Excise Act, 2001 — E-14.1 287
Authorization to proceed without delay 287 (1) Despite section 286, if, on ex parte application by the Minister, a judge is satisfied that there are reasonable grounds to believe that the collection of all or any part of an amount assessed in respect of a person would be jeopardized by a delay in the collection of the amount, the judge shall, on such terms as the judge considers reasonable in the circumstances, authorize the Minister to take without delay any of the actions described in subsection 286(1) with respect to the amount. Notice of assessment not sent (2) An authorization under subsection (1) in respect of an amount assessed may be granted by a judge even though a notice of assessment in respect of that amount has not been sent to the person at or before the time the application is made if the judge is satisfied that the receipt of the notice of assessment by the person would likely further jeopardize the collection of the amount, and for the purposes of sections 284, 288 to 290, 292 and 293, the amount in respect of which an authorization is so granted is deemed to be an amount payable under this Act. Affidavits (3) Statements contained in an affidavit of a person filed in the context of an application under this section may be based on the belief of the person. Service of authorization and of notice of assessment (4) An authorization granted under this section in respect of a person shall be served by the Minister on the person within 72 hours after it is granted unless the judge orders the authorization to be served at some other time specified in the authorization. If a notice of assessment has not been sent to the person at or before the time of the application, the notice of assessment shall be served together with the authorization. How service effected (5) For the purposes of subsection (4), service on a person shall be effected by (a) personal service on the person; or (b) service in accordance with the directions, if any, of a judge. Application to judge for direction (6) If service on a person cannot reasonably be effected as and when required under this section, the Minister may, as soon as practicable, apply to a judge for further direction. Review of authorization (7) If a judge of a court has granted an authorization under this section in respect of a person, the person may, on six clear days notice to the Deputy Attorney General of Canada, apply to a judge of the court to review the authorization. Limitation period for review application (8) An application under subsection (7) shall be made (a) within 30 days after the authorization was served on the person in accordance with this section; or (b) within such further time as a judge may allow, on being satisfied that the application was made as soon as practicable. Hearing in camera (9) An application under subsection (7) may, on the application of the person, be heard in camera , if the person establishes to the satisfaction of the judge that the circumstances of the case justify in camera proceedings. Disposition of application (10) On an application under subsection (7), the judge shall determine the question summarily and may confirm, set aside or vary the authorization and make any other order the judge considers appropriate. Directions (11) If any question arises as to the course to be followed in connection with anything done or being done under this section and there is no direction in this section with respect to it, a judge may give any direction the judge considers appropriate. No appeal from review order (12) No appeal lies from an order of a judge made under subsection (10).