Canada Transportation Act

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.