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Excise Act, 2001 (S.C. 2002, c. 22)

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Act current to 2019-06-20 and last amended on 2019-06-17. Previous Versions

PART 6Enforcement (continued)

Penalties (continued)

Marginal note:Dishonoured instruments

 For the purposes of this Act and section 155.1 of the Financial Administration Act, any charge that becomes payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that becomes payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid.

  • 2006, c. 4, s. 119

Marginal note:Failure to provide information

 Every person who fails to provide any information or record as and when required under this Act is liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.

Marginal note:False statements or omissions

 Every person who knowingly, or under circumstances amounting to gross negligence, makes, or participates in, assents to or acquiesces in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) made in respect of a reporting period or activity is liable to a penalty equal to the greater of $250 and 25% of the total of

  • (a) if the false statement or omission is relevant to the determination of an amount of duty payable by the person, the amount, if any, by which

    • (i) that duty payable

    exceeds

    • (ii) the amount that would be the duty payable by the person if the duty were determined on the basis of the information provided in the return; and

  • (b) if the false statement or omission is relevant to the determination of a refund or any other payment that may be obtained under this Act, the amount, if any, by which

    • (i) the amount that would be the refund or other payment payable to the person if the refund or other payment were determined on the basis of the information provided in the return

    exceeds

    • (ii) the amount of the refund or other payment payable to the person.

  • 2002, c. 22, s. 253
  • 2010, c. 25, s. 121

Penalty Imposition

Marginal note:Notice of imposed penalty

  •  (1) A penalty that a person is liable to pay under any of sections 233 to 253, other than section 251.1, may be imposed by the Minister by serving on the person a written notice of the imposed penalty or by sending the notice by registered or certified mail to the person’s last known address.

  • Marginal note:Penalty is in addition to other sanction

    (2) A penalty may be imposed in addition to a seizure or forfeiture of a thing or the suspension or cancellation of a licence or registration under this Act that arises from the same event as the contravention in respect of which the penalty is imposed.

  • 2002, c. 22, s. 254
  • 2006, c. 4, s. 120

Marginal note:When penalty becomes payable

 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

 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.

  • 2006, c. 4, s. 121
  • 2007, c. 18, s. 126
  • 2010, c. 25, s. 122

Marginal note:Interest on penalty during review period

 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

 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.

Search Warrants

Marginal note:Information for search warrant

  •  (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.

  • Marginal note: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.

Marginal note:Warrant not necessary in exigent circumstances

 An officer may exercise any of the powers referred to in subsection 258(1) without a warrant if the conditions for obtaining a warrant exist but by reason of exigent circumstances it would not be practical to obtain one.

 
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