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(a) if the contravention relates to spirits, the
duty that was imposed on the spirits; or
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(b) if the contravention relates to wine,
$0.5122 per litre of that wine.
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| Spirits
improperly
used as DA or
SDA
|
244. Every person who is required to
export, return, dispose of or destroy an amount
of spirits under paragraph 101(1)(a) or (b) or
(2)(a) or (b) but is unable to do so because the
amount has been used in the production of
another product is liable to a penalty equal to
the duty imposed under section 122 or levied
under section 21.1 or subsection 21.2(1) of the
Customs Tariff on the amount.
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| Contravention
of section 78,
83 or 94
|
245. Every person who contravenes section
78, 83 or 94 is liable to a penalty equal to 100%
of the duty that was imposed on the alcohol to
which the contravention relates.
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|
| Contravention
of section 81,
86, 92 or 93
|
246. Every person who contravenes section
81, 86, 92 or 93 is liable to a penalty equal to
50% of the duty that was imposed on the
alcohol to which the contravention relates.
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| Unauthorized
possession,
etc., of SDA
|
247. Every person who contravenes any of
sections 96 to 98, 100, 102 or 103 is liable to
a penalty of $10 per litre of specially
denatured alcohol to which the contravention
relates.
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| Unauthorized
removal of
marked
special
container
|
248. Every excise warehouse licensee who
removes a marked special container of alcohol
from their excise warehouse for entry into the
duty-paid market is liable to a penalty equal to
50% of the duty that was imposed on the
alcohol in the container unless the container is
marked for delivery to and use at a
bottle-your-own premises and it is delivered
to a bottle-your-own premises.
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| Contravention
of section 154
|
249. Every excise warehouse licensee who
contravenes section 154 is liable to a penalty
equal to the total of
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(b) 50% of the duty that was imposed on the
alcohol supplied in contravention of that
section.
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| Failure to
comply
|
250. Every person is liable to a penalty of
not more than $25,000 if the person fails to
comply with
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(b) a requirement in a notice referred to in
section 208 or 210;
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(c) a condition or requirement of a licence
or registration issued to the person under
this Act;
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(d) a condition or restriction imposed under
section 143; or
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|
|
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|
| Failure to file
return
|
251. Every person who does not file a return
as and when required under a demand issued
under section 169 is liable to a penalty equal
to the greater of
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(b) 5% of the amount of duty payable by the
person for the period designated in the
demand that was unpaid on the day that the
return was due.
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|
| Failure to
provide
information
|
252. 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.
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| False
statements or
omissions
|
253. 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 fiscal month or
activity is liable to a penalty equal to the
greater of $250 and 25% of the total of
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(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
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(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
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(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
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(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
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(ii) the amount of the refund or other
payment payable to the person.
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|
|
| Notice of
imposed
penalty
|
254. (1) A penalty that a person is liable to
pay under any of sections 233 to 253 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.
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| 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.
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| 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.
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| 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.
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| 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.
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| 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.
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| 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.
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| 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.
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| 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.
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| Seizure of
things not
specified
|
(5) An officer who executes a warrant may
seize, in addition to the things mentioned in
the warrant,
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(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
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(b) anything that the officer believes on
reasonable grounds will afford evidence in
respect of a contravention under this Act.
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| Execution of
search warrant
|
(6) A warrant shall be executed during the
period between 6:00 a.m. and 9:00 p.m. unless
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(a) the judge is satisfied that there are
reasonable grounds for it to be executed
outside of that period;
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(b) the reasonable grounds are included in
the information; and
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(c) the warrant authorizes that it be
executed outside of that period.
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| Operation of
computer
system and
copying
equipment
|
(7) An officer authorized under this section
to search a computer system for data may
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(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;
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(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
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(c) seize a copy or rendering made under
paragraph (b) that may afford evidence in
respect of a contravention under this Act.
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| 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.
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| Application of
section 490 of
Criminal
Code
|
(9) Section 490 of the Criminal Code
applies in respect of anything seized under this
section.
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| 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.
|
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| Warrant not
necessary in
exigent
circumstances
|
259. 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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| By whom
|
260. (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.
|
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| Powers of
officer
|
(2) For the purposes of an inspection, audit
or examination, the officer may
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(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;
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(b) stop a conveyance or direct that it be
moved to a place where the inspection or
examination may be performed;
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(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;
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(d) open or cause to be opened any
receptacle that the officer reasonably
believes contains anything to which this
Act applies;
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(e) take samples of anything free of charge;
and
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(f) seize anything by means of or in relation
to which the officer reasonably believes this
Act has been contravened.
|
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| 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).
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| Warrant to
enter
dwelling-hous
e
|
(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
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(a) there are reasonable grounds to believe
that the dwelling-house is a place referred
to in paragraph (2)(a);
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|
(b) entry into the dwelling-house is
necessary for any purpose relating to the
administration or enforcement of this Act;
and
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(c) entry into the dwelling-house has been,
or there are reasonable grounds to believe
that entry will be, refused.
|
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| 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,
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(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
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|
(b) make any other order that is appropriate
in the circumstances to carry out the
purposes of this Act.
|
|
| Definition of
``dwelling-ho
use''
|
(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
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(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
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|
(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.
|
|
| Custody of
seized things
|
261. (1) An officer who seizes a thing under
section 260 may retain custody of the thing or
transfer custody of it to any person that the
officer may designate.
|
|
| Retention of
seized things
|
(2) An officer may order that a thing seized
under section 260 be retained or stored at the
place from where it was seized and no person
shall use, remove or dispose of the thing
without the consent of the officer or other
authorized person.
|
|
| Copies of
records
|
262. (1) A person who seizes, inspects,
audits, examines or is provided a record under
section 260 may make, or cause to be made,
one or more copies of the record.
|
|
| Retention of
records seized
|
(2) No records that have been seized as
evidence under section 260 shall be retained
for a period of more than three months after
the time of seizure unless, before the expiry of
that period,
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|
(a) the person from whom they were seized
agrees to their further retention for a
specified period;
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|
(b) a judge is satisfied on application that,
having regard to the circumstances, their
further retention for a specified period is
warranted and so orders; or
|
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|
(c) judicial proceedings are instituted in
which they may be required.
|
|
| Officer must
give
notification of
seizure
|
263. An officer who seizes a thing under
section 260 shall, without delay,
|
|
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|
(a) report the circumstances of the seizure
to the Commissioner; and
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|
(b) if the officer has evidence that a person
may be entitled to make an application
under section 278 in respect of the thing,
take all reasonable measures to ensure that
notification of the seizure is sent to that
person at their last known address.
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