CBSA Remission Policy pursuant to the Service Fees Act
The CBSA Remissions Policy takes effect . It falls under the Service Fees Act. This policy explains how the CBSA refunds fees or charges when our service standards are not met.
You do not have to apply for a refund. They are automatically paid by July 1 of the following fiscal year. The CBSA fiscal year begins April 1 and ends March 31.
More information on individual fees can be found in the links of Appendix A.
1. Effective date
1.1 This policy instrument takes effect on .
1.2 This policy applies to a request for service or application received by the Canada Border Services Agency (CBSA) on or after .
2. Application
2.1 This policy applies to fees that are subject to section 7 of the Service Fees Act (SFA) and administered by the CBSA. Fee has the same meaning as outlined in section 2(1) of the SFA. These fees are set out in Appendix A.
2.2 This policy applies to the remission of a fee to a fee-payer on the portion of the fee paid in respect of a service standard that was not met.
3. Context
3.1 This policy is made pursuant to the requirements of section 4.2.4 of Treasury Board of Canada Secretariat’s (TBS) Directive on Charging and Special Financial Authorities.
3.2 This policy includes links to subordinate remission policies in Appendix A.
4. Requirements
4.1 Remissions made under section 7 of the SFA are to be granted to a fee-payer in the form of a refund or other manner set out in the relevant subordinate program policies. Payments will be issued before July 1st of the following fiscal year. Fiscal year means the period beginning April 1 in one year and ending on March 31 in the next year.
4.2 No payment of interest will be made on remissions made under section 7 of the SFA.
5. Monitoring and Reporting
5.1 Reporting on service fee remissions will be completed annually in the CBSA’s Service Fees Report, in accordance with Treasury Board policy and direction.
6. References
Low-materiality Fees Regulations
Treasury Board: Directive on Charging and Special Financial Authorities
7. Appendix A: Information on program fees
Subordinate program policies on individual program fees provide greater detail regarding the remission processes and procedures in the application of this remission policy. Each subordinate policy sets out:
- The considerations under which a remission will or will not be issued for each fee subject to SFA sections 4-7. This includes the criteria to determine the proportion of the fee to be remitted
- The process(es) used to issue a remission
- Conditions that affect when or how remissions will be issued. This means programs may stipulate instances when remissions will not be issued and
- Contact information for those seeking further information
The remissions policy applies to the following fees:
| Fee name | Authority | Additional reference information |
|---|---|---|
Customs brokers licence fee |
Customs Brokers Licensing Regulations, s.11(1) and (2) |
Service Standards and Subordinate Remission Policy |
Customs Broker Professional Examination Fee |
Service Standards and Subordinate Remission Policy | |
Customs Sufferance Warehouse Licensing Fee |
This service fee has been discontinued. In the event that the fee is re-instated, the application of the remission policy would be considered | |
CANPASS air |
Presentation of Persons Regulations, s.24(2) |
This service fee has been discontinued. In the event that the fee is re-instated, the application of the remission policy would be considered |
CANPASS private boat |
Presentation of Persons Regulations, s.24(1) ($40) |
This service fee has been discontinued. In the event that the fee is re-instated, the application of the remission policy would be considered |
The remissions policy is not applicable to the following fees:
| Fee name | Authority | Additional reference information |
|---|---|---|
CANPASS corporate aircraft |
Presentation of Persons Regulations, s.24(1) |
Not subject to remissions based on Low-materiality Fees Regulations |
CANPASS private aircraft |
Presentation of Persons Regulations, s.24(1) |
Not subject to remissions based on Low-materiality Fees Regulations |
NEXUS |
Presentation of Persons Regulations, s.24(1) |
Not subject to the SFA under the Customs Act 11.1(4) (reciprocal fee under an international agreement) |
FAST driver program |
Presentation of Persons Regulations, s.24(1) |
Not subject to the SFA under the Customs Act 11.1(4) (reciprocal fee under an international agreement) |
Remote areas pilot (QU) |
Presentation of Persons Regulations, s.24(3) |
Not subject to remissions based on Low-materiality Fees Regulations |
Remote area border crossing (RABC) Permit Fee |
Not subject to remissions based on Low-materiality Fees Regulations |
|
After-hours Immigration Examination Fee |
Fee is subject to SFA definition s.2(e) recovery of costs. Service standard and remissions fees are not applicable under this definition per SFA s.3(1) |
|
Recovery of Removals costs |
Fee is subject to SFA definition s.2(e) recovery of costs. Service standard and remissions fees are not applicable under this definition per SFA s.3(1) |
|
Warehouse storage charges |
Storage of Goods Regulations, ss.4 and 6 and the schedule |
Fee is subject to SFA definition s.2(e) recovery of costs. Service standard and remissions fees are not applicable under this definition per SFA s.3(1) |
Customs Special Services Charges |
Fee is subject to SFA definition s.2(e) recovery of costs. Service standard and remissions fees are not applicable under this definition per SFA s.3(1) |
|
Goods imported as mail |
Not subject to remissions based on Low-materiality Fees Regulations |
|
Copies of records |
Not subject to remissions based on Low-materiality Fees Regulations |