Excise Act, 2001 (S.C. 2002, c. 22)

Marginal note:Federal Court

• 276. (1) A person who requests a decision of the Minister under section 271 may, within 90 days after being notified of the decision, appeal the decision by way of an action in the Federal Court in which the person is the plaintiff and the Minister is the defendant.

• Marginal note:Ordinary action

  (2) The Federal Courts Act and the rules made under it that are applicable to ordinary actions apply to actions instituted under subsection (1), except as varied by special rules made in respect of those actions.

Marginal note:Restoration of things seized pending appeal

277. If an appeal is taken by the Crown from a judgment that orders the Crown to give or return to a person anything that has been seized under section 260, the execution of the judgment shall not be suspended if the person to whom the thing is ordered given or returned gives any security to the Crown that the court that rendered the judgment considers sufficient to ensure delivery of the thing or the full value of the thing to the Crown if the judgment so appealed is reversed.

Marginal note:Third party may claim interest in seized or forfeited thing

• 278. (1) On application by a person, other than a person who is entitled to make a request under section 271, who is an owner of, or who holds a security or property interest in, a thing seized under section 260 or forfeited under section 267, the Minister may declare

  • (a) that the applicant’s interest in the thing is not affected by the seizure or forfeiture of the thing; and

  • (b) the nature and extent of that interest at the time of the contravention on which the seizure or forfeiture is based.

• Marginal note:Conditions for declaration

  (2) A declaration referred to in subsection (1) shall not be made unless

  • (a) a request under section 271 has not been made in respect of the seizure of the thing or, if a request was made, the seizure has been confirmed by the Minister under paragraph 275(2)(a); and

  • (b) the Minister is satisfied that the applicant

    • (i) acquired in good faith the interest in the seized thing before the contravention occurred,

    • (ii) is innocent of any complicity and of any collusion in respect of the contravention, and

    • (iii) 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.

• Marginal note:Manner and time limit for making application

  (3) An application must be submitted in writing,

  • (a) in the case of a seizure, within 90 days after the date of the seizure of the thing, to the officer who made the seizure; or

  • (b) in any other case, within 90 days after the date on which the person became aware of the contravention on which the forfeiture is based, to the Minister.

• Marginal note:Burden of proof

  (4) The burden of proving that an application was submitted lies on the person claiming that it was submitted.

• Marginal note:Evidence

  (5) An applicant may submit any evidence that they wish the Minister to consider for the purposes of the application within 30 days after the date of the request.

• Marginal note:Form of evidence

  (6) Evidence may be given by affidavit sworn before a commissioner for taking oaths or any other person authorized to take affidavits.

• Marginal note:Notification of decision

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