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

General Provisions Concerning Charges and Other Amounts Payable

Administration, Enforcement and Officers

Marginal note:Minister’s duty

19 The Minister shall administer and enforce this Act and the Commissioner may exercise the powers and perform the duties of the Minister under this Act.

Marginal note:Staff

• 20 (1) The persons that are necessary to administer and enforce this Act are to be appointed, employed or engaged in the manner authorized by law.

• Marginal note:Delegation of powers

  (2) The Minister may authorize any person employed or engaged by the Agency or who occupies a position of responsibility in the Agency to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Act.

Marginal note:Administration of oaths

21 Any person, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.

Registration and Certification

Marginal note:Duty to register

• 22 (1) Every person who exports a softwood lumber product to the United States is required to be registered for the purposes of this Act.

• Marginal note:Exception

  (2) On the recommendation of the Minister for International Trade, the Governor in Council may, by regulation, exempt persons or classes of persons from the requirement to register.

• Marginal note:Application

  (3) A person required to be registered shall apply to the Minister for registration on or before the day on which the softwood lumber product is exported.

• Marginal note:Form and manner

  (4) An application for registration must be made in the prescribed form containing the prescribed information and must be filed with the Minister in the prescribed manner.

• Marginal note:Security

  (5) An applicant who is not resident in Canada or who does not have a permanent establishment in Canada shall give and maintain security, in an amount and in a form satisfactory to the Minister, for the purposes of securing all amounts payable by the person under this Act.

• Definition of permanent establishment

  (6) For the purposes of subsection (5), permanent establishment in respect of an applicant means a fixed place of business of the applicant, including a place of management, a branch, an office, a factory or a workshop or any timberland.

Marginal note:Registration

23 The Minister may register any person applying for registration and, if the Minister does so, shall notify the person of the effective date of the registration.

Marginal note:Cancellation

• 24 (1) The Minister may cancel the registration of a person registered under section 23 if the Minister is satisfied that the registration is not required for the purposes of this Act or the person has failed to maintain security in accordance with subsection 22(5).

• Marginal note:Notice

  (2) If the Minister cancels the registration of a person, the Minister shall notify the person in writing of the cancellation and the effective date of the cancellation.

Marginal note:Certification of independent remanufacturers

• 25 (1) The Minister may, on application in prescribed form containing prescribed information and filed in the prescribed manner, certify a person registered under section 23 to be an independent remanufacturer.

• Marginal note:Renewal, etc.

  (2) The Minister may amend, suspend, renew, cancel or reinstate a certification as required for the purposes of this Act.

• Marginal note:Notice

  (3) If the Minister cancels the certification of a person, the Minister shall notify the person in writing of the cancellation and of its effective date.

• Marginal note:Registry

  (4) The Minister shall establish and maintain a publicly accessible registry containing the following information with respect to each certification:

  • (a) the name of the person that is certified;

  • (b) the date of the certification;

  • (c) any amendment made to the certification and the date of the amendment; and

  • (d) the date of any suspension, renewal, cancellation or reinstatement of the certification.

Returns and Payment of Charges

Marginal note:Monthly returns

26 A person who is, at any time during a particular month, registered under section 23 or required to be registered under section 22 — or a specified person as defined in subsection 18(1) by whom a charge under section 18 becomes payable at any time during a particular month — shall, on or before the last day of the month following the particular month,

• (a) file with the Minister a return for that month in the prescribed form and manner and containing the prescribed information;

• (b) calculate in the return the total amount of the charges payable for that month; and

• (c) pay that amount, if any, to the Receiver General.

Marginal note:Large payments

27 Every person who is required under this Act to pay an amount to the Receiver General shall, if the amount is $50,000 or more, make the payment to the account of the Receiver General at

• (a) a bank;

• (b) a credit union;

• (c) a corporation authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or

• (d) a corporation authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in mortgages on real property or hypothecs on immovables.

Marginal note:Small amounts owing

• 28 (1) If, at any time, the total of all unpaid amounts owing by a person to Her Majesty in right of Canada under this Act does not exceed two dollars, the amount owing by the person is deemed to be nil.

• Marginal note:Small amounts payable

  (2) If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed two dollars, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty in right of Canada. However, if the person, at that time, does not owe any amount to Her Majesty in right of Canada, those amounts payable are deemed to be nil.

Marginal note:Set-off of refunds

29 If, at any time, a person files a return in which the person reports an amount that the person is required to pay under this Act and the person claims a refund payable to the person under this Act at that time, in the return or in another return, or in a separate application filed under this Act with the return, the person is deemed to have paid at that time, and the Minister is deemed to have refunded at that time, an amount equal to the lesser of the amount required to be paid and the amount of the refund.

Marginal note:Authority for separate returns

• 30 (1) A person who engages in one or more activities in separate branches or divisions may file an application, in the prescribed form and manner, with the Minister for authority to file separate returns and applications for refunds under this Act in respect of a branch or division specified in the application.

• Marginal note:Authorization by Minister

  (2) On receipt of the application, the Minister may, in writing, authorize the person to file separate returns and applications for refunds in relation to the specified branch or division, subject to any conditions that the Minister may at any time impose, if the Minister is satisfied that

  • (a) the branch or division can be separately identified by reference to its location or the nature of the activities engaged in by it; and

  • (b) separate records, books of account and accounting systems are maintained in respect of the branch or division.

• Marginal note:Revocation of authorization

  (3) The Minister may revoke an authorization if

  • (a) the person, in writing, requests the Minister to revoke the authorization;

  • (b) the person fails to comply with any condition of the authorization or with any provision of this Act;

  • (c) the Minister is no longer satisfied that the requirements of subsection (2) are met; or

  • (d) the Minister considers that the authorization is no longer required.

• Marginal note:Notice of revocation

  (4) If the Minister revokes the authorization of a person, the Minister shall notify the person in writing of the revocation and the effective date of the revocation.

Marginal note:Execution of returns, etc.

31 A return or other document made under this Act by a person that is not an individual shall be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person. If the person is a corporation or an association that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the corporation or association, are deemed to be so duly authorized.

Marginal note:Extension of time

• 32 (1) The Minister may at any time extend, in writing, the time for filing a return or providing information under this Act.

• Marginal note:Effect of extension

  (2) If the Minister extends the time within which a person is required to file a return or provide information under subsection (1),

  • (a) the return shall be filed, or the information shall be provided, within the time so extended;

  • (b) any amount payable that the person is required to report in the return shall be paid within the time so extended;

  • (c) any interest payable under section 34 on the amount referred to in paragraph (b) shall be calculated as though the amount were required to be paid on the day on which the extended time expires; and

  • (d) any penalty payable under section 64 in respect of the return shall be calculated as though the return were required to be filed on the day on which the extended time expires.

Marginal note:Demand for return

33 The Minister may, by a demand served personally or sent by mail, require a person to file, within any reasonable time that may be stipulated in the demand, a return under this Act for any reporting period that is designated in the demand.

Interest

Marginal note:Compound interest on amounts not paid when required

• 34 (1) If a person fails to pay an amount to the Receiver General as and when required under this Act, the person shall pay to the Receiver General interest on the amount. The interest shall be compounded daily at the specified rate and computed for the period beginning on the first day after the day on or before which the amount was required to be paid and ending on the day on which the amount is paid.

• Marginal note:Payment of interest that is compounded

  (2) For the purposes of subsection (1), interest that is compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest shall be added to the unpaid amount at the end of the particular day.

• Marginal note:Period when interest not payable

  (3) Despite any other provision of this Act, if the Minister notifies a person that the person is required to pay a specified amount under this Act and the person pays the specified amount in full before the end of the period that the Minister specifies in the notice, interest is not payable on the specified amount for the period.

• Marginal note:Interest and penalty amounts of $25 or less

  (4) If, at any time, a person pays an amount not less than the total of all amounts, other than interest and a penalty payable under section 64, owing at that time to Her Majesty in right of Canada under this Act for a reporting period and the total amount of interest and penalty payable by the person under this Act for that reporting period is not more than $25, the Minister may cancel the interest and penalty.

Marginal note:Compound interest on amounts owed by Her Majesty

35 Interest shall be compounded daily at the specified rate on amounts owed by Her Majesty in right of Canada to a person and computed for the period beginning on the first day after the day on which the amount is required to be paid by Her Majesty in right of Canada and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty in right of Canada.

Marginal note:Application of interest provisions if Act amended

36 For greater certainty, if a provision of an Act amends this Act and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which that Act is assented to, the provisions of this Act that relate to the calculation and payment of interest apply in respect of the amendment as though that Act had been assented to on the particular day.

Marginal note:Waiving or cancelling interest or penalty

• 37 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period, or on application by a person on or before that day, waive or cancel any amount otherwise payable to the Receiver General under this Act that is interest or a penalty payable under section 64 on an amount that is required to be paid by the person under this Act in respect of that reporting period.

• Marginal note:Interest if amounts cancelled

  (2) If a person has paid an amount of interest or penalty and the Minister cancels that amount under subsection (1), the Minister shall pay interest on the amount paid by the person beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the amount is refunded or applied against an amount owed by the person to Her Majesty in right of Canada.

Administrative Charge under the Financial Administration Act

Marginal note:Dishonoured instruments

38 For the purposes of this Act and section 155.1 of the Financial Administration Act, any charge that becomes payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that becomes payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid.

Refunds

Marginal note:Statutory recovery rights

39 Except as specifically provided under this Act or the Financial Administration Act, no person has a right to recover any money paid to Her Majesty in right of Canada as or on account of, or that has been taken into account by Her Majesty in right of Canada as, an amount payable under this Act.

Marginal note:Refund — third country adjustment

• 40 (1) The Minister shall pay to a person who has paid the charge referred to in section 10 in respect of the export of softwood lumber products from a region during two consecutive calendar quarters a refund of the amount calculated under subsection (2) or (3) if all of the following occur in each of two consecutive calendar quarters when compared respectively with each of the same two consecutive calendar quarters from the preceding year:

  • (a) the share of American consumption of softwood lumber products from imports not originating in Canada, as calculated in accordance with the prescribed formula, is at least 20% greater;

  • (b) the Canadian market share of American consumption of softwood lumber products, as calculated in accordance with the prescribed formula, has decreased; and

  • (c) the American market share of American consumption of softwood lumber products, as calculated in accordance with the prescribed formula, has increased.

• Marginal note:Amount of refund — charge calculated under subsection 12(3)

  (2) If the amount of the charge was calculated using the applicable rate under subsection 12(3), the amount of the refund is the amount of the charge paid.

• Marginal note:Amount of refund — charge calculated under subsection 12(4)

  (3) If the amount of the charge was calculated using the applicable rate under subsection 12(4), the amount of the refund is, subject to subsection (4), the lesser of

  • (a) the amount of the charge paid, and

  • (b) 5% of the export price of the softwood lumber product exported as determined in accordance with section 13.

• Marginal note:Refund calculated without regard to certain provisions

  (3.1) The amount of a refund under this section is to be determined using the amount of a charge that is calculated without regard to sections 12.1 and 12.2.

• Marginal note:Trigger volume

  (4) If exports from a region for a month exceeded (within the meaning of subsection 14(2)) the monthly trigger volume during any month of the two consecutive calendar quarters, the amount of the refund is nil.

• Marginal note:Application for refund

  (5) A refund in respect of an amount shall not be paid under subsection (1) to a person unless the person files, in the prescribed manner, an application for the refund in the prescribed form and containing prescribed information within four years after the day on which the amount was paid by the person.

• Marginal note:One application per calendar quarter

  (6) Subject to subsection (7), not more than one application for a refund under this section may be made by a person in any calendar quarter.

• Marginal note:Application by branches and divisions

  (7) If a person who is entitled to a refund under this section is engaged in one or more activities in separate branches or divisions and is authorized under subsection 30(2) to file separate returns in relation to a branch or division, the person may file separate applications under this section in respect of the branch or division but not more than one application for a refund under this section in respect of the branch or division may be made by the person in any calendar quarter.