PART 1Fuel Charge (continued)
DIVISION 6Administration and Enforcement (continued)
SUBDIVISION KInspections (continued)
Marginal note:Definition of foreign-based information or record
144 (1) For the purposes of this section, foreign-based information or record means any information or record that is available or located outside Canada and that may be relevant to the administration or enforcement of this Part.
Marginal note:Requirement to provide foreign-based information
(2) Despite any other provision of this Part, the Minister may, by a notice served or sent in accordance with subsection (3.1), require a person resident in Canada or a non-resident person that carries on business in Canada to provide any foreign-based information or record.
(3) A notice referred to in subsection (2) must set out
(a) a reasonable period of time of not less than 90 days for the provision of the information or record;
(b) a description of the information or record being sought; and
(c) the consequences under subsection (8) to the person of the failure to provide the information or record being sought within the period of time set out in the notice.
(3.1) A notice referred to in subsection (2) may be
(a) served personally;
(b) sent by confirmed delivery service; or
(c) sent electronically to a bank or credit union (as defined in subsection 123(1) of the Excise Tax Act) that has provided written consent to receive notices under subsection (2) electronically.
Marginal note:Review of foreign information requirement
(4) If a person is served or sent a notice of a requirement under subsection (2), the person may, within 90 days after the day on which the notice was served or sent, apply to a judge for a review of the requirement.
Marginal note:Powers on review
(5) On hearing an application under subsection (4) in respect of a requirement, a judge may
(a) confirm the requirement;
(b) vary the requirement if the judge is satisfied that it is appropriate in the circumstances; or
(c) set aside the requirement if the judge is satisfied that it is unreasonable.
Marginal note:Related person
(6) For the purposes of subsection (5), a requirement to provide information or a record is not to be considered to be unreasonable because the information or record is under the control of, or available to, a non-resident person that is not controlled by the person on which the notice of the requirement under subsection (2) is served, or to which that notice is sent, if that person is related, within the meaning of section 6 of the Excise Act, 2001, to the non-resident person.
Marginal note:Time during consideration not to count
(7) The period of time between the day an application for the review of a requirement is made under subsection (4) and the day the review is decided must not be counted in the computation of
(a) the period of time set out in the notice of the requirement; and
(b) the period of time within which an assessment may be made under section 108 or 109.
Marginal note:Consequence of failure
(8) If a person fails to comply substantially with a notice served or sent under subsection (2) and if the notice is not set aside under subsection (5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Part must, on motion of the Minister, prohibit the introduction by that person of any foreign-based information or record covered by that notice.
- 2018, c. 12, s. 186 “144”
- 2021, c. 23, s. 79
145 If any record is seized, inspected, audited, examined or provided under any of sections 96, 106 and 141 to 143, the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Canada Revenue Agency may make or cause to be made one or more copies of it and, in the case of an electronic record, make or cause to be made a print-out of the electronic record, and any record purporting to be certified by the Minister or an authorized person to be a copy of the record, or to be a print-out of an electronic record, made under this section is evidence of the nature and content of the original record and has the same probative force as the original record would have if it were proven in the ordinary way.
146 Every person must, unless the person is unable to do so, do everything the person is required to do by or pursuant to any of sections 106 and 141 to 145 and no person is to, physically or otherwise, do or attempt to do any of the following:
(a) interfere with, hinder or molest any official as defined in section 107 doing anything the official is authorized to do under this Part; or
(b) prevent any official from doing anything the official is authorized to do under this Part.
Marginal note:Information respecting non-resident persons
147 Every person that is liable, at any time in a calendar year, to pay an amount of charge under this Part must, in respect of each non-resident person with which it was not, in prescribed circumstances, dealing at arm’s length at any time in the year, file with the Minister, within six months after the end of the year, prescribed information for the year in respect of transactions with that person.
148 (1) The following definitions apply in this section.
action means an action to collect a charge debt of a person and includes a proceeding in a court and anything done by the Minister under any of sections 152 to 157. (action)
- charge debt
charge debt means any amount payable by a person under this Part. (dette)
- legal representative
legal representative of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate or succession that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate or succession. (représentant légal)
Marginal note:Debts to Her Majesty
(2) A charge debt is a debt due to Her Majesty in right of Canada and is recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Part.
Marginal note:Court proceedings
(3) The Minister may not commence a proceeding in a court to collect a charge debt of a person in respect of an amount that may be assessed under this Part, unless when the proceeding is commenced the person has been or may be assessed for that amount.
Marginal note:No actions after limitation period
(4) The Minister may not commence an action to collect a charge debt after the end of the limitation period for the collection of the charge debt.
Marginal note:Limitation period
(5) The limitation period for the collection of a charge debt of a person
(i) if a notice of assessment in respect of the charge debt, or a notice referred to in subsection 158(1) in respect of the charge debt, is sent to or served on the person, on the last day on which one of those notices is sent or served, and
(ii) if no notice referred to in subparagraph (i) in respect of the charge debt was sent or served, on the earliest day on which the Minister can commence an action to collect that charge debt; and
(b) ends, subject to subsection (9), on the day that is 10 years after the day on which it begins.
Marginal note:Limitation period restarted
(6) The limitation period described in subsection (5) for the collection of a charge debt of a person restarts (and ends, subject to subsection (9), on the day that is 10 years after the day on which it restarts) on any day, before it would otherwise end, on which
(a) the person acknowledges the charge debt in accordance with subsection (7);
(b) all or part of the charge debt is deemed under section 85 to have been paid;
(c) the Minister commences an action to collect the charge debt; or
(d) the Minister assesses, under this Part, another person in respect of the charge debt.
Marginal note:Acknowledgement of charge debts
(7) A person acknowledges a charge debt if the person
(a) promises, in writing, to pay the charge debt;
(b) makes a written acknowledgement of the charge debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or
(c) makes a payment, including a purported payment by way of a negotiable instrument that is dishonoured, on account of the charge debt.
Marginal note:Agent or mandatary or legal representative
(8) For the purposes of this section, an acknowledgement made by a person’s agent or mandatary or legal representative has the same effect as if it were made by the person.
Marginal note:Extension of limitation period
(9) In computing the day on which a limitation period ends, there must be added the number of days on which one or more of the following is the case:
(a) the Minister has postponed collection action against the person under subsection (12) in respect of the charge debt;
(b) the Minister has accepted and holds security in lieu of payment of the charge debt;
(c) if the person was resident in Canada on the applicable date described in paragraph (5)(a) in respect of the charge debt, the person is non-resident;
(d) the Minister may not, because of any of subsections 150(2) to (5), take any of the actions described in subsection 150(1) in respect of the charge debt; or
(e) an action that the Minister may otherwise take in respect of the charge debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act, of the Companies’ Creditors Arrangement Act or of the Farm Debt Mediation Act.
Marginal note:Assessment before collection
(10) The Minister may not take any collection action under sections 152 to 157 in respect of any amount payable by a person that may be assessed under this Part, other than interest under section 97, unless the amount has been assessed.
Marginal note:Payment of remainder
(11) If the Minister sends a notice of assessment to a person, any amount assessed then remaining unpaid is payable forthwith by the person to the Receiver General.
Marginal note:Minister may postpone collection
(12) The Minister may, subject to any terms and conditions that the Minister may stipulate, postpone collection action against a person in respect of all or any part of any amount assessed that is the subject of a dispute between the Minister and the person.
Marginal note:Interest on judgments
(13) If a judgment is obtained for any amount payable under this Part, including a certificate registered under section 152, the provisions of this Part by which interest is payable for a failure to pay an amount apply, with any modifications that the circumstances require, to the failure to pay the judgment debt, and the interest is recoverable in like manner as the judgment debt.
Marginal note:Litigation costs
(14) If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Part applies, sections 149 and 152 to 158 apply to the amount as if it were payable under this Part.
149 (1) The Minister may, if the Minister considers it advisable, accept security in an amount and a form satisfactory to the Minister for the payment of any amount that is or may become payable under this Part.
Marginal note:Surrender of excess security
(2) If a person that has given security, or on whose behalf security has been given, under this section requests in writing that the Minister surrender the security or any part of it, the Minister must surrender the security to the extent that its value exceeds, at the time the request is received by the Minister, the amount that is sought to be secured.
Marginal note:Collection restrictions
150 (1) If a person is liable for the payment of an amount under this Part, the Minister must not, for the purpose of collecting the amount, take any of the following actions until the end of 90 days after the date of a notice of assessment under this Part in respect of the amount:
(a) commence legal proceedings in a court;
(b) certify the amount under section 152;
(c) require a person to make a payment under subsection 153(1);
(d) require an institution or a person to make a payment under subsection 153(2);
(e) require a person to turn over moneys under subsection 156(1); or
(f) give a notice, issue a certificate or make a direction under subsection 157(1).
Marginal note:No action after service of notice of objection
(2) If a person has served a notice of objection under this Part to an assessment of an amount payable under this Part, the Minister must not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) until the end of 90 days after the date of the notice to the person that the Minister has confirmed or varied the assessment.
Marginal note:No action after making appeal to Tax Court
(3) If a person has appealed to the Tax Court of Canada from an assessment of an amount payable under this Part, the Minister must not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) before the earlier of the day on which a copy of the decision of the Court is mailed to the person and the day on which the person discontinues the appeal.
Marginal note:No action pending determination by Tax Court
(4) If a person has agreed under subsection 121(1) that a question should be determined by the Tax Court of Canada, or if a person is served with a copy of an application made under subsection 122(1) to that Court for the determination of a question, the Minister must not take any of the actions described in subsection (1) for the purpose of collecting that part of an amount assessed, the liability for payment of which could be affected by the determination of the question, before the day on which the question is determined by the Court.
Marginal note:Action after judgment
(5) Despite any other provision in this section, if a person has served a notice of objection under this Part to an assessment or has appealed to the Tax Court of Canada from an assessment and agrees in writing with the Minister to delay proceedings on the objection or appeal, as the case may be, until judgment has been given in another action before the Tax Court of Canada, the Federal Court of Appeal or the Supreme Court of Canada in which the issue is the same or substantially the same as that raised in the objection or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount assessed, or a part of it, determined in a manner consistent with the judgment of the Court in the other action at any time after the Minister notifies the person in writing that the judgment has been given by the Court in the other action.
Marginal note:Collection of large amounts
(6) Despite subsections (1) to (5), if, at any time, the total of all amounts that a person has been assessed under this Part and that remain unpaid exceeds $1,000,000, the Minister may collect up to 50% of the total.
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