Excise Act, 2001 (S.C. 2002, c. 22)

Marginal note:Contravention of section 154

249 Every excise warehouse licensee who contravenes section 154 is liable to a penalty equal to the total of

• (a) $1,000, and

• (b) 50% of the duty that was imposed on the alcohol supplied in contravention of that section.

Marginal note:Contravention of section 158.511

249.1 Every person that contravenes section 158.511 is liable to a penalty equal to the amount determined by the formula

Marginal note:Failure to comply

250 Every person is liable to a penalty of not more than $25,000 if the person fails to comply with

• (a) section 206 or 207;

• (b) a requirement in a notice referred to in section 208 or 210;

• (c) a condition or requirement of a licence or registration issued to the person under this Act;

• (d) a condition or restriction imposed under section 143; or

• (e) the regulations.

Marginal note:Failure to answer demand

251 Every person who does not file a return as and when required under a demand issued under section 169 is liable to a penalty equal to $250.

Marginal note:Failure to file return

251.1 Every person who fails to file a return for a reporting period as and when required under this Act shall pay a penalty equal to the sum of

• (a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid before the end of the day on which the return was required to be filed, and

• (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed.

Marginal note:Penalty — electronic payment

251.11 Every person that fails to comply with subsection 163(2) is liable to a penalty equal to $100 for each such failure.

Marginal note:Dishonoured instruments

251.2 For the purposes of this Act and section 155.1 of the Financial Administration Act, any charge that becomes payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that becomes payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid.

Marginal note:Failure to provide information

252 Every person who fails to provide any information or record as and when required under this Act is liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.

Marginal note:False statements or omissions

253 Every person who knowingly, or under circumstances amounting to gross negligence, makes, or participates in, assents to or acquiesces in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) made in respect of a reporting period or activity is liable to a penalty equal to the greater of $250 and 25% of the total of

• (a) if the false statement or omission is relevant to the determination of an amount of duty payable by the person, the amount, if any, by which

  • (i) that duty payable

  exceeds

  • (ii) the amount that would be the duty payable by the person if the duty were determined on the basis of the information provided in the return; and

• (b) if the false statement or omission is relevant to the determination of a refund or any other payment that may be obtained under this Act, the amount, if any, by which

  • (i) the amount that would be the refund or other payment payable to the person if the refund or other payment were determined on the basis of the information provided in the return

  exceeds

  • (ii) the amount of the refund or other payment payable to the person.

Penalty Imposition

Marginal note:Notice of imposed penalty

• 254 (1) A penalty that a person is liable to pay under any of sections 233 to 253, other than section 251.1, may be imposed by the Minister by serving on the person a written notice of the imposed penalty or by sending the notice by registered or certified mail to the person’s last known address.

• Marginal note:Penalty is in addition to other sanction

  (2) A penalty may be imposed in addition to a seizure or forfeiture of a thing or the suspension or cancellation of a licence or registration under this Act that arises from the same event as the contravention in respect of which the penalty is imposed.

Marginal note:When penalty becomes payable

255 The amount of a penalty imposed on a person under section 254 is payable by the person to the Receiver General at the time it is imposed.

Marginal note:Waiving or reducing failure to file penalty

255.1 The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or reduce any penalty payable by the person under section 251.1 in respect of a return for the reporting period.

Marginal note:Interest on penalty during review period

256 Despite subsection 170(1), if a request is made under subsection 271(1) for a decision of the Minister in respect of a penalty imposed under section 254, no interest is payable in respect of the penalty for the period beginning on the day on which the request is made and ending on the day on which the Minister gives notice of the decision under subsection 273(2) or, if the decision is appealed to the Federal Court under section 276, the day on which the appeal is resolved.

Marginal note:Review of imposed penalty

257 The debt due to Her Majesty as a result of a penalty imposed under section 254 is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided under this Act.

Search Warrants

Marginal note:Information for search warrant

• 258 (1) A judge may at any time issue a warrant signed by the judge authorizing an officer to search a building, receptacle or place for a thing and to seize it if the judge is satisfied by information on oath that there are reasonable grounds to believe that there will be found in the building, receptacle or place anything that there are reasonable grounds to believe will afford evidence in respect of a contravention under this Act.

• Marginal note:Form of search warrant

  (2) A warrant must refer to the contravention for which it is issued, identify the building, receptacle or place to be searched and be reasonably specific as to the thing to be searched for and seized.

• Marginal note:Endorsement of search warrant

  (3) If the building, receptacle or place is in a territorial division other than that in which the judge has jurisdiction, the judge may issue the warrant and the warrant may be executed in the other territorial division after it has been endorsed by a judge having jurisdiction in that territorial division.

• Marginal note:Effect of endorsement

  (4) An endorsement that is made on a warrant as provided for in subsection (3) is sufficient authority to the officers to whom it was originally directed, and to all officers within the jurisdiction of the judge by whom it is endorsed, to execute the warrant and to deal with the things seized in accordance with section 489.1 of the Criminal Code or as otherwise provided by law.

• Marginal note:Seizure of things not specified

  (5) An officer who executes a warrant may seize, in addition to the things mentioned in the warrant,

  • (a) anything by means of or in relation to which the officer believes on reasonable grounds that a provision of this Act has been contravened; or

  • (b) anything that the officer believes on reasonable grounds will afford evidence in respect of a contravention under this Act.

• Marginal note:Execution of search warrant

  (6) A warrant shall be executed during the period between 6:00 a.m. and 9:00 p.m. unless

  • (a) the judge is satisfied that there are reasonable grounds for it to be executed outside of that period;

  • (b) the reasonable grounds are included in the information; and

  • (c) the warrant authorizes that it be executed outside of that period.

• Marginal note:Operation of computer system and copying equipment

  (7) An officer authorized under this section to search a computer system for data may

  • (a) use or cause to be used any computer system at the building or place to search any data contained in or available to the computer system;

  • (b) use or cause to be used any equipment at the building or place to make a copy of the data and to render it in any form; and

  • (c) seize a copy or rendering made under paragraph (b) that may afford evidence in respect of a contravention under this Act.

• Marginal note:Duty of person in possession or control

  (8) Every person who is in possession or control of any building or place in respect of which a search described by subsection (7) is carried out shall, on presentation of the warrant, provide to the officer carrying out the search all assistance that is necessary to carry out the search.

• Marginal note:Application of section 490 of Criminal Code

  (9) Section 490 of the Criminal Code applies in respect of anything seized under this section.

• Marginal note:Extended meaning of judge

  (10) In this section and paragraph 262(2)(b), judge also means a justice who is authorized under the Criminal Code to issue a search warrant.

Marginal note:Warrant not necessary in exigent circumstances

259 An officer may exercise any of the powers referred to in subsection 258(1) without a warrant if the conditions for obtaining a warrant exist but by reason of exigent circumstances it would not be practical to obtain one.

Inspections

Marginal note:By whom

• 260 (1) An officer may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records, processes, property or premises of a person in order to determine whether that or any other person is in compliance with this Act.

• Marginal note:Powers of officer

  (2) Subject to subsection (3), the officer may, at all reasonable times, for any purpose related to the administration or enforcement of this Act

  • (a) enter any place in which the officer reasonably believes the person keeps records or carries on any activity to which this Act applies;

  • (b) stop a conveyance or direct that it be moved to a place where an inspection or examination may be performed;

  • (c) require any person to give the officer all reasonable assistance, to answer all proper questions relating to the administration or enforcement of this Act and

    • (i) to attend with the officer at a place designated by the officer, or by video-conference or by another form of electronic communication, and to answer the questions orally, and

    • (ii) to answer the questions in writing, in any form specified by the officer;

  • (d) open or cause to be opened any receptacle that the officer reasonably believes contains anything to which this Act applies;

  • (e) take samples of anything free of charge;

  • (f) seize anything by means of or in relation to which the officer reasonably believes this Act has been contravened; and

  • (g) require any person to give the officer all reasonable assistance with anything the officer is authorized to do under this Act.

• Marginal note:Prior authorization

  (3) If any place referred to in subsection (2) is a dwelling-house, the officer may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (4).

• Marginal note:Warrant to enter dwelling-house

  (4) A judge may issue a warrant authorizing an officer to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application by the Minister, a judge is satisfied by information on oath that

  • (a) there are reasonable grounds to believe that the dwelling-house is a place referred to in subsection (2);

  • (b) entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act; and

  • (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused.

• Marginal note:Orders if entry not authorized

  (5) If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act, the judge may, to the extent that access was or may be expected to be refused and that a record or property is or may be expected to be kept in the dwelling-house,

  • (a) order the occupant of the dwelling-house to provide an officer with reasonable access to any record or property that is or should be kept in the dwelling-house; and

  • (b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act.

• Marginal note:Definition of dwelling-house

  (6) In this section, dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes

  • (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and

  • (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence.