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Excise Act, 2001

Version of section 260 from 2003-01-01 to 2022-12-14:


Marginal note:By whom

  •  (1) An officer may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records, processes, property or premises of a person in order to determine whether that or any other person is in compliance with this Act.

  • Marginal note:Powers of officer

    (2) For the purposes of an inspection, audit or examination, the officer may

    • (a) subject to subsection (3), enter any place in which the officer reasonably believes the person keeps records or carries on any activity to which this Act applies;

    • (b) stop a conveyance or direct that it be moved to a place where the inspection or examination may be performed;

    • (c) require any individual to be present during the inspection, audit or examination and require that individual to answer all proper questions and to give to the officer all reasonable assistance;

    • (d) open or cause to be opened any receptacle that the officer reasonably believes contains anything to which this Act applies;

    • (e) take samples of anything free of charge; and

    • (f) seize anything by means of or in relation to which the officer reasonably believes this Act has been contravened.

  • Marginal note:Prior authorization

    (3) If any place referred to in paragraph (2)(a) is a dwelling-house, the officer may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (4).

  • Marginal note:Warrant to enter dwelling-house

    (4) A judge may issue a warrant authorizing an officer to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application by the Minister, a judge is satisfied by information on oath that

    • (a) there are reasonable grounds to believe that the dwelling-house is a place referred to in paragraph (2)(a);

    • (b) entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act; and

    • (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused.

  • Marginal note:Orders if entry not authorized

    (5) If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act, the judge may, to the extent that access was or may be expected to be refused and that a record or property is or may be expected to be kept in the dwelling-house,

    • (a) order the occupant of the dwelling-house to provide an officer with reasonable access to any record or property that is or should be kept in the dwelling-house; and

    • (b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act.

  • Marginal note:Definition of dwelling-house

    (6) In this section, dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes

    • (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and

    • (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence.


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