Excise Act (R.S.C., 1985, c. E-14)
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Act current to 2023-03-06 and last amended on 2022-07-01. Previous Versions
PART IGeneral (continued)
Protection of Officers (continued)
Marginal note:Limitation of time for action
83 (1) Every action referred to in subsection 82(1) shall be brought within three months after the cause thereof arose and shall be laid and tried in the place or district where the acts complained of were committed.
Marginal note:Defendant’s plea
(2) The defendant may plead the general issue and give the special matter in evidence.
(3) If the plaintiff in an action is non-suited or discontinues the action, or if, on demurrer or otherwise, judgment is given against the plaintiff, the defendant shall recover costs and have such remedy for the costs as any defendant has in other cases where costs are given.
- R.S., c. E-12, s. 81
Marginal note:Officer may tender amends
84 Any officer or person against whom any action is brought under this Act on account of anything done, or purporting to be done, under the authority of this Act, may, within one month after the notice referred to in subsection 82(1) has been served, tender amends to the person complaining or his agent and plead the tender in bar or answer to the action, together with other pleas or defences, and if the court or jury, as the case may be, finds the amends sufficient, a judgment or verdict shall be given for the defendant, and in that case, or if the plaintiff is non-suited or discontinues his action, or judgment is given for the defendant on demurrer or otherwise, the defendant is entitled to the like costs as he would have been entitled to in case he had pleaded the general issue only, but the defendant may, by leave of the court in which the action is brought, at any time before issue is joined, pay money into court as in other actions.
- R.S., c. E-12, s. 82
Marginal note:If defendants acted on probable cause
85 If, in any action under this Act, the court or judge before whom the action is tried certifies that the defendant or defendants in the action acted on probable cause, the plaintiff in the action is not entitled to more than twenty cents damages or to any costs of suit.
- R.S., c. E-12, s. 83
Marginal note:Probable cause in actions to enforce seizures
86 (1) Where any information or suit is brought to trial or determined on account of any seizure or entry made under this Act and a verdict is found or decision or judgment is given for the claimant, and the court or judge before whom the cause has been tried certifies that there was probable cause for the seizure or entry, the claimant is not entitled to any costs of suit nor is the person who made the seizure or entry liable to any action, indictment or other suit or prosecution on account of the seizure or entry.
Marginal note:Probable cause in proceedings against seizing officer
(2) Where any action, indictment or other suit or prosecution is brought to trial against any person on account of the seizure or entry referred to in subsection (1), in which a verdict or judgment is given against the defendant, the plaintiff, if probable cause is certified, besides the thing seized, if a seizure, or the value thereof, is not entitled to more than twenty cents damages or to any costs of suit, nor shall the defendant in the prosecution in that case be fined more than ten cents.
- R.S., c. E-12, s. 84
Offences and Punishment
Marginal note:Not posting licence
87 Every manufacturer who neglects or refuses to keep his licence posted up in a conspicuous place in his manufactory shall incur a fine not exceeding fifty dollars for the first offence and one hundred dollars for each subsequent offence.
- R.S., c. E-12, s. 85
Marginal note:Goods and apparatus forfeited if no licence
88 (1) Any of the following things, namely,
(a) all grain, malt, raw tobacco and other material in stock,
(b) all engines, machinery, utensils, worms, stills, mash-tubs, fermenting-tuns, tobacco presses or knives,
(c) all tools or materials suitable for the making of stills, worms, rectifying or similar apparatus, and
(d) all spirits, malt, beer, tobacco, cigars and other manufactured articles,
that are at any time found in any place or premises where anything is being done that is subject to excise, and for which a licence is required under this Act, but in respect of which no licence has been issued, shall be seized by any officer having a knowledge thereof and be forfeited to the Crown, and may either be destroyed when and where found or removed to a place for safe-keeping, in the discretion of the seizing officer.
Marginal note:Horses, vehicles, etc.
(2) All horses, vehicles, vessels and other appliances that have been or are being used for the purpose of transporting in contravention of this Act or the regulations, or in or on which are found any goods subject to excise, or any materials or apparatus used or to be used in contravention of this Act or the regulations in the production of any goods subject to excise and all such goods, materials or apparatus may likewise be seized as forfeited by the seizing officer and may be dealt with in the manner described in subsection (1).
- R.S., 1985, c. E-14, s. 88
- 1995, c. 36, s. 12
Marginal note:Notification of seizure
88.1 Where an officer has evidence that a person may be entitled to make an application under subsection 88.2(1) in respect of a horse, vehicle, vessel or other appliance seized as forfeited under this Act, the officer shall take such measures as are reasonable to ensure that notification of the seizure is sent to that person at the person’s last known address.
- 1995, c. 36, s. 13
Marginal note:Person who claims interest in things seized
88.2 (1) If a horse, vehicle, vessel or other appliance has been seized as forfeited under this Act, any person, other than the person accused of an offence resulting in the seizure or person in whose possession the horse, vehicle, vessel or other appliance was seized, who claims an interest in the horse, vehicle, vessel or other appliance as owner, mortgagee, hypothecary creditor or holder of a lien or other like interest may, within thirty days after the seizure, apply to any judge of any superior court of a province or to a judge of the Federal Court for an order declaring the claimant’s interest.
(2) Where, after such notice to the Minister as the judge referred to in subsection (1) may require, it is made to appear to the satisfaction of the judge
(a) that the claimant is innocent of any complicity in the offence resulting in the seizure or of any collusion with the offender in relation thereto, and
(b) that the claimant exercised all reasonable care in respect of the person permitted to obtain the possession of the horse, vehicle, vessel or other appliance to satisfy the claimant that it was not likely to be used contrary to this Act or, if a mortgagee, hypothecary creditor or holder of a lien or other like interest, that before becoming the mortgagee, hypothecary creditor or holder of the lien or other interest the claimant exercised such care with respect to the mortgagor, hypothecary debtor or person from whom the lien or interest was acquired,
the claimant is entitled to an order that the claimant’s interest is not affected by the seizure.
- 1995, c. 36, s. 13
- 2004, c. 25, s. 138(E)
Marginal note:Engines and apparatus forfeited if any fraud
89 Every steam-engine, boiler, mill, still, worm, rectifying apparatus, fermenting-tun, mash-tub, cistern, machine, vessel, tub, cask, pipe or cock, with the contents thereof, and all stores or stocks of grain, spirits, malt, beer, tobacco, cigars, drugs or other materials or commodities that are in any place or premises subject to excise, shall be forfeited to the Crown and be dealt with accordingly if any fraud against the revenue is committed in the place or premises, or if the owner of the place, premises, apparatus, goods or commodities, his agent or any person employed by him, or any person having lawful possession or control of the place, premises, apparatus, goods or commodities, is discovered in the act of committing, or is convicted of committing, any act in or about the place or premises that is declared by this Act to be an indictable offence.
- R.S., c. E-12, s. 87
Marginal note:Forfeiture of goods for non-payment of duty
90 Every article or thing subject to duty under this Act, and on which the duty imposed by this Act has not been paid at the proper time as provided in this Act, may be seized by any officer as forfeited to the Crown and be dealt with accordingly.
- R.S., c. E-12, s. 88
Marginal note:Unlawfully using stamped packages
91 Every person who puts into any package, barrel or cask that has been stamped, marked or branded under this Act any article or commodity subject to excise on which the duty imposed by this Act has not been paid or secured, or that has not been inspected as required by this Act, is guilty of an indictable offence, and for a first offence shall incur a fine of not more than five hundred dollars and not less than one hundred dollars, and for each subsequent offence a fine not exceeding five hundred dollars, and is, in addition, for any offence, liable to imprisonment for a term not exceeding three months.
- R.S., c. E-12, s. 89
Marginal note:Failing to obliterate brands
92 Every person
(a) who, having removed the contents of any package, barrel or cask labelled, branded, marked or sealed as required by this Act, fails forthwith to obliterate or effectually deface the label, brand, mark or seal, or
(b) in whose possession is found any package, barrel or cask referred to in paragraph (a), the contents of which have been removed and the label, brand, mark or seal on which has not been obliterated or defaced,
shall, for each offence, incur a fine not exceeding one hundred dollars, and the package, barrel or cask in respect of which the offence has been committed shall be forfeited to the Crown and may be seized and detained by any officer and dealt with accordingly.
- R.S., c. E-12, s. 90
Marginal note:Unlawfully keeping stamped packages
93 Every person who, except as permitted by this Act or by ministerial regulations, brings or causes or permits to be brought into any place licensed under this Act, belonging to him, or into any place in which any business subject to excise is carried on under his supervision or control, or in whose licensed premises there is at any time found any box, jar, barrel, bag or other package, such as is used for containing any of the articles subject to excise that are made in the licensed premises, and having attached or affixed to it, under any provision of this Act, any stamp, mark or brand, or a part of any stamp, mark or brand, as evidence that the duty to which the contents of the box, jar, barrel, bag or other package is liable has been paid or secured, or that the inspection to which the article is liable has been made, shall, for a first offence, incur a fine of not more than five hundred dollars and not less than one hundred dollars, and for each subsequent offence a fine not exceeding five hundred dollars, and all articles subject to excise on the premises at the time of the commission of the subsequent offence shall be forfeited to the Crown and shall be seized by any officer and dealt with accordingly.
- R.S., 1985, c. E-14, s. 93
- 1999, c. 17, s. 144(E)
Marginal note:Person carrying on business subject to excise
94 Every person carrying on any business subject to excise, or having in his possession or on his premises any machinery, tools, utensils, apparatus or appliances suitable for carrying on any business subject to excise, who
(a) neglects, refuses or omits to make a true and correct return and entry at the time and in the manner required by this Act, or at any time when specially required to do so under the provisions of this Act, of all workshops, apartments, utensils, tools, apparatus, machinery or appliances possessed, occupied or used by or for him, or existing in or introduced into or intended to be used in the premises in which the business is or might be carried on,
(b) makes use of any still, worm, fermenting-tun, mash-tub, tobacco-press, cutting machine, vessel, utensil, closed spirit-receiver, fixed or movable pipe, cock, pump or other appliance or apparatus, or permits any appliance or apparatus to be used in his distillery, brewery, tobacco manufactory, cigar manufactory or bonded manufactory, or other premises subject to excise, which, or any of which, have not been known or reported to the proper officer prior to being so used,
(c) makes any changes therein or additions thereto without duly notifying the collector,
(d) makes, causes to be made or permits to exist any secret, covert or unusual connection or communication between the several parts or compartments of the premises in which the business is carried on, other than as shown on the return or plan made thereof,
(e) allows any pipes, pumps, cocks, conduits, troughs or other means for conducting fluids or other matter from one part of the premises to another or from one vessel to another, other than those that are clearly indicated and made known on the returns, models, diagrams or entries made of the premises or vessels, or other than have been made known to the collector or other than are permitted to be used by this Act,
(f) permits any apparatus, utensils, vessels, pipes, store-rooms or compartments of the premises to be used or occupied otherwise than for the purpose for which they have been entered or returned,
(g) neglects or refuses to designate in the manner required by this Act the contents or capacity of, and the purpose to which, each vessel, utensil, apparatus, pipe, conduit, store-room, workshop or compartment of the premises is applied,
(h) refuses to admit the collector or other officer or his assistants to the premises where any business subject to excise is carried on, at any hour of the day or night when the business is being carried on, or when any act or thing connected with the carrying on of the business is being performed therein,
(i) refuses to admit any officer to inspect any place or premises where any material, utensil or apparatus suitable for carrying on any business subject to excise is placed or deposited, or
(j) does or causes or permits to be done anything, in or about the premises in which the business is carried on, that is intended or likely to mislead any officer in the discharge of his duty or to prevent him from ascertaining the true quantity of the products of the business carried on therein,
shall, for a first offence, incur a fine of not more than five hundred dollars and not less than two hundred dollars, and for each subsequent offence a fine not exceeding five hundred dollars and, for any offence, first or subsequent, a further fine not exceeding one hundred dollars for each and every day on which the offence is committed.
- R.S., c. E-12, s. 92
Marginal note:Licensee refusing to make list
95 Any person who holds a licence under this Act shall incur the same punishment as is prescribed by this Act for carrying on any business subject to excise without a licence, if that person, at any time, having been required in the manner authorized by this Act to make out and furnish with reference to the licensed premises a new list and description with such models, diagrams or drawings as are required by this Act in an application for a licence, refuses to comply with the requisition.
- R.S., c. E-12, s. 93
Marginal note:Apparatus forfeited where penalty incurred
96 Every still, worm, rectifying apparatus, fermenting-tun, mash-tub, machinery, tobacco-press, cutting-machine, vessel, utensil, pipe, cock, pump, trough, conduit or apparatus, with all and every matter or thing that they contain and the contents of every store-room, workshop or apartment in respect of which any punishment is incurred under this Act, or that has not been entered, described or returned as required by this Act, shall be forfeited to the Crown and may be seized and detained by any officer and dealt with accordingly.
- R.S., c. E-12, s. 94
Marginal note:Refusing to assist officers
97 Every person who, when called on in the Queen’s name by an officer to aid or assist him in the execution of any act or duty required by this Act, refuses or neglects to do so, and every master or person in charge of any vessel and every driver or person conducting or having charge of any vehicle or conveyance who refuses or neglects to stop the vessel, vehicle or conveyance when required to do so in the Queen’s name by an officer, is guilty of an indictable offence and liable to a fine of not more than one hundred dollars and not less than fifty dollars or to imprisonment for a term of not more than six months and not less than three months or to both fine and imprisonment, and in default of payment of the fine to a term or a further term of imprisonment of not more than six months and not less than three months.
- R.S., c. E-12, s. 95
Marginal note:Offences in relation to books
98 Every person carrying on any business subject to excise who fails or neglects, or allows any person acting for him or in his employ to fail or neglect, to keep books that are required to be kept by this Act or by any regulation made in that behalf, or to make true and correct entries therein of all particulars required by this Act to be entered in the books, and every person carrying on any business subject to excise who
(a) in any way alters or falsifies any of those entries or makes, or causes or allows to be made, any untrue entry or entries in the books,
(b) removes, or causes or permits the removal, from the books of any leaf or leaves or part of a leaf or leaves,
(c) defaces or erases, or causes or permits to be defaced or erased, any entry made therein,
(d) neglects or refuses to prepare and deliver any inventory or make any return or statement, to give any information or to render any accounts required by this Act,
(e) falsifies any return, inventory, statement or account, or knowingly gives false information, or
(f) neglects or refuses to produce any book, account, statement or return required by this Act to be kept, or any private books or accounts that are demanded for the inspection of any duly authorized officer, when required to do so during ordinary business hours,
is guilty of an indictable offence and shall, for a first offence, incur a fine of not more than three hundred dollars and not less than fifty dollars, and for each subsequent offence a fine not exceeding five hundred dollars, together with a further fine equal to double the amount of licence fees, duty or other impost payable under this Act by that person at the time of the offence on any spirits, malt, beer, manufactured tobacco, cigars, stock, goods manufactured in bond or materials for manufacturing them.
- R.S., c. E-12, s. 96
- Date modified: