Softwood Lumber Products Export Charge Act, 2006 (S.C. 2006, c. 13)

Transitional Provisions

Marginal note:Transitional period

• 104 (1) If a person registered under section 23 exported a softwood lumber product from a region during the period beginning on October 12, 2006 and ending on the day before the day on which subsection 12(3) comes into force and the registered person would require an export allocation under paragraph 6.3(3)(b) of the Export and Import Permits Act in order to export the same product from that region on that day, the Minister shall refund the registered person the amount, if any, by which the amount that the registered person paid under section 10 in respect of the export of the product exceeds the amount that the registered person would have been required to pay in respect of the export of that product under that section if subsection 12(3) applied to that export.

• Marginal note:Exception

  (2) If the total exports of softwood lumber products from a region, during any month of the period referred to in subsection (1), exceeds the sum of export allocations that would have been issued for that region for that month if section 6.3 of the Export and Import Permits Act, as enacted by section 111 of this Act, were in force during that month, the amount of the refund under subsection (1) in respect of the export of a softwood lumber product from that region during that month is nil.

Marginal note:Month

• 105 (1) For the purpose of applying section 14 to the month of October 2006, references to a month in subsections 14(1) and (2) are deemed to be references to the period beginning on October 12, 2006 and ending on October 31, 2006.

• Marginal note:Monthly trigger volume for October 2006

  (2) The monthly trigger volume applicable to a region for the month of October 2006 is the amount determined by the formula

  A × (B/100) × 1.1 × (20/31)

  where

  A

  is the value of A determined under subsection 14(3) or (4), as applicable; and

  B

  is the value of B determined under subsection 14(3) or (4), as applicable.

• Marginal note:Value of C for November 2006

  (3) For the purpose of calculating the value of C as determined under subsection 14(3) or (4) for the month of November 2006 in respect of a region,

  • (a) the reference to “exports from the region of softwood lumber products during the previous month” is deemed to be a reference to exports from the region of softwood lumber products during the period beginning on October 12, 2006 and ending on October 31, 2006; and

  • (b) the reference to “the trigger volume for the region for the previous month” is deemed to be a reference to the volume calculated under subsection (2).

Marginal note:Section 64

106 For the purposes of section 64, a return that is required to be filed before April 1, 2007 and that has not been filed before that day is deemed to be required to be filed on March 31, 2007.

Marginal note:Retroactive regulations

107 Despite section 101, every first regulation made under subsection 17(1) or (2) or 22(2) or section 100 may, if the regulation so provides, have effect earlier than the day on which it is made but no earlier than October 12, 2006.

Marginal note:Retroactive regulations — Export and Import Permits Act

108 Every first regulation made under section 3, 6 or 12 of the Export and Import Permits Act or under paragraph 6.3(3)(a) of that Act, as enacted by section 111 of this Act, and arising out of the implementation of the softwood lumber agreement, as defined in subsection 2(1) of that Act, may, if the regulation so provides, have effect earlier than the day on which it is made but no earlier than October 12, 2006.

Amendments to the Export and Import Permits Act

109 [Amendment]

110 [Amendment]

111 [Amendment]

112 [Amendment]

113 [Amendment]

114 [Amendment]

115 [Amendment]

116 [Amendment]

117 [Amendment]

Consequential Amendments

Access to Information Act

118 [Amendment]

119 [Amendment]

Canada Revenue Agency Act

120 [Amendment]

Tax Court of Canada Act

121 [Amendments]

122 [Amendment]

123 [Amendment]

124 [Amendment]

Coordinating Amendment

125 [Amendment]

Coming into Force

Marginal note:Coming into force

• 126 (1) The provisions of this Act, other than subsection 12(3) and sections 64, 67 to 76 and 125, come into force or are deemed to have come into force on October 12, 2006.

• Marginal note:Subsection 12(3)

  Footnote ^*(2) Subsection 12(3) comes into force on a day to be fixed by order of the Governor in Council.

  • Return to footnote ^*[Note: Subsection 12(3) in force January 1, 2007, see SI/2007-1.]

• Marginal note:Section 64

  (3) Section 64 comes into force or is deemed to have come into force on April 1, 2007.