Marginal note:Time limit

• 37. (1) No proceedings in respect of a violation may be commenced later than six months after the subject-matter of the proceedings became known to the Superintendent, in the case of a minor violation, or two years after the subject-matter of the proceedings became known to the Superintendent, in the case of a serious violation or a very serious violation.

• Marginal note:Certificate of Superintendent

  (2) A document appearing to have been issued by the Superintendent, certifying the day on which the subject-matter of any proceedings became known to the Superintendent, is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and is, in the absence of evidence to the contrary, proof of the matter asserted in it.

Marginal note:Remission

• 37.1 (1) The Superintendent may remit all or part of any assessment or interim assessment made under section 23 or 23.1 or any penalty imposed under this Act, including any interest on that assessment, interim assessment or penalty.

• Marginal note:Conditions

  (2) A remission may be conditional or unconditional.

Marginal note:Debt write-off

• 37.2 (1) The Superintendent may write off from the accounts of the Office all or part of any debt referred to in subsection 23.2(2) or 31(1) that has been determined to be uncollectible or for which further administrative expense or other costs of collecting the debt are not justifiable in relation to the amount of the debt or the probability of collection.

• Marginal note:Effect of write-off

  (2) The writing-off of any debt does not affect any right of Her Majesty to collect or recover the debt.

• Marginal note:Financial Administration Act

  (3) The regulations made under subsection 25(1) of the Financial Administration Act do not apply to the writing off of a debt under this section.

Marginal note:Power to make regulations

38. The Governor in Council may make regulations

• (a) prescribing anything that is required or authorized by this Act to be prescribed; and

• (b) prescribing the way in which anything that is required or authorized by this Act to be prescribed shall be determined.