Excise Act, 2001 (S.C. 2002, c. 22)

Marginal note:When penalty becomes payable

255. The amount of a penalty imposed on a person under section 254 is payable by the person to the Receiver General at the time it is imposed.

Marginal note:Waiving or reducing failure to file penalty

255.1 The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or reduce any penalty payable by the person under section 251.1 in respect of a return for the reporting period.

Marginal note:Interest on penalty during review period

256. Despite subsection 170(1), if a request is made under subsection 271(1) for a decision of the Minister in respect of a penalty imposed under section 254, no interest is payable in respect of the penalty for the period beginning on the day on which the request is made and ending on the day on which the Minister gives notice of the decision under subsection 273(2) or, if the decision is appealed to the Federal Court under section 276, the day on which the appeal is resolved.

Marginal note:Review of imposed penalty

257. The debt due to Her Majesty as a result of a penalty imposed under section 254 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.

Marginal note:Information for search warrant

• 258. (1) A judge may at any time issue a warrant signed by the judge authorizing an officer to search a building, receptacle or place for a thing and to seize it if the judge is satisfied by information on oath that there are reasonable grounds to believe that there will be found in the building, receptacle or place anything that there are reasonable grounds to believe will afford evidence in respect of a contravention under this Act.

• Marginal note:Form of search warrant

  (2) A warrant must refer to the contravention for which it is issued, identify the building, receptacle or place to be searched and be reasonably specific as to the thing to be searched for and seized.

• Marginal note:Endorsement of search warrant

  (3) If the building, receptacle or place is in a territorial division other than that in which the judge has jurisdiction, the judge may issue the warrant and the warrant may be executed in the other territorial division after it has been endorsed by a judge having jurisdiction in that territorial division.

• Marginal note:Effect of endorsement

  (4) An endorsement that is made on a warrant as provided for in subsection (3) is sufficient authority to the officers to whom it was originally directed, and to all officers within the jurisdiction of the judge by whom it is endorsed, to execute the warrant and to deal with the things seized in accordance with section 489.1 of the Criminal Code or as otherwise provided by law.

• Marginal note:Seizure of things not specified

  (5) An officer who executes a warrant may seize, in addition to the things mentioned in the warrant,

  • (a) anything by means of or in relation to which the officer believes on reasonable grounds that a provision of this Act has been contravened; or

  • (b) anything that the officer believes on reasonable grounds will afford evidence in respect of a contravention under this Act.

• Marginal note:Execution of search warrant

  (6) A warrant shall be executed during the period between 6:00 a.m. and 9:00 p.m. unless

  • (a) the judge is satisfied that there are reasonable grounds for it to be executed outside of that period;

  • (b) the reasonable grounds are included in the information; and

  • (c) the warrant authorizes that it be executed outside of that period.

• Marginal note:Operation of computer system and copying equipment

  (7) An officer authorized under this section to search a computer system for data may

  • (a) use or cause to be used any computer system at the building or place to search any data contained in or available to the computer system;

  • (b) use or cause to be used any equipment at the building or place to make a copy of the data and to render it in any form; and

  • (c) seize a copy or rendering made under paragraph (b) that may afford evidence in respect of a contravention under this Act.

• Marginal note:Duty of person in possession or control

  (8) Every person who is in possession or control of any building or place in respect of which a search described by subsection (7) is carried out shall, on presentation of the warrant, provide to the officer carrying out the search all assistance that is necessary to carry out the search.

• Marginal note:Application of section 490 of Criminal Code

  (9) Section 490 of the Criminal Code applies in respect of anything seized under this section.

• Extended meaning of “judge”

  (10) In this section and paragraph 262(2)(b), “judge” also means a justice who is authorized under the Criminal Code to issue a search warrant.