Excise Act (R.S.C., 1985, c. E-14)

Marginal note:Limitation of time for prosecution

122. Any information or complaint with respect to any offence against this Act or any other law relating to excise may, whenever the prosecution, suit or proceeding in respect of the offence is instituted under the provisions of the Criminal Code relating to summary convictions, be laid or made within two years after the time when the matter of the information or complaint arose.

Marginal note:Voluntary forfeiture of goods or payment of penalty

123. Where any article or thing is voluntarily given up or abandoned by the owner thereof to any collector as forfeited under this Act, or any sum of money is voluntarily paid to that collector as the amount of a penalty incurred under this Act, the article or thing may be dealt with as if lawfully condemned and the sum of money as if lawfully recovered.

Marginal note:Seizures made under error

124. Where in any case it appears to the Minister that a seizure has been made through an error in judgment by an officer and that the retention of the seized property would result unfairly in pecuniary loss to the person from whom the property was seized, the seizure may be released by the Minister without reference of the matter to the Governor in Council.

Marginal note:Penalties belong to Crown

• 125. (1) Subject to this section, all penalties and forfeitures under this Act belong to Her Majesty.

• Marginal note:Division among persons seizing

  (2) The proceeds of any penalties and forfeitures under this Act may, under such regulations as the Governor in Council may prescribe in that behalf, be distributed in whole or in part and may be divided between and paid to any officer and any person giving information or otherwise aiding in effecting a seizure resulting in the penalties or forfeitures.

• Marginal note:Regulations

  (3) The Governor in Council may by regulation prescribe the manner in which the proceeds of penalties and forfeitures under this Act shall be distributed and may provide for payment of awards forthwith after seizure of goods or the preferring of charges where goods are not seized, based on the value of the goods seized, the amount of excise duty evaded or the penalties imposable on any person guilty of any contravention of this Act, as the case may be, and not dependent on forfeiture or the proceeds of forfeiture.

• Marginal note:Remission

  (4) Nothing in this section shall be construed to limit or affect any power vested in the Governor in Council by this Act or any other law with regard to the remission of penalties or forfeitures.

Marginal note:Penalties belong to C.R.F.

126. All sums of money paid or recovered for any penalty or forfeiture under this Act, or any part thereof belonging to Her Majesty, shall be paid to the collector at the port within the jurisdiction of which the offence is committed or to the Commissioner of the Royal Canadian Mounted Police, or any officer commanding a Division of the Royal Canadian Mounted Police, for deposit in either case to the credit of the Receiver General, and shall form part of the Consolidated Revenue Fund.