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Bill S-23

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1990, c. 45, s. 61

105. Subsection 18.3002(3) of the Act is replaced by the following:

Costs

(3) The Court shall, on making an order under subsection (1), order that all reasonable and proper costs of the person who has brought the appeal be borne by Her Majesty in right of Canada where

    (a) in the case of an appeal under Part V.1 of the Customs Act, the amount in dispute is equal to or less than $10,000; and

    (b) in the case of an appeal under Part IX of the Excise Tax Act , the amount in dispute is equal to or less than $7,000 and the aggregate of supplies for the prior fiscal year of that person is equal to or less than $1,000,000.

1993, c. 27, s. 222

106. Subsection 18.3003(1) of the English version of the Act is replaced by the following:

Time limit for reply to notice of appeal

18.3003 (1) Subject to subsection (2), the Minister of National Revenue shall file a reply to a notice of appeal referred to in section 18.3001 within sixty days after the day the Registry of the Court transmits to that Minister the notice of appeal, unless the person who has brought the appeal consents, before or after the sixty day period has elapsed, to the filing of that reply after the expiration of those sixty days or the Court allows the Minister, on application made before or after the expiration of those sixty days, to file the reply after that period.

1990, c. 45, s. 61

107. Subsection 18.3007(1) of the Act is replaced by the following:

Costs

18.3007 (1) The Court may, if the circumstances so warrant, make no order as to costs or order that the person who brought an appeal be awarded costs, notwithstanding that under the rules of Court costs would be adjudged to Her Majesty in right of Canada, or make an order that that person be awarded costs, notwithstanding that under the rules of Court no order as to costs would be made if

    (a) an order has been made under subsection 18.3002(1) in respect of the appeal;

    (b) the appeal is not an appeal referred to in subsection 18.3002(3); and

    (c) in the case of an appeal

      (i) under Part V.1 of the Customs Act, the amount in dispute in the appeal is equal to or less than $50,000, and

      (ii) under Part IX of the Excise Tax Act , the amount in dispute in the appeal is equal to or less than $50,000 and the aggregate of supplies for the prior fiscal year of the person who brought the appeal is equal to or less than $6,000,000.

1990, c. 45, s. 61

108. Paragraphs 18.3008(a) and (b) of the Act are replaced by the following:

    (a) in the case of an appeal under Part V.1 of the Customs Act, the amount in dispute was equal to or less than $10,000; and

    (b) in the case of an appeal under Part IX of the Excise Tax Act , the amount in dispute was equal to or less than $7,000 and the aggregate of supplies for the prior fiscal year of that person was equal to or less than $1,000,000.

1998, c. 19, s. 298

109. Subsection 18.3009(1) of the Act is replaced by the following:

Costs - appeal under Customs Act or Excise Tax Act

18.3009 (1) If an appeal referred to in section 18.3001 is allowed, the Court shall reimburse to the person who brought the appeal the filing fee paid under paragraph 18.15(3)(b) by that person and may award costs, in accordance with the rules of Court, to that person if

    (a) in the case of an appeal under Part V.1 of the Customs Act, the amount in dispute in the appeal was equal to or less than $10,000 and was reduced by more than one half by the judgement of the Court; and

    (b) in the case of an appeal under Part IX of the Excise Tax Act ,

      (i) the amount of tax, net tax, rebate, interest or penalty in issue in the appeal was reduced by more than one half by the judgement of the Court ,

      (ii) the amount in dispute was equal to or less than $7,000, and

      (iii) the aggregate of supplies for the prior fiscal year of that person was equal to or less than $1,000,000.

1990, c. 45, s. 62

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

Determina-
tion of question

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

COORDINATING AMENDMENT

Bill C-11

111. If Bill C-11, introduced in the first session of the thirty-seventh Parliament and entitled the Immigration and Refugee Protection Act (the ``other Act''), receives royal assent, then, on the later of the coming into force of subsection 107(5) of the Customs Act, as enacted by section 61 of this Act, and the coming into force of section 1 of the other Act, paragraph 107(5)(j) of the Customs Act is replaced by the following:

    (j) an official of the Department of Citizenship and Immigration solely for the purpose of administering or enforcing the Immigration and Refugee Protection Act, if the information relates to the movement of people into and out of Canada;

COMING INTO FORCE

112. The provisions of this Act, and the provisions of any Act as enacted by this Act, come into force on a day or days to be fixed by order of the Governor in Council.

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