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

Records and Information

Marginal note:Keeping records

• 48 (1) Every person who is required to pay an amount under this Act shall keep all records that are necessary to determine whether they have complied with this Act.

• Marginal note:Minister may specify information

  (2) The Minister may specify in writing the form that a record is to take and any information that the record must contain.

• Marginal note:Language and location of record

  (3) Unless otherwise authorized by the Minister, the records shall be kept in Canada, in English or French.

• Marginal note:Electronic records

  (4) Every person required under this Act to keep a record who does so electronically shall ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record.

• Marginal note:Inadequate records

  (5) If a person fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person shall keep the records specified by the Minister.

• Marginal note:General period for retention

  (6) Every person who is required to keep records shall retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed.

• Marginal note:Objection or appeal

  (7) If a person who is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under this Act, the person shall retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of.

• Marginal note:Demand by Minister

  (8) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally or sent by mail, require any person required under this Act to keep records to retain those records for any period that is specified in the demand, and the person shall comply with the demand.

• Marginal note:Permission for earlier disposal

  (9) A person who is required under this Act to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister.

Marginal note:Requirement to provide records or information

• 49 (1) Despite any other provision of this Act but subject to subsection (2), the Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount payable under this Act by any person, by notice served personally or sent by mail, require that any person provide the Minister, within any reasonable time that is stipulated in the notice, with

  • (a) any information or additional information, including a return under this Act; or

  • (b) any record.

• Marginal note:Unnamed persons

  (2) The Minister shall not impose on any person (in this section referred to as a “third party”) a requirement under subsection (1) to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (3).

• Marginal note:Judicial authorization

  (3) On ex parte application by the Minister, a judge may, subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this section referred to as the “group”) if the judge is satisfied by information on oath that

  • (a) the person or group is ascertainable; and

  • (b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Act.

• Marginal note:Service of authorization

  (4) An authorization granted under subsection (3) shall be attached to the notice referred to in subsection (1).

• Marginal note:Review of authorization

  (5) If an authorization is granted under subsection (3), a third party on whom a notice is served or to whom a notice is sent under subsection (1) may, within 15 days after the service or sending, apply to the judge who granted the authorization or, if that judge is unable to act, to another judge of the same court for a review of the authorization.

• Marginal note:Powers on review

  (6) On hearing an application under subsection (5), a judge may

  • (a) cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (3)(a) and (b) have been met; or

  • (b) confirm or vary the authorization if the judge is satisfied that those conditions have been met.

Assessments

Marginal note:Assessment

• 50 (1) The Minister may assess a person for any charge or other amount payable by the person under this Act and may, despite any previous assessment covering, in whole or in part, the same matter, vary the assessment, reassess the person assessed or make any additional assessments that the circumstances require.

• Marginal note:Liability not affected

  (2) The liability of a person to pay an amount under this Act is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

• Marginal note:Minister not bound

  (3) The Minister is not bound by any return, application or information provided by or on behalf of any person and may make an assessment despite any return, application or information provided or not provided.

• Marginal note:Refund on reassessment

  (4) If a person has paid an amount assessed under this section in respect of a reporting period and the amount paid exceeds the amount determined on reassessment to have been payable by the person in respect of that reporting period, the Minister shall refund to the person the amount of the excess and, for the purpose of section 35, the refund is deemed to have been required to be paid on the day on which the amount was paid to the Minister.

• Marginal note:Determination of refunds

  (5) In making an assessment, the Minister may take into account any refund payable to the person being assessed under this Act. If the Minister does so, the person is deemed to have applied for the refund under this Act on the day on which the notice of assessment is sent.

Marginal note:Assessment of refund

• 51 (1) On receipt of an application made by a person for a refund under this Act, the Minister shall, without delay, consider the application and assess the amount of the refund, if any, payable to the person.

• Marginal note:Reassessment

  (2) The Minister may reassess or make an additional assessment of the amount of a refund despite any previous assessment of the amount of the refund.

• Marginal note:Payment

  (3) If, on assessment under this section, the Minister determines that a refund is payable to a person, the Minister shall pay the refund to the person.

• Marginal note:Restriction

  (4) A refund shall not be paid under this Act until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under this Act.

• Marginal note:Interest

  (5) If a refund is paid to a person, the Minister shall pay interest at the specified rate to the person on the refund for the period beginning on the day that is 30 days after the day on which the application for the refund is filed with the Minister and ending on the day on which the refund is paid.

Marginal note:Notice of assessment

• 52 (1) After making an assessment under this Act, the Minister shall send to the person assessed a notice of the assessment.

• Marginal note:Payment of remainder

  (2) If the Minister has assessed a person for an amount, any portion of that amount remaining unpaid is payable to the Receiver General as of the date of the notice of assessment.

Marginal note:Limitation period for assessments

• 53 (1) Subject to subsections (2) to (4), no assessment in respect of any charge or other amount payable by a person under this Act shall be made more than four years after the day on which the person filed the person’s return under section 26.

• Marginal note:Exception — objection or appeal

  (2) A variation of an assessment, or a reassessment, in respect of any charge or other amount payable under this Act by a person may be made at any time if the variation or reassessment is made

  • (a) to give effect to a decision on an objection or appeal; or

  • (b) with the written consent of an appellant to dispose of an appeal.

• Marginal note:Exception — neglect or fraud

  (3) An assessment in respect of any matter may be made at any time if the person to be assessed has, in respect of that matter,

  • (a) made a misrepresentation that is attributable to their neglect, carelessness or wilful default; or

  • (b) committed fraud with respect to a return or an application for a refund filed under this Act.

• Marginal note:Exception — waiver

  (4) An assessment in respect of any matter specified in a waiver filed under subsection (5) may be made at any time within the period specified in the waiver unless the waiver has been revoked under subsection (6), in which case an assessment may be made at any time during the six months that the waiver remains in effect.

• Marginal note:Filing waiver

  (5) Any person may, within the time otherwise limited by subsection (1) for an assessment, waive the application of that subsection by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection.

• Marginal note:Revoking waiver

  (6) Any person who has filed a waiver may revoke it by filing with the Minister a notice of revocation of the waiver in the prescribed form and manner. The waiver remains in effect for six months after the notice is filed.

Objections to Assessment

Marginal note:Objection to assessment

• 54 (1) Any person who has been assessed and who objects to the assessment may, within 90 days after the date of the notice of the assessment, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts.

• Marginal note:Issue to be decided

  (2) A notice of objection shall

  • (a) reasonably describe each issue to be decided;

  • (b) specify in respect of each issue the relief sought, expressed as the change in any amount that is relevant for the purposes of the assessment; and

  • (c) provide the facts and reasons relied on by the person in respect of each issue.

• Marginal note:Late compliance

  (3) Despite subsection (2), if a notice of objection does not include the information required under paragraph (2)(b) or (c) in respect of an issue to be decided that is described in the notice, the Minister may, in writing, request the person to provide the information, and that paragraph is deemed to be complied with in respect of the issue if, within 60 days after the request is made, the person submits the information in writing to the Minister.

• Marginal note:Limitation on objections

  (4) Despite subsection (1), if a person has filed a notice of objection to an assessment (in this section referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (8) as a result of the notice of objection, unless the earlier assessment was made in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue

  • (a) only if the person complied with subsection (2) in the notice with respect to that issue; and

  • (b) only with respect to the relief sought in respect of that issue as specified by the person in the notice.

• Marginal note:Application of subsection (4)

  (5) Subsection (4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment.

• Marginal note:Limitation on objections

  (6) Despite subsection (1), no objection may be made by a person in respect of an issue for which the right of objection has been waived in writing by the person.

• Marginal note:Acceptance of objection

  (7) The Minister may accept a notice of objection even if it was not filed in the prescribed form and manner.

• Marginal note:Consideration of objection

  (8) On receipt of a notice of objection, the Minister shall, without delay, reconsider the assessment and vacate or confirm it or make a reassessment.

• Marginal note:Waiving reconsideration

  (9) If, in a notice of objection, a person who wishes to appeal directly to the Tax Court of Canada requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration.

• Marginal note:Notice of decision

  (10) After reconsidering an assessment under subsection (8) or confirming an assessment under subsection (9), the Minister shall notify the person objecting to the assessment of the Minister’s decision by mail.

Marginal note:Extension of time by Minister

• 55 (1) If no objection to an assessment is filed under section 54 within the time limited under this Act, a person may make an application to the Minister to extend the time for filing a notice of objection and the Minister may grant the application.

• Marginal note:Contents of application

  (2) An application must set out the reasons why the notice of objection was not filed within the time limited under this Act for doing so.

• Marginal note:How application made

  (3) An application must be made by delivering or mailing, to the Assistant Commissioner of the Appeals Branch of the Agency, the application accompanied by a copy of the notice of objection.

• Marginal note:Defect in application

  (4) The Minister may accept an application even if it was not made in accordance with subsection (3).

• Marginal note:Duties of Minister

  (5) On receipt of an application, the Minister shall, without delay, consider the application and grant or refuse it, and shall notify the person of the decision by mail.

• Marginal note:Date of objection if application granted

  (6) If an application is granted, the notice of objection is deemed to have been filed on the day of the decision of the Minister.

• Marginal note:Conditions for grant of application

  (7) No application shall be granted under this section unless

  • (a) the application is made within one year after the expiry of the time limited under this Act for objecting; and

  • (b) the person demonstrates that

    • (i) within the time limited under this Act for objecting, the person

      • (A) was unable to act or to give a mandate to act in their name, or

      • (B) had a bona fide intention to object to the assessment,

    • (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and

    • (iii) the application was made as soon as circumstances permitted it to be made.

Appeal

Marginal note:Extension of time by Tax Court of Canada

• 56 (1) A person who has made an application under section 55 may apply to the Tax Court of Canada to have the application granted after either

  • (a) the Minister has refused the application; or

  • (b) 90 days have elapsed after the application was made and the Minister has not notified the person of the Minister’s decision.

• Marginal note:When application may not be made

  (2) No application may be made after the expiry of 30 days after the decision referred to in subsection 55(5) was mailed to the person.

• Marginal note:How application made

  (3) An application must be filed in the Registry of the Tax Court of Canada, in accordance with the rules of the Court made under the Tax Court of Canada Act.

• Marginal note:Copy to the Commissioner

  (4) The Tax Court of Canada must send a copy of the application to the Commissioner.

• Marginal note:Powers of Tax Court of Canada

  (5) The Tax Court of Canada may dispose of an application by dismissing or granting it and, in granting it, the Court may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order.

• Marginal note:When application to be granted

  (6) No application shall be granted under this section unless

  • (a) the application under subsection 55(1) was made within one year after the expiry of the time limited under this Act for objecting; and

  • (b) the person demonstrates that

    • (i) within the time limited under this Act for objecting, the person

      • (A) was unable to act or to give a mandate to act in their name, or

      • (B) had a bona fide intention to object to the assessment,

    • (ii) given the reasons set out in the application under this section and the circumstances of the case, it would be just and equitable to grant the application, and

    • (iii) the application under subsection 55(1) was made as soon as circumstances permitted it to be made.