Excise Act, 2001 (S.C. 2002, c. 22)

Marginal note:Forfeiture from time of contravention

267. 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

268. 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.

Marginal note:Review of forfeiture

269. The forfeiture of a thing under section 267 or any security held as forfeit instead of the thing 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.

Marginal note:Penalty imposed or seizure made in error

• 270. (1) If the Minister determines that a penalty was imposed in error under section 254 or a thing was seized in error under section 260, the Minister may

  • (a) cancel the penalty and authorize the return of any amount of money paid with respect to the penalty; and

  • (b) authorize the release of the thing or the return of any security received in respect of the seizure.

• Marginal note:Non-application if request made

  (2) Subsection (1) does not apply if a request under section 271 has been made in respect of the imposition of the penalty or the seizure.

Marginal note:Request for Minister’s decision

• 271. (1) Any person on whom a penalty is imposed under section 254 or from whom a thing is seized under section 260 may request that the Minister review the imposition of the penalty or the seizure and make a decision under section 273.

• Marginal note:Time limit for making request

  (2) A request must be made within 90 days after

  • (a) the date of the service or sending of the notice of the imposed penalty; or

  • (b) in the case of a thing, the date on which the seizure of the thing was brought to the notice of the person from whom the thing was seized.

• Marginal note:How request made

  (3) A request must be made in writing

  • (a) if the request is in respect of a penalty imposed, to the office of the Agency from which the notice of the imposed penalty is issued; or

  • (b) if the request is in respect of a seizure of a thing, to the officer who seized the thing.

• Marginal note:Burden of proof

  (4) The burden of proving that a request was made lies on the person claiming that it was made.

• Marginal note:Commissioner to provide reasons

  (5) On receipt of a request, the Commissioner shall without delay provide to the person making the request written reasons for the seizure or the imposition of the penalty.

• Marginal note:Evidence

  (6) The person making a request may submit any evidence that the person wishes the Minister to consider for the purposes of making the decision within 30 days after the date on which the written reasons were sent.

• Marginal note:Form of evidence

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