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Canada Border Services Agency Act (S.C. 2005, c. 38)

Assented to 2005-11-03

Marginal note:R.S., c. 7 (2nd Supp.), s. 34(1); 1995, c. 41, s. 114; 2002, c. 22, s. 381(2)

101. Subsections 70(2) to (4) of the Act are replaced by the following:

  • Marginal note:Specific sum

    (2) The Minister may, under regulations of the Governor in Council, pay a specific sum in lieu of a drawback under subsection (1) in any case where a specific sum in lieu of a drawback of duties is granted under section 117 of the Customs Tariff.

  • Marginal note:Drawback on imported goods

    (2.1) On application, the Solicitor General of Canada may, under section 113 of the Customs Tariff, grant a drawback of the tax imposed under Part III and paid on or in respect of goods imported into Canada.

  • Marginal note:Application for drawback

    (3) An application for a drawback under subsection (1) shall be made in the prescribed form and contain the prescribed information and shall be filed with the Minister within such time and in such manner as the Governor in Council may, by regulation, prescribe.

  • Marginal note:Evidence

    (4) No drawback shall be granted under subsection (1) unless the person applying for the drawback provides such evidence in support of the application as the Minister may require.

Marginal note:R.S., c. 7 (2nd Supp.), s. 50(1); 1999, c. 17, par. 156(e)

  • 102. (1) Subsections 105(6) of the Act is replaced by the following:

    • Marginal note:Proof of documents

      (5.1) An affidavit of an officer of the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

      • (a) that the officer has charge of the appropriate records, and

      • (b) that a document annexed to the affidavit is a document or a true copy of a document, or a print-out of an electronic document, made by or on behalf of the Solicitor General of Canada or a person exercising the powers of that Minister or by or on behalf of a person,

      is evidence of the nature and contents of the document.

    • Marginal note:Proof of no objection

      (6) An affidavit of an officer of the Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

      • (a) that the officer has charge of the appropriate records,

      • (b) that the officer has knowledge of the practice of the Agency or the Canada Border Services Agency, as the case may be,

      • (c) that an examination of the records shows that a notice of determination or a notice of assessment was sent to a person on a named day pursuant to this Act, and

      • (d) that after careful examination of the records the officer was unable to find that a notice of objection to the determination or assessment was received within the time limited for it,

      is evidence of the statements contained in the affidavit.

  • Marginal note:R.S., c. 7(2nd Supp.), s. 50(1); 1999, c. 17, par. 156(e)

    (2) Subsection 105(9) of the Act is replaced by the following:

    • Marginal note:Presumption

      (9) Where 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 or the Canada Border Services Agency, as the case may be, it is not necessary to prove his or her signature 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.