Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2015-10-27 and last amended on 2015-08-01. Previous Versions

Marginal note:Extension of time by Minister
  •  (1) If no application for a declaration under section 278 is made within the time limited by that section, a person may apply in writing to the Minister to extend the time for making an application under that section.

  • Marginal note:Conditions — grant of application

    (2) The Minister may extend the time for making an application under section 278 if an application under subsection (1) is made within one year after the time limit for the application under section 278 and the Minister is satisfied that

    • (a) the applicant had a bona fide intention to apply under section 278 before the expiration of the time limit but was unable to do so and was unable to instruct another person to do so on the applicant’s behalf;

    • (b) the application under subsection (1) was made as soon as circumstances permitted it to be made; and

    • (c) having regard to any reasons provided by the applicant and to the circumstances of the case, it would be just and equitable to extend the time.

  • Marginal note:Notification of decision

    (3) The Minister shall notify the applicant of the Minister’s decision regarding the application under subsection (1) by registered or certified mail.

  • Marginal note:If application granted

    (4) If the Minister decides to extend the time, the application under section 278 is deemed to have been made on the day of the decision of the Minister regarding the application under subsection (1).

  • Marginal note:Decision final

    (5) A decision of the Minister under this section is final and binding and, despite any other Act of Parliament, no appeal lies from it.

Marginal note:Application to court
  •  (1) If the Minister decides not to make a declaration under subsection 278(1) or the applicant is not satisfied with the declaration made, the applicant may, within 90 days after the date of the decision or declaration, apply by notice in writing to a superior court of competent jurisdiction for an order under section 281.

  • Marginal note:Date of hearing

    (2) The court to which an application is made under this section shall fix a day for the hearing of the application that is not less than 30 days after the date of the filing of the application.

  • Marginal note:Notice to Commissioner

    (3) An applicant shall serve notice of the application and of the hearing on the Commissioner, or an officer designated by the Commissioner for the purposes of this section, not later than 15 days after the day on which the date for the hearing of the application is fixed.

  • Marginal note:Service of notice

    (4) The service of a notice is sufficient if it is sent by registered or certified mail addressed to the Commissioner.

Marginal note:Order

 An applicant under section 280 is entitled to an order declaring that their interest in a seized or forfeited thing is not affected by the seizure or forfeiture and declaring the nature and extent of that interest at the time of the contravention on which the seizure or forfeiture is based if, on the hearing of an application made under section 280, the court is satisfied that the applicant

  • (a) acquired in good faith the interest in the thing before the contravention occurred;

  • (b) is innocent of any complicity and of any collusion in respect of the contravention; and

  • (c) exercised all reasonable care to satisfy themselves that any person likely to have possession of the thing was not likely to use it in connection with a contravention of this Act.