Canada–United Kingdom Trade Continuity Agreement Implementation Act (S.C. 2021, c. 1)
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Assented to 2021-03-17
Canada–United Kingdom Trade Continuity Agreement Implementation Act
S.C. 2021, c. 1
Assented to 2021-03-17
An Act to implement the Agreement on Trade Continuity between Canada and the United Kingdom of Great Britain and Northern Ireland
RECOMMENDATION
Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement the Agreement on Trade Continuity between Canada and the United Kingdom of Great Britain and Northern Ireland”.
SUMMARY
This enactment implements the Agreement on Trade Continuity between Canada and the United Kingdom of Great Britain and Northern Ireland.
The general provisions of the enactment set out rules of interpretation and specify that no recourse is to be taken on the basis of sections 10 to 15 or any order made under those sections, or on the basis of the provisions of the Agreement, without the consent of the Attorney General of Canada.
Part 1 approves the Agreement, provides for the payment by Canada of its share of the expenditures associated with the operation of the institutional and administrative aspects of the Agreement and gives the Governor in Council the power to make orders in accordance with the Agreement.
Part 2 amends certain Acts to bring them into conformity with Canada’s obligations under the Agreement and contains a transitional provision.
Part 3 contains a coordinating amendment and the coming-into-force provision.
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title
Marginal note:Short title
1 This Act may be cited as the Canada–United Kingdom Trade Continuity Agreement Implementation Act.
Interpretation
Marginal note:Definitions
2 The following definitions apply in this section and in sections 3 to 15.
- Agreement
Agreement means the Agreement on Trade Continuity between Canada and the United Kingdom of Great Britain and Northern Ireland, done at Ottawa, on December 9, 2020. (Accord)
- Canada–U.K. Joint Committee
Canada–U.K. Joint Committee means the Canada–U.K. Joint Committee established under the Agreement and whose powers, functions and duties are set out in Chapter Twenty-Six of CETA. (Comité mixte Canada–R.-U.)
- CETA
CETA means the Comprehensive Economic and Trade Agreement between Canada and the European Union and its Member States, done at Brussels on October 30, 2016. (AÉCG)
- federal law
federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. (texte législatif fédéral)
- Minister
Minister means the Minister for International Trade. (ministre)
Marginal note:Interpretation consistent with Agreement
3 For greater certainty, this Act and any federal law that implements a provision of the Agreement or fulfils an obligation of the Government of Canada under the Agreement is to be interpreted in a manner consistent with the Agreement.
Marginal note:References to CETA provisions
4 A reference in this Act to a provision of CETA is a reference to that provision as incorporated by reference in the Agreement.
Marginal note:Non-application of Act and Agreement to water
5 For greater certainty, nothing in this Act or the Agreement, except Chapters Twenty-Two and Twenty-Four of CETA, applies to natural surface or ground water in liquid, gaseous or solid state.
Marginal note:Construction
6 For greater certainty, nothing in this Act, by specific mention or omission, is to be construed to affect in any manner the right of Parliament to enact legislation to implement any provision of the Agreement or fulfil any of the obligations of the Government of Canada under the Agreement.
Her Majesty
Marginal note:Binding on Her Majesty
7 This Act is binding on Her Majesty in right of Canada.
Purpose
Marginal note:Purpose
8 The purpose of this Act is to implement the Agreement, the objectives of which, as elaborated more specifically through its provisions, are to
(a) establish a free trade area in accordance with the Agreement;
(b) promote, through the expansion of reciprocal trade, the harmonious development of the economic relations between Canada and the United Kingdom in order to create opportunities for economic development;
(c) promote conditions of fair competition affecting trade between Canada and the United Kingdom;
(d) substantially increase investment opportunities in Canada and the United Kingdom, while preserving the right of each party to the Agreement to regulate to achieve legitimate policy goals;
(e) eliminate barriers to trade in goods and services in order to contribute to the harmonious development and expansion of world and regional trade;
(f) provide adequate and effective protection and enforcement of intellectual property rights in the territory where the Agreement applies;
(g) protect, enhance and enforce basic workers’ rights, strengthen cooperation on labour matters and build on the respective international commitments of Canada and the United Kingdom on labour matters;
(h) enhance and enforce environmental laws and regulations and strengthen cooperation between Canada and the United Kingdom on environmental matters; and
(i) promote sustainable development.
Causes of Action
Marginal note:Causes of action under sections 10 to 15
9 (1) No person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of sections 10 to 15 or an order made under those sections.
Marginal note:Causes of action under Agreement
(2) No person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of the Agreement.
Marginal note:Exception
(3) Subsection (2) does not apply with respect to causes of action arising out of, and proceedings taken under, Section F of Chapter Eight or Article 13.21 of CETA.
PART 1Implementation of the Agreement
Approval and Representation on the Canada–U.K. Joint Committee
Marginal note:Agreement approved
10 The Agreement is approved.
Marginal note:Canadian representative on Canada–U.K. Joint Committee
11 The Minister is the principal representative of Canada on the Canada–U.K. Joint Committee.
Tribunals, Arbitration Panels and Panels of Experts
Marginal note:Powers of Minister
12 (1) The Minister may
(a) propose the names of individuals to serve as members of the tribunals established under Section F of Chapter Eight of CETA; and
(b) propose the names of individuals to be included in the sub-lists referred to in paragraph 1 of Article 29.8 of CETA.
Marginal note:Power of Minister of Finance
(2) The Minister of Finance may propose the names of individuals to be included in the sub-lists referred to in paragraph 3 of Article 13.20 of CETA.
Marginal note:Powers of Minister of Labour
(3) The Minister of Labour may propose the names of individuals to be included in the list established under paragraph 6 of Article 23.10 of CETA and propose, for inclusion in that list, the names of individuals to serve as the chairperson of a Panel of Experts established under that Article.
Marginal note:Powers of Minister of the Environment
(4) The Minister of the Environment may propose the names of individuals to be included in the list established under paragraph 6 of Article 24.15 of CETA and propose, for inclusion in that list, the names of individuals to serve as the chairperson of a Panel of Experts established under that Article.
Marginal note:Operation of Chapter Twenty-Nine
13 The Minister is to designate an agency, division or branch of the Government of Canada to facilitate the operation of Chapter Twenty-Nine of CETA.
Expenses
Marginal note:Payment of expenses
14 The Government of Canada is to pay its appropriate share of the aggregate of
(a) the expenses incurred by tribunals established under the Agreement and the remuneration and expenses payable to members of those tribunals;
(b) the expenses incurred by arbitration panels and Panels of Experts established under the Agreement and the remuneration and expenses payable to arbitrators, panellists on those Panels of Experts and mediators; and
(c) the expenses incurred by the Canada–U.K. Joint Committee and the specialized committees, bilateral dialogues, working groups and other bodies established under the Agreement and the remuneration and expenses payable to representatives on the Canada–U.K. Joint Committee and those specialized committees and to members of those bilateral dialogues, working groups and other bodies.
Orders
Marginal note:Orders — Article 29.14 of CETA
15 (1) The Governor in Council may, for the purpose of suspending obligations in accordance with Article 29.14 of CETA, by order, do any one or more of the following:
(a) suspend rights or privileges granted by Canada to the United Kingdom or to goods, service suppliers, investors or investments of investors of the United Kingdom under the Agreement or any federal law;
(b) modify or suspend the application of any federal law with respect to the United Kingdom or to goods, service suppliers, investors or investments of investors of the United Kingdom;
(c) extend the application of any federal law to the United Kingdom or to goods, service suppliers, investors or investments of investors of the United Kingdom;
(d) take any other measure that the Governor in Council considers necessary.
Marginal note:Period of order
(2) Unless repealed, an order made under subsection (1) has effect for the period specified in the order.
PART 2Related Amendments and Transitional Provision
Related Amendments
R.S., c. E-19Export and Import Permits Act
16 (1) The definition free trade partner in subsection 2(1) of the Export and Import Permits Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c):
(d) a CUKTCA beneficiary; (partenaire de libre-échange)
(2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
- CUKTCA
CUKTCA has the meaning assigned by the definition Agreement in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act; (ACCCRU)
- CUKTCA beneficiary
CUKTCA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (bénéficiaire de l’ACCCRU)
(3) Subsection 2(2) of the Act is amended by adding, in alphabetical order, a reference to “CUKTCA beneficiary” in the list of countries or territories.
17 Schedule 2 to the Act is amended by adding, in alphabetical order, a reference to “CUKTCA” in column 1 and a corresponding reference to “Schedules to Annex 2-A, in accordance with Annex 5-A to Annex 5 of the Protocol on Rules of Origin and Origin Procedures of CETA, as incorporated by reference in CUKTCA” in column 2.
18 Schedule 3 to the Act is amended by adding, in alphabetical order, a reference to “CUKTCA” in column 1 and a corresponding reference to “Tables C.3 and C.4 of Annex 5-A to Annex 5 of the Protocol on Rules of Origin and Origin Procedures of CETA, as incorporated by reference in CUKTCA” in column 2.
19 Schedule 4 to the Act is amended by adding, in alphabetical order, a reference to “CUKTCA beneficiary” in column 1, a corresponding reference to “Annex 5-A to Annex 5 of the Protocol on Rules of Origin and Origin Procedures of CETA, as incorporated by reference in CUKTCA” in column 2 and a corresponding reference to “Annex 2-A of CETA, in accordance with Annex 5-A to Annex 5 of the Protocol on Rules of Origin and Origin Procedures of CETA, as incorporated by reference in CUKTCA” in column 3.
R.S., c. F-11Financial Administration Act
20 Schedule VII to the Financial Administration Act is amended by adding the following in alphabetical order:
- An Act to implement the Agreement on Trade Continuity between Canada and the United Kingdom of Great Britain and Northern Ireland, done at Ottawa, on December 9, 2020.
R.S., c. I-3Importation of Intoxicating Liquors Act
21 Section 2 of the Importation of Intoxicating Liquors Act is amended by adding the following in alphabetical order:
- CUKTCA beneficiary
CUKTCA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (bénéficiaire de l’ACCCRU)
22 The schedule to the Act is amended by adding, in alphabetical order, a reference to “CUKTCA beneficiary” in column 1 and a corresponding reference to “United Kingdom Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff” in column 2.
R.S., c. 28 (1st Supp.)Investment Canada Act
23 (1) The definition trade agreement country in subsection 14.11(6) of the Investment Canada Act is replaced by the following:
- trade agreement country
trade agreement country means a country other than Canada that is a party either to an Agreement described in subparagraph (a)(i) or (i.1) of the definition trade agreement investor in this subsection or to a trade agreement listed in column 1 of the schedule. (pays (traité commercial))
(2) Paragraph (a) of the definition trade agreement investor in subsection 14.11(6) of the Act is amended by striking out “or” at the end of subparagraph (i) and by adding the following after that subparagraph:
(i.1) a natural person within the meaning of Article 8.1 of CETA, as defined in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act, as incorporated by reference in CUKTCA, or
R.S., c. 1 (2nd Supp.)Customs Act
24 Subsection 2(1) of the Customs Act is amended by adding the following in alphabetical order:
- CUKTCA
CUKTCA has the meaning assigned by the definition Agreement in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act; (ACCCRU)
- CUKTCA beneficiary
CUKTCA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff; (bénéficiaire de l’ACCCRU)
25 (1) Subsection 42.1(1.1) of the Act is amended by adding “and” at the end of paragraph (c) and by adding the following after that paragraph:
(d) a verification of origin of goods for which preferential tariff treatment under CUKTCA is claimed, by requesting in writing that the customs administration of the CUKTCA beneficiary of export conduct a verification and provide a written report as to whether the goods are originating within the meaning of the Protocol on Rules of Origin and Origin Procedures of CETA as incorporated by reference in CUKTCA.
(2) Subsection 42.1(3) of the Act is amended by adding the following after paragraph (a.2):
(a.3) in the case of CUKTCA, if the CUKTCA beneficiary of export fails to conduct a verification or provide a written report as to whether the goods are originating;
26 Subsection 97.201(1) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c):
(d) a written report as to whether the goods are originating within the meaning of the Protocol on Rules of Origin and Origin Procedures of CETA as incorporated by reference in CUKTCA.
27 Part 1 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CUKTCA beneficiary” in column 1, a corresponding reference to “CUKTCA” in column 2 and a corresponding reference to “United Kingdom Tariff rates of customs duty under the Customs Tariff” in column 3.
28 Part 4 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CUKTCA beneficiary” in column 1 and a corresponding reference to “CUKTCA” in column 2.
29 Part 5 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CUKTCA” in column 1 and a corresponding reference to “Protocol on Rules of Origin and Origin Procedures of CETA as incorporated by reference in CUKTCA” in column 2.
R.S., c. 17 (2nd Supp.)Commercial Arbitration Act
30 Schedule 2 to the Commercial Arbitration Act is amended by adding, at the end of column 1, a reference to “Article 8.23 of the Comprehensive Economic and Trade Agreement between Canada and the European Union and its Member States, done at Brussels on October 30, 2016, as incorporated by reference in the Agreement by Article 1” and a corresponding reference to “Agreement on Trade Continuity between Canada and the United Kingdom of Great Britain and Northern Ireland, done at Ottawa, on December 9, 2020” in column 2.
1992, c. 31Coasting Trade Act
31 Subsection 2(1) of the Coasting Trade Act is amended by adding the following in alphabetical order:
- British entity
British entity means
(a) a corporation that is incorporated in the territory of the United Kingdom, or
(b) a trust, partnership, joint venture or other association that is formed in the territory of the United Kingdom; (entité britannique)
- CUKTCA
CUKTCA has the meaning assigned by the definition Agreement in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act; (ACCCRU)
- territory of the United Kingdom
territory of the United Kingdom means a territory referred to in Article 1.3, subparagraph (b) of CETA as incorporated by reference in CUKTCA. (territoire du Royaume-Uni)
32 (1) Subsection 3(2.2) of the Act is replaced by the following:
Marginal note:Dredging activities
(2.11) Subsection (1) does not apply in respect of dredging activities — other than dredging activities that are provided under an agreement with Her Majesty in right of Canada or with an entity that is listed either in Annex 19-1, as amended from time to time, of Chapter Nineteen of CETA or in Annex 19-1 of Chapter Nineteen of CETA as incorporated by reference in CUKTCA — carried out by
(a) a non-duty paid ship whose owner is a Canadian entity, an EU entity or a British entity; or
(b) a foreign ship whose owner is a Canadian entity, an EU entity or a British entity and that is registered in a register other than
(i) the Canadian Register of Vessels, or
(ii) a register referred to in paragraph (2.2)(a) or (b) or (2.21)(a) or (b).
Marginal note:Dredging activities — EU registers
(2.2) Subsection (1) does not apply in respect of dredging activities — other than dredging activities that are provided under an agreement with Her Majesty in right of Canada or with an entity that is listed in Annex 19-1, as amended from time to time, of Chapter Nineteen of CETA — carried out by a foreign ship whose owner is a Canadian entity, an EU entity or an entity that is under Canadian or European control and that is registered in
(a) the first, or domestic, register of a member state of the European Union; or
(b) a second, or international, register of a member state of the European Union.
Marginal note:Dredging activities — UK registers
(2.21) Subsection (1) does not apply in respect of dredging activities — other than dredging activities that are provided under an agreement with Her Majesty in right of Canada or with an entity that is listed in Annex 19-1 of Chapter Nineteen of CETA as incorporated by reference in CUKTCA — carried out by a foreign ship whose owner is a Canadian entity, a British entity or an entity that is under Canadian or British control and that is registered in
(a) the first, or domestic, register of the United Kingdom; or
(b) the second, or international, register of the United Kingdom, or the Gibraltar register.
(2) The portion of subsection 3(2.3) of the French version of the Act before paragraph (a) is replaced by the following:
Marginal note:Service d’apport — continuel ou aller simple
(2.3) Le paragraphe (1) ne s’applique pas aux activités ci-après effectuées au moyen d’un navire visé aux alinéas (2.2)a) ou (2.21)a) :
(3) Paragraph 3(2.3)(a) of the English version of the Act is replaced by the following:
(a) the carriage of goods by a ship that is described in paragraph (2.2)(a) or (2.21)(a), from the port of Halifax — where the goods are loaded — to the port of Montreal, or vice versa, if that carriage is one leg of the importation of the goods into Canada; or
(4) The portion of subsection 3(2.4) of the Act before paragraph (a) is replaced by the following:
Marginal note:Feeder services — single trip
(2.4) Subject to subsection (2.5), subsection (1) does not apply in respect of the carriage, by a ship that is described in paragraph (2.2)(b) or (2.21)(b), of goods in a container from the port of Montreal to the port of Halifax, or vice versa, if
(5) Subsection 3(2.6) of the Act is replaced by the following:
Marginal note:Provision of information
(2.6) Before a ship engages, without a licence, in any activities referred to in subsections (2.11) to (2.4) and for which the owner of the ship intends to rely on an exemption under any one of those subsections, the owner shall provide information to an enforcement officer, in the form and manner specified by the Minister, establishing that the ship meets the applicable conditions under any of subsections (2.11) to (2.21).
(6) The portion of subsection 3(7) of the Act before paragraph (a) is replaced by the following:
Marginal note:Control
(7) For the purposes of subsection (2.2), an entity is under Canadian or European control
(7) Section 3 of the Act is amended by adding the following after subsection (8):
Marginal note:Control — CUKTCA
(9) For the purposes of subsection (2.21), an entity is under Canadian or British control
(a) in the case of a third party entity that is a corporation, if securities of the corporation to which are attached more than 50% of the votes that may be cast to elect directors of the corporation are directly or indirectly held, otherwise than through a subsidiary or by way of security only, by or for the benefit of any of, or any combination of, the following individuals:
(i) a Canadian citizen,
(ii) a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act, or
(iii) a national of the United Kingdom; or
(b) in the case of a third party entity that is a trust, partnership, joint venture or other association, if an individual, or any combination of individuals, described in any of subparagraphs (a)(i) to (iii) holds, directly or indirectly, but not through a subsidiary, an interest in the trust, partnership, joint venture or other association that entitles the individual or combination of individuals to receive more than 50% of its profits or more than 50% of its assets on dissolution.
Marginal note:Third party entity — CUKTCA
(10) For the purposes of subsection (9), third party entity means
(a) a corporation, other than an entity referred to in paragraph (a) of the definition of either Canadian entity or British entity, that is not incorporated under the law of the United States; or
(b) a trust, partnership, joint venture or other association, other than an entity referred to in paragraph (b) of the definition of either Canadian entity or British entity, that is not formed under the law of the United States.
33 Subsection 5.1(1) of the Act is replaced by the following:
Marginal note:Dredging — provisions not applicable
5.1 (1) The following provisions do not apply with respect to licence applications relating to dredging activities that are to be provided under an agreement with Her Majesty in right of Canada or with an entity that is listed either in Annex 19-1, as amended from time to time, of Chapter Nineteen of CETA or in Annex 19-1 of Chapter Nineteen of CETA as incorporated by reference in CUKTCA:
(a) paragraph 5(a), in the case of an application made on behalf of a ship described in paragraph 3(2.11)(a); and
(b) paragraph 4(1)(a), in the case of an application made on behalf of a ship described in subsection 3(2.2) or (2.21).
34 Paragraph 7(b) of the Act is replaced by the following:
(a.1) specify that a territory is, or is not, a territory referred to in the definition of territory of the United Kingdom in subsection 2(1);
(b) indicate, for the purpose of paragraph 3(2.2)(b), the registers that are second, or international, registers of member states of the European Union;
(b.1) indicate, for the purpose of paragraph 3(2.21)(b), the registers that are second, or international, registers of the United Kingdom; and
1997, c. 36Customs Tariff
35 Subsection 2(1) of the Customs Tariff is amended by adding the following in alphabetical order:
- Canada–United Kingdom Trade Continuity Agreement
Canada–United Kingdom Trade Continuity Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act. (Accord de continuité commerciale du Canada–Royaume-Uni)
- CUKTCA beneficiary
CUKTCA beneficiary means the United Kingdom, including the Channel Islands, Gibraltar and the Isle of Man, but excluding Anguilla, the British Antarctic Territory, the British Indian Ocean Territory, Bermuda, the British Virgin Islands, the Cayman Islands, the Falkland Islands, Montserrat, Pitcairn, Saint Helena and Dependencies (Ascension Island and Tristan Da Cunha), South Georgia and the South Sandwich Islands and the Turks and Caicos Islands. (bénéficiaire de l’ACCCRU)
36 Section 27 of the Act is amended by adding the following in alphabetical order:
- UKT
UKT refers to the United Kingdom Tariff. (TUK)
37 The Act is amended by adding the following after section 49.91:
United Kingdom Tariff
Marginal note:Application of UKT
49.92 (1) Subject to section 24, goods that originate in a CUKTCA beneficiary are entitled to the United Kingdom Tariff rates of customs duty.
Marginal note:“A” final rate for UKT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UKT” in relation to goods entitled to the United Kingdom Tariff, the United Kingdom Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for UKT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UKT” in relation to goods entitled to the United Kingdom Tariff, the United Kingdom Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
38 The definition customs duties in section 80 of the Act is replaced by the following:
- customs duties
customs duties, other than for the purposes of sections 95, 96, 98.1 and 98.2, means customs duties imposed under Part 2, other than surtaxes or temporary duties imposed under Division 4 of Part 2. (droits de douane)
39 Section 87 of the Act is amended by adding the following after subsection (7):
Marginal note:Goods of tariff item No. 9971.00.00 – U.K.
(8) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the United Kingdom Tariff is the value of the repairs or alterations made to those goods in a CUKTCA beneficiary.
Marginal note:Limitation
(9) Subsection (8) ceases to have effect on January 1, 2024.
40 The portion of subsection 89(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Relief
89 (1) Subject to subsection (2), sections 95, 98.1 and 98.2 and any regulations made under section 99, if an application for relief is made within the prescribed time, in accordance with subsection (4), by a person of a prescribed class, relief may be granted from the payment of duties that would but for this section be payable in respect of imported goods that are
41 (1) The portion of subsection 94(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Definition of customs duties
94 (1) In sections 95, 96, 98.1 and 98.2, customs duties means customs duties imposed under Part 2, other than
(2) Subsection 94(2) of the Act is replaced by the following:
Marginal note:For greater certainty
(2) For greater certainty, in sections 95, 96, 98.1 and 98.2, customs duties does not include any duties or taxes levied or imposed on imported goods under the Excise Act, 2001, the Excise Tax Act or the Special Import Measures Act.
42 The Act is amended by adding the following after section 98.1:
Marginal note:Repayment of relief — U.K.
98.2 (1) If relief is granted under section 89 in respect of goods used as materials, or for which identical, equivalent or similar substitutes are used as materials, in the production of other goods that are exported to a CUKTCA beneficiary and that benefit, when imported into that country, from a preferential tariff under the Canada–United Kingdom Trade Continuity Agreement,
(a) the person who exported the other goods shall, within 60 days after exporting them, report their exportation in the prescribed manner to an officer at a customs office and pay an amount equal to the portion of the duties relieved under section 89 that are customs duties; and
(b) subject to subsection (4) but despite any other provision of this Part, the person and any other person who was granted that relief are, from the time the other goods are exported, jointly and severally or solidarily liable to pay to Her Majesty in right of Canada the amount referred to in paragraph (a).
Marginal note:Debt to Her Majesty
(2) While it remains unpaid, the amount referred to in subsection (1) is a debt owing to Her Majesty in right of Canada under the Customs Act.
Marginal note:No refund or drawback
(3) No refund or drawback may be granted under section 113 for customs duties paid in respect of goods for which relief of all or a portion of the duties could have been, but was not, granted under section 89, if
(a) the goods are used as materials, or identical, equivalent or similar substitutes for those goods are used as materials, in the production of other goods; and
(b) those other goods are exported to a CUKTCA beneficiary and benefit, when imported into that country, from a preferential tariff under the Canada–United Kingdom Trade Continuity Agreement.
Marginal note:Exceptions
(4) Subsections (1) and (3) do not apply to
(a) imported goods that originate in a CUKTCA beneficiary that are used as materials, or for which identical, equivalent or similar substitutes are used as materials, in the production of other goods that are exported to a CUKTCA beneficiary;
(b) imported goods referred to in subsection 89(1) that are deemed to have been exported by reason of their having been
(i) placed in a duty free shop for exportation,
(ii) designated as ships’ stores by regulations made under paragraph 99(g), or
(iii) supplied for use on board a conveyance of a class prescribed under paragraph 99(g); or
(c) any other imported goods or any imported goods used as materials, or any class of such goods, that may, on the recommendation of the Minister, be prescribed by the Governor in Council on the basis of an agreement between the Government of Canada and the Government of the United Kingdom.
Marginal note:Definition of materials
(5) In this section, materials means goods that are used in the processing of other goods, and includes parts or ingredients.
43 The portion of subsection 107(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Effect of relief
107 (1) Subject to sections 95, 98.1 and 98.2, if relief is granted under section 89, 92, 101 or 106 from the payment of the whole or a portion of duties,
44 The portion of subsection 113(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Refund or drawback
113 (1) Subject to subsection (2), sections 96, 98.1 and 98.2 and any regulations made under subsection (4), a refund or drawback shall be granted of all or a portion of duties if
45 Section 123 of the Act is amended by adding the following after subsection (8):
Marginal note:Interest on the payment of relief for CUKTCA
(9) A person who is liable under subsection 98.2(1) to pay an amount shall pay, in addition to the amount, interest at the specified rate for the period beginning on the sixty-first day after the day on which the amount became payable and ending on the day on which the amount is paid in full, calculated on the amount of the balance outstanding.
46 (1) Paragraph 133(j) of the Act is amended by adding, in alphabetical order, a reference to “CUKTCA beneficiary” in the list of countries.
(2) Paragraph 133(j.1) of the Act is amended by adding, in alphabetical order, a reference to “CUKTCA beneficiary” in the list of countries.
47 The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is amended by adding, in the column “Tariff Treatment / Other”, a reference to “UKT” opposite the references to “Channel Islands”, “Gibraltar”, “Isle of Man” and “United Kingdom”.
48 (1) The List of Tariff Provisions set out in the schedule to the Act is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, above the reference to “GPT”, a reference to “UKT:”;
(b) adding in the column “Preferential Tariff / Final Rate”, above the reference to “GPT”, a reference to “UKT:”;
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “UKT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “UKT”, for all tariff items except those tariff items set out in Schedules 1 to 3 to this Act;
(d) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “UKT” for those tariff items set out in Schedule 1 to this Act; and
(e) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “UKT”, for each tariff item set out in Schedule 2 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
(2) The Description of Goods of tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in alphabetical order, a reference to “CUKTCA beneficiary” in the list of countries.
(3) Note 1 to the Description of Goods of tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
Note 1: The Canada–European Union Tariff, Iceland Tariff, Korea Tariff, Norway Tariff, Switzerland–Liechtenstein Tariff, United Kingdom Tariff and the CPTPP tariff rate of customs duty applicable to goods classified under this tariff item shall be, in respect of the value of the repair or alteration to the goods carried out only in an EU country or other CETA beneficiary, Iceland, Korea, Norway, Switzerland or Liechtenstein, a CUKTCA beneficiary, or a CPTPP country, respectively, determined under section 87 of this Act, in accordance with their classification in Chapters 1 to 97.
(4) The Description of Goods of tariff item No. 9992.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in alphabetical order, a reference to “CUKTCA beneficiary” in the list of countries.
49 The List of Intermediate and Final Rates for the Tariff Items of the “F” Staging Category set out in the schedule to the Act is amended by adding, in numerical order, the tariff items set out in Schedule 3 to this Act.
Transitional Provision
Marginal note:Investment Canada Act
50 Any application that is filed under section 17 of the Investment Canada Act before the day on which section 23 of this Act comes into force and in respect of which the Minister of Industry has not made a decision referred to in section 23.1 of the Investment Canada Act before that day is deemed never to have been filed if
(a) the investment to which the application relates would have been subject to subsection 14.11(1) or (2) of that Act had the application been filed on that day; and
(b) the enterprise value of the assets to which the application relates is less than the amount determined in accordance with subsection 14.11(1) of that Act.
PART 3Coordinating Amendment and Coming into Force
Coordinating Amendment
Marginal note:2017, c. 6
51 If section 90 of the Canada-European Union Comprehensive Economic and Trade Agreement Implementation Act and section 30 of this Act come into force on the same day, then that section 90 is deemed to have come into force before that section 30.
Coming into Force
Marginal note:Order in council
52 (1) Subject to subsection (2), this Act, other than section 51, comes into force on a day to be fixed by order of the Governor in Council.
Marginal note:Order in council
(2) Subsection 9(3), paragraph 12(1)(a), paragraph 14(a) and section 30 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day referred to in subsection (1).
SCHEDULE 1(Paragraphs 48(1)(c) and (d))
| 0105.11.22 | 0405.90.20 | 1702.90.61 | ||
| 0105.94.92 | 0406.10.20 | 1702.90.70 | ||
| 0105.99.12 | 0406.20.12 | 1702.90.81 | ||
| 0207.11.92 | 0406.20.92 | 1806.20.22 | ||
| 0207.12.92 | 0406.30.20 | 1806.90.12 | ||
| 0207.13.92 | 0406.40.20 | 1901.20.12 | ||
| 0207.13.93 | 0406.90.12 | 1901.20.22 | ||
| 0207.14.22 | 0406.90.22 | 1901.90.32 | ||
| 0207.14.92 | 0406.90.32 | 1901.90.34 | ||
| 0207.14.93 | 0406.90.42 | 1901.90.52 | ||
| 0207.24.12 | 0406.90.52 | 1901.90.54 | ||
| 0207.24.92 | 0406.90.62 | 2105.00.92 | ||
| 0207.25.12 | 0406.90.72 | 2106.90.32 | ||
| 0207.25.92 | 0406.90.82 | 2106.90.34 | ||
| 0207.26.20 | 0406.90.92 | 2106.90.52 | ||
| 0207.26.30 | 0406.90.94 | 2106.90.94 | ||
| 0207.27.12 | 0406.90.96 | 2202.99.33 | ||
| 0207.27.92 | 0406.90.99 | 2309.90.32 | ||
| 0207.27.93 | 0407.11.12 | 3502.11.20 | ||
| 0209.90.20 | 0407.11.92 | 3502.19.20 | ||
| 0209.90.40 | 0407.21.20 | 9801.20.00 | ||
| 0210.99.12 | 0407.90.12 | 9826.10.00 | ||
| 0210.99.13 | 0408.11.20 | 9826.20.00 | ||
| 0210.99.15 | 0408.19.20 | 9826.30.00 | ||
| 0210.99.16 | 0408.91.20 | 9826.40.00 | ||
| 0401.10.20 | 0408.99.20 | 9897.00.00 | ||
| 0401.20.20 | 1517.10.20 | 9898.00.00 | ||
| 0401.40.20 | 1517.90.22 | 9899.00.00 | ||
| 0401.50.20 | 1601.00.22 | 9904.00.00 | ||
| 0402.10.20 | 1601.00.32 | 9938.00.00 | ||
| 0402.21.12 | 1602.20.22 | 9987.00.00 | ||
| 0402.21.22 | 1602.20.32 | 9990.00.00 | ||
| 0402.29.12 | 1602.31.13 | |||
| 0402.29.22 | 1602.31.14 | |||
| 0402.91.20 | 1602.31.94 | |||
| 0402.99.20 | 1602.31.95 | |||
| 0403.10.20 | 1602.32.13 | |||
| 0403.90.12 | 1602.32.14 | |||
| 0403.90.92 | 1602.32.94 | |||
| 0404.10.22 | 1602.32.95 | |||
| 0404.90.20 | 1701.91.10 | |||
| 0405.10.20 | 1701.99.10 | |||
| 0405.20.20 | 1702.90.21 |
SCHEDULE 2(Paragraphs 48(1)(c) and (e))
| Tariff Item | Initial Rate | Final Rate |
|---|---|---|
| 1003.10.12 | 94.5% | Free (F) |
| 1003.90.12 | 94.5% | Free (F) |
| 1107.10.12 | $157.00/tonne | Free (F) |
| 1107.10.92 | $160.10/tonne | Free (F) |
| 1107.20.12 | $141.50/tonne | Free (F) |
| 1701.91.90 | $30.86/tonne | Free (F) |
| 1701.99.90 | $30.86/tonne | Free (F) |
| 8702.10.10 | 6.1% | Free (F) |
| 8702.10.20 | 6.1% | Free (F) |
| 8702.20.10 | 6.1% | Free (F) |
| 8702.20.20 | 6.1% | Free (F) |
| 8702.30.10 | 6.1% | Free (F) |
| 8702.30.20 | 6.1% | Free (F) |
| 8702.40.10 | 6.1% | Free (F) |
| 8702.40.20 | 6.1% | Free (F) |
| 8702.90.10 | 6.1% | Free (F) |
| 8702.90.20 | 6.1% | Free (F) |
| 8703.21.90 | 6.1% | Free (F) |
| 8703.22.00 | 6.1% | Free (F) |
| 8703.23.00 | 6.1% | Free (F) |
| 8703.24.00 | 6.1% | Free (F) |
| 8703.31.00 | 6.1% | Free (F) |
| 8703.32.00 | 6.1% | Free (F) |
| 8703.33.00 | 6.1% | Free (F) |
| 8703.40.10 | 6.1% | Free (F) |
| 8703.40.90 | 6.1% | Free (F) |
| 8703.50.00 | 6.1% | Free (F) |
| 8703.60.10 | 6.1% | Free (F) |
| 8703.60.90 | 6.1% | Free (F) |
| 8703.70.00 | 6.1% | Free (F) |
| 8703.80.00 | 6.1% | Free (F) |
| 8703.90.00 | 6.1% | Free (F) |
| 8901.10.10 | 25% | Free (F) |
| 8901.10.90 | 25% | Free (F) |
| 8904.00.00 | 25% | Free (F) |
SCHEDULE 3(Paragraph 48(1)(c) and section 49)
| Tariff Item | Most-Favoured-Nation Tariff | Preferential Tariff | |
|---|---|---|---|
| 1003.10.12 | Effective on the coming into force of Section 49.92 | UKT: 15.5% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 1003.90.12 | Effective on the coming into force of Section 49.92 | UKT: 15.5% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 1107.10.12 | Effective on the coming into force of Section 49.92 | UKT: $26.16/tonne | |
| Effective on January 1, 2022 | UKT: Free | ||
| 1107.10.92 | Effective on the coming into force of Section 49.92 | UKT: $26.68/tonne | |
| Effective on January 1, 2022 | UKT: Free | ||
| 1107.20.12 | Effective on the coming into force of Section 49.92 | UKT: $23.58/tonne | |
| Effective on January 1, 2022 | UKT: Free | ||
| 1701.91.90 | Effective on the coming into force of Section 49.92 | UKT: $30.86/tonne | |
| Effective on September 21, 2022 | UKT: $20.57/tonne | ||
| Effective on January 1, 2023 | UKT: $10.28/tonne | ||
| Effective on January 1, 2024 | UKT: Free | ||
| 1701.99.90 | Effective on the coming into force of Section 49.92 | UKT: $30.86/tonne | |
| Effective on September 21, 2022 | UKT: $20.57/tonne | ||
| Effective on January 1, 2023 | UKT: $10.28/tonne | ||
| Effective on January 1, 2024 | UKT: Free | ||
| 8702.10.10 | Effective on the coming into force of Section 49.92 | UKT: 1% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 8702.10.20 | Effective on the coming into force of Section 49.92 | UKT: 1% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 8702.20.10 | Effective on the coming into force of Section 49.92 | UKT: 1% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 8702.20.20 | Effective on the coming into force of Section 49.92 | UKT: 1% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 8702.30.10 | Effective on the coming into force of Section 49.92 | UKT: 1% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 8702.30.20 | Effective on the coming into force of Section 49.92 | UKT: 1% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 8702.40.10 | Effective on the coming into force of Section 49.92 | UKT: 1% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 8702.40.20 | Effective on the coming into force of Section 49.92 | UKT: 1% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 8702.90.10 | Effective on the coming into force of Section 49.92 | UKT: 1% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 8702.90.20 | Effective on the coming into force of Section 49.92 | UKT: 1% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 8703.21.90 | Effective on the coming into force of Section 49.92 | UKT: 1% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 8703.22.00 | Effective on the coming into force of Section 49.92 | UKT: 2.2% | |
| Effective on January 1, 2022 | UKT: 1.5% | ||
| Effective on January 1, 2023 | UKT: 0.7% | ||
| Effective on January 1, 2024 | UKT: Free | ||
| 8703.23.00 | Effective on the coming into force of Section 49.92 | UKT: 2.2% | |
| Effective on January 1, 2022 | UKT: 1.5% | ||
| Effective on January 1, 2023 | UKT: 0.7% | ||
| Effective on January 1, 2024 | UKT: Free | ||
| 8703.24.00 | Effective on the coming into force of Section 49.92 | UKT: 2.2% | |
| Effective on January 1, 2022 | UKT: 1.5% | ||
| Effective on January 1, 2023 | UKT: 0.7% | ||
| Effective on January 1, 2024 | UKT: Free | ||
| 8703.31.00 | Effective on the coming into force of Section 49.92 | UKT: 2.2% | |
| Effective on January 1, 2022 | UKT: 1.5% | ||
| Effective on January 1, 2023 | UKT: 0.7% | ||
| Effective on January 1, 2024 | UKT: Free | ||
| 8703.32.00 | Effective on the coming into force of Section 49.92 | UKT: 2.2% | |
| Effective on January 1, 2022 | UKT: 1.5% | ||
| Effective on January 1, 2023 | UKT: 0.7% | ||
| Effective on January 1, 2024 | UKT: Free | ||
| 8703.33.00 | Effective on the coming into force of Section 49.92 | UKT: 2.2% | |
| Effective on January 1, 2022 | UKT: 1.5% | ||
| Effective on January 1, 2023 | UKT: 0.7% | ||
| Effective on January 1, 2024 | UKT: Free | ||
| 8703.40.10 | Effective on the coming into force of Section 49.92 | UKT: 1% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 8703.40.90 | Effective on the coming into force of Section 49.92 | UKT: 2.2% | |
| Effective on January 1, 2022 | UKT: 1.5% | ||
| Effective on January 1, 2023 | UKT: 0.7% | ||
| Effective on January 1, 2024 | UKT: Free | ||
| 8703.50.00 | Effective on the coming into force of Section 49.92 | UKT: 2.2% | |
| Effective on January 1, 2022 | UKT: 1.5% | ||
| Effective on January 1, 2023 | UKT: 0.7% | ||
| Effective on January 1, 2024 | UKT: Free | ||
| 8703.60.10 | Effective on the coming into force of Section 49.92 | UKT: 1% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 8703.60.90 | Effective on the coming into force of Section 49.92 | UKT: 2.2% | |
| Effective on January 1, 2022 | UKT: 1.5% | ||
| Effective on January 1, 2023 | UKT: 0.7% | ||
| Effective on January 1, 2024 | UKT: Free | ||
| 8703.70.00 | Effective on the coming into force of Section 49.92 | UKT: 2.2% | |
| Effective on January 1, 2022 | UKT: 1.5% | ||
| Effective on January 1, 2023 | UKT: 0.7% | ||
| Effective on January 1, 2024 | UKT: Free | ||
| 8703.80.00 | Effective on the coming into force of Section 49.92 | UKT: 1% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 8703.90.00 | Effective on the coming into force of Section 49.92 | UKT: 1% | |
| Effective on January 1, 2022 | UKT: Free | ||
| 8901.10.10 | Effective on the coming into force of Section 49.92 | UKT: 9% | |
| Effective on January 1, 2022 | UKT: 6% | ||
| Effective on January 1, 2023 | UKT: 3% | ||
| Effective on January 1, 2024 | UKT: Free | ||
| 8901.10.90 | Effective on the coming into force of Section 49.92 | UKT: 9% | |
| Effective on January 1, 2022 | UKT: 6% | ||
| Effective on January 1, 2023 | UKT: 3% | ||
| Effective on January 1, 2024 | UKT: Free | ||
| 8904.00.00 | Effective on the coming into force of Section 49.92 | UKT: 9% | |
| Effective on January 1, 2022 | UKT: 6% | ||
| Effective on January 1, 2023 | UKT: 3% | ||
| Effective on January 1, 2024 | UKT: Free | ||
- Date modified: