Generally it is only used when you have just committed an offence while attempting to enter Canada and by policy charges could be laid but for an unforeseen reason charges are not laid. Ie: CBSA Criminal Investigator or local police are not available.
EG: Caught with small about of Cocaine. RCMP are unavailable to lay a charge. BSO would / could proceed with committing on entry report. Evidence would be K19 (Customs Seizure information), officer notes etc....
You would be directed back or held for a hearing.
Offences....
19. For the purposes of paragraph 36(2)(d) of the Act, indictable offences under the following Acts of Parliament are prescribed:
(a) the Criminal Code;
(b) the Immigration and Refugee Protection Act;
(c) the Firearms Act;
(d) the Customs Act; and
(e) the Controlled Drugs and Substances Act.
