GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Act — C-52.6 110
Seizure of goods or conveyances 110 (1) An officer may, where he believes on reasonable grounds that this Act or the regulations have been contravened in respect of goods, seize as forfeit (a) the goods; or (b) any conveyance that the officer believes on reasonable grounds was made use of in respect of the goods, whether at or after the time of the contravention. Seizure of conveyances (2) An officer may, where he believes on reasonable grounds that this Act or the regulations have been contravened in respect of a conveyance or in respect of persons transported by a conveyance, seize as forfeit the conveyance. Seizure of evidence (3) An officer may, where he believes on reasonable grounds that this Act or the regulations have been contravened, seize anything that he believes on reasonable grounds will afford evidence in respect of the contravention. Notice of seizure (4) An officer who seizes goods or a conveyance as forfeit under subsection (1) or (2) shall take such measures as are reasonable in the circumstances to give notice of the seizure to any person who the officer believes on reasonable grounds is entitled to make an application under section 138 in respect of the goods or conveyance.
Customs Act — C-52.6 111
Information for search warrant 111 (1) A justice of the peace who is satisfied by information on oath in the form set out as Form 1 in Part XXVIII of the Criminal Code , varied to suit the case, that there are reasonable grounds to believe that there will be found in a building, receptacle or place (a) any goods or conveyance in respect of which this Act or the regulations have been contravened or are suspected of having been contravened, (b) any conveyance that has been made use of in respect of such goods, whether at or after the time of the contravention, or (c) anything that there are reasonable grounds to believe will afford evidence in respect of a contravention of this Act or the regulations, may at any time issue a warrant under his hand authorizing an officer to search the building, receptacle or place for any such thing and to seize it. Execution in another territorial jurisdiction (2) A justice of the peace may, where a building, receptacle or place referred to in subsection (1) is in a territorial division other than that in which the justice of the peace has jurisdiction, issue his warrant in a form similar to the form referred to in subsection (1), modified according to the circumstances, and the warrant may be executed in the other territorial division after it has been endorsed, in the manner set out in Form 28 of Part XXVIII of the Criminal Code , by a justice of the peace having jurisdiction in that territorial division. Seizure of things not specified (3) An officer who executes a warrant issued under subsection (1) may seize, in addition to the things mentioned in the warrant, (a) any goods or conveyance in respect of which the officer believes on reasonable grounds that this Act or the regulations have been contravened; (b) any conveyance that the officer believes on reasonable grounds was made use of in respect of such goods, whether at or after the time of the contravention; or (c) anything that the officer believes on reasonable grounds will afford evidence in respect of a contravention of this Act or the regulations. Execution of search warrant (4) A warrant issued under subsection (1) shall be executed by day, unless the justice of the peace, by the warrant, authorizes execution of it by night. Form of search warrant (5) A warrant issued under subsection (1) may be in the form set out as Form 5 in Part XXVIII of the Criminal Code , varied to suit the case. Where warrant not necessary (6) An officer may exercise any of the powers referred to in subsection (1) without a warrant if the conditions for obtaining the warrant exist but by reason of exigent circumstances it would not be practical to obtain the warrant. Exigent circumstances (7) For the purposes of subsection (6), exigent circumstances include circumstances in which the delay necessary to obtain a warrant under subsection (1) would result in danger to human life or safety or the loss or destruction of anything liable to seizure. R.S., 1985, c. 1 (2nd Supp.), s. 111; 1992, c. 1, s. 143(E)
Customs Act — C-52.6 112
Powers of entry 112 For the purpose of exercising his authority under section 111, an officer may, with such assistance as he deems necessary, break open any door, window, lock, fastener, floor, wall, ceiling, compartment, plumbing fixture, box, container or any other thing.
Customs Act — C-52.6 113
Limitation for seizures and ascertained forfeitures 113 No seizure may be made under this Act or notice sent under section 124 more than six years after the contravention or use in respect of which such seizure is made or notice is sent.
Customs Act — C-52.6 114
Custody of things seized 114 (1) Anything that is seized under this Act shall forthwith be placed in the custody of an officer. Report where evidence seized (2) Where an officer seizes anything as evidence under this Act, the officer shall forthwith report the circumstances of the case to the President. Return of evidence (3) Anything that is seized under this Act as evidence alone shall be returned forthwith on completion of all proceedings in which the thing seized may be required. R.S., 1985, c. 1 (2nd Supp.), s. 114; 1999, c. 17, s. 127; 2005, c. 38, s. 85
Customs Act — C-52.6 115
Copies of records 115 (1) If any record is examined or seized under this Act, the Minister, or the officer by whom it is examined or seized, may make or cause to be made one or more copies of it, and a copy purporting to be certified by the Minister or a person authorized by the Minister is admissible in evidence and has the same probative force as the original would have if it had been proved in the ordinary way. Detention of records seized (2) No record that has been seized as evidence under this Act shall be detained for a period of more than three months unless, before the expiration of that period, (a) the person from whom it was seized agrees to its further detention for a specified period; (b) a justice of the peace is satisfied on application that, having regard to the circumstances, its further detention for a specified period is warranted and he or she so orders; or (c) judicial proceedings are instituted in which the seized record may be required. R.S., 1985, c. 1 (2nd Supp.), s. 115; 2001, c. 25, s. 65
Customs Act — C-52.6 116
Goods stopped or taken by peace officer 116 Where a peace officer detains or seizes anything that he suspects is subject to seizure under this Act, he shall forthwith notify an officer thereof and describe the thing detained or seized to the officer.
Customs Act — C-52.6 117
Return of goods seized 117 (1) An officer may, subject to this or any other Act of Parliament, return any goods that have been seized under this Act to the person from whom they were seized or to any person authorized by the person from whom they were seized on receipt of (a) an amount of money of a value equal to (i) the aggregate of the value for duty of the goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto (A) at the time of seizure, if the goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies, or (B) at the time the goods were accounted for under subsection 32(1), (2) or (5), in any other case, or (ii) such lesser amount as the Minister may direct; or (b) where the Minister so authorizes, security satisfactory to the Minister. No return of certain goods (2) Despite subsection (1), if spirits, wine, specially denatured alcohol, restricted formulations, cannabis, raw leaf tobacco, excise stamps, tobacco products or vaping products are seized under this Act, they shall not be returned to the person from whom they were seized or any other person unless they were seized in error. R.S., 1985, c. 1 (2nd Supp.), s. 117; 1995, c. 41, s. 31; 1997, c. 36, s. 185; 2002, c. 22, s. 338; 2007, c. 18, s. 137; 2010, c. 12, s. 50; 2018, c. 16, s. 170 2022, c. 10, s. 89
Customs Act — C-52.6 118
Return of conveyance seized 118 An officer may, subject to this or any other Act of Parliament, return any conveyance that has been seized under this Act to the person from whom it was seized or to any person authorized by the person from whom it was seized on receipt of (a) an amount of money of a value equal to (i) the value of the conveyance at the time of seizure, as determined by the Minister, or (ii) such lesser amount as the Minister may direct; or (b) where the Minister so authorizes, security satisfactory to the Minister.
Customs Act — C-52.6 119
Return of animals or perishable goods seized 119 (1) An officer shall, subject to this or any other Act of Parliament, return any animals or perishable goods that have been seized under this Act and have not been sold under subsection (2) to the person from whom they were seized or to any person authorized by the person from whom they were seized at the request of such person and on receipt of (a) an amount of money of a value equal to (i) the aggregate of the value for duty of the animals or perishable goods and the amount of duties levied thereon, if any, calculated at the rates applicable thereto, (A) at the time of seizure, if the animals or perishable goods have not been accounted for under subsection 32(1), (2) or (5) or if duties or additional duties have become due on the goods under paragraph 32.2(2)(b) in circumstances to which subsection 32.2(6) applies, or (B) at the time the animals or perishable goods were accounted for under subsection 32(1), (2) or (5), in any other case, or (ii) such lesser amount as the Minister may direct; or (b) where the Minister so authorizes, security satisfactory to the Minister. Sale of seized goods (2) An officer may sell any animals or perishable goods that have been seized under this Act, in order to avoid the expense of keeping them or to avoid their deterioration, at any time after giving the person from whom they were seized or the owner thereof a reasonable opportunity to obtain the animals or perishable goods under subsection (1), and the proceeds of the sale shall be held as forfeit in lieu of the thing sold. R.S., 1985, c. 1 (2nd Supp.), s. 119; 1995, c. 41, s. 32; 1997, c. 36, s. 186
Customs Act — C-52.6 119.1
Dealing with goods seized 119.1 (1) Where any goods are seized under this Act, the Minister may authorize an officer to sell, destroy or otherwise deal with the goods. Excise stamps not to be sold (1.01) Despite subsection (1), the Minister shall not authorize an officer to sell excise stamps that have been seized under this Act. Restriction (1.1) Subject to the regulations, the sale under subsection (1) of (a) spirits or specially denatured alcohol may only be to a spirits licensee; (b) wine may only be to a wine licensee; (c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee; (c.1) a vaping product may only be to a vaping product licensee; and (d) a restricted formulation may only be to a licensed user. Proceeds of sale (2) The Minister shall hold the proceeds from the sale of any goods under subsection (1) as forfeit in lieu of the goods sold. Payment of compensation (3) Where a person would be entitled to the return of goods if they were available to be returned, but it is not possible to return them, the person shall be paid (a) where the goods were sold, the proceeds from the sale; and (b) in any other case, the value of the goods. 1994, c. 37, s. 9; 2002, c. 22, s. 339; 2007, c. 18, s. 138; 2010, c. 12, s. 51 2022, c. 10, s. 90
Customs Act — C-52.6 120
Value substituted for value for duty 120 For the purpose of calculating the amount of money referred to in paragraph 117(a) or 119(1)(a), where the value for duty of goods cannot be ascertained, the value of the goods at the time of seizure, as determined by the Minister, may be substituted for the value for duty thereof.
Customs Act — C-52.6 121
Goods no longer forfeit 121 Goods or conveyances in respect of which money or security is received under section 117, 118 or 119 shall cease to be forfeit from the time the money or security is received and the money or security shall be held as forfeit in lieu thereof.
Customs Act — C-52.6 122
Forfeitures accrue automatically from time of contravention 122 Subject to the reviews and appeals established by this Act, any goods or conveyances that are seized as forfeit under this Act within the time period set out in section 113 are forfeit (a) from the time of the contravention of this Act or the regulations in respect of which the goods or conveyances were seized, or (b) in the case of a conveyance made use of in respect of goods in respect of which this Act or the regulations have been contravened, from the time of such use, and no act or proceeding subsequent to the contravention or use is necessary to effect the forfeiture of such goods or conveyances.
Customs Act — C-52.6 123
Review of forfeiture 123 The forfeiture of goods or conveyances seized under this Act or any money or security held as forfeit in lieu of such goods or conveyances 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 by sections 127.1 and 129. R.S., 1985, c. 1 (2nd Supp.), s. 123; 2001, c. 25, s. 66
Customs Act — C-52.6 125
Seizure cancels notice 125 The seizure under this Act of anything in respect of which a notice is served under section 124, except as evidence alone, constitutes a cancellation of the notice where the notice and the seizure are in respect of the same contravention.
Customs Act — C-52.6 126
Limitation respecting seizure 126 Nothing in respect of which a notice is served under section 124 is, from the time the amount demanded in the notice is paid or from the time a decision of the Minister under section 131 is requested in respect of the amount demanded, subject to seizure under this Act in respect of the same contravention except as evidence alone.
Customs Act — C-52.6 126.1
No review or appeal 126.1 Sections 127 to 133 do not apply to a contravention of subsection 40(3) of this Act by a person referred to in paragraph (c) of that subsection, or to a contravention of section 32.2 of this Act in circumstances to which subsection 32.2(6) of this Act applies, or to a contravention of subsection 95(1), 118(1) or (2), 121(1) or 122(1) of the Customs Tariff . 1995, c. 41, s. 34; 1997, c. 36, s. 188
Customs Act — C-52.6 127
Review of ascertained forfeiture or penalty assessment 127 The debt due to Her Majesty as a result of a notice served under section 109.3 or a demand under section 124 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 by sections 127.1 and 129. R.S., 1985, c. 1 (2nd Supp.), s. 127; 1993, c. 25, s. 81; 2001, c. 25, s. 68
Customs Act — C-52.6 127.1
Corrective measures 127.1 (1) The Minister, or any officer designated by the President for the purposes of this section, may cancel a seizure made under section 110, cancel or reduce a penalty assessed under section 109.3 or an amount demanded under section 124 or refund an amount received under any of sections 117 to 119 within 90 days after the seizure, assessment or demand, if (a) the Minister is satisfied that there was no contravention; or (b) there was a contravention but the Minister considers that there was an error with respect to the amount assessed, collected, demanded or taken as security and that the amount should be reduced. Interest (2) If an amount is returned to a person under paragraph (1)(a), the person shall be given interest on that amount at the prescribed rate for the period beginning on the day after the amount was originally paid by that person and ending on the day it was returned. 2001, c. 25, s. 68; 2005, c. 38, s. 81; 2009, c. 10, s. 13(F); 2014, c. 20, s. 172
Customs Act — C-52.6 128
Report to President 128 Where goods or a conveyance has been seized under this Act, or a notice has been served under section 109.3 or 124, the officer who seized the goods or conveyance or served the notice or caused it to be served shall forthwith report the circumstances of the case to the President. R.S., 1985, c. 1 (2nd Supp.), s. 128; 1993, c. 25, s. 81; 1999, c. 17, s. 127; 2005, c. 38, s. 85
Customs Act — C-52.6 129
Request for Minister’s decision 129 (1) The following persons may, within 90 days after the date of a seizure or the service of a notice, request a decision of the Minister under section 131 by giving notice to the Minister in writing or by any other means that is satisfactory to the Minister: (a) any person from whom goods or a conveyance is seized under this Act; (b) any person who owns goods or a conveyance that is seized under this Act; (c) any person from whom money or security is received pursuant to section 117, 118 or 119 in respect of goods or a conveyance seized under this Act; or (d) any person on whom a notice is served under section 109.3 or 124. Burden of proof (2) The burden of proof that notice was given under subsection (1) lies on the person claiming to have given the notice. R.S., 1985, c. 1 (2nd Supp.), s. 129; 1993, c. 25, s. 82; 2001, c. 25, s. 69; 2014, c. 20, s. 173
Customs Act — C-52.6 129.1
Extension of time by Minister 129.1 (1) If no request for a decision of the Minister is made under section 129 within the time provided in that section, a person may apply in writing to the Minister for an extension of the time for making the request and the Minister may grant the application. Reasons (2) An application must set out the reasons why the request was not made on time. 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. Notice of decision (4) The Minister must, without delay after making a decision in respect of an application, notify the applicant in writing of the decision. Conditions for granting application (5) The application may not be granted unless (a) it is made within one year after the expiration of the time provided in section 129; and (b) the applicant demonstrates that (i) within the time provided in section 129, the applicant was unable to request a decision or to instruct another person to request a decision on the applicant’s behalf or the applicant had a bona fide intention to request a decision, (ii) it would be just and equitable to grant the application, and (iii) the application was made as soon as circumstances permitted. 2001, c. 25, s. 70
Customs Act — C-52.6 129.2
Extension of time by Federal Court 129.2 (1) A person may apply to the Federal Court to have their application under section 129.1 granted if (a) the Minister dismisses that application; or (b) ninety days have expired after the application was made and the Minister has not notified the person of a decision made in respect of it. If paragraph (a) applies, the application under this subsection must be made within ninety days after the application is dismissed. Application process (2) The application must be made by filing a copy of the application made under section 129.1, and any notice given in respect of it, with the Minister and the Administrator of the Court. Powers of the Court (3) The Court may grant or dismiss the application and, if it grants the application, may impose any terms that it considers just or order that the request under section 129 be deemed to have been made on the date the order was made. Conditions for granting application (4) The application may not be granted unless (a) the application under subsection 129.1(1) was made within one year after the expiration of the time provided in section 129; and (b) the person making the application demonstrates that (i) within the time provided in section 129 for making a request for a decision of the Minister, the person was unable to act or to instruct another person to act in the person’s name or had a bona fide intention to request a decision, (ii) it would be just and equitable to grant the application, and (iii) the application was made as soon as circumstances permitted. 2001, c. 25, s. 70
Customs Act — C-52.6 130
Notice of reasons for action 130 (1) Where a decision of the Minister under section 131 is requested under section 129, the President shall forthwith serve on the person who requested the decision written notice of the reasons for the seizure, or for the notice served under section 109.3 or 124, in respect of which the decision is requested. Evidence (2) The person on whom a notice is served under subsection (1) may, within thirty days after the notice is served, furnish such evidence in the matter as he desires to furnish. Evidence (3) Evidence may be given under subsection (2) 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. R.S., 1985, c. 1 (2nd Supp.), s. 130; 1993, c. 25, s. 83; 1999, c. 17, s. 127; 2001, c. 25, s. 71; 2005, c. 38, s. 85
Customs Act — C-52.6 131
Decision of the Minister 131 (1) After the expiration of the thirty days referred to in subsection 130(2), the Minister shall, as soon as is reasonably possible having regard to the circumstances, consider and weigh the circumstances of the case and decide (a) in the case of goods or a conveyance seized or with respect to which a notice was served under section 124 on the ground that this Act or the regulations were contravened in respect of the goods or the conveyance, whether the Act or the regulations were so contravened; (b) in the case of a conveyance seized or in respect of which a notice was served under section 124 on the ground that it was made use of in respect of goods in respect of which this Act or the regulations were contravened, whether the conveyance was made use of in that way and whether the Act or the regulations were so contravened; or (c) in the case of a penalty assessed under section 109.3 against a person for failure to comply with subsection 109.1(1) or (2) or a provision that is designated under subsection 109.1(3), whether the person so failed to comply. (d) [Repealed, 2001, c. 25, s. 72] Exception (1.1) A person on whom a notice is served under section 130 may notify the Minister, in writing, that the person will not be furnishing evidence under that section and authorize the Minister to make a decision without delay in the matter. Notice of decision (2) The Minister shall, forthwith on making a decision under subsection (1), serve on the person who requested the decision a detailed written notice of the decision. Judicial review (3) The Minister’s decision under subsection (1) is 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 by subsection 135(1). R.S., 1985, c. 1 (2nd Supp.), s. 131; 1993, c. 25, s. 84; 2001, c. 25, s. 72