Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Excise Act, 2001 (S.C. 2002, c. 22)

Full Document:  

Act current to 2019-06-20 and last amended on 2019-06-17. Previous Versions

PART 6Enforcement (continued)

Inspections

Marginal note:By whom

  •  (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) For the purposes of an inspection, audit or examination, the officer may

    • (a) subject to subsection (3), 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 the inspection or examination may be performed;

    • (c) require any individual to be present during the inspection, audit or examination and require that individual to answer all proper questions and to give to the officer all reasonable assistance;

    • (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; and

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

  • Marginal note:Prior authorization

    (3) If any place referred to in paragraph (2)(a) 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 paragraph (2)(a);

    • (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.

Marginal note:Custody of seized things

  •  (1) An officer who seizes a thing under section 260 may retain custody of the thing or transfer custody of it to any person that the officer may designate.

  • Marginal note:Retention of seized things

    (2) An officer may order that a thing seized under section 260 be retained or stored at the place from where it was seized and no person shall use, remove or dispose of the thing without the consent of the officer or other authorized person.

Marginal note:Copies of records

  •  (1) A person who seizes, inspects, audits, examines or is provided a record under section 260 may make, or cause to be made, one or more copies of the record.

  • Marginal note:Retention of records seized

    (2) No records that have been seized as evidence under section 260 shall be retained for a period of more than three months after the time of seizure unless, before the expiry of that period,

    • (a) the person from whom they were seized agrees to their further retention for a specified period;

    • (b) a judge is satisfied on application that, having regard to the circumstances, their further retention for a specified period is warranted and so orders; or

    • (c) judicial proceedings are instituted in which they may be required.

Marginal note:Officer must give notification of seizure

 An officer who seizes a thing under section 260 shall, without delay,

  • (a) report the circumstances of the seizure to the Commissioner; and

  • (b) if the officer has evidence that a person may be entitled to make an application under section 278 in respect of the thing, take all reasonable measures to ensure that notification of the seizure is sent to that person at their last known address.

Return or Disposal of Things Seized

Marginal note:Certain things not to be returned

 Despite any other provision of this Act, any alcohol, specially denatured alcohol, restricted formulation, raw leaf tobacco, excise stamp, tobacco product or cannabis product that is seized under section 260 must not be returned to the person from whom it was seized or any other person unless it was seized in error.

  • 2002, c. 22, s. 264
  • 2007, c. 18, s. 127
  • 2010, c. 12, s. 45
  • 2018, c. 12, s. 89

Marginal note:Return if security provided

 The Minister may, subject to this or any other Act of Parliament, return anything that has been seized under section 260 to the person from whom it was seized, or to any person authorized by that person, on receipt of security with a value equal to

  • (a) the value of the thing at the time of its seizure as determined by the Minister; or

  • (b) a lesser amount satisfactory to the Minister.

Marginal note:Dealing with things seized

  •  (1) The Minister may sell, destroy or otherwise deal with anything seized under section 260.

  • Marginal note:Excise stamps not to be sold

    (1.1) Despite subsection (1), the Minister shall not sell excise stamps that have been seized under section 260.

  • Marginal note:Restriction

    (2) Subject to the regulations, the Minister may sell

    • (a) seized spirits or specially denatured alcohol only to a spirits licensee;

    • (b) seized wine only to a wine licensee;

    • (c) seized raw leaf tobacco or a seized tobacco product only to a tobacco licensee;

    • (d) a seized restricted formulation only to a licensed user; and

    • (e) a seized cannabis product only to a cannabis licensee.

  • Marginal note:Payment of compensation

    (3) If a person would be entitled to the return of a thing if it were available to be returned, but it is not possible to return it, the person shall be paid

    • (a) if the thing was sold, the proceeds from the sale; and

    • (b) in any other case, the value of the thing at the time of its seizure as determined by the Minister.

  • 2002, c. 22, s. 266
  • 2007, c. 18, s. 128
  • 2010, c. 12, s. 46
  • 2018, c. 12, s. 90

Forfeitures

Marginal note:Forfeiture from time of contravention

 Subject to the reviews and appeals provided for under this Act, anything by means of or in relation to which a contravention under this Act was committed is forfeit to Her Majesty from the time of the contravention.

Marginal note:Thing no longer forfeit

 A thing in respect of which security is received under section 265 ceases to be forfeit from the time the security is received and the security shall be held as forfeit instead of the thing.

 
Date modified: