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: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 two 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.

Marginal note:Refund of payment

• 41. (1) If a person has paid an amount as or on account of, or that was taken into account as, a charge, a penalty, interest or other obligation under this Act in circumstances where the amount was not payable by the person, whether the amount was paid by mistake or otherwise, the Minister shall, subject to subsections (2) and (3), pay a refund of that amount to the person.

• Marginal note:Restriction

  (2) A refund in respect of an amount shall not be paid under subsection (1) to a person to the extent that the Minister has assessed the person for the amount under section 50.

• Marginal note:Application for refund

  (3) 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 prescribed form and containing prescribed information within two years after the day on which the amount was paid by the person.

• Marginal note:One application per reporting period

  (4) Subject to subsection (5), not more than one application for a refund under this section may be made by a person in any reporting period.

• Marginal note:Application by branches and divisions

  (5) 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 reporting period.

Marginal note:Restriction

• 42. (1) A refund of an amount under this Act shall not be paid to a person to the extent that it can reasonably be regarded that

  • (a) the amount has previously been refunded, remitted, applied or paid to that person under this or any other Act of Parliament;

  • (b) the person has applied for a refund, payment or remission of the amount under any other Act of Parliament; or

  • (c) the amount has been or will be refunded to the person under this Act.

• Marginal note:Single application

  (2) Only one application may be made under this Act for a refund with respect to any matter.

Marginal note:Restriction — trustees

43. If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate of a bankrupt, a refund under this Act that the bankrupt was entitled to claim before the appointment shall not be paid after the appointment unless all returns required under this Act to be filed before the appointment have been filed and all amounts required under this Act to be paid by the bankrupt have been paid.

Marginal note:Overpayment of refunds, etc.

• 44. (1) If an amount is paid to, or applied to a liability of, a person as a refund under this Act and the person is not entitled to the amount or the amount paid or applied exceeds the refund or other payment to which the person is entitled, the person shall pay to the Receiver General an amount equal to the refund, payment or excess on the day on which the amount is paid to, or applied to a liability of, the person.

• Marginal note:Effect of reduction of refund, etc.

  (2) For the purpose of subsection (1), if a refund or other payment has been paid to a person in excess of the amount to which the person was entitled and the amount of the excess has, by reason of section 42, reduced the amount of any other refund or other payment to which the person would, but for the payment of the excess, be entitled, the person is deemed to have paid the amount of the reduction to the Receiver General.

Bankruptcies and Corporate Reorganizations

Marginal note:Definitions

• 45. (1) The following definitions apply in this section.

  “bankrupt”

  « failli »

  “bankrupt” has the same meaning as in section 2 of the Bankruptcy and Insolvency Act.

  “business”

  « entreprise »

  “business” includes a part of a business.

  “receiver”

  « séquestre »

  “receiver” means a person who

  • (a) under the authority of a debenture, bond or other debt security, of a court order or of an Act of Parliament or of the legislature of a province, is empowered to manage or operate a business or a property of another person;

  • (b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security;

  • (c) is appointed by a bank to act as an agent or mandatary of the bank in the exercise of the authority of the bank under subsection 426(3) of the Bank Act in respect of property of another person;

  • (d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or

  • (e) is appointed as a committee, guardian, curator, tutor or mandatary in case of incapacity with the authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets.

  It includes a person who is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to manage or operate a business or a property of another person, but, if a person is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to manage or operate a business or a property of another person, it does not include that creditor.

  “relevant assets”

  « actif pertinent »

  “relevant assets” of a receiver means

  • (a) if the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets; and

  • (b) if the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets.

  “representative”

  « représentant »

  “representative” means a person, other than a trustee in bankruptcy or a receiver, who is administering, winding up, controlling or otherwise dealing with any property, business, estate or succession.

• Marginal note:Trustee’s obligations

  (2) For the purposes of this Act, if on a particular day a person becomes a bankrupt,

  • (a) the trustee in bankruptcy, and not the person, is liable for the payment of any amount (other than an amount that relates solely to activities in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate) that becomes payable by the person under this Act during the period beginning on the day immediately after the day on which the trustee became the trustee in bankruptcy of the person and ending on the day on which the discharge of the trustee is granted under the Bankruptcy and Insolvency Act, except that

    • (i) the trustee is liable for the payment of any amount that became payable by the person after the particular day in respect of reporting periods that ended on or before the particular day, or of any amount that became payable by the person after the particular day, only to the extent of the property of the person in possession of the trustee available to satisfy the liability,

    • (ii) the trustee is not liable for the payment of any amount for which a receiver is liable under subsection (3), and

    • (iii) the payment by the person of an amount in respect of the liability shall discharge the liability of the trustee to the extent of that amount;

  • (b) if, on the particular day the person is registered under section 23, the registration continues in relation to the activities of the person to which the bankruptcy relates as though the trustee in bankruptcy were the registered person in respect of those activities and ceases to apply to the activities of the person in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate;

  • (c) the reporting period of the person begins and ends on the day on which it would have begun and ended if the bankruptcy had not occurred, except that

    • (i) the reporting period of the person during which the person becomes a bankrupt shall end on the particular day and a new reporting period of the person in relation to the activities of the person to which the bankruptcy relates shall begin on the day immediately after the particular day, and

    • (ii) the reporting period of the person, in relation to the activities of the person to which the bankruptcy relates, during which the trustee in bankruptcy is discharged under the Bankruptcy and Insolvency Act shall end on the day on which the discharge is granted;

  • (d) subject to paragraph (f), the trustee in bankruptcy shall file with the Minister in the prescribed form and manner all returns in respect of the activities of the person to which the bankruptcy relates for the reporting periods of the person ending in the period beginning on the day immediately after the particular day and ending on the day on which the discharge of the trustee is granted under the Bankruptcy and Insolvency Act and that are required under this Act to be filed by the person, as if those activities were the only activities of the person;

  • (e) subject to paragraph (f), if the person has not on or before the particular day filed a return required under this Act to be filed by the person for a reporting period of the person ending on or before the particular day, the trustee in bankruptcy shall, unless the Minister waives in writing the requirement for the trustee to file the return, file with the Minister in the prescribed form and manner a return for that reporting period of the person; and

  • (f) if there is a receiver with authority in respect of any business, property, affairs or assets of the person, the trustee in bankruptcy is not required to include in any return any information that the receiver is required under subsection (3) to include in a return.

• Marginal note:Receiver’s obligations

  (3) For the purposes of this Act, if on a particular day a receiver is vested with authority to manage, operate, liquidate or wind up any business or property, or to manage and care for the affairs and assets, of a person,

  • (a) if the relevant assets of the receiver are a part and not all of the person’s businesses, properties, affairs or assets, the relevant assets of the receiver are deemed to be, throughout the period during which the receiver is acting as receiver of the person, separate from the remainder of the businesses, properties, affairs or assets of the person as though the relevant assets were businesses, properties, affairs or assets, as the case may be, of a separate person;

  • (b) the person and the receiver are jointly and severally or solidarily liable for the payment of any amount that becomes payable by the person under this Act before or during the period during which the receiver is acting as receiver of the person to the extent that the amount can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amount became payable, except that

    • (i) the receiver is liable for the payment of any amount that became payable before that period only to the extent of the property of the person in possession or under the control and management of the receiver after

      • (A) satisfying the claims of creditors whose claims ranked, on the particular day, in priority to the claim of the Crown in respect of the amount, and

      • (B) paying any amounts that the receiver is required to pay to a trustee in bankruptcy of the person,

    • (ii) the person is not liable for the payment of any amount payable by the receiver, and

    • (iii) the payment by the person or the receiver of an amount in respect of the liability shall discharge the joint and several or solidary liability to the extent of that amount;

  • (c) the reporting period of the person begins and ends on the day on which it would have begun and ended if the vesting had not occurred, except that

    • (i) the reporting period of the person, in relation to the relevant assets of the receiver, during which the receiver begins to act as receiver of the person, shall end on the particular day and a new reporting period of the person in relation to the relevant assets shall begin on the day immediately after the particular day, and

    • (ii) the reporting period of the person, in relation to the relevant assets, during which the receiver ceases to act as receiver of the person, shall end on the day on which the receiver ceases to act as receiver of the person;

  • (d) the receiver shall file with the Minister in the prescribed form and manner all returns in respect of the relevant assets of the receiver for reporting periods of the person ending in the period during which the receiver is acting as receiver and that are required under this Act to be made by the person, as if the relevant assets were the only businesses, properties, affairs and assets of the person; and

  • (e) if the person has not on or before the particular day filed a return required under this Act to be filed by the person for a reporting period of the person ending on or before the particular day, the receiver shall, unless the Minister waives in writing the requirement for the receiver to file the return, file with the Minister in the prescribed form and manner a return for that reporting period that relates to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person during that reporting period.

• Marginal note:Certificates for receivers and representatives

  (4) Every receiver and representative who controls property of another person who is required to pay any amount under this Act shall, before distributing the property to any person, obtain a certificate from the Minister certifying that the following amounts have been paid or that security for the payment of them has, in accordance with this Act, been accepted by the Minister:

  • (a) all amounts that are payable by the other person under this Act in respect of the reporting period during which the distribution is made, or any previous reporting period; and

  • (b) all amounts that are, or can reasonably be expected to become, payable under this Act by the representative or receiver in that capacity in respect of the reporting period during which the distribution is made, or any previous reporting period.

• Marginal note:Liability for failure to obtain certificate

  (5) Any receiver or representative who distributes property without obtaining a certificate in respect of the amounts referred to in subsection (4) is personally liable for the payment of those amounts to the extent of the value of the property so distributed.