140 (1) A person who makes an application under section 139.1 or the Crown may appeal to the court of appeal from an order made under that section and the appeal shall be asserted, heard and decided according to the ordinary procedure governing appeals to the court of appeal from orders or judgments of a court.
Definition of court of appeal
- R.S., 1985, c. 1 (2nd Supp.), s. 140;
- 2001, c. 25, s. 76.
Marginal note:Goods or conveyance given to applicant
141 (1) The President, on application by a person whose interest in a conveyance detained under subsection 97.25(2) or in goods or a conveyance seized as forfeit under this Act has been determined under section 139 or ordered under section 139.1 or 140 to be unaffected by the seizure or detention, shall direct that
Marginal note:Amount paid if goods or conveyance sold
(1.1) If goods or a conveyance that is to be given to the applicant has been sold or disposed of, an amount calculated on the basis of the interest of the applicant in the goods or conveyance at the time of the contravention or use, as determined under section 139 or ordered under section 139.1 or 140, shall be paid to the applicant.
Marginal note:Limit on amount paid
(2) The total amount paid under subsection (1.1) in respect of goods or a conveyance shall, if the goods or conveyance was sold or otherwise disposed of under this Act, not exceed the proceeds of the sale or disposition, if any, less any costs incurred by Her Majesty in respect of the goods or conveyance, and, if there are no proceeds of disposition, no payment shall be made pursuant to subsection (1.1).
- R.S., 1985, c. 1 (2nd Supp.), s. 141;
- 1999, c. 17, s. 127;
- 2001, c. 25, s. 77;
- 2005, c. 38, s. 85.
Disposal of Things Abandoned or Forfeit
Marginal note:Disposal of things abandoned or forfeit
142 (1) Unless the thing is spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco, an excise stamp or a tobacco product, anything that has been abandoned to Her Majesty in right of Canada under this Act and anything the forfeiture of which is final under this Act shall
(a) where the Minister deems it appropriate, be exported;
(b) where the importation thereof is prohibited, or where the Minister considers the thing to be unsuitable for sale or of insufficient value to justify a sale, be disposed of in such manner, otherwise than by sale, as the Minister may direct; and
(c) in any other case, be sold by public auction or public tender or by the Minister of Public Works and Government Services pursuant to the Surplus Crown Assets Act, subject to such regulations as may be prescribed.
Marginal note:Duties removed
(2) Any goods that are disposed of pursuant to subsection (1) are, from the time of disposal, no longer charged with duties.
- R.S., 1985, c. 1 (2nd Supp.), s. 142;
- 1996, c. 16, s. 60;
- 2002, c. 22, s. 340;
- 2007, c. 18, s. 139;
- 2010, c. 12, s. 52.
Marginal note:Dealing with abandoned or forfeited alcohol, etc.
142.1 (1) If spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco or a tobacco product is abandoned or finally forfeited under this Act, the Minister may sell, destroy or otherwise deal with it.
Marginal note:Dealing with abandoned or forfeited excise stamps
(1.1) If an excise stamp is abandoned or finally forfeited under this Act, the Minister may destroy or otherwise deal with it.
(2) Subject to the regulations, the sale under subsection (1) of
- 2002, c. 22, s. 341;
- 2007, c. 18, s. 140;
- 2010, c. 12, s. 53.
143. to 147 [Repealed, 2001, c. 25, s. 78]
Collection of Duties on Mail
(2) Subsections (3) to (13) apply to mail except as may be provided in regulations made under paragraph (14)(e).
Marginal note:Collection agreement
(3) The Minister and the Corporation may enter into an agreement in writing whereby the Minister authorizes the Corporation to collect, as agent of the Minister, duties in respect of mail and the Corporation agrees to collect the duties as agent of the Minister.
Marginal note:Terms and conditions
(4) An agreement made under subsection (3) relating to the collection of duties in respect of mail may provide for the terms and conditions under which and the period during which the Corporation is authorized to collect the duties and for other matters in relation to the administration of this Act in respect of such mail.
Marginal note:Authorization by Corporation
(5) The Corporation may authorize in writing any person to collect, as its agent, duties under terms and conditions consistent with those provided for in the agreement made under subsection (3) and during a period not exceeding the period provided for in that agreement.
Marginal note:Liability to pay duties
(6) Where the Corporation has entered into an agreement under subsection (3), the Corporation shall pay to the Receiver General, within the prescribed time and in the prescribed manner, as an amount due to Her Majesty in right of Canada in respect of mail to which the agreement applies, the greater of the duties collected by the Corporation in respect of the mail and the duties required to be collected in respect of the mail by the Corporation under the agreement, unless
(a) the Corporation establishes to the satisfaction of the Minister that the mail has not been delivered and that the mail
(b) duties have not been collected by the Corporation in respect of the mail, the mail has not been delivered and a request for a re-determination or further re-determination has been made under subsection 60(1) in respect of the mail; or
(c) in any other case, duties have not been collected by the Corporation in respect of the mail, the mail has not been delivered and the period in which a request for a re-determination or further re-determination may be made under subsection 60(1) in respect of the mail has not expired.
Marginal note:Not public money
(7) An amount required to be paid to the Receiver General under subsection (6) shall be deemed not to be public money for the purposes of the Financial Administration Act until the amount has been so paid.
(8) Where an amount that the Corporation is required to pay under subsection (6) has not been paid within the time within which it is required to be paid under that subsection, the Corporation shall pay to the Receiver General, in addition to that amount, interest at the specified rate for the period beginning on the first day after that time and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount.
Marginal note:Detention of mail
(9) Any person who is authorized to collect duties in respect of mail may detain the mail until the duties thereon have been paid to the Corporation.
(10) Subject to any regulations made under subsection (14), mail is charged with prescribed fees from the time of its importation until such time as the fees are paid or as the fees are otherwise removed.
Marginal note:Payment of fees
(11) The importer or owner of mail that is charged with fees under subsection (10) shall pay the fees at the time of the payment of the duties on the mail.
Marginal note:Collection of fees
(12) Where the Corporation or an agent of the Corporation is authorized to collect duties in respect of mail, the Corporation or the agent may collect the fees with which the mail is charged under subsection (10) and may detain the mail until the fees have been paid.
Marginal note:Fees belong to Corporation
(14) The Governor in Council may make regulations
(a) prescribing times for the purposes of subsection (6);
(b) prescribing the manner of payment for the purposes of subsection (6);
(c) prescribing fees for the purposes of subsection (10);
(d) prescribing mail that is not charged with fees under subsection (10) or prescribing circumstances in which mail is not charged with fees under that subsection; and
(e) prescribing mail to which any of subsections (3) to (13) does not apply or prescribing circumstances in which any of those subsections does not apply to mail.
- 1992, c. 28, s. 29;
- 1997, c. 36, s. 190.
- Date modified: