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Excise Act (R.S.C., 1985, c. E-14)

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Act current to 2022-11-16 and last amended on 2022-07-01. Previous Versions

PART IGeneral (continued)

Bonding and Warehousing (continued)

Marginal note:Goods entered for warehouse

 Goods entered for warehouse shall be marked and described in such manner as may be prescribed by ministerial regulations.

  • R.S., 1985, c. E-14, s. 59
  • 1999, c. 17, s. 144(E)

Marginal note:Marking of warehoused containers

 All packages, cartons, boxes, crates and other containers of any description containing goods warehoused in a bonding warehouse by the manufacturer of the goods shall, at the time they are so warehoused, be marked and identified in a manner prescribed by the regulations.

  • R.S., 1985, c. E-14, s. 60
  • 1989, c. 22, s. 9

Marginal note:Stowage in warehouse

 Goods warehoused in a bonding warehouse shall be stowed or arranged therein in a manner prescribed by the regulations or, in the absence of any applicable regulations, in such manner that the casks, boxes or packages described in each entry for warehousing are placed together in separate lots and, except in the case of manufactured tobacco or cigars, in such manner that the casks, boxes or packages described in one entry are not intermixed with those described in another entry.

  • R.S., c. E-12, s. 59
  • R.S., c. 15(1st Supp.), s. 12

Marginal note:To be marked or numbered when required

 Whenever the marks or numbers on any goods in warehouse have been omitted, or have been defaced or otherwise become illegible, or whenever the goods are not stowed or arranged in compliance with the requirements of this Act or the regulations, the owner of the goods shall, within one week, on being required to do so, mark, number, arrange or stow them, as the case may be, to the satisfaction of the collector for the district or excise division in which the warehouse is located, or of any inspector.

  • R.S., c. E-12, s. 60
  • R.S., c. 15(1st Supp.), s. 12

Marginal note:Entries to be refused until compliance

 Except as otherwise provided in this Act, the collector or other officer, in whose charge goods warehoused under this Act or any other Act relating to warehousing are placed, shall refuse all warehousing transactions until the owner of the goods or his agent has complied with all conditions with respect thereto required by this or any other Act, or by any regulations made by virtue of this or any other Act.

  • R.S., c. E-12, s. 62

Marginal note:Forms of entries

 All entry papers, either for warehouse, ex-warehouse for removal or other purposes, shall be made in such forms and shall be attested in such manner as the Minister directs.

  • R.S., c. E-12, s. 63

Powers and Duties of Officers

Marginal note:Minister and inspecting officers

  •  (1) The Minister or other person acting as Minister and every superior officer has and may exercise in each and every excise division all the powers and rights conferred by this Act on the collector or any other officer.

  • Marginal note:Power to delegate

    (2) The Minister may authorize a superior officer to exercise on his behalf the powers or any of them conferred on him by this Act.

  • R.S., c. E-12, s. 64

Marginal note:Officers of excise

  •  (1) All persons employed for the purposes of this Act, including members of the Royal Canadian Mounted Police, are officers of excise.

  • Marginal note:Persons to have powers and duties of officers

    (2) All members of any police force designated under subsection (4) have the powers and duties of an officer for the purposes of any of sections 69, 70 and 88, subsection 163(3), section 177, subsection 225(2), sections 226 and 227, subsections 233(3) and 239.1(2) and section 255 that are specified in the designation.

  • Marginal note:Persons deemed to be officers

    (3) All members of any police force designated under subsection (4) shall be deemed to be officers for the purposes of any of sections 76, 79, 82, 84, 97 and 107, subsection 117(1) and section 124 that are specified in the designation.

  • Marginal note:Designation of police forces

    (4) The Minister and the Minister of Public Safety and Emergency Preparedness may designate any police force in Canada for the purposes of any of the provisions referred to in subsections (2) and (3) that are specified in the designation, subject to any terms and conditions specified in the designation, for any period specified in the designation.

  • Marginal note:Designation may be varied or cancelled

    (5) The Minister and the Minister of Public Safety and Emergency Preparedness may at any time vary or cancel a designation made under subsection (4).

  • Marginal note:Designation to be published

    (6) A designation made under subsection (4), and any variation or cancellation of one, shall be published in the Canada Gazette and shall not be effective before it is so published.

  • R.S., 1985, c. E-14, s. 66
  • 1994, c. 37, s. 3
  • 2005, c. 10, s. 34

Marginal note:Power to administer oaths

 Every superior officer, and every collector, and such other officers as are designated by the Governor in Council are hereby empowered and authorized to administer all oaths and receive all declarations required or authorized by this Act.

  • R.S., c. E-12, s. 66

Marginal note:Power to examine on oath

  •  (1) Any superior officer of excise or collector, the chief or any divisional chief officer of the preventive service and any other officer designated by the Minister may conduct any inquiry or investigation in matters relating to the excise, and may summon before him any person and may examine him and require him to give evidence on oath, orally or in writing, or on solemn affirmation if he is entitled to affirm in civil matters, on any matter pertinent to the inquiry or investigation, and any person thus authorized to conduct an inquiry or investigation may administer the oath or affirmation.

  • Marginal note:May issue subpoena or summons

    (2) Any officer authorized to conduct any inquiry or investigation pursuant to subsection (1) may for the purpose thereof issue a subpoena or other request or summons, requiring and commanding any person named therein to appear at the time and place mentioned therein, and then and there to testify to all matters within his knowledge relative to the subject-matter of the investigation, and to bring with him and produce any document, book or paper that he has in his possession or under his control relative to any such matter, and that person may be summoned from any part of Canada by virtue of the subpoena, request or summons.

  • Marginal note:Expenses

    (3) Reasonable travel expenses shall be paid to any person summoned under subsection (2) at the time of service of the subpoena, request or summons.

  • Marginal note:Witness failing to attend, etc.

    (4) Every person who

    • (a) being required to attend in the manner provided in this section, fails, without valid excuse, to attend accordingly,

    • (b) being commanded to produce any document, book or paper in his possession or under his control, fails to produce it,

    • (c) refuses to be sworn or to affirm, as the case may be, or

    • (d) refuses to answer any proper question put to him by the officers,

    is, on summary conviction before any provincial court judge, or judge of a superior or county court, having jurisdiction in the county or district in which that person resides or in which the place is at which he was so required to attend, liable to a fine not exceeding four hundred dollars.

  • R.S., 1985, c. E-14, s. 68
  • R.S., 1985, c. 27 (1st Supp.), s. 203

Marginal note:Schedule of property seized

 The collector or any other officer, or any person aiding or assisting him in seizing property as forfeited under this Act, shall mark and number each separate piece, and make a schedule, of all the property seized, with the estimated value thereof, which schedule or list shall be dated and signed by the collector or other officer, and a true copy thereof shall be given to the person from whom the seizure was made, or forwarded to his latest known post office address by registered letter, and another copy, together with the collector’s or other officer’s report relating to the seizure, shall be transmitted without delay to the Minister.

  • R.S., c. E-12, s. 67

Marginal note:Property seized to be marked and secured

 All property seized under this Act shall be seized, marked and secured in the name of Her Majesty, and the power of seizing, marking and securing the property shall be exercised by direction and under the authority of the collector or other officer, where and when necessary in order to carry out the provisions of this Act.

  • R.S., c. E-12, s. 68

Marginal note:Forfeited goods

 Where any stock, steam-engine, boiler, still, fermenting-tun, machinery, apparatus, vessel or utensil, boat, vessel, vehicle or other article or commodity is forfeited under this Act, for any contravention thereof, it may be seized by the collector or other officer, or by any other person acting on the authority of that officer, at any time after the commission of the offence for which it is forfeited, and may be marked, detained, removed, sold or otherwise secured until condemned or released by competent authority, and shall not, while under seizure, be used by the offender, and if condemned, it shall be removed, sold or otherwise dealt with as the Minister directs.

  • R.S., c. E-12, s. 69

Marginal note:Powers of officers

 Every officer may

  • (a) with any assistants acting under him and by his direction, at all times, by night or by day, enter into and remain in, as long as he deems necessary, any building or place belonging to or used by any person for the purpose of carrying on any trade or business subject to excise, or in which are any machinery, utensils or apparatus subject to excise or that may be used in the manufacture of goods subject to excise;

  • (b) with any assistants acting under him and by his direction, at any time between six o’clock in the forenoon and ten o’clock in the afternoon, enter the premises of any dealer in which any goods subject to excise are stored, kept or sold;

  • (c) with any assistants acting under him and by his direction, inspect any such building, place or premises, and take such account as he deems necessary of every part thereof, and of all works, vessels, utensils, goods and materials, machinery and apparatus, belonging or in any wise appertaining to that business;

  • (d) break up or cause to be broken up or removed any floor, wall, partition, ceiling, roof, door or other part of the building, place or premises, or any ground surrounding them, for the purpose of ascertaining whether there is any pipe, worm, still, conduit, tool, vessel, utensil, machinery or apparatus, or any stock, goods, commodity or article subject to excise, concealed or kept out of view;

  • (e) examine the worm of any still or other apparatus used by any distiller or bonded manufacturer, by causing the water to be drawn off from the worm-tub or refrigerator containing the worm, at any time when, in the opinion of the officer, the doing so will not be prejudicial to the working of the still or other apparatus, or when he deems it necessary to do so for the prevention or detection of fraud;

  • (f) gauge, measure, weigh, prove, mark, label, stamp, lock, seal or otherwise designate or secure any apparatus, vessel, machinery, utensils or goods subject to excise, and close, seal and secure all or any of them during the period when the distillery, brewery, tobacco manufactory, cigar manufactory or bonded manufactory is not at work; and

  • (g) take, at any time that he is instructed by the collector or superior officer to do so, a sample or samples of any goods unmanufactured, in process of manufacture or manufactured, in the stock or possession of any person carrying on business subject to excise, and the samples shall be furnished by the manufacturer or other person free of cost.

  • R.S., c. E-12, s. 70

Marginal note:Power to make forcible entry

 Where any officer, with any assistants acting under him and by his direction, after having demanded admittance into any premises subject to excise and having declared his name and business at the gate or entrance door, or at any window or door of the premises, or at the door, window or gate of any building or place forming part thereof, is not immediately admitted into the premises, the officer and any persons acting in his aid may at all times, by night or by day, break through any of the doors, windows or walls of the premises necessary to be broken open or through to enable him and them to enter the premises, but if the breaking is done by night, it shall be in the presence of a constable or other peace officer.

  • R.S., c. E-12, s. 71

Marginal note:Search warrant

 Any justice of the peace may grant to any collector or other officer, or any person acting under or by direction of a collector, on affidavit made before him, stating reasonable grounds to the satisfaction of the justice for the issuing thereof, a search warrant under which the collector, officer or person may, at any hour between sunrise and sunset, enter into and search any house, building or place mentioned in the search warrant as being one in which it has been made to appear by affidavit that there is reasonable cause to suppose that an unlicensed still, worm, mash-tub, cooler, fermenting-tun, press, cutting-knife, mill or other vessel or implement is unlawfully in use or possession, or in respect of which the provisions of this Act are otherwise contravened.

  • R.S., c. E-12, s. 72

Marginal note:Arrest without warrant

 Any officer or person having the powers of an officer of excise may arrest without warrant any one found committing any offence declared by this Act to be an indictable offence, or declared by the Criminal Code to be an indictable offence, whenever that offence arises out of or is connected with the performance of duties in the administration of this Act.

  • R.S., c. E-12, s. 73

Marginal note:Storage of goods seized

 Any article or commodity seized as forfeited under this Act or any Act relating to excise may, at the option of the seizing officer, be kept or stored in the building or place where it was seized until it is condemned or ordered to be restored to any claimant, and as long as the article or commodity is under seizure, the building or place in which it is so kept or stored shall be held to be in the sole custody of the officer, or other person appointed for that purpose by the seizing officer or by any superior officer, or the article or commodity may, by direction of the seizing officer or superior officer, be removed to be kept in any other place.

  • R.S., c. E-12, s. 74

Marginal note:Collector or officer may examine on oath

 Where any person does, or permits to be done, anything in or about any premises subject to excise that, in the opinion of any officer, is intended or likely to mislead the officer in the discharge of his duty, or to prevent him from ascertaining the true quantity of the products of the business therein carried on, that person or any other person who is supposed to have any knowledge of the facts may be examined on oath by any collector or other superior officer.

  • R.S., c. E-12, s. 75

 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 190]

Marginal note:Others to assist officers

 All justices of the peace, mayors, bailiffs, constables, all persons serving under Her Majesty by commission, warrant or otherwise and all other persons whomever shall aid and assist, and they are hereby respectively required to aid and assist, every officer in the due execution of any act or thing authorized, required or enjoined by this Act or any other Act.

  • R.S., c. E-12, s. 77

 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 190]

Protection of Officers

Marginal note:Action against officers

  •  (1) No writ shall be issued against, nor any process served on, any officer for any thing done or purporting to be done, in the exercise of his duty as an officer until one month after notice in writing has been served on him, in which notice shall be clearly and explicitly stated the cause of action, the name and place of residence of the person who intends to bring the action and the name of his attorney, solicitor or agent.

  • Marginal note:Evidence

    (2) No evidence of any cause of action shall be produced except of such cause of action as is contained in the notice referred to in subsection (1), and no verdict or judgment shall be given for the plaintiff, unless he proves on the trial that the notice was given, in default of which proof the defendant is entitled to a verdict or judgment and costs.

  • R.S., c. E-12, s. 80
 
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