Canada Transportation Act (S.C. 1996, c. 10)

Marginal note:Annual adjustment of levy

• 155.4 (1) The levy for the carriage, on a railway, of crude oil is to be adjusted annually so that the levy in any following year is an amount equal to the product of

  • (a) the levy that would have been payable in that following year if no adjustment had been made under this section with respect to that following year, and

  • (b) the ratio that the Consumer Price Index for the calendar year next before that following year bears to the Consumer Price Index for the calendar year next before that calendar year.

• Marginal note:Consumer Price Index

  (2) For the purposes of this section,

  • (a) a reference to the Consumer Price Index for any 12-month period means the average of the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, for each month in that 12-month period;

  • (b) if at any time the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, is adjusted to reflect a new time basis, a corresponding adjustment is to be made in the Consumer Price Index for any 12-month period that is used for the purpose of calculating the levy under this section; and

  • (c) if at any time the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, is adjusted to reflect a new content basis, that adjustment does not affect the operation of this section.

• Marginal note:Regulations

  (3) The Governor in Council may, on the recommendation of the Minister, make regulations respecting the manner in which the average of the Consumer Price Index for any 12-month period is to be determined and the manner of expressing any such average that is determined to be a fraction of a whole number.

• Marginal note:Adjusted levy to be published

  (4) The Minister shall cause the levy for the carriage of crude oil that is adjusted in accordance with this section to be published in the Canada Gazette as soon as it is available, and the levy so published is admissible in any proceedings as conclusive proof of the levy for the year in question.

Marginal note:Levy — other traffic

155.5 The levy for the carriage, on a railway, of any traffic, other than crude oil, that is specified in the regulations — or for the carriage of any traffic or any class of traffic, other than crude oil, that is specified in the regulations — is the amount specified in the regulations, or calculated in accordance with them.

Marginal note:Additional levy

• 155.6 (1) If an amount is charged to the Consolidated Revenue Fund under section 153.6, the Minister may, by order, direct that every railway company that, on a railway, carries traffic for which there is a levy under section 155.3 or 155.5 pay, in accordance with the order, an additional levy in the amount specified in the order, or calculated in accordance with it.

• Marginal note:Revocation

  (2) If such an order is made, the Minister shall revoke it as soon as feasible after an amount equal to the amount charged to the Consolidated Revenue Fund under section 153.6 has been credited to the Consolidated Revenue Fund out of amounts standing to the credit of the Fund and the Minister is satisfied that the terms and conditions in relation to the charging of that amount under that section have been met.

Marginal note:Obligation to pay

• 155.7 (1) Every railway company that is the first to carry, at a rate other than an interswitching rate, traffic in respect of which there is a levy under section 155.3 or 155.5 after the traffic has been loaded — and every railway company that is directed by an order made under section 155.6 to pay a levy — shall pay to the Receiver General an amount equal to the amount of the levy, applicable to the traffic carried by it, or that is required to be paid under the order, as the case may be,

  • (a) within 30 days after the expiry of the calendar quarter in which the levy became due; or

  • (b) if a regulation made under paragraph 155.97(d) is in force, before the expiry of the period specified in or determined under that regulation.

• Marginal note:When levy is due — sections 155.3 and 155.5

  (2) A levy under section 155.3 or 155.5 becomes due on the first day on which the traffic is carried, at a rate other than an interswitching rate, by the railway company that is the first to carry the traffic after it has been loaded.

• Marginal note:When levy is due — section 155.6

  (3) A levy imposed by an order made under section 155.6 becomes due on the day provided for in the order.

• Marginal note:Meaning of calendar quarter

  (4) In this section, calendar quarter means a three-month period that begins on the first day of January, April, July or October.

Marginal note:Interest on unpaid amounts

• 155.8 (1) If any portion of a levy is not paid by a railway company as required by subsection 155.7(1), the company shall pay to the Receiver General interest on that portion — calculated and compounded monthly at the rate of interest determined under the regulations made under section 155.1 of the Financial Administration Act — beginning on the day on which the payment was required to be made and ending on the day before the day on which the payment is received by the Receiver General.

• Marginal note:Partial payment

  (2) If a partial payment is made, the period for which interest is payable in respect of the amount paid ends on the day before the day on which the partial payment is received by the Receiver General.

Marginal note:Debt due to Her Majesty

155.81 All amounts payable under subsection 155.7(1) and section 155.8 are debts due to Her Majesty in right of Canada and are recoverable in any court of competent jurisdiction from the railway company that is required to pay them.

Marginal note:Power to require information

155.82 The Minister may direct that a railway company provide, in the specified form and within the specified period, information or documents that he or she considers necessary for the purposes of ensuring compliance with this Division.

Marginal note:Discontinuation and reimposition

• 155.83 (1) The Minister may, by order, discontinue the application of subsections 113(2.1) and 155.7(1) in respect of the carriage of any traffic — indefinitely or until a time specified in the order — or, by order, reimpose the application of those subsections in respect of the carriage of that traffic if it has been discontinued indefinitely.

• Marginal note:Annual adjustment of levy unaffected

  (2) The making of an order under subsection (1) does not affect the operation of section 155.4 in respect of any levy.

Marginal note:Records and books of account

• 155.84 (1) Every railway company that is required to pay an amount under subsection 155.7(1) shall keep at their place of business in Canada, or at any other place in Canada that may be designated by the Minister, records and books of account that set out

  • (a) the amount that is payable by the railway company under that subsection;

  • (b) the type and quantity of the traffic in respect of which that amount is payable;

  • (c) if the traffic to which that amount relates is traffic in respect of which there is a levy under section 155.3 or 155.5, the day on which the traffic was first carried, at a rate other than an interswitching rate, by the railway company after it was loaded and the place from which it was first carried by it after the loading; and

  • (d) if the traffic to which that amount relates is traffic in respect of which there is a levy imposed by an order made under section 155.6, the day on which the traffic was carried by the railway company, the place from which it was carried and the place to which it was carried.

• Marginal note:Disposal of records

  (2) Every railway company that is required by subsection (1) to keep records and books of account shall, unless otherwise authorized by the Minister, retain those records and books of account, and every account or voucher that is necessary to verify the information contained in them, until the expiry of six years after the end of the year to which the records or books of account relate.

• Marginal note:Examination of records

  (3) Every railway company that is required by subsection (1) to keep records and books of account shall, at all reasonable times, make the records and books of account, and every account or voucher that is necessary to verify the information contained in them, available to any person designated under subsection 155.85(1) and give that person every facility that is necessary to examine them.

Marginal note:Designation

• 155.85 (1) The Minister may designate persons or classes of persons for the purposes of the administration and enforcement of subsection 155.7(1) or section 155.84.

• Marginal note:Certificate of designation

  (2) Every person who is designated under subsection (1) is to be provided with a certificate of their designation that must be produced, on request, to the owner, occupier or person in charge of any place referred to in subsection 155.86(1) when the designated person enters the place.

Marginal note:Inspection

• 155.86 (1) A person who is designated under subsection 155.85(1) may, for a purpose related to verifying compliance with subsection 155.7(1) or section 155.84, enter any place in which they have reasonable grounds to believe there are any records, books of account, accounts, vouchers or other documents relating to amounts payable under subsection 155.7(1).

• Marginal note:Powers on entry

  (2) The designated person may, for the purpose referred to in subsection (1),

  • (a) examine anything in the place, including any document;

  • (b) use any means of communication in the place, or cause it to be used;

  • (c) use any computer system in the place, or cause it to be used, to examine data contained in or available to it, or reproduce the data, or cause it to be reproduced, in the form of a printout or other intelligible output and remove any printout or output for examination or copying;

  • (d) prepare a document, or cause one to be prepared, based on the data;

  • (e) use any copying equipment in the place, or cause it to be used;

  • (f) take photographs or make recordings or sketches of anything in the place;

  • (g) prohibit or limit access to all or part of the place or to anything in the place; and

  • (h) remove anything from the place for the purpose of examination.

• Marginal note:Persons accompanying designated person

  (3) The designated person may be accompanied by any person who they believe is necessary to help them exercise their powers or perform their duties or functions under this section.

• Marginal note:Assistance

  (4) The owner or person in charge of the place and every person in the place shall give all assistance that is reasonably required to enable the designated person to exercise their powers or perform their duties or functions under this section and shall provide any documents or information, and access to any data, that is reasonably required.

Marginal note:Warrant to enter dwelling-house

• 155.87 (1) If the place referred to in subsection 155.86(1) is a dwelling-house, the designated person may enter it without the occupant’s consent only under the authority of a warrant issued under subsection (2).

• Marginal note:Authority to issue warrant

  (2) On ex parte application, a justice of the peace may issue a warrant authorizing the designated person to enter a dwelling-house, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that

  • (a) the dwelling-house is a place referred to in subsection 155.86(1);

  • (b) entry to the dwelling-house is necessary for the purpose of that subsection; and

  • (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused by, or that consent to entry cannot be obtained from, the occupant.