Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2014-06-12 and last amended on 2013-06-26. Previous Versions

Marginal note:Dealing with things seized
  •  (1) The Minister may sell, destroy or otherwise deal with anything seized under section 260.

  • Marginal note:Excise stamps not to be sold

    (1.1) Despite subsection (1), the Minister shall not sell excise stamps that have been seized under section 260.

  • Marginal note:Restriction

    (2) Subject to the regulations, the Minister may sell

    • (a) seized spirits or specially denatured alcohol only to a spirits licensee;

    • (b) seized wine only to a wine licensee;

    • (c) seized raw leaf tobacco or a seized tobacco product only to a tobacco licensee; and

    • (d) a seized restricted formulation only to a licensed user.

  • Marginal note:Payment of compensation

    (3) If a person would be entitled to the return of a thing if it were available to be returned, but it is not possible to return it, the person shall be paid

    • (a) if the thing was sold, the proceeds from the sale; and

    • (b) in any other case, the value of the thing at the time of its seizure as determined by the Minister.

  • 2002, c. 22, s. 266;
  • 2007, c. 18, s. 128;
  • 2010, c. 12, s. 46.


Marginal note:Forfeiture from time of contravention

 Subject to the reviews and appeals provided for under this Act, anything by means of or in relation to which a contravention under this Act was committed is forfeit to Her Majesty from the time of the contravention.

Marginal note:Thing no longer forfeit

 A thing in respect of which security is received under section 265 ceases to be forfeit from the time the security is received and the security shall be held as forfeit instead of the thing.

Marginal note:Review of forfeiture

 The forfeiture of a thing under section 267 or any security held as forfeit instead of the thing is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided under this Act.

Review of Imposed Penalty or Seizure

Marginal note:Penalty imposed or seizure made in error
  •  (1) If the Minister determines that a penalty was imposed in error under section 254 or a thing was seized in error under section 260, the Minister may

    • (a) cancel the penalty and authorize the return of any amount of money paid with respect to the penalty; and

    • (b) authorize the release of the thing or the return of any security received in respect of the seizure.

  • Marginal note:Non-application if request made

    (2) Subsection (1) does not apply if a request under section 271 has been made in respect of the imposition of the penalty or the seizure.