1993, c. 25, s. 86(2)	74. (1) Subsection 133(1.1) of the Act is replaced by the following:
Powers of Minister	(1.1) If the Minister decides under paragraph 131(1)(c) that the person failed to comply , the Minister may, subject to any terms and conditions that the Minister may determine,
	(a) remit any portion of the penalty assessed under section 109.3; or
	(b) demand that an additional amount be paid.
	If an additional amount is demanded, the total of the amount assessed and the additional amount may not exceed the maximum penalty that could be assessed under section 109.3.
1993, c. 25, s. 86(3)	(2) Subsection 133(7) of the Act is replaced by the following:
Interest	(7) If an amount of money is demanded under paragraph (1)(c) or (1.1)(b) , the person to whom the demand is made shall pay the amount demanded together with interest at the prescribed rate for the period beginning on the day after the notice is served under subsection 131(2) and ending on the day the amount has been paid in full, calculated on the outstanding balance of the amount. However, interest is not payable if the amount demanded is paid in full within thirty days after the notice is served.
1992, c. 1, s. 62, c. 51, s. 45; 1998, c. 30, par. 14(e); 1999, c. 3, s. 60, c. 17, par. 127(l)	75. Sections 138 and 139 of the Act are replaced by the following:
Third party claims	138. (1) If goods or a conveyance is seized as forfeit under this Act or if a conveyance is detained under subsection 97.25(2) , any person, other than the person in whose possession it was when seized or detained , who claims an interest in it as owner, mortgagee, hypothecary creditor , lien-holder or holder of any like interest may, within ninety days after the seizure or detention , apply for a decision by the Minister under section 139.
Application procedure	(2) A person may apply for a decision by giving notice in writing to the officer who seized or detained the goods or conveyance or to an officer at the customs office closest to the place where the seizure or detention took place.
Burden of proof of application	(3) The burden of proof that an application has been made under subsection (1) lies on the person claiming to have made it.
Provision of evidence	(4) A person who applies under subsection (1) must provide evidence that relates to their interest in the seized or detained goods or conveyance and any other evidence requested by the Minister in respect of that interest.
Manner of giving evidence	(5) Evidence may be given under subsection (4) by affidavit made before any person authorized by an Act of Parliament or of the legislature of a province to administer oaths or take affidavits.
Late applications	(6) The Minister may accept an application made within one year after the expiration of the ninety days referred to in subsection (1) by a person who has not claimed an interest in the seized or detained goods or conveyance within those ninety days.
Conditions for late applications	(7) When making an application under subsection (6), the person must demonstrate to the Minister that
	(a) within the time provided in subsection (1) for making an application the person
	(i) was unable to act or to instruct another person to act in the person's name, or
	(ii) had a bona fide intention to apply under that subsection;
	(b) it would be just and equitable to grant the application; and
	(c) the application was made as soon as circumstances permitted.
Decision of Minister	139. The Minister must decide an application made under section 138 without delay and, if the Minister is satisfied that the following conditions are met, must make a determination that the applicant's interest in the goods or conveyance is not affected by the seizure or detention and as to the nature and extent of the applicant's interest at the time of the contravention or use:
	(a) the applicant acquired the interest in good faith before the contravention or use;
	(b) the applicant is innocent of any complicity or collusion in the contravention or use; and
	(c) the applicant exercised all reasonable care in respect of any person permitted to obtain possession of the goods or conveyance in order to satisfy the applicant that it was not likely to be used in a contravention or, if the applicant is a mortgagee, hypothecary creditor or lien-holder, the applicant exercised that care in relation to the mortgagor, hypothecary debtor or lien-giver.
Order	139.1 (1) A person who makes an application under section 138 may, within ninety days after being notified of the decision, apply for an order under this section by giving notice in writing to the court.
Meaning of ``court''	(2) In this section, ``court'' means
	(a) in the Province of Ontario, the Superior Court of Justice;
	(b) in the Province of Quebec, the Superior Court;
	(c) in the Provinces of Nova Scotia and British Columbia, the Yukon Territory and the Northwest Territories, the Supreme Court;
	(d) in the Provinces of New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen's Bench;
	(e) in the Provinces of Prince Edward Island and Newfoundland, the Trial Division of the Supreme Court; and
	(f) in Nunavut, the Nunavut Court of Justice.
Date of hearing	(3) A judge of the court must fix a day, not less than thirty days after the application has been made, for the hearing of the application.
Notice to Minister	(4) The applicant, no later than fifteen days before the day fixed for the hearing, must serve notice of the application and of the hearing on the Minister, or an officer designated by the Minister for the purposes of this section.
Service by registered mail	(5) Service of the notice is sufficient if it is sent by registered mail addressed to the Minister.
Order	(6) The applicant is entitled to an order declaring that the applicant's interest is not affected by the seizure or detention and declaring the nature and extent of the applicant's interest at the time of the contravention or use if, on the hearing of the application, the court is satisfied that the applicant
	(a) acquired the interest in good faith prior to the contravention or use;
	(b) is innocent of any complicity or collusion in the contravention or use; and
	(c) exercised all reasonable care in respect of any person permitted to obtain possession of the goods or conveyance in order to satisfy the applicant that it was not likely to be used in a contravention or, if the applicant is a mortgagee, hypothecary creditor or lien-holder, that the applicant exercised that care in relation to the mortgagor, hypothecary debtor or lien-giver.
	76. Subsection 140(1) of the Act is replaced by the following:
Appeal	140. (1) A person who makes an application under section 139.1 or the Crown may appeal to the court of appeal from an order made under that section and the appeal shall be asserted, heard and decided according to the ordinary procedure governing appeals to the court of appeal from orders or judgments of a court.
1999, c. 17, par. 127(m)	77. Subsection 141(1) of the Act is replaced by the following:
Delivery to applicant	141. (1) The Commissioner, after forfeiture of goods or a conveyance has become final in the circumstances described in subsection 39(1), following a decision in an appeal under section 135 or an order under section 139.1 or 140, shall direct that
	(a) the goods or conveyance be given to the person who made an application under section 138 ; or
	(b) if the goods or conveyance has been sold or disposed of , an amount calculated on the basis of the interest of that person in the goods or conveyance at the time of the contravention or use, as declared in the decision or order, be paid to that person .
1990, c. 8, s. 50; 1992, c. 28, s. 28; 1993, c. 25, s. 87; 2000, c. 30, s. 161(1)	78. The heading before section 143 and sections 143 to 147 of the Act are repealed.
	79. The Act is amended by adding the following after section 148:
Members of partnerships	148.1 (1) For the purposes of this Act,
	(a) a reference in any notice or other document to the firm name of a partnership is to be read as a reference to all the members of the partnership; and
	(b) any notice or other document is deemed to have been provided to each member of a partnership if the notice or other document is mailed to, served on or otherwise sent to the partnership
	(i) at its latest known address or place of business, or
	(ii) at the latest known address
	(A) if it is a limited partnership, of any member of the limited partnership whose liability as a member is not limited, or
	(B) in any other case, of any member of the partnership.
Members of unincorpor- ated bodies	(2) For the purposes of this Act,
	(a) a reference in any notice or other document to the firm name of an unincorporated body is to be read as a reference to all the members of the body; and
	(b) any notice or other document is deemed to have been provided to each member of an unincorporated body if the notice or other document is mailed to, served on or otherwise sent to the body at its latest known address or place of business.
	80. The Act is amended by adding the following after section 149:
Proof of no appeal	149.1 An affidavit of an officer, 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 under Part V.1 was mailed or otherwise sent to a person 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 the notice, is evidence of the statements contained in the affidavit.
Objection or appeal	149.2 If a person who is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under Part V.1, the person shall retain, until the objection, appeal or reference and any appeal from it is finally disposed of, every record that pertains to the subject-matter of the objection, appeal or reference.
1993, c. 44, s. 106; 1997, c. 36, s. 191	81. Section 159.1 of the Act is replaced by the following:
Offences re marking of goods	159.1 No person shall
	(a) fail to mark imported goods in the manner referred to in section 35.01;
	(b) mark imported goods in a deceptive manner so as to mislead another person as to the country of origin or geographic origin of the goods; or
	(c) with intent to conceal the information given by or contained in the mark, alter, deface, remove or destroy a mark on imported goods made as required by the regulations made under subsection 19(2) of the Customs Tariff.
1993, c. 44, s. 107	82. (1) The portion of section 160 of the Act before paragraph (a) is replaced by the following:
General offence and punishment	160. (1) Every person who contravenes section 11 , 12, 13, 15 or 16, subsection 20(1), section 31 or 40, subsection 43(2), 95(1) or (3), 103(3) or 107(2) or section 153, 155, 156 or 159.1 or commits an offence under section 159 or knowingly contravenes an order referred to in subsection 107(11)
	(2) Section 160 of the Act is amended by adding the following after subsection (1):
Court order - subsection 43(2)	(2) If a person has been convicted by a court of an offence under subsection (1) for a contravention of subsection 43(2), the court may make any order that it considers appropriate in order to enforce compliance with that subsection.
	83. Section 161 of the Act is replaced by the following:
Summary conviction offence and punishment	161. Every person who contravenes any of the provisions of this Act not otherwise provided for in section 160 is guilty of an offence punishable on summary conviction and liable to a fine of not more than twenty-five thousand dollars and not less than one thousand dollars or to imprisonment for a term not exceeding six months or to both fine and imprisonment.
1998, c. 7, s. 1	84. Subsections 163.5(1) and (2) of the Act are replaced by the following:
Powers of designated officers	163.5 (1) In addition to the powers conferred on an officer for the enforcement of this Act, a designated officer who is at a customs office and is performing the normal duties of an officer or is acting in accordance with section 99.1 has, in relation to a criminal offence under any other Act of Parliament, the powers and obligations of a peace officer under sections 495 to 497 of the Criminal Code, and subsections 495(3) and 497(3) of that Act apply to the designated officer as if he or she were a peace officer.
Impaired driving offences	(2) A designated officer who is at a customs office and is performing the normal duties of an officer or is acting in accordance with section 99.1 has the powers and obligations of a peace officer under sections 254 and 256 of the Criminal Code and may, on demanding samples of a person's blood or breath under subsection 254(3) of that Act, require that the person accompany the officer, or a peace officer referred to in paragraph (c) of the definition ``peace officer'' in section 2 of that Act, for the purpose of taking the samples.
	85. (1) Paragraph 164(1)(b) of the Act is replaced by the following:
	(b) requiring, in any circumstances that may be prescribed, the owner or person in charge of a conveyance to give advance notice of the time and place of its arrival in Canada and any other information relating to its passengers and goods or its movement inside or outside Canada that may be prescribed, and prescribing the time within which and the manner in which the notice is to be given;
	(2) Subsection 164(1) of the Act is amended by adding the following after paragraph (b):
	(c) requiring the payment of costs incurred for the inspection of records held in a place outside of Canada and respecting the manner of determining those costs and the time and manner in which the costs must be paid;
1992, c. 28, s. 30(3); 1994, c. 47, s. 72; 1997, c. 14, ss. 47(2), (3)	(3) Subsections 164(3) and (4) of the Act are repealed.