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

Marginal note:Power to decrease punishment

331. Notwithstanding the Criminal Code or any other law, the court has, in any prosecution or proceeding under this Part, neither the power to impose less than the minimum fine or imprisonment fixed by this Part nor the power to suspend sentence.

Marginal note:Information or complaint

• 332. (1) An information or complaint under this Part may be laid or made by any officer of the Agency, by a member of the Royal Canadian Mounted Police or by any person authorized to do so by the Minister and, where an information or complaint purports to have been laid or made under this Part, it shall be deemed to have been laid or made by a person so authorized by the Minister and shall not be called in question for lack of authority of the informant or complainant, except by the Minister or a person acting for the Minister or for Her Majesty in right of Canada.

• Marginal note:Two or more offences

  (2) An information or complaint in respect of an offence under this Part may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Part is objectionable or insufficient by reason of the fact that it relates to two or more offences.

• Marginal note:Territorial jurisdiction

  (3) An information or complaint in respect of an offence under this Part may be heard, tried or determined by any court where the accused is resident, carrying on a commercial activity, found or apprehended or is in custody within its territorial jurisdiction notwithstanding the matter of the information or complaint did not arise within its territorial jurisdiction.

• Marginal note:Limitation of prosecutions

  (4) An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Part, may be laid or made on or before the day that is eight years after the day the matter of the information or complaint arose.

Marginal note:Service

• 333. (1) Where the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that

  • (a) is a partnership, the notice or document may be addressed to the name of the partnership;

  • (b) is a union, the notice or document may be addressed to the name of the union;

  • (c) is a society, club, association, organization or other body, the notice or document may be addressed to the name of the body; and

  • (d) carries on business under a name or style other than the name of the person, the notice or document may be addressed to the name or style under which the person carries on business.

• Marginal note:Personal service

  (2) Where the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that carries on a business, the notice or document is deemed to have been validly served, issued or sent if it is

  • (a) where the person is a partnership, served personally on one of the partners or left with an adult person employed at the place of business of the partnership; or

  • (b) left with an adult person employed at the place of business of the person.