GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act — E-14 76
Storage of goods seized 76 Any article or commodity seized as forfeited under this Act or any Act relating to excise may, at the option of the seizing officer, be kept or stored in the building or place where it was seized until it is condemned or ordered to be restored to any claimant, and as long as the article or commodity is under seizure, the building or place in which it is so kept or stored shall be held to be in the sole custody of the officer, or other person appointed for that purpose by the seizing officer or by any superior officer, or the article or commodity may, by direction of the seizing officer or superior officer, be removed to be kept in any other place. R.S., c. E-12, s. 74
Excise Act — E-14 77
Collector or officer may examine on oath 77 Where any person does, or permits to be done, anything in or about any premises subject to excise that, in the opinion of any officer, is intended or likely to mislead the officer in the discharge of his duty, or to prevent him from ascertaining the true quantity of the products of the business therein carried on, that person or any other person who is supposed to have any knowledge of the facts may be examined on oath by any collector or other superior officer. R.S., c. E-12, s. 75
Excise Act — E-14 78
78 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 190]
Excise Act — E-14 79
Others to assist officers 79 All justices of the peace, mayors, bailiffs, constables, all persons serving under Her Majesty by commission, warrant or otherwise and all other persons whomever shall aid and assist, and they are hereby respectively required to aid and assist, every officer in the due execution of any act or thing authorized, required or enjoined by this Act or any other Act. R.S., c. E-12, s. 77
Excise Act — E-14 80 and 81
80 and 81 [Repealed, R.S., 1985, c. 27 (1st Supp.), s. 190]
Excise Act — E-14 82
Action against officers 82 (1) No writ shall be issued against, nor any process served on, any officer for any thing done or purporting to be done, in the exercise of his duty as an officer until one month after notice in writing has been served on him, in which notice shall be clearly and explicitly stated the cause of action, the name and place of residence of the person who intends to bring the action and the name of his attorney, solicitor or agent. Evidence (2) No evidence of any cause of action shall be produced except of such cause of action as is contained in the notice referred to in subsection (1), and no verdict or judgment shall be given for the plaintiff, unless he proves on the trial that the notice was given, in default of which proof the defendant is entitled to a verdict or judgment and costs. R.S., c. E-12, s. 80
Excise Act — E-14 83
Limitation of time for action 83 (1) Every action referred to in subsection 82(1) shall be brought within three months after the cause thereof arose and shall be laid and tried in the place or district where the acts complained of were committed. Defendant’s plea (2) The defendant may plead the general issue and give the special matter in evidence. Costs (3) If the plaintiff in an action is non-suited or discontinues the action, or if, on demurrer or otherwise, judgment is given against the plaintiff, the defendant shall recover costs and have such remedy for the costs as any defendant has in other cases where costs are given. R.S., c. E-12, s. 81
Excise Act — E-14 84
Officer may tender amends 84 Any officer or person against whom any action is brought under this Act on account of anything done, or purporting to be done, under the authority of this Act, may, within one month after the notice referred to in subsection 82(1) has been served, tender amends to the person complaining or his agent and plead the tender in bar or answer to the action, together with other pleas or defences, and if the court or jury, as the case may be, finds the amends sufficient, a judgment or verdict shall be given for the defendant, and in that case, or if the plaintiff is non-suited or discontinues his action, or judgment is given for the defendant on demurrer or otherwise, the defendant is entitled to the like costs as he would have been entitled to in case he had pleaded the general issue only, but the defendant may, by leave of the court in which the action is brought, at any time before issue is joined, pay money into court as in other actions. R.S., c. E-12, s. 82
Excise Act — E-14 85
If defendants acted on probable cause 85 If, in any action under this Act, the court or judge before whom the action is tried certifies that the defendant or defendants in the action acted on probable cause, the plaintiff in the action is not entitled to more than twenty cents damages or to any costs of suit. R.S., c. E-12, s. 83
Excise Act — E-14 86
Probable cause in actions to enforce seizures 86 (1) Where any information or suit is brought to trial or determined on account of any seizure or entry made under this Act and a verdict is found or decision or judgment is given for the claimant, and the court or judge before whom the cause has been tried certifies that there was probable cause for the seizure or entry, the claimant is not entitled to any costs of suit nor is the person who made the seizure or entry liable to any action, indictment or other suit or prosecution on account of the seizure or entry. Probable cause in proceedings against seizing officer (2) Where any action, indictment or other suit or prosecution is brought to trial against any person on account of the seizure or entry referred to in subsection (1), in which a verdict or judgment is given against the defendant, the plaintiff, if probable cause is certified, besides the thing seized, if a seizure, or the value thereof, is not entitled to more than twenty cents damages or to any costs of suit, nor shall the defendant in the prosecution in that case be fined more than ten cents. R.S., c. E-12, s. 84
Excise Act — E-14 87
Not posting licence 87 Every manufacturer who neglects or refuses to keep his licence posted up in a conspicuous place in his manufactory shall incur a fine not exceeding fifty dollars for the first offence and one hundred dollars for each subsequent offence. R.S., c. E-12, s. 85
Excise Act — E-14 88
Goods and apparatus forfeited if no licence 88 (1) Any of the following things, namely, (a) all grain, malt, raw tobacco and other material in stock, (b) all engines, machinery, utensils, worms, stills, mash-tubs, fermenting-tuns, tobacco presses or knives, (c) all tools or materials suitable for the making of stills, worms, rectifying or similar apparatus, and (d) all spirits, malt, beer, tobacco, cigars and other manufactured articles, that are at any time found in any place or premises where anything is being done that is subject to excise, and for which a licence is required under this Act, but in respect of which no licence has been issued, shall be seized by any officer having a knowledge thereof and be forfeited to the Crown, and may either be destroyed when and where found or removed to a place for safe-keeping, in the discretion of the seizing officer. Horses, vehicles, etc. (2) All horses, vehicles, vessels and other appliances that have been or are being used for the purpose of transporting in contravention of this Act or the regulations, or in or on which are found any goods subject to excise, or any materials or apparatus used or to be used in contravention of this Act or the regulations in the production of any goods subject to excise and all such goods, materials or apparatus may likewise be seized as forfeited by the seizing officer and may be dealt with in the manner described in subsection (1). R.S., 1985, c. E-14, s. 88; 1995, c. 36, s. 12
Excise Act — E-14 88.1
Notification of seizure 88.1 Where an officer has evidence that a person may be entitled to make an application under subsection 88.2(1) in respect of a horse, vehicle, vessel or other appliance seized as forfeited under this Act, the officer shall take such measures as are reasonable to ensure that notification of the seizure is sent to that person at the person’s last known address. 1995, c. 36, s. 13
Excise Act — E-14 88.2
Person who claims interest in things seized 88.2 (1) If a horse, vehicle, vessel or other appliance has been seized as forfeited under this Act, any person, other than the person accused of an offence resulting in the seizure or person in whose possession the horse, vehicle, vessel or other appliance was seized, who claims an interest in the horse, vehicle, vessel or other appliance as owner, mortgagee, hypothecary creditor or holder of a lien or other like interest may, within thirty days after the seizure, apply to any judge of any superior court of a province or to a judge of the Federal Court for an order declaring the claimant’s interest. Conditions (2) Where, after such notice to the Minister as the judge referred to in subsection (1) may require, it is made to appear to the satisfaction of the judge (a) that the claimant is innocent of any complicity in the offence resulting in the seizure or of any collusion with the offender in relation thereto, and (b) that the claimant exercised all reasonable care in respect of the person permitted to obtain the possession of the horse, vehicle, vessel or other appliance to satisfy the claimant that it was not likely to be used contrary to this Act or, if a mortgagee, hypothecary creditor or holder of a lien or other like interest, that before becoming the mortgagee, hypothecary creditor or holder of the lien or other interest the claimant exercised such care with respect to the mortgagor, hypothecary debtor or person from whom the lien or interest was acquired, the claimant is entitled to an order that the claimant’s interest is not affected by the seizure. 1995, c. 36, s. 13; 2004, c. 25, s. 138(E)
Excise Act — E-14 89
Engines and apparatus forfeited if any fraud 89 Every steam-engine, boiler, mill, still, worm, rectifying apparatus, fermenting-tun, mash-tub, cistern, machine, vessel, tub, cask, pipe or cock, with the contents thereof, and all stores or stocks of grain, spirits, malt, beer, tobacco, cigars, drugs or other materials or commodities that are in any place or premises subject to excise, shall be forfeited to the Crown and be dealt with accordingly if any fraud against the revenue is committed in the place or premises, or if the owner of the place, premises, apparatus, goods or commodities, his agent or any person employed by him, or any person having lawful possession or control of the place, premises, apparatus, goods or commodities, is discovered in the act of committing, or is convicted of committing, any act in or about the place or premises that is declared by this Act to be an indictable offence. R.S., c. E-12, s. 87
Excise Act — E-14 90
Forfeiture of goods for non-payment of duty 90 Every article or thing subject to duty under this Act, and on which the duty imposed by this Act has not been paid at the proper time as provided in this Act, may be seized by any officer as forfeited to the Crown and be dealt with accordingly. R.S., c. E-12, s. 88
Excise Act — E-14 91
Unlawfully using stamped packages 91 Every person who puts into any package, barrel or cask that has been stamped, marked or branded under this Act any article or commodity subject to excise on which the duty imposed by this Act has not been paid or secured, or that has not been inspected as required by this Act, is guilty of an indictable offence, and for a first offence shall incur a fine of not more than five hundred dollars and not less than one hundred dollars, and for each subsequent offence a fine not exceeding five hundred dollars, and is, in addition, for any offence, liable to imprisonment for a term not exceeding three months. R.S., c. E-12, s. 89
Excise Act — E-14 92
Failing to obliterate brands 92 Every person (a) who, having removed the contents of any package, barrel or cask labelled, branded, marked or sealed as required by this Act, fails forthwith to obliterate or effectually deface the label, brand, mark or seal, or (b) in whose possession is found any package, barrel or cask referred to in paragraph (a), the contents of which have been removed and the label, brand, mark or seal on which has not been obliterated or defaced, shall, for each offence, incur a fine not exceeding one hundred dollars, and the package, barrel or cask in respect of which the offence has been committed shall be forfeited to the Crown and may be seized and detained by any officer and dealt with accordingly. R.S., c. E-12, s. 90
Excise Act — E-14 93
Unlawfully keeping stamped packages 93 Every person who, except as permitted by this Act or by ministerial regulations, brings or causes or permits to be brought into any place licensed under this Act, belonging to him, or into any place in which any business subject to excise is carried on under his supervision or control, or in whose licensed premises there is at any time found any box, jar, barrel, bag or other package, such as is used for containing any of the articles subject to excise that are made in the licensed premises, and having attached or affixed to it, under any provision of this Act, any stamp, mark or brand, or a part of any stamp, mark or brand, as evidence that the duty to which the contents of the box, jar, barrel, bag or other package is liable has been paid or secured, or that the inspection to which the article is liable has been made, shall, for a first offence, incur a fine of not more than five hundred dollars and not less than one hundred dollars, and for each subsequent offence a fine not exceeding five hundred dollars, and all articles subject to excise on the premises at the time of the commission of the subsequent offence shall be forfeited to the Crown and shall be seized by any officer and dealt with accordingly. R.S., 1985, c. E-14, s. 93; 1999, c. 17, s. 144(E)
Excise Act — E-14 95
Licensee refusing to make list 95 Any person who holds a licence under this Act shall incur the same punishment as is prescribed by this Act for carrying on any business subject to excise without a licence, if that person, at any time, having been required in the manner authorized by this Act to make out and furnish with reference to the licensed premises a new list and description with such models, diagrams or drawings as are required by this Act in an application for a licence, refuses to comply with the requisition. R.S., c. E-12, s. 93
Excise Act — E-14 96
Apparatus forfeited where penalty incurred 96 Every still, worm, rectifying apparatus, fermenting-tun, mash-tub, machinery, tobacco-press, cutting-machine, vessel, utensil, pipe, cock, pump, trough, conduit or apparatus, with all and every matter or thing that they contain and the contents of every store-room, workshop or apartment in respect of which any punishment is incurred under this Act, or that has not been entered, described or returned as required by this Act, shall be forfeited to the Crown and may be seized and detained by any officer and dealt with accordingly. R.S., c. E-12, s. 94
Excise Act — E-14 97
Refusing to assist officers 97 Every person who, when called on in the Queen’s name by an officer to aid or assist him in the execution of any act or duty required by this Act, refuses or neglects to do so, and every master or person in charge of any vessel and every driver or person conducting or having charge of any vehicle or conveyance who refuses or neglects to stop the vessel, vehicle or conveyance when required to do so in the Queen’s name by an officer, is guilty of an indictable offence and liable to a fine of not more than one hundred dollars and not less than fifty dollars or to imprisonment for a term of not more than six months and not less than three months or to both fine and imprisonment, and in default of payment of the fine to a term or a further term of imprisonment of not more than six months and not less than three months. R.S., c. E-12, s. 95
Excise Act — E-14 98
Offences in relation to books 98 Every person carrying on any business subject to excise who fails or neglects, or allows any person acting for him or in his employ to fail or neglect, to keep books that are required to be kept by this Act or by any regulation made in that behalf, or to make true and correct entries therein of all particulars required by this Act to be entered in the books, and every person carrying on any business subject to excise who (a) in any way alters or falsifies any of those entries or makes, or causes or allows to be made, any untrue entry or entries in the books, (b) removes, or causes or permits the removal, from the books of any leaf or leaves or part of a leaf or leaves, (c) defaces or erases, or causes or permits to be defaced or erased, any entry made therein, (d) neglects or refuses to prepare and deliver any inventory or make any return or statement, to give any information or to render any accounts required by this Act, (e) falsifies any return, inventory, statement or account, or knowingly gives false information, or (f) neglects or refuses to produce any book, account, statement or return required by this Act to be kept, or any private books or accounts that are demanded for the inspection of any duly authorized officer, when required to do so during ordinary business hours, is guilty of an indictable offence and shall, for a first offence, incur a fine of not more than three hundred dollars and not less than fifty dollars, and for each subsequent offence a fine not exceeding five hundred dollars, together with a further fine equal to double the amount of licence fees, duty or other impost payable under this Act by that person at the time of the offence on any spirits, malt, beer, manufactured tobacco, cigars, stock, goods manufactured in bond or materials for manufacturing them. R.S., c. E-12, s. 96
Excise Act — E-14 99
Articles in respect of which no return made 99 (1) Every article or commodity in respect of which (a) any fraudulent, false, incorrect or imperfect information, entry, return, inventory, account or statement has been made or given, (b) any information, entry, return, inventory, account or statement has been in whole or in part neglected or refused to be made or given, or (c) any information, entry, return, inventory, account or statement has been in whole or in part erased, defaced, removed or destroyed shall be forfeited to the Crown and shall be seized by any officer and dealt with accordingly. False or fraudulent return (2) All goods or materials, machinery, utensils, tools, apparatus or commodities in respect of which (a) any fraudulent, false, incorrect or imperfect information, entry, return, inventory, account or statement has been made or given, (b) any information, entry, return, inventory, account or statement has been, in whole or in part, neglected, or omitted, or refused to be made or given, or (c) any information, entry, return, inventory, account or statement has been, in whole or in part, erased, defaced, removed or destroyed shall be forfeited to the Crown and shall be seized by any officer and dealt with accordingly. Idem (3) Any goods or materials, machinery, utensils, tools, apparatus or commodities that are found in any premises subject to excise at the time when it is discovered that anything described in paragraph (2)(a), (b) or (c) has been done in respect thereof shall be forfeited to the Crown and shall be seized by any officer and dealt with accordingly. Penalty (4) Every person who is required by this Act to make a return and fails to make the return within the time required by section 37 shall pay forthwith a penalty of two hundred and fifty dollars. R.S., 1985, c. E-14, s. 99; R.S., 1985, c. 12 (4th Supp.), s. 60
Excise Act — E-14 100
Using weights and measures not inspected and approved 100 Except as otherwise provided in this Act, every person who uses, or causes or permits the using of, any beams, scales, weights or measures in or about any premises subject to excise, other than those that have been tested, inspected and approved by the proper officer as provided in this Act, shall, for every offence, incur a fine not exceeding one hundred dollars and a further fine not exceeding fifty dollars for each subsequent day on which the use is continued, and the beams, scales, weights and measures shall be forfeited to the Crown and shall be seized by any officer and dealt with accordingly. R.S., c. E-12, s. 98
Excise Act — E-14 101
Breaking the Crown’s lock or seal, etc. 101 Every person is guilty of an indictable offence who (a) opens or breaks any lock or seal or other contrivance attached to any apparatus, vessel, pipe, trough, safe, closed spirit-receiver, meter, pump, cock, room, warehouse or other apartment used for the security of the revenue under this Act; (b) unlawfully abstracts any goods from any place where they or any of them are retained under the supervision of any officer; (c) counterfeits any label, stamp or seal provided for under this Act; or (d) without the knowledge and consent of the collector, in any way perforates any vessel or closed spirit-receiver used for containing any spirits on which the duties have not been paid. R.S., c. E-12, s. 99
Excise Act — E-14 102
Removing bonded goods without entry 102 (1) Where any goods subject to excise are removed or in any way abstracted from any bonding warehouse, without due entries having been made and the duties paid as required by law, whether the removal or abstraction is effected with or without the knowledge or consent of the person holding the licence for the warehouse or of the owner of the goods abstracted, the person to whom the licence for the warehouse was granted and the owner of the goods shall, in addition to the duties of excise to which the goods abstracted were liable, incur a penalty equal in amount to the duties. Remaining goods liable (2) All goods, articles or things remaining in a bonding warehouse, when it is ascertained that any goods have been unlawfully abstracted, are liable for the duties to which the abstracted goods were subject and for the penalty described in subsection (1), and may be forthwith sold by order of the collector or other officer whose duty it then is to collect the duties of excise. Proceeds (3) The proceeds of a sale held pursuant to subsection (2) shall be applied (a) to the liquidation of the duties of excise to which the goods then in warehouse are subject; (b) to the payment of the duties of excise to which the abstracted goods are subject; and (c) to the payment of the penalty imposed by this section. Remission to innocent owners (4) Where the persons who become liable to the penalty imposed by this section show, to the satisfaction of the Minister, that they were in no way privy to the unlawful abstraction of the goods, or that the goods were stolen by some person or persons unknown to them, and that they have used all possible means for the detection and arrest of the criminal, the Minister may remit the penalty on payment of the duties to which the goods would otherwise have been liable. R.S., c. E-12, s. 100
Excise Act — E-14 102.1
Penalty for removal from bonding warehouse for certain exports 102.1 Every person who removes from a bonding warehouse and exports in bond manufactured tobacco (as defined in subsection 58.1(1)) otherwise than in accordance with subparagraph 58.1(3)(a)(i) and paragraph 58.1(3)(b) is liable to pay, in addition to any duties or taxes that are payable under this or any other Act in respect of the tobacco, a penalty equal to the total of those duties and taxes, and that penalty becomes payable at the time the tobacco is exported. 2001, c. 16, s. 10
Excise Act — E-14 103
Goods removed before duty paid 103 Any goods removed from any premises subject to excise before the duty thereon has been paid or secured by bond in the manner required by law shall be seized and detained by any officer having a knowledge of the fact, and shall be forfeited to the Crown. R.S., c. E-12, s. 101
Excise Act — E-14 104
Unlawful removal 104 Goods subject to excise that have been removed from licensed premises contrary to this Act shall be forfeited to the Crown and may be seized and detained by any officer and dealt with accordingly. R.S., c. E-12, s. 102