Budget Implementation Act, 2022, No. 1 (S.C. 2022, c. 10)
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Assented to 2022-06-23
PART 5Various Measures (continued)
DIVISION 20R.S., c. 1 (2nd Supp.)Customs Act
Amendments to the Act
302 (1) The definition réglementaire in subsection 2(1) of the French version of the Customs Act is replaced by the following:
- French version only
réglementaire Prévu par règlement ou déterminé en conformité avec les règles prévues par règlement. (French version only)
(2) Paragraph (c) of the definition prescribed in subsection 2(1) of the English version of the Act is replaced by the following:
(c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation;
and for the purposes of paragraphs (a) and (b), form is not limited to a single record or document with blank spaces to be filled out; (Version anglaise seulement)
303 Section 3.5 of the Act and the heading before it are replaced by the following:
Payments
Marginal note:Payments
3.5 Except in the circumstances that the Minister may specify, every person who makes a payment under this Act shall make the payment to the account of the Receiver General in the prescribed manner, within the prescribed time and at the prescribed place.
304 Section 8.1 of the Act and the heading before it are replaced by the following:
Electronic Administration and Enforcement
Marginal note:Electronic administration and enforcement
8.1 (1) This Act may be administered and enforced using electronic means. Any person on whom powers, duties or functions are conferred under this Act may exercise any of those powers or perform any of those duties or functions using the electronic means made available or specified by the Minister.
Marginal note:Authorization
(2) Any person who has been authorized to exercise any power or perform any duty or function conferred on a person referred to in subsection (1) under this Act may do so using the electronic means that are made available or specified by the Minister.
Marginal note:Provision of information
8.2 For the purposes of sections 8.3 to 8.6, providing information includes providing a signature and serving, filing or otherwise providing a record or document.
Marginal note:Conditions for electronic version
8.3 A requirement under this Act to provide information or security — in any form or manner or by any means — is satisfied by providing the electronic version of the information or security if
(a) the electronic version is provided by the electronic means, including an electronic system, that are made available or specified by the Minister, if any; and
(b) any prescribed requirements with respect to electronic communications or electronic means have been met.
Marginal note:Deemed timing of receipt
8.4 Any information or security provided by electronic means, including an electronic system, in accordance with section 8.1 or 8.3, is deemed to be received
(a) if the regulations provide for a day, on that day;
(b) if the regulations provide for a day and time, on that day and at that time; or
(c) if the regulations do not provide for a day or a day and a time, on the day and at the time that the information or security is sent.
Marginal note:For greater certainty
8.5 For greater certainty, by virtue of section 12 of the Customs Tariff, sections 8.1 to 8.4 apply, with any modifications that the circumstances require, to the administration and enforcement of that Act and regulations made under it.
Marginal note:Regulations
8.6 (1) The Governor in Council may, on the recommendation of the Minister, make regulations in respect of electronic communications and electronic means, including electronic systems, or any other technology to be used in the administration or enforcement of this Act or the Customs Tariff, including regulations respecting
(a) the provision of information or security for any purpose under this Act or the Customs Tariff in electronic or other form;
(b) the payment of amounts under this Act or the Customs Tariff by electronic instructions; and
(c) the manner in which and the extent to which any provision of this Act, the Customs Tariff or their regulations applies to the electronic communications or electronic means, including electronic systems, and adapting any such provision for the purpose of applying it.
Marginal note:Classes
(2) Regulations made for the purpose of section 8.3 may establish classes and distinguish among those classes.
305 Subsection 12(6) of the English version of the Act is replaced by the following:
Marginal note:Written report
(6) If goods are required by the regulations to be reported under subsection (1) in writing, they shall be reported in the prescribed form with the prescribed information or in such form and with such information as is satisfactory to the Minister.
306 (1) Subsection 12.1(3) of the French version of the Act is replaced by the following:
Marginal note:Code de transporteur — exigences
(3) La demande de code de transporteur est présentée en la forme et avec les renseignements déterminés par le ministre.
(2) Subsection 12.1(4) of the Act is replaced by the following:
Marginal note:Carrier code — issuance
(4) The Minister shall issue a carrier code to a person who applies for it if the application meets the requirements referred to in subsection (3) and the Minister is satisfied that the requirements and conditions prescribed under paragraph (8)(e) for the carrier code to be issued have been met.
307 Subsection 17(3) of the Act is replaced by the following:
Marginal note:Liability
(3) Whenever the importer of the goods that have been released or any person authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods becomes liable under this Act to pay duties on those goods, the owner of the goods at the time of release and the importer of record become jointly and severally, or solidarily, liable, with the importer or person authorized, to pay the duties.
Marginal note:Definition of importer of record
(4) In this section, importer of record means the person identified as the importer when goods are accounted for under subsection 32(1), (2), (3) or (5).
308 The portion of subsection 19(2) of the French version of the Act before paragraph (a) is replaced by the following:
Marginal note:Destination des marchandises documentées
(2) Sous réserve de l’article 20, si les marchandises déclarées conformément à l’article 12 ont été mentionnées sur un formulaire déterminé par le ministre, à un bureau de douane doté des attributions prévues à cet effet, toute personne qui y est autorisée par l’agent ou selon les modalités réglementaires peut :
309 Subsection 19.1(2) of the Act is replaced by the following:
Marginal note:Prescribed form
(2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information.
310 (1) Paragraph 32(1)(a) of the English version of the Act is replaced by the following:
(a) they have been accounted for by the importer or owner of the goods in the prescribed manner and, if they are to be accounted for in writing, in the prescribed form with the prescribed information; and
(2) Paragraph 32(2)(a) of the Act is replaced by the following:
(a) the importer or owner of the goods makes an interim accounting in the prescribed manner and in the prescribed form with the prescribed information or in the form and with the information that is satisfactory to the Minister; or
311 Subsection 32.1(2) of the Act is replaced by the following:
Marginal note:Prescribed form
(2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information.
312 (1) Paragraph 32.2(1)(a) of the Act is replaced by the following:
(a) make a correction to the declaration of origin in the prescribed manner and in the prescribed form with the prescribed information; and
(2) Paragraph 32.2(2)(a) of the French version of the Act is replaced by the following:
a) de corriger la déclaration selon les modalités réglementaires et en la forme et avec les renseignements déterminés par le ministre;
313 Paragraph 32.3(b) of the Act is replaced by the following:
(b) account for the goods in the prescribed manner and in the prescribed form with the prescribed information; and
314 The portion of subsection 35.02(2) of the English version of the Act before paragraph (a) is replaced by the following:
Marginal note:Notice requiring marking or compliance
(2) The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person
315 (1) Subsection 35.1(1) of the English version of the Act is replaced by the following:
Marginal note:Proof of origin
35.1 (1) Subject to any regulations made under subsection (4), proof of origin, in the prescribed form with the prescribed information and with the information, statements or proof required by any regulations made under subsection (4), shall be furnished in respect of all goods that are imported.
(2) Subsection 35.1(3.1) of the English version of the Act is replaced by the following:
Marginal note:Certificate of origin completed by importer
(3.1) If an importer of goods for which preferential tariff treatment under the CPTPP or CUSMA will be claimed is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP or CUSMA, the importer shall do so in writing, in the prescribed form with the prescribed information, and on the basis of supporting documents that the importer has or supporting documents that are provided by the exporter or producer.
(3) Paragraph 35.1(4)(b) of the Act is replaced by the following:
(b) specifying, for the purpose of subsection (1), the information, statements or proof required in addition to the prescribed information; and
316 The portion of subsection 43.1(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Advance rulings
43.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section shall, before goods are imported, on application by any member of a prescribed class that is made within the prescribed time, in the prescribed form and manner of filing with the prescribed information, give an advance ruling with respect to
317 Subsection 58(2) of the French version of the Act is replaced by the following:
Marginal note:Détermination présumée
(2) Pour l’application de la présente loi, l’origine, le classement tarifaire et la valeur en douane des marchandises importées qui n’ont pas été déterminés conformément au paragraphe (1) sont considérés comme ayant été déterminés selon les énonciations portées par l’auteur de la déclaration en détail en la forme prévue sous le régime de l’alinéa 32(1)a). Cette détermination est réputée avoir été faite au moment de la déclaration en détail faite en vertu des paragraphes 32(1), (3) ou (5).
318 Subsection 60(3) of the Act is replaced by the following:
Marginal note:How request to be made
(3) A request under this section must be made to the President in the prescribed form and manner of filing with the prescribed information.
319 Subsection 60.1(3) of the Act is replaced by the following:
Marginal note:How application made
(3) The application must be made to the President in the prescribed form and manner of filing with the prescribed information.
320 The portion of paragraph 74(3)(b) of the Act before subparagraph (i) is replaced by the following:
(b) an application for the refund, including such evidence in support of the application as may be prescribed, is made to an officer in the prescribed manner and in the prescribed form with the prescribed information within
321 Subsection 95(4) of the Act is replaced by the following:
Marginal note:Written report
(4) If goods are required to be reported in writing, they shall be reported in the prescribed form with the prescribed information or in such form and with such information as is satisfactory to the Minister.
322 Subsection 95.1(2) of the Act is replaced by the following:
Marginal note:Prescribed form
(2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information.
323 (1) Subsection 97.1(1) of the English version of the Act is replaced by the following:
Marginal note:Certificate of Origin of goods exported to free trade partner
97.1 (1) Every exporter of goods to a free trade partner for which preferential tariff treatment under a free trade agreement will be claimed in accordance with the laws of that free trade partner shall certify in writing, in the prescribed manner and in the prescribed form with the prescribed information, that goods exported or to be exported from Canada to that free trade partner meet the rules of origin set out in, or contemplated by, the applicable free trade agreement and, if the exporter is not the producer of the goods, the certificate shall be completed and signed by the exporter on the basis of the prescribed criteria.
(2) The portion of subsection 97.1(1.1) of the English version of the Act before paragraph (a) is replaced by the following:
Marginal note:Certificate of Origin — CPTPP or CUSMA
(1.1) If an exporter or producer of goods that are exported to a CPTPP country or CUSMA country and for which preferential tariff treatment under the CPTPP or CUSMA will be claimed in accordance with the laws of that country is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP or CUSMA, the exporter or producer shall do so in writing, in the prescribed form with the prescribed information, and
- Date modified: