Excise Tax Act (R.S.C., 1985, c. E-15)

Act current to 2016-06-21 and last amended on 2015-08-01. Previous Versions

Marginal note:Search warrant
  •  (1) A judge may, on ex parte application by the Minister, issue a warrant authorizing any person named therein to enter and search any building, receptacle or place for any document or thing that may afford evidence of the commission of an offence under this Part and to seize the document or thing and, as soon as is practicable, bring it before, or make a report in respect thereof to, the judge or, where that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.

  • Marginal note:Evidence on oath

    (2) An application under subsection (1) shall be supported by information on oath establishing the facts on which the application is based.

  • Marginal note:Issue of warrant

    (3) A judge may issue a warrant referred to in subsection (1) where the judge is satisfied that there are reasonable grounds to believe that

    • (a) an offence under this Part has been committed;

    • (b) a document or thing that may afford evidence of the commission of the offence is likely to be found; and

    • (c) the building, receptacle or place specified in the application is likely to contain such a document or thing.

  • Marginal note:Contents of warrant

    (4) A warrant issued under subsection (1) shall refer to the offence for which it is issued, identify the building, receptacle or place to be searched and the person who is alleged to have committed the offence, and it shall be reasonably specific as to any document or thing to be searched for and seized.

  • Marginal note:Seizure of document

    (5) Any person who executes a warrant issued under subsection (1) may seize, in addition to the document or thing referred to in that subsection, any other document or thing that the person believes on reasonable grounds affords evidence of the commission of an offence under this Part and shall, as soon as is practicable, bring the document or thing before, or make a report in respect thereof to, the judge who issued the warrant or, where that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section.

  • Marginal note:Retention of things seized

    (6) Subject to subsection (7), where any document or thing seized under subsection (1) or (5) is brought before a judge or a report in respect thereof is made to a judge, the judge shall, unless the Minister waives retention, order that it be retained by the Minister, who shall take reasonable care to ensure that it is preserved until the conclusion of any investigation into the offence in relation to which the document or thing was seized or until it is required to be produced for the purposes of a criminal proceeding.

  • Marginal note:Return of things seized

    (7) Where any document or thing seized under subsection (1) or (5) is brought before a judge or a report in respect thereof is made to a judge, the judge may, on the judge’s own motion or on summary application by a person with an interest in the document or thing on three clear days notice of application to the Deputy Attorney General of Canada, order that the document or thing be returned to the person from whom it was seized or the person who is otherwise legally entitled thereto, if the judge is satisfied that the document or thing

    • (a) will not be required for an investigation or a criminal proceeding; or

    • (b) was not seized in accordance with the warrant or this section.

  • Marginal note:Access and copies

    (8) The person from whom any document or thing is seized under this section is entitled, at all reasonable times and subject to such reasonable conditions as may be imposed by the Minister, to inspect the document or thing and, in the case of a document, to obtain one copy of the document at the expense of the Minister.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1994, c. 21, s. 128.
Marginal note:Copies
  •  (1) If any document is seized, inspected, audited, examined or provided under any of sections 276 and 288 to 290, the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Agency may make or cause to be made one or more copies of it and, in the case of an electronic document, make or cause to be made a print-out of the electronic document, and any document purporting to be certified by the Minister or an authorized person to be a copy of the document, or to be a print-out of an electronic document, made under this section is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.

  • Marginal note:Compliance

    (2) No person shall, physically or otherwise, do or attempt to do any of the following:

    • (a) interfere with, hinder or molest any official (in this subsection having the same meaning as in section 295) doing anything the official is authorized to do under this Part, or

    • (b) prevent any official from doing anything the official is authorized to do under this Part

    and every person shall, unless the person is unable to do so, do everything the person is required to do by or pursuant to subsection (1) or any of sections 288 to 290 and 292.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1998, c. 19, s. 283;
  • 1999, c. 17, s. 156;
  • 2000, c. 30, s. 86;
  • 2001, c. 17, s. 259.

Meaning of foreign-based information or document

  •  (1) For the purposes of this section, foreign-based information or document means any information or document that is available or located outside Canada and that may be relevant to the administration or enforcement of this Part, including the collection of any amount payable or remittable under this Part by any person.

  • Marginal note:Requirement to provide foreign-based information

    (2) Notwithstanding any other provision of this Part, the Minister may, by notice served personally or by registered or certified mail, require a person resident in Canada or a non-resident person who carries on business in Canada to provide any foreign-based information or document.

  • Marginal note:Notice

    (3) A notice referred to in subsection (2) shall set out

    • (a) a reasonable period of time of not less than ninety days for the provision of the information or document;

    • (b) a description of the information or document being sought; and

    • (c) the consequences under subsection (8) to the person of the failure to provide the information or document being sought within the period of time set out in the notice.

  • Marginal note:Review of foreign information requirement

    (4) The person on whom a notice of a requirement is served under subsection (2) may, within ninety days after the service of the notice, apply to a judge for a review of the requirement.

  • Marginal note:Powers on review

    (5) On hearing an application under subsection (4) in respect of a requirement, a judge may

    • (a) confirm the requirement;

    • (b) vary the requirement if satisfied that it is appropriate in the circumstances; or

    • (c) set aside the requirement if satisfied that it is unreasonable.

  • Marginal note:Idem

    (6) For the purposes of subsection (5), a requirement to provide information or a document shall not be considered to be unreasonable because the information or document is under the control of or available to a non-resident person that is not controlled by the person served with the notice of the requirement under subsection (2) if that person is related to the non-resident person.

  • Marginal note:Time during consideration not to count

    (7) The period of time between the day an application for the review of a requirement is made under subsection (4) and the day the review is decided shall not be counted in the computation of

    • (a) the period of time set out in the notice of the requirement; and

    • (b) the period of time within which an assessment may be made under section 296 or 297.

  • Marginal note:Consequence of failure

    (8) If a person fails to comply substantially with a notice served under subsection (2) and if the notice is not set aside under subsection (5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Part shall, on motion of the Minister, prohibit the introduction by that person of any foreign-based information or document covered by that notice.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 2000, c. 30, s. 87.
Marginal note:Definitions
  •  (1) In this section,

    custodian

    gardien

    custodian means a person in whose custody a package is placed under subsection (3); (gardien)

    judge

    juge

    judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court; (juge)

    lawyer

    avocat

    lawyer means, in the Province of Quebec, an advocate, lawyer or notary and, in any other province, a barrister or solicitor; (avocat)

    officer

    fonctionnaire

    officer means a person acting under the authority conferred by any of sections 276 and 288 to 291; (fonctionnaire)

    solicitor-client privilege

    privilège des communications entre client et avocat

    solicitor-client privilege means the right, if any, that a person has in a superior court in the province where the matter arises to refuse to disclose an oral or documentary communication on the ground that the communication is one passing between the person and the person’s lawyer in professional confidence, except that, for the purposes of this section, an accounting record of a lawyer, including any supporting invoice, voucher or cheque, shall be deemed not to be such a communication. (privilège des communications entre client et avocat)

  • Marginal note:Solicitor-client privilege defence

    (2) Where a lawyer is prosecuted for failure to comply with a requirement under section 289 with respect to information or a document, the lawyer shall be acquitted if the lawyer establishes to the satisfaction of the court that the lawyer

    • (a) believed on reasonable grounds that a client of the lawyer had a solicitor-client privilege in respect of the information or document; and

    • (b) communicated to the Minister, or to a person duly authorized to act for the Minister, the lawyer’s refusal to comply with the requirement, together with a claim that a named client of the lawyer had a solicitor-client privilege in respect of the information or document.

  • Marginal note:Seizure where privilege claimed

    (3) Where, under section 290, an officer is about to seize a document in the possession of a lawyer and the lawyer claims that a named client of the lawyer has a solicitor-client privilege in respect of the document, the officer shall, without inspecting, examining or making copies of the document,

    • (a) seize the document and place it, together with any other document in respect of which the lawyer at the same time makes the same claim on behalf of the same client, in a package and suitably seal and identify the package; and

    • (b) place the package in the custody of the sheriff of the district or county in which the seizure was made or, if the officer and the lawyer agree in writing on a person to act as custodian, in the custody of that person.

  • Marginal note:Retention where privilege claimed

    (4) If, under section 288, an officer is about to inspect or examine a document in the possession of a lawyer or if, under section 289, the Minister has required the provision of a document by a lawyer, and the lawyer claims that a named client of the lawyer has a solicitor-client privilege in respect of the document, no officer shall inspect or examine the document and the lawyer shall

    • (a) place the document, together with any other document in respect of which the lawyer at the same time makes the same claim on behalf of the same client, in a package and suitably seal and identify the package or, if the officer and the lawyer agree, allow the pages of the document to be initialed and numbered or otherwise suitably identified; and

    • (b) retain it and ensure that it is preserved until it is produced to a judge as required under this section and an order is issued under this section in respect of the document.

  • Marginal note:Application to judge

    (5) Where a document is seized and placed in custody under subsection (3) or is retained under subsection (4), the client, or the lawyer on behalf of the client, may

    • (a) within fourteen days after the day the document was so placed in custody or began to be so retained apply, on three clear days notice of motion to the Deputy Attorney General of Canada, to a judge for an order

      • (i) fixing a day, not later than twenty-one days after the date of the order, and a place for the determination of the question whether the client has a solicitor-client privilege in respect of the document, and

      • (ii) requiring the production of the document to the judge at that time and place;

    • (b) serve a copy of the order on the Deputy Attorney General of Canada and, where applicable, on the custodian within six days after the day it was made and, within the same time, pay to the custodian the estimated expenses of transporting the document to and from the place of hearing and of safeguarding it; and

    • (c) if the client or lawyer has proceeded as authorized by paragraph (b), apply at the appointed time and place for an order determining the question.

  • Marginal note:Disposition of application

    (6) An application made under paragraph (5)(c) shall be heard in camera and, on the application, the judge

    • (a) may, if the judge considers it necessary to determine the question, inspect the document and, if the judge does so, the judge shall ensure that it is repackaged and resealed; and

    • (b) shall decide the matter summarily, and if the judge is of the opinion that the client

      • (i) has a solicitor-client privilege in respect of the document, the judge shall order the release of the document to the lawyer, and

      • (ii) does not have a solicitor-client privilege in respect of the document, the judge shall order that

        • (A) the custodian deliver the document to the officer or some other person designated by the Commissioner in the case of a document that was seized and placed in custody under subsection (3), or

        • (B) the lawyer make the document available for inspection or examination by the officer or other person designated by the Commissioner in the case of a document that was retained under subsection (4),

        and shall, at the same time, deliver concise reasons in which the document shall be identified without divulging any of its details.

  • Marginal note:Order on application

    (7) Where a document is seized and placed in custody under subsection (3) or is retained under subsection (4) and a judge, on the application of the Attorney General of Canada, is satisfied that neither the client nor the lawyer has made an application under paragraph (5)(a) or, having made such an application, that neither the client nor the lawyer has made an application under paragraph (5)(c), the judge shall order that

    • (a) the custodian deliver the document to the officer or some other person designated by the Commissioner in the case of a document that was seized and placed in custody under subsection (3); or

    • (b) the lawyer make the document available for inspection or examination by the officer or other person designated by the Commissioner in the case of a document that was retained under subsection (4).

  • Marginal note:Delivery by custodian

    (8) The custodian shall deliver the document

    • (a) to the lawyer

      • (i) in accordance with a consent executed by the officer or by or on behalf of the Deputy Attorney General of Canada or the Commissioner, or

      • (ii) in accordance with an order of a judge under this section; or

    • (b) to the officer or some other person designated by the Commissioner

      • (i) in accordance with a consent executed by the lawyer or the client, or

      • (ii) in accordance with an order of a judge under this section.

  • Marginal note:Continuation by another judge

    (9) Where the judge to whom an application is made under paragraph (5)(a) cannot for any reason act or continue to act in the application under paragraph (5)(c), the application under paragraph (5)(c) may be made to another judge.

  • Marginal note:Costs

    (10) No costs may be awarded on the disposition of any application under this section.

  • Marginal note:Directions

    (11) Where any question arises as to the course to be followed in connection with anything done or being done under this section, other than subsection (2), (3) or (4), and there is no direction in this section with respect thereto, a judge may give such direction with regard thereto as, in the judge’s opinion, is most likely to carry out the object of this section of allowing solicitor-client privilege for proper purposes.

  • Marginal note:Prohibition

    (12) The custodian shall not deliver a document to any person except in accordance with an order of a judge or a consent under this section or except to any officer or servant of the custodian for the purposes of safeguarding the document.

  • Marginal note:Idem

    (13) No officer shall inspect, examine or seize a document in the possession of a lawyer without giving the lawyer a reasonable opportunity to make a claim under this section.

  • Marginal note:Copies

    (14) At any time while a document is in the custody of a custodian under this section, a judge may, on ex parte application of the lawyer, by order, authorize the lawyer to examine or make a copy of the document in the presence of the custodian or the judge, which order shall contain such provisions as may be necessary to ensure that the document is repackaged and that the package is resealed without alteration or damage.

  • Marginal note:Waiver of privilege

    (15) Where, for the purpose of subsection (2), (3) or (4), a lawyer makes a claim that a named client of the lawyer has a solicitor-client privilege in respect of information or a document, the lawyer shall at the same time communicate to the Minister or to a person duly authorized to act for the Minister the address of the client last known to the lawyer so that the Minister may endeavour to advise the client of the claim of privilege that has been made on the client’s behalf and thereby give the client an opportunity, if it is practicable within the time limited by this section, to waive the claim of privilege before the matter is to be decided by a judge or other tribunal.

  • Marginal note:Compliance

    (16) No person shall hinder, molest or interfere with any person doing anything that the person is authorized to do under this section or prevent or attempt to prevent any person doing any such thing and, notwithstanding any other Act or law, every person shall, unless the person is unable to do so, do everything the person is required to do under this section.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1999, c. 17, s. 155;
  • 2000, c. 30, s. 88.
 
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