GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act, 2001 — E-14.1 288
, and the sheriff or other person, having complied with this subsection, is deemed to have complied with the Act, regulation or rule requiring the information to be set out in the minute, notice or document. Application for an order (10) A sheriff or other person who is unable, because of subsection (8) or (9), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an ex parte application by the Minister, for the purpose of giving effect to the proceeding, charge, lien, priority or binding interest. Deemed security (11) If a charge, lien, priority or binding interest created under subsection (5) by filing, registering or otherwise recording a memorial under subsection (4) is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act , it is deemed (a) to be a claim that is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and (b) to also be a claim referred to in paragraph 86(2)(a) of that Act. Details in certificates and memorials (12) Despite any law of Canada or of the legislature of a province, in any certificate in respect of a debtor, any memorial evidencing a certificate or any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes (a) to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate amounts making up that total; (b) to refer to the rate of interest to be charged on the separate amounts making up the amount payable in general terms as interest at the prescribed rate under this Act applicable from time to time on amounts payable to the Receiver General, without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any period; and (c) to refer to the penalty calculated under section 251.1 to be charged on the separate amounts making up the amount payable in general terms as a penalty under that section on amounts payable to the Receiver General. 2002, c. 22, s. 288; 2006, c. 4, s. 123
Excise Act, 2001 — E-14.1 290
Recovery by deduction or set-off 290 If a person is indebted to Her Majesty under this Act, the Minister may require the retention by way of deduction or set-off of any amount that the Minister may specify out of any amount that may be or become payable to that person by Her Majesty.
Excise Act, 2001 — E-14.1 291
Acquisition of debtor’s property 291 For the purpose of collecting debts owed by a person to Her Majesty under this Act, the Minister may purchase or otherwise acquire any interest in the person’s property that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption, and may dispose of any interest so acquired in any manner that the Minister considers reasonable.
Excise Act, 2001 — E-14.1 292
Money seized from debtor 292 (1) If the Minister has knowledge or suspects that a person is holding money that was seized by a police officer in the course of administering or enforcing the criminal law of Canada from another person who is liable to pay any duty, interest or other amount under this Act (in this section referred to as the “debtor”) and that is restorable to the debtor, the Minister may in writing require the person to turn over the money otherwise restorable to the debtor, in whole or in part, to the Receiver General on account of the debtor’s liability under this Act. Receipt of Minister (2) A receipt issued by the Minister for money turned over is a good and sufficient discharge of the requirement to restore the money to the debtor to the extent of the amount so turned over.
Excise Act, 2001 — E-14.1 293
Seizure — failure to pay duty, etc. 293 (1) If a person fails to pay duty, interest or other amount as required under this Act, the Minister may in writing give 30 days notice to the person, addressed to their last known address, of the Minister’s intention to direct that the person’s things be seized and disposed of. If the person fails to make the payment before the expiry of the 30 days, the Minister may issue a certificate of the failure and direct that the person’s things be seized. Disposition (2) Things that have been seized under subsection (1) shall be kept for 10 days at the expense and risk of the owner. If the owner does not pay the amount due together with all expenses within the 10 days, the Minister may dispose of the things in a manner the Minister considers appropriate in the circumstances. Proceeds of disposition (3) Any surplus resulting from a disposition, after deduction of the amount owing and all expenses, shall be paid or returned to the owner of the things seized. Exemptions from seizure (4) Anything of any person in default that would be exempt from seizure under a writ of execution issued by a superior court of the province in which the seizure is made is exempt from seizure under this section.
Excise Act, 2001 — E-14.1 294
Person leaving Canada or defaulting 294 (1) If the Minister suspects that a person has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice to the person served personally or sent by registered or certified mail addressed to their last known address, demand payment of any amount for which the person is liable under this Act or would be so liable if the time for payment had arrived, and the amount shall be paid without delay despite any other provision of this Act. Seizure (2) If a person fails to pay an amount required under subsection (1), the Minister may direct that things of the person be seized, and subsections 293(2) to (4) apply, with any modifications that the circumstances require.
Excise Act, 2001 — E-14.1 295
Liability of directors 295 (1) If a corporation fails to pay any duty or interest as and when required under this Act, the directors of the corporation at the time it was required to pay the duty or interest are jointly and severally or solidarily liable, together with the corporation, to pay the duty or interest and any interest that is payable on the duty or interest under this Act. Limitations (2) A director of a corporation is not liable unless (a) a certificate for the amount of the corporation’s liability has been registered in the Federal Court under section 288 and execution for that amount has been returned unsatisfied in whole or in part; (b) the corporation has commenced liquidation or dissolution proceedings or has been dissolved and a claim for the amount of the corporation’s liability has been proved within six months after the earlier of the date of commencement of the proceedings and the date of dissolution; or (c) the corporation has made an assignment or a bankruptcy order has been made against it under the Bankruptcy and Insolvency Act and a claim for the amount of the corporation’s liability has been proved within six months after the date of the assignment or bankruptcy order. Diligence (3) A director of a corporation is not liable for a failure under subsection (1) if the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances. Assessment (4) The Minister may assess any person for any amount of duty or interest payable by the person under this section and, if the Minister sends a notice of assessment, sections 188 to 205 apply with any modifications that the circumstances require. Time limit (5) An assessment of any amount payable by a person who is a director of a corporation shall not be made more than two years after the person ceased to be a director of the corporation. Amount recoverable (6) If execution referred to in paragraph (2)(a) has issued, the amount recoverable from a director is the amount remaining unsatisfied after execution. Preference (7) If a director of a corporation pays an amount in respect of the corporation’s liability that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference to which Her Majesty would have been entitled had the amount not been so paid, and if a certificate that relates to the amount has been registered, the director is entitled to an assignment of the certificate to the extent of the director’s payment, which assignment the Minister is empowered to make. Contribution (8) A director who satisfies a claim under this section is entitled to contribution from the other directors who were liable for the claim. 2002, c. 22, s. 295; 2004, c. 25, s. 198
Excise Act, 2001 — E-14.1 296
Compliance by unincorporated bodies 296 (1) If any duty, interest or other amount is required to be paid or any other thing is required to be done under this Act by a person (in this section referred to as the “body”) that is not an individual, a corporation or a partnership, it shall be the joint and several or solidary liability and responsibility of (a) every member of the body holding office as president, chairperson, treasurer, secretary or similar officer of the body, (b) if there are no such officers of the body, every member of any committee having management of the affairs of the body, and (c) if there are no such officers of the body and no such committee, every member of the body, to pay that amount of duty, interest or other amount or to comply with the requirement, and if the amount is paid or the requirement is fulfilled by an officer of the body, a member of such a committee or a member of the body, it shall be considered as compliance with the requirement. Assessment (2) The Minister may assess any person for any amount for which the person is liable under this section and, if the Minister sends a notice of assessment, sections 188 to 205 apply with any modifications that the circumstances require. Limitation (3) An assessment of a person shall not (a) include any amount that the body was liable to pay before the person became jointly and severally or solidarily liable; (b) include any amount that the body became liable to pay after the person ceased to be jointly and severally or solidarily liable; or (c) be made more than two years after the person ceased to be jointly and severally or solidarily liable unless the person was grossly negligent in the carrying out of any duty or obligation imposed on the body by or under this Act or made, or participated in, assented to or acquiesced in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice or answer made by the body.
Excise Act, 2001 — E-14.1 297
. However, nothing in this subsection limits the liability of the individual under any other provision of this Act. Anti-avoidance rules (6) For the purposes of this section, if a person transfers property to another person as part of a transaction or series of transactions, the following rules apply: (a) the transferor is deemed to not be dealing at arm’s length with the transferee at the time of the transfer of the property if (i) the transferor and the transferee do not deal at arm’s length at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, and (ii) it is reasonable to conclude that one of the purposes of undertaking or arranging the transaction or series of transactions is to avoid joint and several, or solidary, liability of the transferee and the transferor under this section for an amount payable under this Act; (b) an amount that the transferor is liable to pay under this Act (including, for greater certainty, an amount that the transferor is liable to pay under this section, regardless of whether the Minister has made an assessment under subsection (3) in respect of that amount) is deemed to have become payable in the reporting period of the transferor in which the property was transferred, if it is reasonable to conclude that one of the purposes of the transfer of the property is to avoid the payment of a future amount payable under this Act by the transferor or transferee; and (c) the amount determined for A in paragraph (1)(d) is deemed to be the greater of (i) the amount otherwise determined for A in paragraph (1)(d) without reference to this paragraph, and (ii) the amount determined by the formula A − B where A is the fair market value of the property at the time of the transfer, and B is the fair market value, at its lowest at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, of the consideration given by the transferee for the transfer of the property (other than any part of the consideration that is in a form that is cancelled or extinguished during that period and for which no property that is neither cancelled nor extinguished during that period is substituted) provided that the consideration is held by the transferor at that time. 2002, c. 22, s. 297; 2007, c. 18, s. 129; 2010, c. 25, s. 124 2022, c. 5, s. 35 2022, c. 10, s. 166 2022, c. 10, s. 173 2022, c. 19, s. 67 2024, c. 15, s. 121
Excise Act, 2001 — E-14.1
common-law partner of an individual at any time means a person who is the common-law partner of the individual at that time for the purposes of the Income Tax Act . ( conjoint de fait )
Excise Act, 2001 — E-14.1
common-law partnership means the relationship between two persons who are common-law partners of each other. ( union de fait )
Excise Act, 2001 — E-14.1
transaction includes an arrangement or event. ( opération )
Excise Act, 2001 — E-14.1 298
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.
Excise Act, 2001 — E-14.1 299
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.
Excise Act, 2001 — E-14.1 300
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.
Excise Act, 2001 — E-14.1 301
of a person that is made available in electronic format such that it can be read or perceived by a person or computer system or other similar device and that refers to the business number of a person is presumed to be sent to the person and received by the person on the date that it is posted by the Minister in the secure electronic account in respect of the business number of the person, unless the person has requested, at least 30 days before that date, in a manner specified by the Minister, that such notices or other communications be sent by mail. Date 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 sending 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. 2002, c. 22, s. 301; 2005, c. 38, ss. 98, 145; 2010, c. 25, s. 125 2021, c. 23, s. 77 2023, c. 26, s. 92
Excise Act, 2001 — E-14.1 302
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.
Excise Act, 2001 — E-14.1 303
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.
Excise Act, 2001 — E-14.1 304
ished 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. Incorporation by reference (3) For greater certainty, a regulation made under this Act may incorporate by reference any material, regardless of its source and either as it exists on a particular date or as amended from time to time. 2002, c. 22, s. 304; 2007, c. 18, s. 130; 2010, c. 12, s. 47; 2018, c. 12, s. 91 2022, c. 10, s. 78 2022, c. 19, s. 101
Excise Act, 2001 — E-14.1 304.1
gulations including words or expressions defined in a provision of this Act or those regulations; (f) providing that a provision of this Act or of the regulations made under this Act, or a part of such a provision, does not apply to the coordinated cannabis duty system; (g) prescribing compliance measures, including penalties and anti-avoidance rules; and (h) generally in respect of the application of that system in relation to a province. Conflict (5) If a regulation made under this Act in respect of the coordinated cannabis duty system states that it applies despite any provision of this Act, in the event of a conflict between the regulation and this Act, the regulation prevails to the extent of the conflict. 2018, c. 12, s. 92
Excise Act, 2001 — E-14.1 304.2
Definition of cannabis duty system 304.2 (1) In this section, cannabis duty system means the system providing for the payment, collection and remittance of duty imposed under Part 4.1 and any provisions relating to duty imposed under that Part or to refunds in respect of any such duty. Transitional cannabis duty system regulations (2) For the purpose of facilitating the implementation, application, administration or enforcement of the cannabis duty system, the Governor in Council may make regulations adapting any provision of this Act or of the regulations made under this Act to take into account the making of regulations under the Cannabis Act or amendments to those regulations. Retroactive effect (3) Despite subsection 304(2), regulations made under subsection (2) may, if they so provide, be retroactive and have effect with respect to any period before they are made. 2018, c. 12, s. 92
Excise Act, 2001 — E-14.1 304.3
ding words or expressions defined in a provision of this Act or those regulations; (f) providing that a provision of this Act or of the regulations made under this Act, or a part of such a provision, does not apply to the coordinated vaping duty system; (g) prescribing compliance measures, including penalties and anti-avoidance rules; and (h) generally in respect of the application of that system in relation to a province. Conflict (5) If a regulation made under this Act in respect of the coordinated vaping duty system states that it applies despite any provision of this Act, in the event of a conflict between the regulation and this Act, the regulation prevails to the extent of the conflict. 2022, c. 10, s. 79
Excise Act, 2001 — E-14.1 305
Meaning of implementation date 305 In sections 306 to 320, implementation date means the day on which Parts 3 and 4 come into force.
Excise Act, 2001 — E-14.1 306
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.