Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

Marginal note:If contravention occurred — penalty
  •  (1) If the Minister decides under subsection 273(1) that the contravention on which a penalty is based did occur, the Minister may

    • (a) confirm the penalty;

    • (b) if the Minister believes that the penalty imposed is insufficient under the circumstances relating to the contravention, demand from the person any additional amount of money that the Minister considers sufficient to increase the penalty to an amount of not more than the maximum amount for which the person is liable for the contravention, and the additional amount is payable immediately; or

    • (c) if the Minister believes that the penalty imposed should be reduced or waived under the circumstances relating to the contravention, reduce or waive the penalty.

  • Marginal note:If contravention occurred — seizure

    (2) If the Minister decides under subsection 273(1) that the contravention on which a seizure is based did occur, the Minister may, subject to any terms and conditions that the Minister may determine,

    • (a) confirm the seizure;

    • (b) return the seized thing on receipt by the Minister of an amount of money equal

      • (i) to the value of the thing at the time of the seizure, as determined by the Minister, or

      • (ii) to a lesser amount satisfactory to the Minister;

    • (c) return any portion of any security taken in respect of the thing; or

    • (d) if the Minister considers that insufficient security was taken or if no security was received, demand any amount of money that the Minister considers sufficient in the circumstances, and the amount is payable immediately.

  • Marginal note:Amounts demanded by the Minister

    (3) Any amount of money demanded under paragraph (1)(b) or (2)(d), from and after the date of the notice provided under subsection 273(2), constitutes a debt due to Her Majesty from the person who requested the decision and that person is in default unless, within 90 days after that date, the person

    • (a) pays the amount so demanded; or

    • (b) if the person appeals the decision of the Minister under section 276, gives security satisfactory to the Minister.

  • Marginal note:Interest on penalty during appeal period

    (4) Despite subsection 170(1), if the decision of the Minister is appealed to the Federal Court under section 276, no interest is payable in respect of an amount demanded under paragraph (1)(b) or (2)(d) for any period before the day on which the appeal is resolved.

  • Marginal note:Forfeiture ceases

    (5) If the Minister returns a seized thing or security taken in respect of a seized thing under subsection (2), the thing or the security ceases to be forfeit.

Marginal note:Federal Court
  •  (1) A person who requests a decision of the Minister under section 271 may, within 90 days after being notified of the decision, appeal the decision by way of an action in the Federal Court in which the person is the plaintiff and the Minister is the defendant.

  • Marginal note:Ordinary action

    (2) The Federal Court Act and the rules made under it that are applicable to ordinary actions apply to actions instituted under subsection (1), except as varied by special rules made in respect of those actions.

Marginal note:Restoration of things seized pending appeal

 If an appeal is taken by the Crown from a judgment that orders the Crown to give or return to a person anything that has been seized under section 260, the execution of the judgment shall not be suspended if the person to whom the thing is ordered given or returned gives any security to the Crown that the court that rendered the judgment considers sufficient to ensure delivery of the thing or the full value of the thing to the Crown if the judgment so appealed is reversed.

Third Party Claims

Marginal note:Third party may claim interest in seized or forfeited thing
  •  (1) On application by a person, other than a person who is entitled to make a request under section 271, who is an owner of, or who holds a security or property interest in, a thing seized under section 260 or forfeited under section 267, the Minister may declare

    • (a) that the applicant’s interest in the thing is not affected by the seizure or forfeiture of the thing; and

    • (b) the nature and extent of that interest at the time of the contravention on which the seizure or forfeiture is based.

  • Marginal note:Conditions for declaration

    (2) A declaration referred to in subsection (1) shall not be made unless

    • (a) a request under section 271 has not been made in respect of the seizure of the thing or, if a request was made, the seizure has been confirmed by the Minister under paragraph 275(2)(a); and

    • (b) the Minister is satisfied that the applicant

      • (i) acquired in good faith the interest in the seized thing before the contravention occurred,

      • (ii) is innocent of any complicity and of any collusion in respect of the contravention, and

      • (iii) exercised all reasonable care to satisfy themselves that any person likely to have possession of the thing was not likely to use it in connection with a contravention of this Act.

  • Marginal note:Manner and time limit for making application

    (3) An application must be submitted in writing,

    • (a) in the case of a seizure, within 90 days after the date of the seizure of the thing, to the officer who made the seizure; or

    • (b) in any other case, within 90 days after the date on which the person became aware of the contravention on which the forfeiture is based, to the Minister.

  • Marginal note:Burden of proof

    (4) The burden of proving that an application was submitted lies on the person claiming that it was submitted.

  • Marginal note:Evidence

    (5) An applicant may submit any evidence that they wish the Minister to consider for the purposes of the application within 30 days after the date of the request.

  • Marginal note:Form of evidence

    (6) Evidence may be given by affidavit sworn before a commissioner for taking oaths or any other person authorized to take affidavits.

  • Marginal note:Notification of decision

    (7) The Minister shall notify the applicant of the Minister’s decision regarding the application under subsection (1) by registered or certified mail.

 
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