Ottawa, July 13, 2010

Archived - Government of Canada Seeks to Protect Agents of the Crown Collecting the GST/HST and the Air Travellers Security Charge From Civil Liability Claims

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The Department of Finance today announced proposed legislation to protect agents of the Crown who charge, collect and remit the Goods and Services Tax/Harmonized Sales Tax (GST/HST) and the Air Travellers Security Charge (ATSC) on behalf of the Government of Canada from civil liability claims. 

Pursuant to section 221(1) of the Excise Tax Act, those who charge, collect and remit the GST or HST to the Government under the Act do so as agents of the Crown. Similarly, subsection 14(1) of the Air Travellers Security Charge Act designates those who charge, collect and remit the ATSC to be agents of the Crown. In keeping with the protection from civil claims already provided under the Income Tax Act and other federal statutes, the Government proposes to extend the same protection to agents of the Crown who collect the GST/HST and the ATSC in intended compliance with their statutory obligations.

The proposal would apply to past and future transactions. However, the proposed amendments will not affect any case that has been subject to a final determination by the courts before today’s date.

References in the proposed legislation to Announcement Date should be read as referring to today’s date.

Comments on the proposed legislation will be accepted until August 11, 2010. The Government will then consider these comments and introduce legislation at an early opportunity. Comments may be submitted to or to:

Tax Policy Branch
Department of Finance
140 O’Connor Street
Ottawa, Ontario
K1A 0G5

For further information, media may contact:

Jack Aubry
Media Relations
Department of Finance

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