Excise Act (R.S.C., 1985, c. E-14)
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Act current to 2012-05-02 and last amended on 2010-12-15. Previous Versions
Marginal note:If defendants acted on probable cause
85. If, in any action under this Act, the court or judge before whom the action is tried certifies that the defendant or defendants in the action acted on probable cause, the plaintiff in the action is not entitled to more than twenty cents damages or to any costs of suit.
- R.S., c. E-12, s. 83.
Marginal note:Probable cause in actions to enforce seizures
86. (1) Where any information or suit is brought to trial or determined on account of any seizure or entry made under this Act and a verdict is found or decision or judgment is given for the claimant, and the court or judge before whom the cause has been tried certifies that there was probable cause for the seizure or entry, the claimant is not entitled to any costs of suit nor is the person who made the seizure or entry liable to any action, indictment or other suit or prosecution on account of the seizure or entry.
Marginal note:Probable cause in proceedings against seizing officer
(2) Where any action, indictment or other suit or prosecution is brought to trial against any person on account of the seizure or entry referred to in subsection (1), in which a verdict or judgment is given against the defendant, the plaintiff, if probable cause is certified, besides the thing seized, if a seizure, or the value thereof, is not entitled to more than twenty cents damages or to any costs of suit, nor shall the defendant in the prosecution in that case be fined more than ten cents.
- R.S., c. E-12, s. 84.
Offences and Punishment
Marginal note:Not posting licence
87. Every manufacturer who neglects or refuses to keep his licence posted up in a conspicuous place in his manufactory shall incur a fine not exceeding fifty dollars for the first offence and one hundred dollars for each subsequent offence.
- R.S., c. E-12, s. 85.
Marginal note:Goods and apparatus forfeited if no licence
88. (1) Any of the following things, namely,
(a) all grain, malt, raw tobacco and other material in stock,
(b) all engines, machinery, utensils, worms, stills, mash-tubs, fermenting-tuns, tobacco presses or knives,
(c) all tools or materials suitable for the making of stills, worms, rectifying or similar apparatus, and
(d) all spirits, malt, beer, tobacco, cigars and other manufactured articles,
that are at any time found in any place or premises where anything is being done that is subject to excise, and for which a licence is required under this Act, but in respect of which no licence has been issued, shall be seized by any officer having a knowledge thereof and be forfeited to the Crown, and may either be destroyed when and where found or removed to a place for safe-keeping, in the discretion of the seizing officer.
Marginal note:Horses, vehicles, etc.
(2) All horses, vehicles, vessels and other appliances that have been or are being used for the purpose of transporting in contravention of this Act or the regulations, or in or on which are found any goods subject to excise, or any materials or apparatus used or to be used in contravention of this Act or the regulations in the production of any goods subject to excise and all such goods, materials or apparatus may likewise be seized as forfeited by the seizing officer and may be dealt with in the manner described in subsection (1).
- R.S., 1985, c. E-14, s. 88;
- 1995, c. 36, s. 12.
