Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

Marginal note:Spirits improperly used as DA or SDA

 Every person who is required to export, return, dispose of or destroy an amount of spirits under paragraph 101(1)(a) or (b) or (2)(a) or (b) but is unable to do so because the amount has been used in the production of another product is liable to a penalty equal to the duty imposed under section 122 or levied under section 21.1 or subsection 21.2(1) of the Customs Tariff on the amount.

Marginal note:Contravention of section 78, 83 or 94

 Every person who contravenes section 78, 83 or 94 is liable to a penalty equal to 100% of the duty that was imposed on the alcohol to which the contravention relates.

Marginal note:Contravention of section 81, 86, 92 or 93

 Every person who contravenes section 81, 86, 92 or 93 is liable to a penalty equal to 50% of the duty that was imposed on the alcohol to which the contravention relates.

Marginal note:Unauthorized possession, etc., of SDA

 Every person who contravenes any of sections 96 to 98, 100, 102 or 103 is liable to a penalty of $10 per litre of specially denatured alcohol to which the contravention relates.

Marginal note:Unauthorized removal of marked special container

 Every excise warehouse licensee who removes a marked special container of alcohol from their excise warehouse for entry into the duty-paid market is liable to a penalty equal to 50% of the duty that was imposed on the alcohol in the container unless the container is marked for delivery to and use at a bottle-your-own premises and it is delivered to a bottle-your-own premises.

Marginal note:Contravention of section 154

 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:Failure to comply

 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 file return

 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 the greater of

  • (a) $250, and

  • (b) 5% of the amount of duty payable by the person for the period designated in the demand that was unpaid on the day that the return was due.

Marginal note:Failure to provide information

 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

 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 fiscal month 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
  •  (1) A penalty that a person is liable to pay under any of sections 233 to 253 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

 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:Interest on penalty during review period

 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

 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
  •  (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.

  • 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.

 
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