Excise Tax Act (R.S.C., 1985, c. E-15)

Marginal note:Recovery by deduction or set-off

318. Where a person is indebted to Her Majesty in right of Canada under this Part, the Minister may require the retention by way of deduction or set-off of such amount as the Minister may specify out of any amount that may be or become payable to that person by Her Majesty in right of Canada.

Marginal note:Acquisition of debtor’s property

319. For the purpose of collecting debts owed by a person to Her Majesty in right of Canada under this Part, the Minister may purchase or otherwise acquire any interest in the person’s property that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption, and may dispose of any interest so acquired in such manner as the Minister considers reasonable.

Marginal note:Moneys seized from tax debtor

• 320. (1) If the Minister has knowledge or suspects that a particular person is holding moneys that were seized by a police officer in the course of administering or enforcing the criminal law of Canada from another person who is liable to make a payment under this Part (in this section referred to as the “tax debtor”) and that are restorable to the tax debtor, the Minister may, in writing, require the particular person to turn over the moneys otherwise restorable to the tax debtor, in whole or in part, to the Receiver General on account of the tax debtor’s liability under this Part.

• Marginal note:Receipt of Minister

  (2) A receipt issued by the Minister for moneys turned over as required under this section is a good and sufficient discharge of the requirement to restore the moneys to the tax debtor to the extent of the amount so turned over.

Marginal note:Seizure of chattels

• 321. (1) Where a person fails to pay an amount as required under this Part, the Minister may give thirty days notice to the person by registered or certified mail addressed to the person’s latest known address of the Minister’s intention to direct that the person’s goods and chattels be seized and sold, and, if the person fails to make the payment before the expiration of the thirty days, the Minister may issue a certificate of the failure and direct that the person’s goods and chattels be seized.

• Marginal note:Idem

  (2) Property seized under this section shall be kept for ten days at the expense and risk of the owner and, if the owner does not pay the amount due together with all expenses within the ten days, the property seized shall be sold by public auction.

• Marginal note:Idem

  (3) Except in the case of perishable goods, notice of a sale referred to in subsection (2) setting out the time and place thereof, together with a general description of the property to be sold shall, a reasonable time before the goods are sold, be published at least once in one or more newspapers of general local circulation.

• Marginal note:Idem

  (4) Any surplus resulting from a sale referred to in subsection (2), after deduction of the amount owing and all expenses, shall be paid or returned to the owner of the property seized.

• Marginal note:Idem

  (5) Such goods and chattels of any person in default as would be exempt from seizure under a writ of execution issued out of a superior court of the province in which the seizure is made are exempt from seizure under this section.