name: Air Travellers Security Charge Act
unofficial_text: # Air Travellers Security Charge Act
  
  SC 2002, c 9, s 5
  
  An Act to implement an air travellers security charge
  
  Assented to 2002-3-27
  
  ## Short Title 
  
  ### Short title
  
  1 This Act may be cited as the Air Travellers Security Charge Act.  
  
  ## Interpretation 
  
  ### Definitions
  
  2 The definitions in this section apply in this Act.  
  *accredited representative* means a person who is entitled under the Foreign Missions and International Organizations Act to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to that Act or in Article 49 of the Convention set out in Schedule II to that Act. (représentant accrédité)   
  *Agency* means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act. (Agence)   
  *air carrier* means a person who carries on a business of transporting individuals by air. (transporteur aérien)   
  *air transportation service* means all of the transportation of an individual by air, by one or more air carriers, included in a continuous journey of the individual. (service de transport aérien)   
  *assessment* means an assessment under this Act and includes a reassessment. (cotisation)   
  *bank* means a bank as defined in section 2 of the Bank Act or an authorized foreign bank, as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. (banque)   
  *charge*, except in the definition “security interest” and section 74, means a charge payable under section 11. (droit)   
  *chargeable emplanement* means an embarkation by an individual at a listed airport on an aircraft operated by a particular air carrier, except if  
  (a) the embarkation 
  (i) is for the purpose of transferring from a particular flight to a connecting flight and 
  (A) in the case of an air transportation service acquired in Canada, the particular flight included a chargeable emplanement by the individual, 
  (B) the individual embarked on the particular flight outside Canada, or 
  (C) the particular flight included an embarkation that, because of this subparagraph, is not a chargeable emplanement, 
  (ii) is a reboarding of the aircraft to resume a direct flight, 
  (iii) is a boarding of an aircraft that is being used to transport, on a direct flight, the individual to a destination in Canada that is not a listed airport, or 
  (iv) results from the provision of emergency or ground services to an aircraft or its occupants; 
  (b) the individual is 
  (i) an accredited representative, 
  (ii) an infant (other than an infant who has been issued a ticket that entitles the infant to occupy a seat for a part of the service that includes a chargeable emplanement), 
  (iii) an employee 
  (A) of the particular carrier, or of another air carrier that is a subsidiary wholly-owned corporation (in this subparagraph having the same meaning as in the Income Tax Act) of the particular carrier or of which the particular carrier is a subsidiary wholly-owned corporation, and  
  (B) whose embarkation is in the course of that employment, or 
  (iv) a prescribed individual; 
  (c) the embarkation is 
  (i) on an aircraft whose maximum certified take-off weight does not exceed 2 730 kg, 
  (ii) on an aircraft referred to in subsection 56(1) of the Canada Transportation Act,  
  (iii) in the course of a service listed in, or prescribed under, subsection 56(2) of the Canada Transportation Act, or  
  (iv) in the course of an air ambulance service; or 
  (d) the embarkation is made in prescribed circumstances. ( embarquement assujetti)   
  *Commissioner* means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act. (commissaire)   
  *continental zone* means  
  (a) Canada; 
  (b) the United States (except Hawaii); and 
  (c) the Islands of St. Pierre and Miquelon. ( zone continentale)   
  *continuous journey* means a journey of an individual  
  (a) for which one ticket is issued; or 
  (b) for which two or more tickets are issued if 
  (i) there is no stopover between any of the legs of the journey for which separate tickets are issued, 
  (ii) all the tickets are issued by the same issuer or by two or more issuers through one agent acting on behalf of all such issuers, and 
  (iii) evidence satisfactory to the Minister that there is no stopover between any of the legs of the journey for which separate tickets are issued is 
  (A) maintained by the issuer or agent if the tickets are issued at the same time, or 
  (B) submitted by the issuer or agent if the tickets are issued at different times. ( voyage continu)   
  *data* means representations, in any form, of information or concepts. (données)   
  *designated air carrier* means an air carrier that is authorized by the Canadian Transportation Agency under Part II of the Canada Transportation Act to operate a domestic service or an international service, but does not include an air carrier that provides services that include only emplanements that are described in paragraph (c) or (d) of the definition chargeable emplanement. (transporteur aérien autorisé)   
  *fiscal half-year* means a fiscal half-year as determined under subsection 16(2). (semestre d’exercice)   
  *fiscal month* means a fiscal month as determined under subsection 16(1). (mois d’exercice)   
  *fiscal year* of a designated air carrier means the same period that is the carrier’s fiscal year under Part IX of the Excise Tax Act. (exercice)   
  *Her Majesty* means Her Majesty in right of Canada. (Sa Majesté)   
  *judge*, in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. (juge)   
  *listed airport* means an airport listed in the schedule. (aéroport désigné)   
  *Minister* means the Minister of National Revenue. (ministre)   
  *month* means a period beginning on a particular day in a calendar month and ending on  
  (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day; or 
  (b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month. ( mois)   
  *person* means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind whatever. (personne)   
  *prescribed* means  
  (a) in the case of a form or the manner of filing a form, authorized by the Minister; 
  (b) in the case of the information to be given on or with a form, specified by the Minister; and 
  (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. ( Version anglaise seulement)   
  *record* means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. (registre)   
  *registered charity* has the same meaning as in subsection 248(1) of the Income Tax Act. (organisme de bienfaisance enregistré)   
  *reporting period* means a reporting period as determined under section 16.1. (période de déclaration)   
  *secured creditor* means  
  (a) a particular person who has a security interest in the property of another person; or 
  (b) a person who acts for or on behalf of the particular person with respect to the security interest and includes 
  (i) a trustee appointed under a trust deed relating to a security interest, 
  (ii) a receiver or receiver-manager appointed by the particular person or appointed by a court on the application of the particular person, 
  (iii) a sequestrator, or 
  (iv) any other person performing a function similar to that of a person referred to in any of subparagraphs (i) to (iii). ( créancier garanti)   
  *security interest* means, for the purposes of the definition “secured creditor”, section 15 and subsection 75(3), any interest in property that secures payment or performance of an obligation and includes an interest created by or arising out of a debenture, mortgage, hypothec, lien, pledge, charge, deemed or actual trust, assignment or encumbrance of any kind whatever, however or whenever arising, created, deemed to arise or otherwise provided for. (garantie)   
  *stopover* means the disembarkation of an individual from an aircraft other than a disembarkation  
  (a) that is solely for the purpose of transferring to a connecting flight; 
  (b) that is in the course of a direct flight if the individual reboards the aircraft to resume the flight; or 
  (c) that results from the provision of emergency or ground services to an aircraft or its occupants. ( escale)   
  *Tax Court* means the Tax Court of Canada. (Cour de l’impôt)  
  
  ### Meaning of administration or enforcement of this Act 
  
  3 For greater certainty, a reference in this Act to 
  *administration or enforcement of this Act* includes the collection of any amount payable under this Act.  
  
  ### Deemed issuance of ticket
  
  4 If no ticket is issued for all or part of a journey, and it is reasonable to consider that a ticket would ordinarily be issued by a person for the journey or for that part, as the case may be, such a ticket is, except for the purposes of paragraph 11(2)(c), deemed to have been issued by the person. 
  
  ### Separate journeys deemed
  
  5 A journey that would, if this Act were read without reference to this section, be a continuous journey of an individual that includes more than one chargeable emplanement by the individual at a particular listed airport is, despite any other provision of this Act, deemed 
  (a) not to be a continuous journey; and 
  (b) to be a series of separate continuous journeys each of which commences with the second and any subsequent chargeable emplanement from the particular listed airport. 
  
  ### Associated persons
  
  5.1 (1) For the purposes of this Act, a particular corporation is associated with another corporation if, by reason of subsections 256(1) to (6) of the Income Tax Act, the particular corporation is associated with the other corporation for the purposes of that Act.  
  
  ### Corporations controlled by same person or group
  
  (2) For the purposes of this Act, a person other than a corporation is associated with a particular corporation if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others. 
  
  ### Partnership or trust
  
  (3) For the purposes of this Act, a person is associated with 
  (a) a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and 
  (b) a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust. 
  
  ### Association with third person
  
  (4) For the purposes of this Act, a person is associated with another person if each of them is associated with the same third person. 
  
  ## Application 
  
  ### Binding on Her Majesty
  
  6 This Act is binding on Her Majesty in right of Canada or a province. 
  
  ### Application to air transportation services
  
  7 This Act applies in respect of 
  (a) the acquisition, on or before March 31, 2002, of an air transportation service for which any consideration is paid or becomes payable after March 31, 2002 and that includes a chargeable emplanement 
  (i) made after March 31, 2002, if the service is acquired in Canada, or 
  (ii) made after May 31, 2002, if the service is acquired outside Canada; and 
  (b) the acquisition after March 31, 2002 of an air transportation service that includes a chargeable emplanement 
  (i) made after March 31, 2002, if the service is acquired in Canada, or 
  (ii) made after May 31, 2002, if the service is acquired outside Canada. 
  
  ## Administration and Officers 
  
  ### Minister’s duty
  
  8 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. 
  
  ### Officers and employees
  
  9 (1) The officers, employees and agents that are necessary to administer and enforce this Act shall be appointed, employed or engaged in the manner authorized by law. 
  
  ### Delegation of powers
  
  (2) The Minister may authorize an officer or agent or a class of officers or agents to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Act. 
  
  ### Administration of oaths
  
  10 Any officer, 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 officer so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits. 
  
  ## Charge Payable 
  
  ### Charge payable
  
  11 (1) Every person who acquires from a designated air carrier all or part of an air transportation service that includes a chargeable emplanement shall pay to Her Majesty a charge as determined under this Act in respect of the service. 
  
  ### Exceptions
  
  (1.1) No charge is payable in respect of an air transportation service that is acquired 
  (a) by a person for the purpose of re-selling the service, if the person sells the service to another person before April 1, 2002 and makes full and final payment to the air carrier in respect of the service before May 1, 2002; or 
  (b) by a registered charity from an air carrier for no consideration, if the service is donated by the charity to an individual for no consideration and in pursuit of its charitable purposes. 
  
  ### When charge payable
  
  (2) The charge in respect of the air transportation service is payable 
  (a) if any consideration is paid or payable for the service, at the time any consideration for the service is first paid or becomes payable; 
  (b) if no consideration is paid or payable for the service, at the time a ticket is issued for the service; or 
  (c) if no consideration is paid or payable for the service and no ticket is issued for the service, at the time of emplanement. 
  
  ### Amount of charge if service acquired in Canada
  
  12 (1) Subject to subsection (3), if an air transportation service is acquired in Canada, the amount of the charge in respect of the service is 
  (a) $9.46 for each chargeable emplanement included in the service, to a maximum of $18.92, if 
  (i) the service does not include transportation to a destination outside Canada, and 
  (ii) tax under subsection 165(1) of the Excise Tax Act is required to be paid in respect of the service;  
  (b) $9.94 for each chargeable emplanement included in the service, to a maximum of $19.87, if 
  (i) the service does not include transportation to a destination outside Canada, and 
  (ii) tax under subsection 165(1) of the Excise Tax Act is not required to be paid in respect of the service;  
  (c) $16.08 for each chargeable emplanement included in the service, to a maximum of $32.16, if 
  (i) the service includes transportation to a destination outside Canada and does not include transportation to a destination outside the continental zone, and 
  (ii) tax under subsection 165(1) of the Excise Tax Act is required to be paid in respect of the service;  
  (d) $16.89 for each chargeable emplanement included in the service, to a maximum of $33.77, if 
  (i) the service includes transportation to a destination outside Canada and does not include transportation to a destination outside the continental zone, and 
  (ii) tax under subsection 165(1) of the Excise Tax Act is not required to be paid in respect of the service; or  
  (e) $34.42, if the service includes transportation to a destination outside the continental zone. 
  
  ### Amount of charge if service acquired outside Canada
  
  (2) Subject to subsection (3), if an air transportation service is acquired outside Canada, the amount of the charge in respect of the service is 
  (a) $16.08 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $32.16, if 
  (i) the service does not include transportation to a destination outside the continental zone, and 
  (ii) tax under subsection 165(1) of the Excise Tax Act is required to be paid in respect of the service;  
  (b) $16.89 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $33.77, if 
  (i) the service does not include transportation to a destination outside the continental zone, and 
  (ii) tax under subsection 165(1) of the Excise Tax Act is not required to be paid in respect of the service; or  
  (c) $34.42, if the service includes transportation to a destination outside the continental zone. 
  
  ### Prescribed amount of charge
  
  (3) The amount of the charge in respect of a prescribed air transportation service is the lesser of 
  (a) the amount that is determined in respect of the service under subsection (1) or (2), as the case may be, and 
  (b) the amount that is prescribed, or determined in accordance with prescribed rules, in respect of the service. 
  
  ### Air transportation service deemed to be acquired in Canada
  
  13 (1) An air transportation service that is acquired outside Canada is deemed to have been acquired in Canada and not outside Canada if any consideration for the service is paid 
  (a) by transmission from within Canada to a place outside Canada, by mail or electronic means, of cash, a cheque, a money order, a credit or debit card payment or any similar means of payment, to a ticket office, travel agency or air carrier or any representative of any of them; 
  (b) by delivery of an amount to an agency located within Canada for transmission to a ticket office, travel agency, air carrier or any representative of any of them located outside Canada; or 
  (c) by any other arrangement with a person outside Canada for the benefit or convenience of a person who is resident in Canada. 
  
  ### Charter flights
  
  (2) If an air transportation service that begins in Canada is acquired outside Canada by a person in the course of a charter operation, the service is deemed to have been acquired in Canada and not outside Canada. 
  
  ## Collection of Charge 
  
  ### Duty of designated air carrier to collect charge
  
  14 (1) Subject to subsections (2) and (3), every designated air carrier from whom all or part of an air transportation service is acquired by a person who is required by this Act to pay a charge in respect of that service shall, as an agent of Her Majesty, collect the charge not later than the time the charge becomes payable by the person. 
  
  ### Multiple carriers — service acquired in Canada
  
  (2) If an air transportation service acquired in Canada is comprised of transportation of an individual by air by two or more designated air carriers, any charge that is payable in respect of the service shall be collected 
  (a) if all of the tickets for the service are issued by a designated air carrier, by that carrier; or 
  (b) in any other case, by the designated air carrier operating the aircraft on which the individual first makes a chargeable emplanement. 
  
  ### Issuing carrier deemed to be supplier of service
  
  (3) If a ticket for an air transportation service acquired in Canada is issued to a person by a designated air carrier that does not provide any part of the air transportation service, the air transportation service is deemed to have been acquired by the person from that designated air carrier. 
  
  ### Multiple carriers — service acquired outside Canada
  
  (4) If an air transportation service acquired outside Canada is comprised of transportation of an individual by air by two or more designated air carriers, any charge that is payable in respect of the service shall be collected by the designated air carrier operating the first aircraft that transports the individual to a destination outside Canada and on which the individual makes a chargeable emplanement included in the service. 
  
  ### Joint and several or solidary liability
  
  (5) If a designated air carrier issues a ticket and accepts consideration on behalf of another designated air carrier for an air transportation service acquired outside Canada in respect of which the other carrier is required to collect a charge, those carriers are jointly and severally or solidarily liable for all obligations under this Act arising from, or as a consequence of, the acquisition of the service or any failure to collect or pay the charge. 
  
  ### Trust for amounts collected
  
  15 (1) Every person who collects an amount as or on account of a charge is deemed, for all purposes and despite any security interest (other than a prescribed security interest) in the amount, to hold the amount in trust for Her Majesty, separate and apart from the property of the person and from property held by any secured creditor of the person that, but for a security interest, would be property of the person, until the amount is paid to the Receiver General or withdrawn under subsection (3). 
  
  ### Amounts collected before bankruptcy
  
  (2) Subsection (1) does not apply, at or after the time a person becomes a bankrupt (within the meaning of the Bankruptcy and Insolvency Act), to any amounts that, before that time, were collected or became collectible by the person as or on account of a charge.  
  
  ### Withdrawal from trust
  
  (3) A person who holds amounts in trust by reason of subsection (1) may withdraw from the amounts any amount refunded by the person under section 32. 
  
  ### Extension of trust
  
  (4) Despite any other provision of this Act, any other enactment of Canada (except the Bankruptcy and Insolvency Act), any enactment of a province or any other law, if at any time an amount deemed by subsection (1) to be held by a person in trust for Her Majesty is not remitted to the Receiver General or withdrawn in the manner and at the time provided under this Part, property of the person and property held by any secured creditor of the person that, but for a security interest, would be property of the person, equal in value to the amount so deemed to be held in trust, is deemed  
  (a) to be held, from the time the amount was collected by the person, in trust for Her Majesty, separate and apart from the property of the person, whether or not the property is subject to a security interest, and 
  (b) to form no part of the estate or property of the person from the time the amount was collected, whether or not the property has in fact been kept separate and apart from the estate or property of the person and whether or not the property is subject to a security interest and is property beneficially owned by Her Majesty despite any security interest in the property or in the proceeds thereof, and the proceeds of the property shall be paid to the Receiver General in priority to all security interests. 
  
  ### No action for collection of charge
  
  15.1 No person, other than Her Majesty, may bring an action or proceeding against any person for acting in compliance or intended compliance with this Act by collecting an amount as or on account of the charge. 
  
  ## General Provisions Concerning Charges and Other Amounts Payable 
  
  ## Fiscal Periods 
  
  ### Determination of fiscal months
  
  16 (1) The fiscal months of a designated air carrier shall be determined in accordance with the following rules: 
  (a) if fiscal months of the carrier have been determined under subsection 243(2) or (4) of the Excise Tax Act for the purposes of Part IX of that Act, each of those fiscal months is a fiscal month of the carrier for the purposes of this Act;  
  (b) if fiscal months of the carrier have not been determined under subsection 243(2) or (4) of the Excise Tax Act for the purposes of Part IX of that Act, the carrier may choose, at the time of registration under section 17, as their fiscal months for the purposes of this Act, fiscal months that meet the requirements set out in subsection 243(2) of the Excise Tax Act ; and  
  (c) if paragraph (a) does not apply and the carrier has not chosen their fiscal months under paragraph (b), each calendar month is a fiscal month of the carrier for the purposes of this Act. 
  
  ### Determination of fiscal half-years
  
  (2) The fiscal half-years of a designated air carrier shall be determined in accordance with the following rules: 
  (a) the period beginning on the first day of the first fiscal month in a fiscal year of the carrier and ending on the earlier of the last day of the sixth fiscal month and the last day in the fiscal year is a fiscal half-year of the carrier; and 
  (b) the period, if any, beginning on the first day of the seventh fiscal month and ending on the last day in the fiscal year of the carrier is a fiscal half-year of the carrier. 
  
  ## Reporting Periods 
  
  ### Reporting period — general
  
  16.1 (1) Subject to this section, the reporting period of a designated air carrier is a fiscal month. 
  
  ### Reporting period — semi-annual
  
  (2) On application in the prescribed form and manner by a designated air carrier, the Minister may, in writing, authorize the reporting period of that carrier to be a fiscal half-year in a particular fiscal year if 
  (a) the carrier has been registered for a period exceeding twelve consecutive fiscal months; 
  (b) the total of all charges and amounts collected or required to be collected under this Act by the carrier and any person associated with the carrier in the fiscal year ending immediately before the particular fiscal year did not exceed $120,000; 
  (c) the total of all charges and amounts collected or required to be collected under this Act by the carrier and any person associated with the carrier in the particular fiscal year does not exceed $120,000; and 
  (d) the carrier is in compliance with the Act. 
  
  ### Deemed revocation
  
  (3) An authorization under subsection (2) is deemed to be revoked if the total of all charges and amounts collected or required to be collected under this Act by the carrier and any person associated with the carrier exceeds $120,000 in a fiscal year, which revocation is effective as of the first day after the end of the fiscal half-year in which the excess occurs. 
  
  ### Revocation — other
  
  (4) The Minister may revoke an authorization if 
  (a) the carrier requests in writing the Minister to do so; 
  (b) the carrier fails to comply with the Act; or 
  (c) the Minister considers that the authorization is no longer required. 
  
  ### Notice of revocation
  
  (5) If the Minister revokes an authorization under subsection (4), the Minister shall send a notice in writing of the revocation to the carrier and shall specify in the notice the fiscal month for which the revocation becomes effective. 
  
  ### Deemed reporting period on revocation
  
  (6) If a revocation under subsection (4) becomes effective before the last day of a fiscal half-year of a carrier that is authorized under subsection (2), the period beginning on the first day of the fiscal half-year and ending immediately before the first day of the fiscal month for which the revocation becomes effective is deemed to be a reporting period of the carrier. 
  
  ## Returns and Payments of Charges and Other Amounts 
  
  ### Registration
  
  17 (1) Every designated air carrier that is required to collect a charge shall register with the Minister in the prescribed form and manner before the end of the first fiscal month in which the carrier collects or is required to collect charges. 
  
  ### Returns and payments
  
  (2) Every designated air carrier that is registered or is required to register shall, not later than the last day of the first month after each reporting period of the carrier, 
  (a) file a return with the Minister, in the prescribed form and manner containing all prescribed information, for that reporting period; 
  (b) calculate, in the return, the total of 
  (i) all charges required to be collected by the carrier during that reporting period other than such a charge that was collected by the carrier before that reporting period, 
  (ii) all amounts each of which is a charge collected by the carrier during that reporting period at a time before the charge became payable under subsection 11(2) if the time at which the charge becomes so payable is after the end of that reporting period, and 
  (iii) all other amounts collected as or on account of charges by the carrier during that reporting period that were not included in a calculation under subparagraph (i) or (ii) for a previous reporting period; and 
  (c) pay an amount equal to that total to the Receiver General. 
  
  ### Amount collected as charge by person not required to collect
  
  18 Every person who collects an amount as or on account of a charge and who is not required to pay it to the Receiver General under subsection 17(2) shall, without delay, pay that amount to the Receiver General and report the matter to the Minister in the prescribed form and manner. 
  
  ### Set-off of refunds
  
  19 If, at any time, a designated air carrier files a return under section 17 in which the carrier reports an amount that is required to be paid under this Act by it and the carrier claims a refund payable to it 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 carrier 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. 
  
  ### Definition of electronic payment 
  
  20 (1) In this section, 
  *electronic payment* means any payment to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (2)(a) to (d) or by any electronic means specified by the Minister.  
  
  ### Electronic payment
  
  (2) Every person that is required under this Act to pay an amount to the Receiver General shall, if the amount is $10,000 or more, make the payment by way of electronic payment, unless the person cannot reasonably pay the amount in that manner, to the account of the Receiver General at or through 
  (a) a bank; 
  (b) a credit union; 
  (c) a corporation that is 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 that is 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. 
  
  ### Small amounts owing
  
  21 (1) If, at any time, the total of all unpaid amounts owing by a designated air carrier to the Receiver General under this Act does not exceed $2.00, the amount owing by the carrier is deemed to be nil. 
  
  ### Small amounts payable
  
  (2) If, at any time, the total of all amounts payable by the Minister to a designated air carrier under this Act does not exceed $2.00, the Minister may apply those amounts against any amount owing, at that time, by the carrier to Her Majesty. However, if the carrier, at that time, does not owe any amount to Her Majesty, those amounts payable are deemed to be nil. 
  
  ### Authority for separate returns
  
  22 (1) A designated air carrier that 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. 
  
  ### Authorization by Minister
  
  (2) On receipt of the application, the Minister may, in writing, authorize the designated air carrier 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 the location of the branch or division 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. 
  
  ### Revocation of authorization
  
  (3) The Minister may revoke an authorization if 
  (a) the designated air carrier, in writing, requests the Minister to revoke the authorization; 
  (b) the designated air carrier fails to comply with any condition imposed in respect of the authorization or any provision of this Act; 
  (c) the Minister is no longer satisfied that the requirements of subsection (2) in respect of the designated air carrier are met; or 
  (d) the Minister considers that the authorization is no longer required. 
  
  ### Notice of revocation
  
  (4) If the Minister revokes an authorization, the Minister shall send a notice in writing of the revocation to the designated air carrier and shall specify in the notice the effective date of the revocation. 
  
  ### Meaning of “electronic filing”
  
  23 (1) For the purposes of this section, 
  *electronic filing* means using electronic media in a manner specified in writing by the Minister.  
  
  ### Electronic filing of return
  
  (2) A designated air carrier that is required to file with the Minister a return under this Act, and that meets the criteria specified in writing by the Minister for the purposes of this section, may file the return by way of electronic filing. 
  
  ### Deemed filing
  
  (3) For the purposes of this Act, if a designated air carrier files a return by way of electronic filing, the return is deemed to be a return in the prescribed form filed with the Minister on the day the Minister acknowledges acceptance of it. 
  
  ### Execution of returns, etc.
  
  24 A return (other than a return filed by way of electronic filing under section 23) 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 or organization that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the corporation, association or organization, are deemed to be so duly authorized. 
  
  ### Extension of time
  
  25 (1) The Minister may at any time extend, in writing, the time for filing a return or providing information under this Act. 
  
  ### Effect of extension
  
  (2) If the Minister extends the time within which a person shall 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 27 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 53 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. 
  
  ### Demand for return
  
  26 The Minister may, on demand sent by the Minister, require a designated air carrier to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand. 
  
  ## Interest 
  
  ### Compound interest on amounts not paid when required
  
  27 (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 prescribed rate and computed for the period that begins on the first day after the day on or before which the amount was required to be paid and that ends on the day the amount is paid. 
  
  ### 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. 
  
  ### Payment before specified date
  
  (3) If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Act on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister shall waive any interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment. 
  
  ### Compound interest on amounts owed by Her Majesty
  
  28 Interest shall be compounded daily at the prescribed rate on amounts owed by Her Majesty 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 and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty. 
  
  ### Application of interest provisions if Act amended
  
  29 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 the provision 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 the provision had been assented to on the particular day. 
  
  ### Waiving or reducing interest
  
  30 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or reduce any interest payable by the person under this Act on an amount that is required to be paid by the person under this Act in respect of the reporting period. 
  
  ### Interest where amounts waived or reduced
  
  (2) If a person has paid an amount of interest and the Minister has waived or reduced under subsection (1) any portion of the amount, the Minister shall pay interest at the prescribed rate on an amount equal to the portion of the amount that was waived or reduced 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 portion is refunded to the person. 
  
  ## Administrative Charge under the Financial Administration Act  
  
  ### Dishonoured instruments
  
  30.1 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 
  
  ### Statutory recovery rights
  
  31 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 as or on account of, or that has been taken into account by Her Majesty as, an amount payable under this Act.  
  
  ### Refund of charge if service not provided
  
  32 (1) A designated air carrier may refund or credit an amount to a person if 
  (a) the carrier collected the amount from the person as or on account of a charge in respect of an air transportation service acquired by the person; 
  (b) the person was required by this Act to pay a charge in respect of the service; and 
  (c) the service 
  (i) was not used by any person before all rights to be provided the transportation by air included in the service expired, or 
  (ii) was used only partially before all rights to be provided the transportation by air included in the service expired if the part that was used would not, by itself, be subject to a charge. 
  
  ### Refund of charge collected in error
  
  (2) A designated air carrier that has collected from a person an amount as or on account of a charge in excess of the charge that was collectible by the carrier from the person may refund or credit the excess to that person. 
  
  ### Issuance of document evidencing refund
  
  (3) A designated air carrier that refunds or credits an amount to a person in accordance with subsection (1) or (2) within two years after the day the amount was collected shall, within a reasonable time, issue to the person a document containing information specified by the Minister. 
  
  ### Deduction of refund
  
  (4) A designated air carrier that has refunded or credited an amount under subsection (1) or (2) within two years after the day the amount was collected and that has issued to a person a document in accordance with subsection (3) may deduct the amount of the refund or credit from the amount payable by the carrier under subsection 17(2) for the reporting period of the carrier in which the document is issued to the person, to the extent that the amount of the charge has been included by the carrier in determining the amount payable by the carrier under subsection 17(2) for the reporting period or a preceding reporting period of the carrier. 
  
  ### Payment in error
  
  33 (1) The Minister may pay a refund to a person 
  (a) if the person paid an amount in excess of the amount that was payable by that person under this Act; or 
  (b) if the person has paid to a designated air carrier an amount as or on account of a charge 
  (i) in respect of an air transportation service that was not used by any person before all rights to be provided the transportation by air included in the service expired, or 
  (ii) in respect of an air transportation service that was used only partially before all rights to be provided the transportation by air included in the service expired if the part that was used would not, by itself, be subject to a charge. 
  
  ### Amount of refund
  
  (2) The amount of a refund payable by the Minister is, if paragraph (1)(a) applies, the amount of the excess referred to in that paragraph and, if paragraph (1)(b) applies, the amount paid as or on account of the charge. 
  
  ### Restriction
  
  (3) A refund under this section in respect of an amount shall not be paid to a person to the extent that 
  (a) the amount was taken into account as an amount required to be paid by the person in respect of one of their reporting periods and the Minister has assessed the person for the period under section 39; or 
  (b) the amount was an amount assessed under section 39. 
  
  ### Application for refund
  
  (4) A refund of an amount shall not be paid to a person unless the person files with the Minister an application for the refund in the prescribed form and manner within two years after the person paid the amount. 
  
  ### Restriction on refunds, etc.
  
  34 (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 section 32. 
  
  ### Single application
  
  (2) Only one application may be made under this Act for a refund with respect to any matter. 
  
  ### Restriction re trustees
  
  35 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 for reporting periods of the bankrupt ending before the appointment have been filed and all amounts required under this Act to be paid by the bankrupt in respect of those reporting periods have been paid.  
  
  ### Overpayment of refunds, etc.
  
  36 (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 the amount is paid to, or applied to a liability of, the person. 
  
  ### 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 34, 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. 
  
  ## Records and Information 
  
  ### Keeping records
  
  37 (1) Every person who collects or is required to collect a charge shall keep all records that are necessary to determine whether they have complied with this Act. 
  
  ### Minister may specify information
  
  (2) The Minister may specify in writing the form a record is to take and any information that the record must contain. 
  
  ### Language and location of record
  
  (3) Unless otherwise authorized by the Minister, a record shall be kept in Canada in English or French. 
  
  ### 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. 
  
  ### 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. 
  
  ### 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. 
  
  ### 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. 
  
  ### 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 by registered or certified 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. 
  
  ### 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. 
  
  ### Electronic funds transfer
  
  37.1 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act.  
  
  ### Requirement to provide information
  
  38 (1) Despite any other provision of this Act, the Minister may, by a notice served or sent in accordance with subsection (2.1), require a person resident in Canada or a person that is not resident in Canada but that carries on business in Canada to provide any information or record. 
  
  ### Notice
  
  (2) The notice shall set out 
  (a) a reasonable period 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 (7) to the person of any failure to provide the information or record being sought within the period set out in the notice. 
  
  ### Notice
  
  (2.1) A notice referred to in subsection (1) may be 
  (a) served personally; 
  (b) sent by registered or certified mail; 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 (1) electronically.  
  
  ### Review of information requirement
  
  (3) If a person is served or sent a notice of a requirement under subsection (1), the person may, within 90 days after the day on which the notice is served or sent, apply to a judge for a review of the requirement. 
  
  ### Powers on review
  
  (4) On hearing an application in respect of a requirement, a judge may 
  (a) confirm the requirement; 
  (b) vary the requirement if satisfied that it is appropriate in the circumstances to do so; or 
  (c) set aside the requirement if satisfied that it is unreasonable. 
  
  ### Requirement not unreasonable
  
  (5) For the purposes of subsection (4), a requirement to provide information or a record shall not be considered to be unreasonable solely because the information or record is under the control of or available to a person that is not resident in Canada, if that person is related, for the purposes of the Income Tax Act, to the person on which the notice of the requirement is served or to which that notice is sent.  
  
  ### Time period not to count
  
  (6) The period between the day on which an application for the review of a requirement is made and the day on which the application is finally disposed of shall not be counted in the computation of 
  (a) the period set out in the notice of the requirement; or 
  (b) the period within which an assessment may be made under section 42. 
  
  ### Consequence of failure
  
  (7) If a person fails to comply substantially with a notice served or sent under subsection (1) and the notice is not set aside under subsection (4), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act shall, on the motion of the Minister, prohibit the introduction by that person of any information or record described in that notice. 
  
  ## Assessments 
  
  ### Assessment
  
  39 (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. 
  
  ### 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. 
  
  ### 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. 
  
  ### 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 28, the refund is deemed to have been required to be paid on the day on which the amount was paid to the Minister. 
  
  ### 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 the notice of assessment is sent. 
  
  ### Assessment of refund
  
  40 (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. 
  
  ### 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. 
  
  ### 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. 
  
  ### Restriction
  
  (4) A refund shall not be paid 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, the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, the Underused Housing Tax Act and the Select Luxury Items Tax Act.  
  
  ### Interest
  
  (5) If a refund is paid to a person, the Minister shall pay interest at the prescribed 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. 
  
  ### Notice of assessment
  
  41 (1) After making an assessment under this Act, the Minister shall send to the person assessed a notice of the assessment. 
  
  ### Payment of remainder
  
  (2) If the Minister has assessed a person for an amount, any portion of that amount then remaining unpaid is payable to the Receiver General as of the date of the notice of assessment. 
  
  ### Limitation period for assessments
  
  42 (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 it became payable by the person under this Act. 
  
  ### Exception where 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. 
  
  ### Exception where 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. 
  
  ### Exception where 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. 
  
  ### 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. 
  
  ### 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 
  
  ### Objection to assessment
  
  43 (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. 
  
  ### 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. 
  
  ### 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. 
  
  ### Limitation on objections
  
  (4) Despite subsection (1), if a person has filed a notice of objection to an assessment (in this subsection 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. 
  
  ### 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. 
  
  ### 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. 
  
  ### Acceptance of objection
  
  (7) The Minister may accept a notice of objection even though it was not filed in the prescribed form and manner. 
  
  ### 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. 
  
  ### Waiving reconsideration
  
  (9) If, in a notice of objection, a person who wishes to appeal directly to the Tax Court requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration. 
  
  ### 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 registered or certified mail. 
  
  ### Extension of time by Minister
  
  44 (1) If no objection to an assessment is filed under section 43 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. 
  
  ### 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. 
  
  ### How application made
  
  (3) An application must be made by delivering or mailing, to the Chief of Appeals in a Tax Services Office of the Agency, the application accompanied by a copy of the notice of objection. 
  
  ### Defect in application
  
  (4) The Minister may accept an application even though it was not made in accordance with subsection (3). 
  
  ### 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 registered or certified mail. 
  
  ### 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. 
  
  ### Conditions — 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 
  
  ### Extension of time by Tax Court
  
  45 (1) A person who has made an application under section 44 may apply to the Tax Court 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. 
  
  ### 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 44(5) was mailed to the person. 
  
  ### How application made
  
  (3) An application must be made by filing in the Registry of the Tax Court, in accordance with the Tax Court of Canada Act, three copies of the documents delivered or mailed under subsection 44(3).  
  
  ### Copy to the Commissioner
  
  (4) The Tax Court must send a copy of the application to the Commissioner. 
  
  ### Powers of Tax Court
  
  (5) The Tax Court 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. 
  
  ### When application to be granted
  
  (6) No application shall be granted under this section unless 
  (a) the application under subsection 44(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 44(1) was made as soon as circumstances permitted it to be made. 
  
  ### Appeal to Tax Court
  
  46 (1) Subject to subsection (2), a person who has filed a notice of objection to an assessment may appeal to the Tax Court to have the assessment vacated or a reassessment made after 
  (a) the Minister has confirmed the assessment or has reassessed; or 
  (b) 180 days have elapsed after the filing of the notice of objection and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed. 
  
  ### No appeal
  
  (2) No appeal under subsection (1) may be instituted after the expiry of 90 days after notice that the Minister has reassessed or confirmed the assessment is sent to the person under subsection 43(10). 
  
  ### Amendment of appeal
  
  (3) The Tax Court may, on any terms that it sees fit, authorize a person who has instituted an appeal in respect of a matter to amend the appeal to include any further assessment in respect of the matter that the person is entitled under this section to appeal. 
  
  ### Extension of time to appeal
  
  47 (1) If no appeal to the Tax Court under section 46 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just. 
  
  ### Contents of application
  
  (2) An application must set out the reasons why the appeal was not instituted within the time limited under section 46 for doing so. 
  
  ### How application made
  
  (3) An application must be made by filing in the Registry of the Tax Court, in accordance with the Tax Court of Canada Act, three copies of the application together with three copies of the notice of appeal.  
  
  ### Copy to Deputy Attorney General of Canada
  
  (4) The Tax Court must send a copy of the application to the office of the Deputy Attorney General of Canada. 
  
  ### When order to be made
  
  (5) No order shall be made under this section unless 
  (a) the application is made within one year after the expiry of the time limited under section 46 for appealing; and 
  (b) the person demonstrates that 
  (i) within the time limited under section 46 for appealing, 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 appeal,  
  (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, 
  (iii) the application was made as soon as circumstances permitted it to be made, and 
  (iv) there are reasonable grounds for the appeal. 
  
  ### Limitation on appeals to the Tax Court
  
  48 (1) Despite section 46, if a person has filed a notice of objection to an assessment, the person may appeal to the Tax Court to have the assessment vacated, or a reassessment made, only with respect to 
  (a) an issue in respect of which the person has complied with subsection 43(2) in the notice and the relief sought in respect of the issue as specified by the person in the notice; or 
  (b) an issue described in subsection 43(5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue. 
  
  ### No appeal if waiver
  
  (2) Despite section 46, a person may not appeal to the Tax Court to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person. 
  
  ### Institution of appeals
  
  49 An appeal to the Tax Court under this Act shall be instituted in accordance with the Tax Court of Canada Act.  
  
  ### Disposition of appeal
  
  50 The Tax Court may dispose of an appeal from an assessment by 
  (a) dismissing it; or 
  (b) allowing it and 
  (i) vacating the assessment, or 
  (ii) referring the assessment back to the Minister for reconsideration and reassessment. 
  
  ### References to Tax Court
  
  51 (1) If the Minister and another person agree in writing that a question arising under this Act, in respect of any assessment or proposed assessment of the person, should be determined by the Tax Court, that question shall be determined by that Court. 
  
  ### Time during consideration not to count
  
  (2) For the purpose of making an assessment of a person who agreed in writing to the determination of a question, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court to have a question determined and the day on which the question is finally determined shall not be counted in the computation of 
  (a) the four-year period referred to in subsection 42(1); 
  (b) the period within which a notice of objection to an assessment may be filed under section 43; or 
  (c) the period within which an appeal may be instituted under section 46. 
  
  ### Reference of common questions to Tax Court
  
  52 (1) If the Minister is of the opinion that a question arising out of one and the same transaction or occurrence or series of transactions or occurrences is common to assessments or proposed assessments in respect of two or more persons, the Minister may apply to the Tax Court for a determination of the question. 
  
  ### Contents of application
  
  (2) An application shall set out 
  (a) the question in respect of which the Minister requests a determination; 
  (b) the names of the persons that the Minister seeks to have bound by the determination; and 
  (c) the facts and reasons on which the Minister relies and on which the Minister based or intends to base assessments of each person named in the application. 
  
  ### Service
  
  (3) A copy of the application shall be served by the Minister on each of the persons named in it and on any other person who, in the opinion of the Tax Court, is likely to be affected by the determination of the question. 
  
  ### Determination by Tax Court of question
  
  (4) If the Tax Court is satisfied that a determination of a question set out in an application will affect assessments or proposed assessments in respect of two or more persons who have been served with a copy of the application and who are named in an order of the Tax Court under this subsection, it may 
  (a) if none of the persons so named has appealed from such an assessment, proceed to determine the question in any manner that it considers appropriate; or 
  (b) if one or more of the persons so named has or have appealed, make any order that it considers appropriate joining a party or parties to that appeal or those appeals and proceed to determine the question. 
  
  ### Determination final and conclusive
  
  (5) Subject to subsection (6), if a question set out in an application is determined by the Tax Court, the determination is final and conclusive for the purposes of any assessments of persons named by the Court under subsection (4). 
  
  ### Appeal
  
  (6) If a question set out in an application is determined by the Tax Court, the Minister or any of the persons who have been served with a copy of the application and who are named in an order of the Court under subsection (4) may, in accordance with the provisions of this Act, the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from or applications for judicial review of decisions of the Tax Court, appeal from the determination.  
  
  ### Parties to appeal
  
  (7) The parties who are bound by a determination are parties to any appeal from the determination. 
  
  ### Time during consideration not counted
  
  (8) For the purpose of making an assessment of a person, filing a notice of objection to an assessment or instituting an appeal from an assessment, the periods described in subsection (9) shall not be counted in the computation of 
  (a) the four-year period referred to in subsection 42(1); 
  (b) the period within which a notice of objection to an assessment may be filed under section 43; or 
  (c) the period within which an appeal may be instituted under section 46. 
  
  ### Excluded periods
  
  (9) The period that is not to be counted in the computation of the periods described in paragraphs (8)(a) to (c) is the time between the day on which an application that is made under this section is served on a person under subsection (3) and 
  (a) in the case of a person named in an order of the Tax Court under subsection (4), the day on which the determination becomes final and conclusive and not subject to any appeal; or 
  (b) in the case of any other person, the day on which the person is served with a notice that the person has not been named in an order of the Tax Court under subsection (4). 
  
  ## Enforcement 
  
  ## Penalties 
  
  ### Failure to file a return when required
  
  53 Every person who fails to file a return for a reporting period as and when required under this Act shall pay a penalty equal to the sum of 
  (a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid on the day on which the return was required to be filed, and 
  (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed. 
  
  ### Penalty — electronic payment
  
  54 Every person that fails to comply with subsection 20(2) is liable to a penalty equal to $100 for each such failure. 
  
  ### Waiving or cancelling penalties
  
  55 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel any penalty payable by the person under section 53 in respect of the reporting period. 
  
  ### Interest where amount waived or cancelled
  
  (2) If a person has paid an amount of penalty and the Minister waives or 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 to the person. 
  
  ### Failure to answer demand
  
  56 Every person who fails to file a return as and when required under a demand issued under section 26 is liable to a penalty of $250. 
  
  ### Failure to provide information
  
  57 Every person who fails to provide any information or record as and when required under this Act is liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information. 
  
  ### False statements or omissions
  
  58 Every person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) is liable to a penalty of the greater of $250 and 25% of the total of 
  (a) if the false statement or omission is relevant to the determination of an amount payable under this Act by the person, the amount, if any, by which 
  (i) the amount payable exceeds 
  (ii) the amount that would be payable by the person if the amount payable were determined on the basis of the information provided in the return, and 
  (b) if the false statement or omission is relevant to the determination of a refund or any other payment that may be obtained under this Act, the amount, if any, by which 
  (i) the amount that would be the refund or other payment payable to the person if the refund or other payment were determined on the basis of the information provided in the return exceeds 
  (ii) the amount of the refund or other payment payable to the person. 
  
  ## Penalty Imposition 
  
  ### Notice of imposed penalty
  
  59 A penalty that a person is liable to pay under any of sections 56 to 58 may be imposed by the Minister by a notice served personally or by registered or certified mail to the person’s latest known address, which notice is deemed to be an assessment. 
  
  ### When penalty becomes payable
  
  60 The amount of penalty imposed on a person under section 59 is payable by the person to the Receiver General at the time it is imposed. 
  
  ## Offences and Punishment 
  
  ### Offence for failure to file return or to comply with demand or order
  
  61 (1) Every person who fails to file or make a return as and when required under this Act or who fails to comply with an obligation under subsection 37(5) or (8) or section 38 or an order made under section 66 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $1,000 and not more than $25,000 or to imprisonment for a term not exceeding 12 months, or to both. 
  
  ### Saving
  
  (2) A person who is convicted of an offence under subsection (1) for a failure to comply with a provision of this Act is not liable to pay a penalty imposed under section 53, 56 or 57 for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made. 
  
  ### Offences for false or deceptive statement
  
  62 (1) Every person commits an offence who 
  (a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, certificate, record or answer filed or made as required under this Act; 
  (b) for the purposes of evading payment of any amount payable under this Act, or obtaining a refund to which the person is not entitled under this Act, 
  (i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or 
  (ii) makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person; 
  (c) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of an amount payable under this Act; 
  (d) wilfully, in any manner, obtains or attempts to obtain a refund to which the person is not entitled under this Act; or 
  (e) conspires with any person to commit an offence described in any of paragraphs (a) to (d). 
  
  ### Punishment
  
  (2) Every person who commits an offence under subsection (1) is guilty of an offence punishable on summary conviction and, in addition to any penalty otherwise provided, is liable to 
  (a) a fine of not less than 50%, and not more than 200%, of the amount payable that was sought to be evaded, or of the refund sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $1,000 and not more than $25,000; 
  (b) imprisonment for a term not exceeding 18 months; or 
  (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding 18 months. 
  
  ### Penalty on conviction
  
  (3) A person who is convicted of an offence under subsection (1) is not liable to pay a penalty imposed under any of sections 53 and 56 to 58 for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made. 
  
  ### Stay of appeal
  
  (4) If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court and, on doing so, the proceedings before the Tax Court are stayed pending a final determination of the outcome of the prosecution. 
  
  ### Failure to pay or collect charges
  
  63 Every person who wilfully fails to pay or collect a charge as and when required under this Act is guilty of an offence punishable on summary conviction and liable, in addition to any penalty or interest otherwise provided, to 
  (a) a fine not exceeding the aggregate of $1,000 and an amount equal to 20% of the amount of charge that should have been paid or collected; 
  (b) imprisonment for a term not exceeding six months; or 
  (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding six months. 
  
  ### General offence
  
  64 Every person who fails to comply with any provision of this Act or the regulations made under this Act for which no other offence is specified in this Act is guilty of an offence punishable on summary conviction and liable to a fine not exceeding $1,000. 
  
  ### Defence of due diligence
  
  65 No person shall be convicted of an offence under this Act if the person establishes that they exercised all due diligence to prevent the commission of the offence. 
  
  ### Compliance orders
  
  66 If a person is convicted by a court of an offence for a failure to comply with a provision of this Act, the court may make such order as it deems proper in order to enforce compliance with the provision. 
  
  ### Officers of corporations, etc.
  
  67 If a person other than an individual commits an offence under this Act, every officer, director or agent of the person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted. 
  
  ### Power to decrease punishment
  
  68 Despite the Criminal Code or any other law, the court has, in any prosecution or proceeding under this Act, neither the power to impose less than the minimum fine fixed under this Act nor the power to suspend sentence.  
  
  ### Information or complaint
  
  69 (1) An information or complaint under this Act may be laid or made by any officer of the Agency, by a member of the Royal Canadian Mounted Police or by any person authorized to do so by the Minister and, if an information or complaint purports to have been laid or made under this Act, it is deemed to have been laid or made by a person so authorized by the Minister and shall not be called in question for lack of authority of the informant or complainant, except by the Minister or a person acting for the Minister or for Her Majesty. 
  
  ### Two or more offences
  
  (2) An information or complaint in respect of an offence under this Act may be for one or more offences, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences. 
  
  ### Territorial jurisdiction
  
  (3) An information or complaint in respect of an offence under this Act may be heard, tried or determined by any court, if the accused is resident, carrying on a commercial activity, found or apprehended or is in custody within the court’s territorial jurisdiction even though the matter of the information or complaint did not arise within that territorial jurisdiction. 
  
  ### Limitation of prosecutions
  
  (4) An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Act, may be laid or made within two years after the day on which the matter of the information or complaint arose.  
  
  ## Inspections 
  
  ### By whom
  
  70 (1) A person authorized by the Minister to do so may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records, processes, property or premises of a person in order to determine whether that or any other person is in compliance with this Act. 
  
  ### Powers of authorized person
  
  (2) Subject to subsection (3), the authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Act 
  (a) enter any place in which the authorized person reasonably believes the person keeps records or carries on any activity to which this Act applies; 
  (b) require any person to give the authorized person all reasonable assistance, to answer all proper questions relating to the administration or enforcement of this Act and 
  (i) to attend with the authorized person at a place designated by the authorized person, or by video-conference or by another form of electronic communication, and to answer the questions orally, and 
  (ii) to answer the questions in writing, in any form specified by the authorized person; and 
  (c) require any person to give the authorized person all reasonable assistance with anything the authorized person is authorized to do under this Act. 
  
  ### Prior authorization
  
  (3) If any place referred to in subsection (2) is a dwelling-house, the authorized person may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (4). 
  
  ### Warrant to enter dwelling-house
  
  (4) A judge may issue a warrant authorizing a person to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application by the Minister, a judge is satisfied by information on oath that  
  (a) there are reasonable grounds to believe that the dwelling-house is a place referred to in subsection (2); 
  (b) entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act; and 
  (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused. 
  
  ### Orders if entry not authorized
  
  (5) If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act, the judge may, to the extent that access was or may be expected to be refused and that a record or property is or may be expected to be kept in the dwelling-house, 
  (a) order the occupant of the dwelling-house to provide a person with reasonable access to any record or property that is or should be kept in the dwelling-house; and 
  (b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act. 
  
  ### Definition of 
  *dwelling-house* 
  
  (6) In this section, 
  *dwelling-house* means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes  
  (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and 
  (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence. 
  
  ### Copies of records
  
  71 A person who inspects, audits, examines or is provided a record under section 70 may make, or cause to be made, one or more copies of the record. 
  
  ## Collection 
  
  ### Definitions
  
  72 (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 74 to 79. (action)   
  *charge debt* means any amount payable by a person under this Act. (dette fiscale)   
  *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 that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate. (représentant légal)  
  
  ### Debts to Her Majesty
  
  (1.1) A charge debt is a debt due to Her Majesty and is recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Act. 
  
  ### Court proceedings
  
  (2) 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 Act, unless when the proceeding is commenced the person has been or may be assessed for that amount. 
  
  ### No actions after limitation period
  
  (2.1) 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. 
  
  ### Limitation period
  
  (2.2) The limitation period for the collection of a charge debt of a person 
  (a) begins 
  (i) if a notice of assessment in respect of the charge debt, or a notice referred to in subsection 80(1) in respect of the charge debt, is sent to or served on the person, after March 3, 2004, on the last day on which one of those notices is sent or served, 
  (ii) if no notice referred to in subparagraph (i) in respect of the charge debt was sent or served and the earliest day on which the Minister can commence an action to collect that charge debt is after March 3, 2004, on that earliest day, and 
  (iii) in any other case, on March 4, 2004; and 
  (b) ends, subject to subsection (2.6), on the day that is 10 years after the day on which it begins. 
  
  ### Limitation period restarted
  
  (2.3) The limitation period described in subsection (2.2) for the collection of a charge debt of a person restarts (and ends, subject to subsection (2.6), 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 (2.4); 
  (b) the Minister commences an action to collect the charge debt; or 
  (c) the Minister, under subsection 75(8) or 81(4), assesses another person in respect of the charge debt. 
  
  ### Acknowledgement of charge debts
  
  (2.4) 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. 
  
  ### Agent or legal representative
  
  (2.5) For the purposes of this section, an acknowledgement made by a person’s agent or legal representative has the same effect as if it were made by the person. 
  
  ### Extension of limitation period
  
  (2.6) In computing the day on which a limitation period ends, there shall be added the number of days on which one or more of the following is the case: 
  (a) the Minister has accepted and holds security in lieu of payment of the charge debt; 
  (b) if the person was resident in Canada on the applicable date described in paragraph (2.2)(a) in respect of the charge debt, the person is nonresident; or 
  (c) 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.  
  
  ### Assessment before collection
  
  (3) The Minister may not take any collection action under sections 74 to 79 in respect of any amount payable by a person that may be assessed under this Act, other than interest under section 27, unless the amount has been assessed. 
  
  ### Interest on judgments
  
  (4) If a judgment is obtained for any amount payable under this Act, including a certificate registered under section 74, the provisions of this Act 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. 
  
  ### Litigation costs
  
  (5) If an amount is payable by a person to Her Majesty because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 73 to 80 apply to the amount as if it were payable under this Act. 
  
  ### Security
  
  73 (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 Act. 
  
  ### Surrender of excess security
  
  (2) If a person who has furnished security, or on whose behalf security has been furnished, 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. 
  
  ### Certificates
  
  74 (1) Any amount payable by a person (in this section referred to as the “debtor”) under this Act that has not been paid as and when required under this Act may be certified by the Minister as an amount payable by the debtor. 
  
  ### Registration in court
  
  (2) On production to the Federal Court, a certificate in respect of a debtor shall be registered in the Court and when so registered has the same effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in the Court against the debtor for a debt in the amount certified plus interest on the amount as provided under this Act to the day of payment and, for the purposes of those proceedings, the certificate is deemed to be a judgment of the Court against the debtor for a debt due to Her Majesty and enforceable as such. 
  
  ### Costs
  
  (3) All reasonable costs and charges incurred or paid for the registration in the Federal Court of a certificate or in respect of any proceedings taken to collect the amount certified are recoverable in like manner as if they had been included in the amount certified in the certificate when it was registered. 
  
  ### Charge on property
  
  (4) A document issued by the Federal Court evidencing a registered certificate in respect of a debtor, a writ of that Court issued pursuant to the certificate or any notification of the document or writ (which document, writ or notification is in this section referred to as a “memorial”) may be filed, registered or otherwise recorded for the purpose of creating a charge, lien or priority on, or a binding interest in, property in a province, or any interest in such property, held by the debtor, in the same manner as a document evidencing 
  (a) a judgment of the superior court of the province against a person for a debt owing by the person, or 
  (b) an amount payable or required to be remitted by a person in the province in respect of a debt owing to Her Majesty in right of the province may be filed, registered or otherwise recorded in accordance with the law of the province to create a charge, lien or priority on, or a binding interest in, the property or interest. 
  
  ### Creation of charge
  
  (5) If a memorial has been filed, registered or otherwise recorded under subsection (4), 
  (a) a charge, lien or priority is created on, or a binding interest is created in, property in the province, or any interest in such property, held by the debtor, or 
  (b) such property or interest in the property is otherwise bound, in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), and the charge, lien, priority or binding interest created is subordinate to any charge, lien, priority or binding interest in respect of which all steps necessary to make it effective against other creditors were taken before the time the memorial was filed, registered or otherwise recorded. 
  
  ### Proceedings in respect of memorial
  
  (6) If a memorial is filed, registered or otherwise recorded in a province under subsection (4), proceedings may be taken in the province in respect of the memorial, including proceedings 
  (a) to enforce payment of the amount evidenced by the memorial, interest on the amount and all costs and charges paid or incurred in respect of 
  (i) the filing, registration or other recording of the memorial, and 
  (ii) proceedings taken to collect the amount, 
  (b) to renew or otherwise prolong the effectiveness of the filing, registration or other recording of the memorial, 
  (c) to cancel or withdraw the memorial wholly or in respect of any of the property or interests affected by the memorial, or 
  (d) to postpone the effectiveness of the filing, registration or other recording of the memorial in favour of any right, charge, lien or priority that has been or is intended to be filed, registered or otherwise recorded in respect of any property or interest affected by the memorial, in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), except that, if in any such proceeding or as a condition precedent to any such proceeding, any order, consent or ruling is required under the law of the province to be made or given by the superior court of the province or by a judge or official of the court, a like order, consent or ruling may be made or given by the Federal Court or by a judge or official of the Federal Court and, when so made or given, has the same effect for the purposes of the proceeding as if it were made or given by the superior court of the province or by a judge or official of the court. 
  
  ### Presentation of documents
  
  (7) If 
  (a) a memorial is presented for filing, registration or other recording under subsection (4), or a document relating to the memorial is presented for filing, registration or other recording for the purpose of any proceeding described in subsection (6), to any official of a property registry system of a province, or 
  (b) access is sought to any person, place or thing in a province to make the filing, registration or other recording, the memorial or document shall be accepted for filing, registration or other recording or the access shall be granted, as the case may be, in the same manner and to the same extent as if the memorial or document relating to the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b) for the purpose of a like proceeding, except that, if the memorial or document is issued by the Federal Court or signed or certified by a judge or official of the Court, any affidavit, declaration or other evidence required under the law of the province to be provided with or to accompany the memorial or document in the proceedings is deemed to have been provided with or to have accompanied the memorial or document as so required. 
  
  ### Sale, etc.
  
  (8) Despite any law of Canada or of a province, a sheriff or other person shall not, without the written consent of the Minister, sell or otherwise dispose of any property or publish any notice or otherwise advertise in respect of any sale or other disposition of any property pursuant to any process issued or charge, lien, priority or binding interest created in any proceeding to collect an amount certified in a certificate made under subsection (1), interest on the amount or costs, but if that consent is subsequently given, any property that would have been affected by such a process, charge, lien, priority or binding interest if the Minister’s consent had been given at the time the process was issued or the charge, lien, priority or binding interest was created, as the case may be, shall be bound, seized, attached, charged or otherwise affected as it would be if that consent had been given at the time the process was issued or the charge, lien, priority or binding interest was created, as the case may be. 
  
  ### Completion of notices, etc.
  
  (9) If information required to be set out by any sheriff or other person in a minute, notice or document required to be completed for any purpose cannot, because of subsection (8), be so set out without the written consent of the Minister, the sheriff or other person shall complete the minute, notice or document to the extent possible without that information and, when that consent of the Minister is given, a further minute, notice or document setting out all the information shall be completed for the same purpose, and the sheriff or other person, having complied with this subsection, is deemed to have complied with the Act, regulation or rule requiring the information to be set out in the minute, notice or document. 
  
  ### Application for an order
  
  (10) A sheriff or other person who is unable, because of subsection (8) or (9), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an ex parte application by the Minister, for the purpose of giving effect to the proceeding, charge, lien, priority or binding interest.  
  
  ### Deemed security
  
  (11) If a charge, lien, priority or binding interest created under subsection (5) by filing, registering or otherwise recording a memorial under subsection (4) is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act, it is deemed  
  (a) to be a claim that is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and 
  (b) to also be a claim referred to in paragraph 86(2)(a) of that Act. 
  
  ### Details in certificates and memorials
  
  (12) Despite any law of Canada or of the legislature of a province, in any certificate in respect of a debtor, any memorial evidencing a certificate or any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes 
  (a) to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate amounts making up that total; 
  (b) to refer to the rate of interest to be charged on the separate amounts making up the amount payable in general terms as interest at the prescribed rate under this Act applicable from time to time on amounts payable to the Receiver General, without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any period; and 
  (c) to refer to the penalty calculated under section 53 to be charged on the separate amounts making up the amount payable in general terms as a penalty under that section on amounts payable to the Receiver General. 
  
  ### Garnishment
  
  75 (1) If the Minister has knowledge or suspects that a person is, or will be within one year, liable to make a payment to another person who is liable to pay an amount under this Act (in this section referred to as a “debtor”), the Minister may, by notice in writing, require the person to pay without delay, if the money is immediately payable, and in any other case, as and when the money becomes payable, the money otherwise payable to the debtor in whole or in part to the Receiver General on account of the debtor’s liability under this Act. 
  
  ### Garnishment of loans or advances
  
  (2) Without limiting the generality of subsection (1), if the Minister has knowledge or suspects that within 90 days 
  (a) a bank, credit union, trust company or other similar person (in this section referred to as an “institution”) will loan or advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by, a debtor who is indebted to the institution and who has granted security in respect of the indebtedness, or 
  (b) a person, other than an institution, will loan or advance money to, or make a payment on behalf of, a debtor who the Minister knows or suspects 
  (i) is employed by, or is engaged in providing services or property to, that person or was or will be, within 90 days, so employed or engaged, or 
  (ii) if that person is a corporation, is not dealing at arm’s length with that person, the Minister may, by notice in writing, require the institution or person, as the case may be, to pay in whole or in part to the Receiver General on account of the debtor’s liability under this Act the money that would otherwise be so loaned, advanced or paid. 
  
  ### Amounts payable to secured creditor
  
  (3) Despite any provision of this or any other Act (other than the Bankruptcy and Insolvency Act), any enactment of a province or any law, if the Minister has knowledge or suspects that a person is or will become, within 90 days, liable to make a payment to a debtor or to a secured creditor who has a right to receive the payment that, but for a security interest in favour of the secured creditor, would be payable to the debtor, the Minister may, by a notice in writing, require the person to pay without delay, if the moneys are immediately payable, and in any other case, as and when the moneys become payable, the moneys otherwise payable to the debtor or the secured creditor in whole or in part to the Receiver General on account of the debtor’s liability under this Act. On receipt of that letter by the person, the amount of those moneys that is required by that letter to be paid to the Receiver General becomes, despite any security interest in those moneys, the property of Her Majesty to the extent of that liability as assessed by the Minister and shall be paid to the Receiver General in priority to any such security interest.  
  
  ### Effect of receipt
  
  (4) A receipt issued by the Minister for money paid as required under this section is a good and sufficient discharge of the original liability to the extent of the payment. 
  
  ### Effect of requirement
  
  (5) If the Minister has, under this section, required a person to pay to the Receiver General on account of the liability under this Act of a debtor money otherwise payable by the person to the debtor as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the requirement applies to all such payments to be made by the person to the debtor until the liability under this Act is satisfied, and operates to require payments to the Receiver General out of each such payment of any amount that is stipulated by the Minister in a notice in writing. 
  
  ### Failure to comply
  
  (6) Every person who fails to comply with a requirement under subsection (1) or (5) is liable to pay to Her Majesty an amount equal to the amount that the person was required under that subsection to pay to the Receiver General. 
  
  ### Other failures to comply
  
  (7) Every institution or person that fails to comply with a requirement under subsection (2) with respect to money to be loaned, advanced or paid is liable to pay to Her Majesty an amount equal to the lesser of 
  (a) the total of money so loaned, advanced or paid, and 
  (b) the amount that the institution or person was required under that subsection to pay to the Receiver General. 
  
  ### Assessment
  
  (8) The Minister may assess any person for any amount payable under this section by the person to the Receiver General and, if the Minister sends a notice of assessment, sections 39 to 52 apply with any modifications that the circumstances require. 
  
  ### Time limit
  
  (9) An assessment of an amount payable under this section by a person to the Receiver General shall not be made more than four years after the notice from the Minister requiring the payment was received by the person. 
  
  ### Effect of payment as required
  
  (10) If an amount that would otherwise have been advanced, loaned or paid to or on behalf of a debtor is paid by a person to the Receiver General in accordance with a notice from the Minister issued under this section or with an assessment under subsection (8), the person is deemed for all purposes to have advanced, loaned or paid the amount to or on behalf of the debtor. 
  
  ### Recovery by deduction or set-off
  
  76 If a person is indebted to Her Majesty under this Act, the Minister may require the retention by way of deduction or set-off of any amount that the Minister may specify out of any amount that may be or become payable to that person by Her Majesty. 
  
  ### Acquisition of debtor’s property
  
  77 For the purpose of collecting debts owed by a person to Her Majesty under this Act, the Minister may purchase or otherwise acquire any interest in the person’s property that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption, and may dispose of any interest so acquired in any manner that the Minister considers reasonable. 
  
  ### Money seized from debtor
  
  78 (1) If the Minister has knowledge or suspects that a person is holding money that was seized by a police officer in the course of administering or enforcing the criminal law of Canada from another person who is liable to pay any amount under this Act (in this section referred to as the “debtor”) and that is restorable to the debtor, the Minister may in writing require the person to turn over the money otherwise restorable to the debtor, in whole or in part, to the Receiver General on account of the debtor’s liability under this Act. 
  
  ### Receipt of Minister
  
  (2) A receipt issued by the Minister for money turned over is a good and sufficient discharge of the requirement to restore the money to the debtor to the extent of the amount so turned over. 
  
  ### Seizure if failure to pay
  
  79 (1) If a person fails to pay an amount as required under this Act, the Minister may in writing give 30 days notice to the person, addressed to their latest known address, of the Minister’s intention to direct that the person’s things be seized and disposed of. If the person fails to make the payment before the expiry of the 30 days, the Minister may issue a certificate of the failure and direct that the person’s things be seized. 
  
  ### Disposition
  
  (2) Things that have been seized under subsection (1) shall be kept for 10 days at the expense and risk of the owner. If the owner does not pay the amount due together with all expenses within the 10 days, the Minister may dispose of the things in a manner the Minister considers appropriate in the circumstances. 
  
  ### Proceeds of disposition
  
  (3) Any surplus resulting from a disposition, after deduction of the amount owing and all expenses, shall be paid or returned to the owner of the things seized. 
  
  ### Exemptions from seizure
  
  (4) Anything of any person in default that would be exempt from seizure under a writ of execution issued by a superior court of the province in which the seizure is made is exempt from seizure under this section. 
  
  ### Person leaving Canada or defaulting
  
  80 (1) If the Minister suspects that a person has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice to the person served personally or sent by registered or certified mail addressed to their latest known address, demand payment of any amount for which the person is liable under this Act or would be so liable if the time for payment had arrived, and the amount shall be paid without delay despite any other provision of this Act. 
  
  ### Seizure
  
  (2) If a person fails to pay an amount required under subsection (1), the Minister may direct that things of the person be seized, and subsections 79(2) to (4) apply, with any modifications that the circumstances require. 
  
  ### Liability of directors
  
  81 (1) If a corporation fails to pay any amount as and when required under this Act, the directors of the corporation at the time it was required to pay it are jointly and severally or solidarily liable, together with the corporation, to pay it and any interest that is payable on it under this Act. 
  
  ### Limitations
  
  (2) A director of a corporation is not liable unless 
  (a) a certificate for the amount of the corporation’s liability has been registered in the Federal Court under section 74 and execution for that amount has been returned unsatisfied in whole or in part; 
  (b) the corporation has commenced liquidation or dissolution proceedings or has been dissolved, and a claim for the amount of the corporation’s liability has been proved within six months after the earlier of the date of commencement of the proceedings and the date of dissolution; or 
  (c) the corporation has made an assignment or a bankruptcy order has been made against it under the Bankruptcy and Insolvency Act, and a claim for the amount of the corporation’s liability has been proved within six months after the date of the assignment or bankruptcy order.  
  
  ### Diligence
  
  (3) A director of a corporation is not liable for a failure under subsection (1) if the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances. 
  
  ### Assessment
  
  (4) The Minister may assess any person for any amount payable by the person under this section and, if the Minister sends a notice of assessment, sections 39 to 52 apply with any modifications that the circumstances require. 
  
  ### Time limit
  
  (5) An assessment of any amount payable by a person who is a director of a corporation shall not be made more than two years after the person ceased to be a director of the corporation. 
  
  ### Amount recoverable
  
  (6) If execution referred to in paragraph (2)(a) has issued, the amount recoverable from a director is the amount remaining unsatisfied after execution. 
  
  ### Preference
  
  (7) If a director of a corporation pays an amount in respect of the corporation’s liability that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference to which Her Majesty would have been entitled had the amount not been so paid, and if a certificate that relates to the amount has been registered, the director is entitled to an assignment of the certificate to the extent of the director’s payment, which assignment the Minister is empowered to make. 
  
  ### Contribution
  
  (8) A director who satisfies a claim under this section is entitled to contribution from the other directors who were liable for the claim. 
  
  ## Evidence and Procedure 
  
  ### Sending by mail
  
  82 (1) For the purposes of this Act and subject to subsection (2), anything sent by registered, certified or first class mail is deemed to have been received by the person to whom it was sent on the day it was mailed. 
  
  ### Paying by mail
  
  (2) A person who is required under this Act to pay an amount is deemed not to have paid it until it is received by the Receiver General. 
  
  ### Proof of service by mail
  
  83 (1) If, under this Act, provision is made for sending by mail a request for information, a notice or a demand, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the request, notice or demand if the affidavit sets out that 
  (a) the officer has knowledge of the facts in the particular case; 
  (b) such a request, notice or demand was sent by registered or certified mail on a specified day to a specified person and address; and 
  (c) the officer identifies as exhibits attached to the affidavit the post office certificate of registration of the letter or a true copy of the relevant portion of the certificate and a true copy of the request, notice or demand. 
  
  ### Proof of personal service
  
  (2) If, under this Act, provision is made for personal service of a request for information, a notice or a demand, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the personal service and of the request, notice or demand if the affidavit sets out that 
  (a) the officer has knowledge of the facts in the particular case; 
  (b) such a request, notice or demand was served personally on a named day on the person to whom it was directed; and 
  (c) the officer identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand. 
  
  ### Proof of electronic delivery
  
  (2.1) If, under this Act, provision is made for sending a notice to a person electronically, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the notice if the affidavit sets out that 
  (a) the officer has knowledge of the facts in the particular case; 
  (b) the notice was sent electronically to the person on a named day; and 
  (c) the officer identifies as exhibits attached to the affidavit copies of 
  (i) an electronic message confirming that the notice has been sent to the person, and 
  (ii) the notice. 
  
  ### Proof of failure to comply
  
  (3) If, under this Act, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that, after a careful examination and search of the records, the officer has been unable to find in a given case that the return, application, statement, answer or certificate has been made by that person, is evidence that in that case the person did not make the return, application, statement, answer or certificate. 
  
  ### Proof of time of compliance
  
  (4) If, under this Act, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that, after a careful examination of the records, the officer has found that the return, application, statement, answer or certificate was filed or made on a particular day, is evidence that it was filed or made on that day. 
  
  ### Proof of documents
  
  (5) An affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person, is evidence of the nature and contents of the document. 
  
  ### Proof of no appeal
  
  (6) An affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Agency and that an examination of the records shows that a notice of assessment was mailed or otherwise sent to a person on a particular day under this Act and that, after a careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment was received within the time allowed for an objection or appeal to be filed under this Act, is evidence of the statements contained in the affidavit. 
  
  ### Presumption
  
  (7) If evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Agency, it is not necessary to prove the signature of the person or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn. 
  
  ### Proof of documents
  
  (8) Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister, the Commissioner of Customs and Revenue, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Act is deemed to be a document signed, made and issued by the Minister, the Commissioner of Customs and Revenue, the Commissioner or the officer, unless it has been called into question by the Minister or a person acting for the Minister or for Her Majesty. 
  
  ### Mailing or sending date
  
  (9) If a notice or demand that the Minister is required or authorized under this Act to send to a person is mailed, or sent electronically, to the person, the day of mailing or sending, as the case may be, is deemed to be the date of the notice or demand. 
  
  ### Date electronic notice sent
  
  (9.1) For the purposes of this Act, if a notice or other communication in respect of a person, other than a notice or other communication that refers to the business number of a person, is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister. 
  
  ### Date electronic notice sent – business account
  
  (9.2) For the purposes of this Act, a notice or other communication in respect of a person that is made available in electronic format such that it can be read or perceived by a person or computer system or other similar device and that refers to the business number of a person is presumed to be sent to the person and received by the person on the date that it is posted by the Minister in the secure electronic account in respect of the business number of the person, unless the person has requested, at least 30 days before that date, in a manner specified by the Minister, that such notices or other communications be sent by mail. 
  
  ### Date assessment made
  
  (10) If a notice of assessment has been sent by the Minister as required under this Act, the assessment is deemed to have been made on the day of sending of the notice of assessment. 
  
  ### Proof of return
  
  (11) In a prosecution for an offence under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed or delivered by or on behalf of the person charged with the offence or to have been made or signed by or on behalf of that person, is evidence that the return, application, certificate, statement or answer was filed or delivered by or on behalf of that person or was made or signed by or on behalf of that person. 
  
  ### Proof of return — printouts
  
  (12) For the purposes of this Act, a document presented by the Minister purporting to be a printout of the information in respect of a person received under section 23 by the Minister shall be received as evidence and, in the absence of evidence to the contrary, is proof of the return filed by the person under that section. 
  
  ### Proof of return — production of returns, etc.
  
  (13) In a proceeding under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed, delivered, made or signed by or on behalf of a person, is evidence that the return, application, certificate, statement or answer was filed, delivered, made or signed by or on behalf of that person. 
  
  ### Evidence
  
  (14) In a prosecution for an offence under this Act, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that an examination of the records shows that an amount required under this Act to be paid to the Receiver General has not been received by the Receiver General, is evidence of the statements contained in the affidavit. 
  
  ### Probative force of copy
  
  (15) Any copy of an original record made under section 71 that is purported to be certified by the Minister or an officer to be a copy of the original record 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. 
  
  ## Regulations 
  
  ### Regulations
  
  84 (1) The Governor in Council may make regulations prescribing any matter or thing that by this Act is to be or may be prescribed and generally to carry out the purposes and provisions of this Act. 
  
  ### Amendments to the schedule
  
  (1.1) The Governor in Council may, by regulation, amend the schedule by adding, deleting or varying the reference to an airport. 
  
  ### Effect
  
  (2) A regulation made under this Act has effect from the day it is published in the Canada Gazette or at any later time that may be specified in the regulation, unless it provides otherwise and  
  (a) has a relieving effect only; 
  (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act; 
  (c) is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette ; or  
  (d) gives effect to a budgetary or other public announcement, in which case the regulation shall not, unless paragraph (a), (b) or (c) applies, have effect before the day on which the announcement was made. 
  
  