Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2014-11-11 and last amended on 2014-06-19. Previous Versions

Marginal note:Custody of seized things
  •  (1) An officer who seizes a thing under section 260 may retain custody of the thing or transfer custody of it to any person that the officer may designate.

  • Marginal note:Retention of seized things

    (2) An officer may order that a thing seized under section 260 be retained or stored at the place from where it was seized and no person shall use, remove or dispose of the thing without the consent of the officer or other authorized person.

Marginal note:Copies of records
  •  (1) A person who seizes, inspects, audits, examines or is provided a record under section 260 may make, or cause to be made, one or more copies of the record.

  • Marginal note:Retention of records seized

    (2) No records that have been seized as evidence under section 260 shall be retained for a period of more than three months after the time of seizure unless, before the expiry of that period,

    • (a) the person from whom they were seized agrees to their further retention for a specified period;

    • (b) a judge is satisfied on application that, having regard to the circumstances, their further retention for a specified period is warranted and so orders; or

    • (c) judicial proceedings are instituted in which they may be required.

Marginal note:Officer must give notification of seizure

 An officer who seizes a thing under section 260 shall, without delay,

  • (a) report the circumstances of the seizure to the Commissioner; and

  • (b) if the officer has evidence that a person may be entitled to make an application under section 278 in respect of the thing, take all reasonable measures to ensure that notification of the seizure is sent to that person at their last known address.

Return or Disposal of Things Seized

Marginal note:Certain things not to be returned

 Despite this Act, any alcohol, specially denatured alcohol, restricted formulation, raw leaf tobacco, excise stamp or tobacco product that is seized under section 260 must not be returned to the person from whom it was seized or any other person unless it was seized in error.

  • 2002, c. 22, s. 264;
  • 2007, c. 18, s. 127;
  • 2010, c. 12, s. 45.
Marginal note:Return if security provided

 The Minister may, subject to this or any other Act of Parliament, return anything that has been seized under section 260 to the person from whom it was seized, or to any person authorized by that person, on receipt of security with a value equal to

  • (a) the value of the thing at the time of its seizure as determined by the Minister; or

  • (b) a lesser amount satisfactory to the Minister.