Canada Border Services Agency Act (S.C. 2005, c. 38)
Full Document:
- HTMLFull Document: Canada Border Services Agency Act (Accessibility Buttons available) |
- PDFFull Document: Canada Border Services Agency Act [455 KB]
Assented to 2005-11-03
CONSEQUENTIAL AMENDMENTS
1999, c. 17Canada Customs and Revenue Agency Act
37. The heading before section 4 of the Act is replaced by the following:
CONTINUATION AND MANDATE OF THE AGENCY
38. Subsection 4(1) of the Act is replaced by the following:
Marginal note:Continuation
4. (1) The Canada Customs and Revenue Agency is continued as a body corporate under the name of the Canada Revenue Agency.
39. Paragraph 5(1)(a) of the French version of the Act is replaced by the following:
a) de fournir l’appui nécessaire à l’application et au contrôle d’application de la législation fiscale;
40. (1) Paragraph 6(1)(a) of the Act is repealed.
(2) Subsection 6(1) of the Act is amended by striking out the word “and” at the end of paragraph (d) and by adding the following after paragraph (d):
(d.1) the collection of debts due to Her Majesty under Part V.1 of the Customs Act; and
Marginal note:2002, c. 22, s. 323
41. Section 7 of the Act is replaced by the following:
Marginal note:Designation of officers
7. The Minister may designate any person, or person within a class of persons, as an officer as defined in section 2 of the Excise Act or section 2 of the Excise Act, 2001 to exercise any powers or perform any duties and functions of an officer under those Acts that the Minister may specify.
42. Section 9 of the French version of the Act is replaced by the following:
Marginal note:Instructions sur l’exercice des attributions
9. Le ministre peut donner des instructions au commissaire ou à toute autre personne sur l’exercice de celles de ses attributions qui leur sont confiées soit au titre des paragraphes 8(1) ou (4), soit sous le régime de la législation fiscale.
Marginal note:2004, c. 16, s. 4(F)
43. Subsection 26(1) of the Act is replaced by the following:
Marginal note:Appointment and tenure of Deputy Commissioner
26. (1) A Deputy Commissioner of Revenue may be appointed by the Governor in Council to hold office during pleasure for a term of not more than five years, which term may be renewed for one or more further terms of not more than five years each.
44. Section 33 of the French version of the Act is replaced by the following:
Marginal note:Fonctions consultatives
33. Il peut conseiller le ministre sur les questions liées à l’application et au contrôle d’application, en général, de la législation fiscale.
45. Paragraphs 34(a) and (b) of the French version of the Act are replaced by the following:
a) à l’exercice des attributions soit qui leur sont conférées ou déléguées sous le régime de la législation fiscale ou d’une loi provinciale, soit qu’ils sont autorisés à exercer au nom du ministre sous le régime de la présente loi;
b) à l’application ou au contrôle d’application de la législation fiscale.
46. Section 35 of the French version of the Act is replaced by the following:
Marginal note:Confidentialité de certains renseignements
35. La présente loi n’a pas pour effet d’autoriser la divulgation au conseil de renseignements qui, même indirectement, révèlent l’identité de la personne, de l’organisation ou de l’entreprise commerciale à laquelle ils ont trait et qui ont été soit obtenus sous le régime de la législation fiscale ou d’une loi provinciale, soit préparés à partir de renseignements ainsi obtenus.
47. Subsection 37(1) of the Act is replaced by the following:
Marginal note:Authorization by Commissioner
37. (1) The Commissioner may authorize any person, subject to any terms and conditions that the Commissioner may specify, to exercise or perform on behalf of the Commissioner any power, duty or function of the Commissioner under this Act or any other Act.
48. Subsection 39(1) of the French version of the Act is replaced by the following:
Marginal note:Obligation de renseigner les organismes fédéraux
39. (1) Sous réserve des dispositions de la législation fiscale et de la Loi sur la protection des renseignements personnels relatives à la confidentialité, le commissaire est tenu de fournir, aux ministères et organismes fédéraux pour le compte desquels l’Agence applique un programme ou exerce une activité, l’information nécessaire à l’évaluation du programme ou de l’activité et à l’élaboration des orientations correspondantes.
49. Subsection 40(1) of the French version of the Act is replaced by the following:
Marginal note:Obligation de renseigner les gouvernements provinciaux
40. (1) Sous réserve des dispositions de la législation fiscale et de la Loi sur la protection des renseignements personnels relatives à la confidentialité, le commissaire est tenu de fournir aux gouvernements provinciaux pour le compte desquels l’Agence applique un programme, administre une taxe ou un impôt ou exerce une activité, l’information nécessaire à l’évaluation du programme, de la taxe, de l’impôt ou de l’activité et à l’élaboration des orientations correspondantes.
50. Subsection 60(3) of the French version of the Act is replaced by the following:
Marginal note:Restriction
(3) Ne constituent pas des recettes d’exploitation les taxes, impôts, droits, pénalités et intérêts perçus sous le régime de la législation fiscale ou d’une loi provinciale, ni les sommes perçues pour le compte d’un ministère, gouvernement ou organisme public.
51. Subsection 63(1) of the Act is replaced by the following:
Marginal note:Agreements to administer a tax
63. (1) The Agency may enter into or amend an agreement with a provincial, territorial or aboriginal government to administer a tax or other fiscal measure if the agreement is in accordance with guidelines relating to agreements of that kind established jointly by the Minister and the Minister of Finance.
52. Section 186 of the Act and the heading before it are repealed.
1997, c. 6Canadian Food Inspection Agency Act
53. Section 11 of the Canadian Food Inspection Agency Act is amended by adding the following after subsection (4):
Marginal note:Role of Canada Border Services Agency
(5) The Canada Border Services Agency is responsible for the enforcement of the program legislation referred to in paragraph (b) of the definition “program legislation” in section 2 of the Canada Border Services Agency Act as that program legislation relates to the delivery of passenger and initial import inspection services performed at airports and other Canadian border points other than import service centres.
R.S., c. 47 (4th Supp.)Canadian International Trade Tribunal Act
54. Subsection 2(1) of the Canadian International Trade Tribunal Act is amended by adding the following in alphabetical order:
“President”
« président »
“President” means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act.
55. Every reference to the “Commissioner of Customs and Revenue” or the “Commissioner” in the following provisions of the Act is replaced by a reference to the “President”:
(a) subsections 26(4) and (5);
(b) subsections 28(1) and (2); and
(c) paragraph 49(b).
Marginal note:Application
56. Subsections 2(1), 26(4) and (5) and 28(1) and (2) and paragraph 49(b) of the Canadian International Trade Tribunal Act, as amended by sections 54 and 55 of this Act, apply to goods of a NAFTA country, as defined in subsection 2(2) of that Act.
1994, c. 31Department of Citizenship and Immigration Act
57. Section 4 of the Department of Citizenship and Immigration Act is replaced by the following:
Marginal note:Powers, duties and functions of Minister
4. The powers, duties and functions of the Minister extend to and include all matters over which Parliament has jurisdiction relating to citizenship and immigration and that are not by law assigned to any other department, board or agency of the Government of Canada.
R.S., c. C-46Criminal Code
Marginal note:2002, c. 22, s. 324
58. (1) Paragraph (d) of the definition “peace officer” in section 2 of the Criminal Code is replaced by the following:
(d) an officer within the meaning of the Customs Act, the Excise Act or the Excise Act, 2001, or a person having the powers of such an officer, when performing any duty in the administration of any of those Acts,
(d.1) an officer authorized under subsection 138(1) of the Immigration and Refugee Protection Act,
Marginal note:2001, c. 41, s. 2(2)
(2) The definition “justice system participant” in section 2 of the Act is amended by replacing subparagraph (b)(ix) with the following:
(ix) an employee of the Canada Revenue Agency who is involved in the investigation of an offence under an Act of Parliament,
(ix.1) an employee of the Canada Border Services Agency who is involved in the investigation of an offence under an Act of Parliament,
R.S., c. C-51Cultural Property Export and Import Act
Marginal note:1999, c. 17, s. 121
59. Section 5 of the Cultural Property Export and Import Act is replaced by the following:
Marginal note:Designation of permit officers
5. The Minister, with the approval of the Solicitor General of Canada, may designate any persons or classes of persons employed by the Canada Border Services Agency as permit officers to receive applications for export permits and to issue export permits under this Act.
R.S., c. 1 (2nd Supp.)Customs Act
Marginal note:1999, c. 17, s. 123(2)
60. (1) The definition “Commissioner” in subsection 2(1) of the Customs Act is repealed.
Marginal note:2001, c. 25, s. 1(2)
(2) The definitions “Agency” and “Minister” in subsection 2(1) of the Act are replaced by the following:
“Agency”
« Agence »
“Agency” means the Canada Border Services Agency;
“Minister”
« ministre »
“Minister” means, except in Part V.1, the Solicitor General of Canada;
(3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
“President”
« président »
“President” means the President of the Canada Border Services Agency appointed under subsection 7(1) of the Canada Border Services Agency Act;
Marginal note:2001, c. 25, s. 1(4)(F)
(4) Subsection 2(3) of the Act is replaced by the following:
Marginal note:Powers, duties and functions of President
(3) Any power, duty or function of the President under this Act may be exercised or performed by any person, or by any officer within a class of officers, authorized by the President to do so and, if so exercised or performed, is deemed to have been exercised or performed by the President.
(5) Section 2 of the Act is amended by adding the following after subsection (4):
Marginal note:Delegation by Minister
(5) The Minister may authorize a person employed by the Canada Revenue Agency, or a class of those persons, to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.
Marginal note:Delegation by Minister of National Revenue
(6) The Minister of National Revenue may authorize a person employed by the Canada Revenue Agency or the Agency, or a class of those persons, to exercise powers or perform duties of that Minister, including any judicial or quasi-judicial powers or duties of that Minister, under this Act.
Marginal note:2001, c. 25, s. 3
61. Subsection 3.3(1) of the Act is replaced by the following:
Marginal note:Waiver of penalty or interest
3.3 (1) Except with respect to the collection of any debt due to Her Majesty under Part V.1, the Minister or any officer designated by the President for the purposes of this section may at any time waive or cancel all or any portion of any penalty or interest otherwise payable by a person under this Act.
Marginal note:1992, c. 28, s. 2(1)
62. Subsection 3.4(1) of the Act is replaced by the following:
Marginal note:Additional security
3.4 (1) Where security has been given to the Minister by a person under a provision of this Act and the Minister or any officer (in this section referred to as a “designated officer”) designated by the President for the purposes of this section determines that the security that has been given is no longer adequate, the Minister or a designated officer may, by notice served personally or by registered or certified mail, require additional security to be given by or on behalf of the person within such reasonable time as may be stipulated in the notice.
Marginal note:1992, c. 28, s. 5(1)
63. Subsection 32(7) of the Act is replaced by the following:
Marginal note:Authorization to account
(7) The Minister or an officer designated by the President for the purposes of this subsection may authorize any person not resident in Canada to account for goods under this section, in such circumstances and under such conditions as may be prescribed, in lieu of the importer or owner of those goods.
Marginal note:1992, c. 28, s. 7(1)
64. Section 33.2 of the Act is replaced by the following:
Marginal note:Notice requiring accounting
33.2 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 to account, within such reasonable time as may be stipulated in the notice, in the manner described in paragraph 32(1)(a), for any goods as may be designated in the notice.
Marginal note:1992, c. 28, s. 7(1)
65. Section 33.5 of the Act is replaced by the following:
Marginal note:Notice requiring payment
33.5 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 to pay any amount owing as duties, within such reasonable time as may be stipulated in the notice, on any goods as may be designated in the notice.
Page Details
- Date modified: