23Wool scoured or carbonized

#### 23 Wool scoured or carbonized (1) Where the owner of any shorn wool that has become liable to tax or to previous tax sends that wool to another person for scouring or carbonizing, the owner shall forthwith apply to the Commissioner, in the prescribed manner, for a scouring‑carbonizing note in respect of that wool and, upon receipt of the note, shall furnish it to the person to whom the wool has been sent for scouring or carbonizing. (2) Where the owner of any shorn wool that has become liable to tax or to previous tax scours or carbonizes that wool, he shall, before commencing to scour or carbonize the wool, unless he requires the wool exclusively for his own use in the manufacture of goods, apply to the Commissioner, in the prescribed manner, for a scouring‑carbonizing note in respect of that wool. (3) A person who scours or carbonizes shorn wool that has become liable to tax or to previous tax and to whom a scouring‑carbonizing note in respect of that wool is given or delivered in accordance with this section shall, upon completion of the scouring or carbonizing of that wool, complete the note by inserting in the note full particulars of the wool after the scouring or carbonizing by him. (4) Where shorn wool that is scoured or carbonized in accordance with subsection (3) is not owned by the scourer or carbonizer, he shall, when he delivers the scoured or carbonized wool, furnish the signed scouring‑carbonizing note to the owner of the wool or, if the wool is to be delivered to another person for carbonizing, to that other person. (5) When a scouring‑carbonizing note in respect of shorn wool has been completed, the owner of the wool shall forthwith, in the prescribed manner, furnish the note to the Commissioner and apply to the Commissioner for a certificate by the Commissioner under subsection 20(1) in respect of the scoured and carbonized wool specified in the note. Penalty: $2,000. (6) An offence under this section is an offence of strict liability. > Note: For strict liability, see section 6.1 of the Criminal Code.