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| Venue
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298. A prosecution for an offence under this
Act may be instituted, heard and determined
in the place where the offence was committed
or the subject-matter of the prosecution arose,
where the accused was apprehended or where
the accused happens to be, or is carrying on
business.
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| Service
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299. (1) If the Minister is authorized or
required to serve, issue or send a notice or
other document on or to a person that
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(a) is a partnership, the notice or document
may be addressed to the name of the
partnership;
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(b) is a society, club, association,
organization or other body, the notice or
document may be addressed to the name of
the body; and
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(c) carries on business under a name or style
other than the name of the person, the notice
or document may be addressed to the name
or style under which the person carries on
business.
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| Personal
service
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(2) If the Minister is authorized or required
to serve, issue or send a notice or other
document on or to a person that carries on a
business, the notice or document is deemed to
have been validly served, issued or sent if it is
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(a) in the case of a person that is a
partnership, served personally on one of the
partners or left with an adult person
employed at the place of business of the
partnership; or
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(b) in any other case, left with an adult
person employed at the place of business of
the person.
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| Sending by
mail
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300. (1) For the purposes of this Act and
subject to subsection (2), anything sent by
registered, certified or first class mail is
deemed to have been received by the person to
whom it was sent on the day it was mailed.
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| Paying by
mail
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(2) A person who is required under this Act
to pay an amount is deemed not to have paid
it until it is received by the Receiver General.
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| Proof of
service by
mail
|
301. (1) If, under this Act, provision is made
for sending by mail a request for information,
a notice or a demand, an affidavit of an officer
of the Agency, sworn before a commissioner
or other person authorized to take affidavits, is
evidence of the sending and of the request,
notice or demand if the affidavit sets out that
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(a) the officer has knowledge of the facts in
the particular case;
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(b) such a request, notice or demand was
sent by registered or certified mail on a
specified day to a specified person and
address; and
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(c) the officer identifies as exhibits attached
to the affidavit the post office certificate of
registration of the letter or a true copy of the
relevant portion of the certificate and a true
copy of the request, notice or demand.
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| Proof of
personal
service
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(2) If, under this Act, provision is made for
personal service of a request for information,
a notice or a demand, an affidavit of an officer
of the Agency, sworn before a commissioner
or other person authorized to take affidavits, is
evidence of the personal service and of the
request, notice or demand if the affidavit sets
out that
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(a) the officer has knowledge of the facts in
the particular case;
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(b) such a request, notice or demand was
served personally on a named day on the
person to whom it was directed; and
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(c) the officer identifies as an exhibit
attached to the affidavit a true copy of the
request, notice or demand.
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| Proof of
failure to
comply
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(3) If, under this Act, a person is required to
make a return, an application, a statement, an
answer or a certificate, an affidavit of an
officer of the Agency, sworn before a
commissioner or other person authorized to
take affidavits, setting out that the officer has
charge of the appropriate records and that after
a careful examination and search of the
records the officer has been unable to find in
a given case that the return, application,
statement, answer or certificate has been
made by that person, is evidence that in that
case the person did not make the return,
application, statement, answer or certificate.
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| Proof of time
of compliance
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(4) If, under this Act, a person is required to
make a return, an application, a statement, an
answer or a certificate, an affidavit of an
officer of the Agency, sworn before a
commissioner or other person authorized to
take affidavits, setting out that the officer has
charge of the appropriate records and that after
careful examination of the records the officer
has found that the return, application,
statement, answer or certificate was filed or
made on a particular day, is evidence that it
was filed or made on that day.
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| Proof of
documents
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(5) An affidavit of an officer of the Agency,
sworn before a commissioner or other person
authorized to take affidavits, setting out that
the officer has charge of the appropriate
records and that a document attached to the
affidavit is a document or true copy of a
document made by or on behalf of the Minister
or a person exercising the powers of the
Minister or by or on behalf of a person, is
evidence of the nature and contents of the
document.
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| Proof of no
appeal
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(6) An affidavit of an officer of the Agency,
sworn before a commissioner or other person
authorized to take affidavits, setting out that
the officer has charge of the appropriate
records and has knowledge of the practice of
the Agency and that an examination of the
records shows that a notice of assessment was
mailed or otherwise sent to a person on a
particular day under this Act and that, after
careful examination and search of the records,
the officer has been unable to find that a notice
of objection or of appeal from the assessment
was received within the time allowed for an
objection or appeal to be filed under this Act,
is evidence of the statements contained in the
affidavit.
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| Presumption
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(7) If evidence is offered under this section
by an affidavit from which it appears that the
person making the affidavit is an officer of the
Agency, it is not necessary to prove the
signature of the person or that the person is
such an officer, nor is it necessary to prove the
signature or official character of the person
before whom the affidavit was sworn.
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| Proof of
documents
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(8) Every document purporting to have
been executed under or in the course of the
administration or enforcement of this Act over
the name in writing of the Minister, the
Commissioner or an officer authorized to
exercise the powers or perform the duties of
the Minister under this Act is deemed to be a
document signed, made and issued by the
Minister, the Commissioner or the officer,
unless it has been called into question by the
Minister or a person acting for the Minister or
for Her Majesty.
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| Mailing date
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(9) If a notice or demand that the Minister
is required or authorized under this Act to send
or mail to a person is mailed to the person, the
day of mailing is deemed to be the date of the
notice or demand.
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| Date when
assessment
made
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(10) If a notice of assessment has been sent
by the Minister as required under this Act, the
assessment is deemed to have been made on
the day of mailing of the notice of assessment.
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| Proof of
return
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(11) In a prosecution for an offence under
this Act, the production of a return, an
application, a certificate, a statement or an
answer required under this Act, purporting to
have been filed or delivered by or on behalf of
the person charged with the offence or to have
been made or signed by or on behalf of that
person, is evidence that the return,
application, certificate, statement or answer
was filed or delivered by or on behalf of that
person or was made or signed by or on behalf
of that person.
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| Proof of
return -
print-outs
|
(12) For the purposes of this Act, a
document presented by the Minister
purporting to be a print-out of the information
in respect of a person received under section
166 by the Minister shall be received as
evidence and, in the absence of evidence to the
contrary, is proof of the return filed by the
person under that section.
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| Proof of
return -
production of
returns, etc.
|
(13) In a proceeding under this Act, the
production of a return, an application, a
certificate, a statement or an answer required
under this Act, purporting to have been filed,
delivered, made or signed by or on behalf of
a person, is evidence that the return,
application, certificate, statement or answer
was filed, delivered, made or signed by or on
behalf of that person.
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| Evidence
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(14) In a prosecution for an offence under
this Act, an affidavit of an officer of the
Agency, sworn before a commissioner or
other person authorized to take affidavits,
setting out that the officer has charge of the
appropriate records and that an examination
of the records shows that an amount required
under this Act to be paid to the Receiver
General on account of duty, interest or other
amount has not been received by the Receiver
General, is evidence of the statements
contained in the affidavit.
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| Probative
force of copy
|
(15) Any copy of an original record made
under section 262 that is purported to be
certified by the Minister or an officer to be a
copy of the original record is evidence of the
nature and content of the original record and
has the same probative force as the original
record would have if it were proven in the
ordinary way.
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| Certificate of
analysis
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302. An analyst who has analysed or
examined a thing or a sample of it under this
Act may issue a certificate or report setting out
the results of the analysis or examination.
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| Certificate or
report of
analyst as
proof
|
303. (1) Subject to subsections (2) and (3),
a certificate or report purporting to be signed
by an analyst stating that the analyst has
analysed or examined anything to which this
Act applies and stating the results of the
analysis or examination is admissible in
evidence in a prosecution for an offence under
this Act without proof of the signature or
official character of the person appearing to
have signed the certificate or report.
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| Notice
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(2) The certificate or report may not be
received in evidence unless the party
intending to produce it has, before the trial,
given the party against whom it is intended to
be produced reasonable notice of that
intention together with a copy of the
certificate or report.
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| Attendance of
analyst
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(3) The party against whom the certificate
or report is produced may, with leave of the
court, require the attendance of the analyst for
the purpose of cross-examination.
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| Regulations
- Governor
in Council
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304. (1) The Governor in Council may
make regulations
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(a) respecting any requirements and
conditions that must be met by a person to
be issued or to hold a licence or a
registration;
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(b) respecting the activities that a licensee
or registrant may carry on and the premises
where those activities may be carried on;
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(c) respecting the types of security that are
acceptable for the purposes of paragraph
23(3)(b) and the manner by which the
amount of the security is to be determined
but that amount must not be less than
$5,000;
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(d) respecting the duration, amendment,
suspension, renewal, cancellation or
reinstatement of licences and registrations;
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(e) prescribing facilities, equipment and
personnel that must be provided by a
licensee or registrant at the premises
specified by the Minister under subsection
23(3);
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(f) respecting the information to be
provided on tobacco products and packaged
alcohol and containers of tobacco products
and packaged alcohol;
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(g) designating certain classes of goods as
ships' stores for use on board a conveyance
of a prescribed class, including a class
based on
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(i) the physical attributes, functions or
legal descriptions of conveyances,
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(ii) areas within which conveyances
voyage,
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(iii) requirements, or limitations, related
to voyages of conveyances, or
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(iv) any combination of the bases
mentioned in subparagraphs (i) to (iii);
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(h) limiting the quantity of goods referred to
in paragraph (g) that may be used as
described in that paragraph during any
prescribed period or periods;
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(i) respecting the entry and removal of
tobacco products or alcohol from an excise
warehouse or a special excise warehouse;
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(j) prescribing the fees to be paid for the
examination or re-examination of
instruments under section 148 and for any
other service or anything provided by the
Minister in relation to that section;
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(k) prescribing the fees or the manner of
determining any fees to be paid for a licence
or registration;
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(l) requiring any class of persons to make
returns respecting any class of information
required in connection with the
administration or enforcement of this Act;
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(m) requiring any person to provide the
Minister with the person's Social Insurance
Number;
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(n) respecting the sale under section 266 of
alcohol, tobacco products, raw leaf tobacco
or specially denatured alcohol seized under
section 260;
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(o) prescribing any matter or thing that by
this Act is to be or may be prescribed; and
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(p) generally to carry out the purposes and
provisions of this Act.
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| Effect
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(2) A regulation made under this Act has
effect from the day it is published in the
Canada Gazette or at any later time that may
be specified in the regulation, unless it
provides otherwise and
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(a) has a relieving effect only;
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(b) corrects an ambiguous or deficient
enactment that was not in accordance with
the objects of this Act;
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(c) is consequential on an amendment to
this Act that is applicable before the day on
which the regulation is published in the
Canada Gazette; or
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(d) gives effect to a budgetary or other
public announcement, in which case the
regulation shall not, unless paragraph (a),
(b) or (c) applies, have effect before the day
on which the announcement was made.
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| Meaning of
``implementat
ion date''
|
305. In sections 306 to 320,
``implementation date'' means the day on
which Parts 3 and 4 come into force.
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| Transitional
treatment of
duties on
packaged
spirits
|
306. The following rules apply to
packaged spirits on which a duty, at a rate
determined by the application of section 1
of Part I of the schedule to the Excise Act,
was imposed under that Act or levied under
the Customs Tariff but that had not become
payable before the implementation date:
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(a) as of that day, the duty is relieved;
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(b) as of that day, the Excise Act ceases to
apply in respect of the spirits;
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(c) in the case of imported packaged
spirits that have not been released under
the Customs Act, this Act, the Customs Act
and the Customs Tariff apply in respect of
them as though they were imported on
that day; and
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(d) in the case of any other packaged
spirits, this Act applies in respect of them
as though
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(i) they were produced and packaged in
Canada on that day by the person
having possession of them immediately
before that day and the person were
permitted under this Act to produce
and package them, and
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(ii) if the spirits are in the possession of
a duty free shop or an accredited
representative or delivered as ships'
stores in accordance with the Ships'
Stores Regulations, they had been
entered into an excise warehouse and
then removed from the warehouse in
accordance with paragraph 147(1)(a)
on that day.
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| Transitional
treatment of
duties on bulk
spirits
|
307. (1) The following rules apply to bulk
spirits on which a duty, at a rate determined
by the application of section 1 of Part I of
the schedule to the Excise Act, was imposed
under that Act or levied under the Customs
Tariff but that had not become payable
before the implementation date:
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(a) as of that day, the duty is relieved;
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(b) as of that day, the Excise Act ceases to
apply in respect of the spirits;
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(c) in the case of imported bulk spirits
that have not been released under the
Customs Act, this Act, the Customs Act
and the Customs Tariff apply in respect of
them as though they were imported on
that day; and
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(d) in the case of any other bulk spirits,
this Act applies in respect of them as
though they were produced in Canada on
that day by the person having possession
of them immediately before that day.
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| Transitional
treatment of
bulk spirits
imported for
bottling or
blending
|
(2) The following rules apply to bulk
spirits on which a duty, at a rate determined
by the application of section 1 of Part I of
the schedule to the Excise Act, was levied
under the Customs Tariff and remitted
under the Distilled Spirits for Bottling in
Bond Remission Order or the Imported
Spirits for Blending Remission Order before
the implementation date:
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(a) as of that day, the duty imposed on the
spirits under subsection 135(1) of the
Excise Act when they were entered into a
distillery is relieved;
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(b) as of that day, the Excise Act ceases to
apply in respect of the spirits; and
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(c) this Act applies in respect of them as
though they were produced in Canada on
that day by the person having possession
of them immediately before that day.
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| Transitional
treatment of
excise taxes
on wine
|
308. The following rules apply to wine on
which tax was imposed under section 27 of
the Excise Tax Act but had not become
payable before the implementation date:
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