Bill C-24
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TABLE OF PROVISIONS
AN ACT TO IMPOSE A CHARGE ON THE EXPORT OF CERTAIN SOFTWOOD LUMBER PRODUCTS TO THE UNITED STATES AND A CHARGE ON REFUNDS OF CERTAIN DUTY DEPOSITS PAID TO THE UNITED STATES, TO AUTHORIZE CERTAIN PAYMENTS, TO AMEND THE EXPORT AND IMPORT PERMITS ACT AND TO AMEND OTHER ACTS AS A CONSEQUENCE
SHORT TITLE
1. Softwood Lumber Products Export Charge Act, 2006
INTERPRETATION
2. Definitions
3. Conversion
4. Interest to be paid
5. Time of export
6. Arm’s length
7. Person resident in Canada
HER MAJESTY
8. Binding on Her Majesty
APPLICATION
9. Exceptions
SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE
Export Charge
10. Charge imposed
10.1 Exclusions
11. Export from a region
12. Export price
13. Surge mechanism
14. Charge
15. [Deleted]
Exemptions
16. Exemption — schedule
17. Exempt exports
CHARGE ON REFUNDS OF DUTY DEPOSITS
18. Imposition of charge on duty deposit refund
GENERAL PROVISIONS CONCERNING CHARGES AND OTHER AMOUNTS PAYABLE
Administration, Enforcement and Officers
19. Minister’s duty
20. Staff
21. Administration of oaths
Registration and Certification
22. Duty to register
23. Registration
24. Cancellation
25. Certification of independent remanufacturers
Returns and Payment of Charges
26. Monthly returns
27. Large payments
28. Small amounts owing
29. Set-off of refunds
30. Authority for separate returns
31. Execution of returns, etc.
32. Extension of time
33. Demand for return
Interest
34. Compound interest on amounts not paid when required
35. Compound interest on amounts owed by Her Majesty
36. Application of interest provisions if Act amended
37. Waiving or cancelling interest or penalty
Administrative Charge under the Financial Administration Act
38. Dishonoured instruments
Refunds
39. Statutory recovery rights
40. Refund — third country adjustment
41. Refund of payment
42. Restriction
43. Restriction — trustees
44. Overpayment of refunds, etc.
Bankruptcies and Corporate Reorganizations
45. Trustee’s obligations
46. Amalgamations
Partnerships
47. Member of a partnership
Records and Information
48. Keeping records
49. Requirement to provide records or information
Assessments
50. Assessment
51. Assessment of refund
52. Notice of assessment
53. Limitation period for assessments
Objections to Assessment
54. Objection to assessment
55. Extension of time by Minister
Appeal
56. Extension of time by Tax Court of Canada
57. Appeal to Tax Court of Canada
58. Extension of time to appeal
59. Limitation on appeals to the Tax Court of Canada
60. Institution of appeals
61. Disposition of appeal
62. References to Tax Court of Canada
63. Reference of common questions to Tax Court of Canada
ADMINISTRATION AND ENFORCEMENT
Penalties
64. Failure to file a return when required
65. Failure to answer demand
66. Failure to provide information
67. False statements or omissions
Offences and Punishment
68. Offence for failure to file return or to comply with demand or order
69. Offences for false or deceptive statement
70. Failure to pay charges
71. Offence re confidential information
72. General offence
73. Defence of due diligence
74. Compliance orders
75. Officers of corporations, etc.
76. Information or complaint
Inspections
77. By whom
78. Compliance order
79. Copies
80. Prohibition
81. Requirement to provide foreign-based information
82. Information respecting non-resident persons
Investigation
83. Search warrant
Confidentiality of Information
84. Provision of information
Collection
85. Debts to Her Majesty
86. Collection restrictions
87. Authorization to proceed without delay
88. Certificates
89. Garnishment
90. Recovery by deduction or set-off
91. Acquisition of debtor’s property
92. Money seized from debtor
93. Seizure if failure to pay
94. Person leaving Canada or defaulting
95. Liability of directors
96. Tax liability re transfers not at arm’s length
Evidence and Procedure
97. Sending by mail
98. Proof of sending by mail
PAYMENTS TO PROVINCES
99. Distribution of revenue
REGULATIONS
100. Regulations
101. Effect
EXPIRY
102. Regulation
PAYMENT TO ACCOUNTS
103. Payment
TRANSITIONAL PROVISIONS
104. Transitional period
105. Month
106. Section 64
107. Retroactive regulations
108. Retroactive regulations — Export and Import Permits Act
AMENDMENTS TO THE EXPORT AND IMPORT PERMITS ACT
109-117. Export and Import Permits Act
CONSEQUENTIAL AMENDMENTS
118-119. Access to Information Act
120. Canada Revenue Agency Act
121-124. Tax Court of Canada Act
COORDINATING AMENDMENT
125. Public Safety Act, 2002
COMING INTO FORCE
126. Coming into force
SCHEDULE