Excise Act, 2001
Marginal note:Dealing with things seized
266 (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.
(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
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