Customs Tariff (S.C. 1997, c. 36)

Marginal note:Regulations

77.7 The Governor in Council may make regulations for carrying out the purposes of sections 77.1 to 77.6 and may, by order, suspend a surtax or rate in whole or in part from application to any goods or any class of goods.

Marginal note:Decision of Governor in Council final

77.8 The decision of the Governor in Council is final on any question that may arise regarding the application of the surtax or rate imposed under sections 77.1 to 77.6.

Marginal note:Expiry date

77.9 Sections 77.1 to 77.8 cease to have effect on December 11, 2013.

Marginal note:Surtax

• 78. (1) If at any time it appears to the satisfaction of the Governor in Council, on a report of the Minister, that Canada’s external financial position and its balance of payments are such as to require special measures respecting Canadian imports, the Governor in Council may, by order, subject goods that originate in a country or that are entitled to any tariff treatment under regulations made under section 16, or any class of such goods, to a surtax that is in addition to the duties imposed under this Act.

• Marginal note:Amount of surtax

  (2) A surtax referred to in subsection (1) may differ in amount for different goods or classes of goods.

• Marginal note:Order ceases to have effect unless approved by Parliament

  (3) An order the period of which is longer than 180 days ceases to have effect on the one hundred and eightieth day after it is made if Parliament is then sitting or, if Parliament is not then sitting, at the end of the fifteenth sitting day of the next sitting of Parliament, unless before that day the order is approved by a resolution adopted by both Houses of Parliament.

• Marginal note:Meaning of “sitting day”

  (4) For the purposes of subsection (3), a day on which either House of Parliament sits is deemed to be a sitting day.

Marginal note:Goods in transit

79. An order made under any of the following provisions may provide that goods that are in transit to Canada at the time the order comes into force are entitled to the tariff treatment that was applicable to those goods immediately before that time:

• (a) subsection 53(2);

• (b) subsection 55(1);

• (c) section 60;

• (d) subsection 63(1);

• (e) subsection 69(2);

• (f) subsection 70(2);

• (g) subsection 71.01(1);

• (h) subsection 71.1(2);

• (i) subsection 71.41(1);

• (j) subsection 71.5(1);

• (k) subsection 71.6(1).