Marginal note:Dealing with goods seized
119.1 (1) Where any goods are seized under this Act, the Minister may authorize an officer to sell, destroy or otherwise deal with the goods.
Marginal note:Excise stamps not to be sold
(1.01) Despite subsection (1), the Minister shall not authorize an officer to sell excise stamps that have been seized under this Act.
(1.1) Subject to the regulations, the sale under subsection (1) of
(a) spirits or specially denatured alcohol may only be to a spirits licensee;
(b) wine may only be to a wine licensee;
(c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee; and
(d) a restricted formulation may only be to a licensed user.
Marginal note:Proceeds of sale
(2) The Minister shall hold the proceeds from the sale of any goods under subsection (1) as forfeit in lieu of the goods sold.
Marginal note:Payment of compensation
(3) Where a person would be entitled to the return of goods if they were available to be returned, but it is not possible to return them, the person shall be paid
(a) where the goods were sold, the proceeds from the sale; and
(b) in any other case, the value of the goods.
- 1994, c. 37, s. 9;
- 2002, c. 22, s. 339;
- 2007, c. 18, s. 138;
- 2010, c. 12, s. 51.
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