memorial is presented for filing, registration or other recording for the purpose of any proceeding described in subsection (6), to any official of a property registry system of a province, or(b) access is sought to any person, place or thing in a province to make the filing, registration or other recording,the memorial or document shall be accepted for filing, registration or other recording or the access shall be granted, as the case may be, in the same manner and to the same extent as if the memorial or document relating to the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b) for the purpose of a similar proceeding, except that, if the memorial or document is issued by the Federal Court or signed or certified by a judge or official of the Court, any affidavit, declaration or other evidence required under the law of the province to be provided with or to accompany the memorial or document in the proceedings is deemed to have been provided with or to have accompanied the memorial or document as so required.Sale, etc.
(8) Despite any other law of Canada or law of a province, a sheriff or other person shall not, without the written consent of the Minister, sell or otherwise dispose of any property or publish any notice or otherwise advertise in respect of any sale or other disposition of any property pursuant to any process issued or charge, lien, priority or binding interest created in any proceeding to collect an amount certified in a certificate made under subsection (1), interest on the amount or costs, but if that consent is subsequently given, any property that would have been affected by such a process, charge, lien, priority or binding interest if the Minister’s consent had been given at the time the process was issued or the charge, lien, priority or binding interest was created, as the case may be, shall be bound, seized, attached, charged or otherwise affected as it would be if that consent had been given at the time the process was issued or the charge, lien, priority or binding interest was created, as the case may be.Completion of notices, etc.
(9) If information required to be set out by any sheriff or other person in a minute, notice or document required to be completed for any purpose cannot, because of subsection (8), be so set out without the written consent of the Minister, the sheriff or other person shall complete the minute, notice or document to the extent possible without that information and, when that consent of the Minister is given, a further minute, notice or document setting out all the information shall be completed for the same purpose, and the sheriff or other person, having complied with this subsection, is deemed to have complied with the Act, regulation or rule requiring the information to be set out in the minute, notice or document.Application for an order
(10) A sheriff or other person who is unable, because of subsection (8) or (9), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an ex parte application by the Minister, for the purpose of giving effect to the proceeding, charge, lien, priority or binding interest.Deemed security
(11) If a charge, lien, priority or binding interest created under subsection (5) by filing, registering or otherwise recording a memorial under subsection (4) is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act, it is deemed(a) to be a claim that is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and(b) to also be a claim referred to in paragraph 86(2)(a) of that Act.Details in certificates and memorials
(12) Despite any other law of Canada or law of the legislature of a province, in any certificate in respect of a debtor, any memorial evidencing a certificate or any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes(a) to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate amounts making up that total; and(b) to refer to the rate of interest to be charged on the separate amounts making up the amount payable in general terms as interest at the specified rate applicable from time to time on amounts payable to the Receiver General, without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any period.Garnishment
89. (1) If the Minister has knowledge or suspects that a person is, or will be within one year, liable to make a payment to another person who is liable to pay an amount under this Act (in this section referred to as a “debtor”), the Minister may, by notice in writing, require the person to pay without delay, if the money is immediately payable, and in any other case, as and when the money becomes payable, the money otherwise payable to the debtor in whole or in part to the Receiver General on account of the debtor’s liability under this Act.Garnishment of loans or advances
(2) Without limiting the generality of subsection (1), if the Minister has knowledge or suspects that within 90 days(a) a bank, credit union, trust company or other similar person (in this section referred to as an “institution”) will loan or advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by, a debtor who is indebted to the institution and who has granted security in respect of the indebtedness, or(b) a person, other than an institution, will loan or advance money to, or make a payment on behalf of, a debtor who the Minister knows or suspects(i) is employed by, or is engaged in providing services or property to, that person or was or will be, within 90 days, so employed or engaged, or(ii) if that person is a corporation, is not dealing at arm’s length with that person,the Minister may, by notice in writing, require the institution or person, as the case may be, to pay in whole or in part to the Receiver General on account of the debtor’s liability under this Act the money that would otherwise be so loaned, advanced or paid.Effect of receipt
(3) A receipt issued by the Minister for money paid as required under this section is a good and sufficient discharge of the original liability to the extent of the payment.Effect of requirement
(4) If the Minister has, under this section, required a person to pay to the Receiver General on account of the liability under this Act of a debtor money otherwise payable by the person to the debtor as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the requirement applies to all such payments to be made by the person to the debtor until the liability under this Act is satisfied, and operates to require payments to the Receiver General out of each such payment of any amount that is stipulated by the Minister in a notice in writing.Failure to comply
(5) Every person who fails to comply with a requirement under subsection (1) or (4) is liable to pay to Her Majesty in right of Canada an amount equal to the amount that the person was required under that subsection to pay to the Receiver General.Other failures to comply
(6) Every institution or person that fails to comply with a requirement under subsection (2) with respect to money to be loaned, advanced or paid is liable to pay to Her Majesty in right of Canada an amount equal to the lesser of(a) the total of money so loaned, advanced or paid, and(b) the amount that the institution or person was required under that subsection to pay to the Receiver General.Assessment
(7) The Minister may assess any person for any amount payable under this section by the person to the Receiver General and, if the Minister sends a notice of assessment, sections 50 to 63 apply with any modifications that the circumstances require.Time limit
(8) An assessment of an amount payable under this section by a person to the Receiver General shall not be made more than four years after the notice from the Minister requiring the payment was received by the person.Effect of payment as required
(9) If an amount that would otherwise have been advanced, loaned or paid to or on behalf of a debtor is paid by a person to the Receiver General in accordance with a notice from the Minister issued under this section or with an assessment under subsection (7), the person is deemed for all purposes to have advanced, loaned or paid the amount to or on behalf of the debtor.Recovery by deduction or set-off
90. If a person is indebted to Her Majesty in right of Canada under this Act, the Minister may require the retention by way of deduction or set-off of any amount that the Minister may specify out of any amount that may be or become payable to that person by Her Majesty in right of Canada.Acquisition of debtor’s property
91. For the purpose of collecting debts owed by a person to Her Majesty in right of Canada under this Act, the Minister may purchase or otherwise acquire any interest in the person’s property that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption, and may dispose of any interest so acquired in any manner that the Minister considers reasonable.Money seized from debtor
92. (1) If the Minister has knowledge or suspects that a person is holding money that was seized by a police officer in the course of administering or enforcing the criminal law of Canada from another person who is liable to pay any amount under this Act (in this section referred to as the “debtor”) and that is restorable to the debtor, the Minister may in writing require the person to turn over the money otherwise restorable to the debtor, in whole or in part, to the Receiver General on account of the debtor’s liability under this Act.Receipt of Minister
(2) A receipt issued by the Minister for money turned over is a good and sufficient discharge of the requirement to restore the money to the debtor to the extent of the amount turned over.Seizure if failure to pay
93. (1) If a person fails to pay an amount as required under this Act, the Minister may in writing give 30 days notice to the person, addressed to their last known address, of the Minister’s intention to direct that the person’s things be seized and disposed of. If the person fails to make the payment before the expiry of the 30 days, the Minister may issue a certificate of the failure and direct that the person’s things be seized.Disposition
(2) Things that have been seized under subsection (1) shall be kept for 10 days at the expense and risk of the owner. If the owner does not pay the amount due together with all expenses within the 10 days, the Minister may dispose of the things in a manner that the Minister considers appropriate in the circumstances.Proceeds of disposition
(3) Any surplus resulting from a disposition, after deduction of the amount owing and all expenses, shall be paid or returned to the owner of the things seized.Exemptions from seizure
(4) Anything of any person in default that would be exempt from seizure under a writ of execution issued by a superior court of the province in which the seizure is made is exempt from seizure under this section.Person leaving Canada or defaulting
94. (1) If the Minister suspects that a person has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice to the person served personally or sent by registered or certified mail addressed to their last known address, demand payment of any amount for which the person is liable under this Act or would be so liable if the time for payment had arrived, and the amount shall be paid without delay despite any other provision of this Act.Seizure
(2) If a person fails to pay an amount required under subsection (1), the Minister may direct that things of the person be seized, and subsections 93(2) to (4) apply, with any modifications that the circumstances require.Liability of directors
95. (1) If a corporation fails to pay any amount as and when required under this Act, the directors of the corporation at the time it was required to pay the amount are jointly and severally or solidarily liable, together with the corporation, to pay it and any interest that is payable on it under this Act.Limitations
(2) A director of a corporation is not liable unless(a) a certificate for the amount of the corporation’s liability has been registered in the Federal Court under section 88 and execution for that amount has been returned unsatisfied in whole or in part;(b) the corporation has commenced liquidation or dissolution proceedings or has been dissolved, and a claim for the amount of the corporation’s liability has been proved within six months after the earlier of the date of commencement of the proceedings and the date of dissolution; or(c) the corporation has made an assignment or a bankruptcy order has been made against it under the Bankruptcy and Insolvency Act, and a claim for the amount of the corporation’s liability has been proved within six months after the date of the assignment or bankruptcy order.Diligence
(3) A director of a corporation is not liable for a failure under subsection (1) if the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances.Assessment
(4) The Minister may assess any person for any amount payable by the person under this section and, if the Minister sends a notice of assessment, sections 50 to 63 apply with any modifications that the circumstances require.Time limit
(5) An assessment of any amount payable by a person who is a director of a corporation shall not be made more than two years after the person ceased to be a director of the corporation.Amount recoverable
(6) If execution referred to in paragraph (2)(a) has issued, the amount recoverable from a director is the amount remaining unsatisfied after execution.Preference
(7) If a director of a corporation pays an amount in respect of the corporation’s liability that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference to which Her Majesty in right of Canada would have been entitled had the amount not been so paid, and if a certificate that relates to the amount has been registered, the director is entitled to an assignment of the certificate to the extent of the director’s payment, which assignment the Minister is empowered to make.Contribution
(8) A director who satisfies a claim under this section is entitled to contribution from the other directors who were liable for the claim.Tax liability re transfers not at arm’s length
96. (1) Where at any time a person has transferred property, either directly or indirectly, by means of a trust or by any other means, to(a) the transferor’s spouse or common-law partner (in this section having the same meaning as in subsection 248(1) of the Income Tax Act) or an individual who has since become the transferor’s spouse or common-law partner,(b) an individual who was under eighteen years of age, or(c) another person with whom the transferor was not dealing at arm’s length,the transferee and transferor are jointly and severally or solidarily liable to pay under this Act an amount equal to the lesser of(d) the amount determined by the formulaA - BwhereAis the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at that time of the consideration given by the transferee for the transfer of the property, andBis the amount, if any, by which the amount assessed the transferee under subsection 160(2) of the Income Tax Act in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and(e) the total of all amounts each of which is(i) an amount that the transferor is liable to pay under this Act for the reporting period of the transferor that includes that time or any preceding reporting period of the transferor, or(ii) interest or penalty for which the transferor is liable as of that time.However, nothing in this subsection limits the liability of the transferor under any other provision of this Act.Fair market value of undivided interest or right
(2) For the purpose of this section, the fair market value at any time of an undivided interest in, or for civil law an undivided right in, a property, expressed as a proportionate interest or right in that property, is, subject to subsection (5), deemed to be equal to the same proportion of the fair market value of that property at that time.Assessment
(3) The Minister may at any time assess a transferee in respect of any amount payable by reason of this section, and sections 50 to 63 apply, with any modifications that the circumstances require.Rules applicable
(4) If a transferor and transferee have, by reason of subsection (1), become jointly and severally or solidarily liable in respect of part or all of the liability of the transferor under this Act, the following rules apply:(a) a payment by the transferee on account of the transferee’s liability shall, to the extent of the payment, discharge the joint liability; and(b) a payment by the transferor on account of the transferor’s liability only discharges the transferee’s liability to the extent that the payment operates to reduce the transferor’s liability to an amount less than the amount in respect of which the transferee was, by subsection (1), made jointly and severally or solidarily liable.Transfers to spouse or common-law partner
(5) Despite subsection (1), if at any time an individual transfers property to the individual’s spouse or common-law partner under a decree, order or judgment of a competent tribunal or under a written separation agreement and, at that time, the individual and the individual’s spouse or common-law partner were separated and living apart as a result of the breakdown of their marriage or common-law partnership (as defined in subsection 248(1) of the Income Tax Act), for the purposes of paragraph (1)(d), the fair market value at that time of the property so transferred is deemed to be nil. However, nothing in this subsection limits the liability of the individual under any other provision of this Act.Definition of “property”
(6) In this section, “property” includes money.Evidence and ProcedureSending by mail
97. (1) For the purposes of this Act and subject to subsection (2), anything sent by registered, certified or first class mail is deemed to have been received by the person to whom it was sent on the day it was mailed.Payment
(2) A person who is required under this Act to pay an amount is deemed not to have paid it until it is received by the Receiver General.Proof of sending by mail
98. (1) If, under this Act, provision is made for sending by mail a request for information, a notice or a demand, an affidavit of an employee of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the request, notice or demand if the affidavit sets out that(a) the employee has knowledge of the facts in the particular case;(b) such a request, notice or demand was sent by registered or certified mail on a specified day to a specified person and address; and(c) the employee identifies as exhibits attached to the affidavit the post office certificate of registration of the letter or a true copy of the relevant portion of the certificate and a true copy of the request, notice or demand.Proof of personal service
(2) If, under this Act, provision is made for personal service of a request for information, a notice or a demand, an affidavit of an employee of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the personal service and of the request, notice or demand if the affidavit sets out that(a) the employee has knowledge of the facts in the particular case;(b) such a request, notice or demand was served personally on a specified day on the person to whom it was directed; and(c) the employee identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand.Proof of failure to comply
(3) If, under this Act, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an employee of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the employee has charge of the appropriate records and that, after a careful examination and search of the records, the employee has been unable to find in a given case that the return, application, statement, answer or certificate has been made by that person, is evidence that in that case the person did not make the return, application, statement, answer or certificate.Proof of time of compliance
(4) If, under this Act, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an employee of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the employee has charge of the appropriate records and that, after a careful examination of the records, the employee has found that the return, application, statement, answer or certificate was filed or made on a particular day, is evidence that it was filed or made on that day.Proof of documents
(5) An affidavit of an employee of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the employee has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person, is evidence of the nature and contents of the document.Proof of no appeal
(6) An affidavit of an employee of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the employee has charge of the appropriate records and has knowledge of the practice of the Agency and that an examination of the records shows that a notice of assessment was mailed or otherwise sent to a person on a particular day under this Act and that, after a careful examination and search of the records, the employee has been unable to find that a notice of objection or of appeal from the assessment was received within the time allowed for an objection or appeal to be filed under this Act, is evidence of the statements contained in the affidavit.Presumption
(7) If evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an employee of the Agency, it is not necessary to prove the signature of the person or that the person is such an employee, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.Proof of documents
(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 or an employee 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 or the employee, unless it has been called into question by the Minister or a person acting for the Minister or for Her Majesty in right of Canada.Mailing date
(9) If a notice or demand that the Minister is required or authorized under this Act to send by mail to a person is mailed to the person, the day of mailing is deemed to be the date of the notice or demand.Date when assessment made
(10) If a notice of assessment has been sent by the Minister as required under this Act, the assessment is deemed to have been made on the day of mailing of the notice of assessment.Proof of return
(11) In a prosecution for an offence under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed or delivered by or on behalf of the person charged with the offence or to have been made or signed by or on behalf of that person, is evidence that the return, application, certificate, statement or answer was filed or delivered by or on behalf of that person or was made or signed by or on behalf of that person.Proof of return — printouts
(12) For the purposes of this Act, a document presented by the Minister purporting to be a printout of the information in respect of a person shall be received as evidence and, in the absence of evidence to the contrary, is proof of the return filed by the person.Proof of return — production of returns, etc.
(13) In a proceeding under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed, delivered, made or signed by or on behalf of a person, is evidence that the return, application, certificate, statement or answer was filed, delivered, made or signed by or on behalf of that person.Evidence
(14) In a prosecution for an offence under this Act, an affidavit of an employee of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the employee has charge of the appropriate records and that an examination of the records shows that an amount required under this Act to be paid to the Receiver General has not been received by the Receiver General, is evidence of the statements contained in the affidavit.Probative force of copy
(15) Any copy of an original record made under section 79 that is purported to be certified by the Minister or an employee to be a copy of the original record is evidence of the nature and content of the original record, and has the same probative force as the original record would have if it were proven in the ordinary way.