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Bill C-47

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Evidence and Procedure

Venue

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.

Service

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

    (a) is a partnership, the notice or document may be addressed to the name of the partnership;

    (b) is a society, club, association, organization or other body, the notice or document may be addressed to the name of the body; and

    (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.

Personal service

(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

    (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

    (b) in any other case, left with an adult person employed at the place of business of the person.

Sending by mail

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.

Paying by mail

(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.

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

    (a) the officer has knowledge of the facts in the particular case;

    (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

    (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.

Proof of personal service

(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

    (a) the officer has knowledge of the facts in the particular case;

    (b) such a request, notice or demand was served personally on a named day on the person to whom it was directed; and

    (c) the officer identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand.

Proof of failure to comply

(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.

Proof of time of compliance

(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.

Proof of documents

(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.

Proof of no appeal

(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.

Presumption

(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.

Proof of documents

(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.

Mailing date

(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.

Date when assessment made

(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.

Proof of return

(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.

Proof of return - printouts

(12) For the purposes of this Act, a document presented by the Minister purporting to be a printout 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.

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.

Evidence

(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.

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.

Certificate of analysis

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.

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.

Notice

(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.

Attendance of analyst

(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.

PART 7

REGULATIONS

Regulations - Governor in Council

304. (1) The Governor in Council may make regulations

    (a) respecting any requirements and conditions that must be met by a person to be issued or to hold a licence or a registration;

    (b) respecting the activities that a licensee or registrant may carry on and the premises where those activities may be carried on;

    (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;

    (d) respecting the duration, amendment, suspension, renewal, cancellation or reinstatement of licences and registrations;

    (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);

    (f) respecting the information to be provided on tobacco products and packaged alcohol and containers of tobacco products and packaged alcohol;

    (g) designating certain classes of goods as ships' stores for use on board a conveyance of a prescribed class, including a class based on

      (i) the physical attributes, functions or legal descriptions of conveyances,

      (ii) areas within which conveyances voyage,

      (iii) requirements, or limitations, related to voyages of conveyances, or

      (iv) any combination of the bases mentioned in subparagraphs (i) to (iii);

    (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;

    (i) respecting the entry and removal of tobacco products or alcohol from an excise warehouse or a special excise warehouse;

    (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;

    (k) prescribing the fees or the manner of determining any fees to be paid for a licence or registration;

    (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;

    (m) requiring any person to provide the Minister with the person's Social Insurance Number;

    (n) respecting the sale under section 266 of alcohol, tobacco products, raw leaf tobacco or specially denatured alcohol seized under section 260;

    (o) prescribing any matter or thing that by this Act is to be or may be prescribed; and

    (p) generally to carry out the purposes and provisions of this Act.

Effect

(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

    (a) has a relieving effect only;

    (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act;

    (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

    (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.

PART 8

TRANSITIONAL PROVISIONS AND CONSEQUENTIAL, RELATED AND COORDINATING AMENDMENTS

Transitional Provisions

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.

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:

    (a) as of that day, the duty is relieved;

    (b) as of that day, the Excise Act ceases to apply in respect of the spirits;

    (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

    (d) in the case of any other packaged spirits, this Act applies in respect of them as though

      (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

      (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.

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:

    (a) as of that day, the duty is relieved;

    (b) as of that day, the Excise Act ceases to apply in respect of the spirits;

    (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

    (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.

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:

    (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;

    (b) as of that day, the Excise Act ceases to apply in respect of the spirits; and

    (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.

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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