24 (1) For any purpose relating to the administration and enforcement of this Act and the regulations, any person authorized for the purpose by the Minister who has reasonable and probable grounds to believe that the vehicle, trailer attached to a vehicle, vessel, railway equipment on rails or aircraft contains evidence of any contravention of this Act, (a)  may, without warrant, stop and detain any vehicle, including any trailer attached to the vehicle, any vessel, railway equipment on rails or aircraft; (b)  may examine the contents thereof including any cargo, manifests, records, accounts, vouchers, papers or things that may afford evidence as to the contravention of this Act or the regulations; (c)  subject to subsections (2), (2.2) and (2.4), may seize and take away any of the manifests, records, accounts, vouchers, papers or things and retain them until they are produced in any court proceedings; and (d)  may use any investigative technique, procedure or test that is, in the person’s opinion, necessary to determine whether cigarettes or fine cut tobacco found during a detention are marked or stamped in accordance with this Act and the regulations.  R.S.O. 1990, c. T.10, s. 24 (1); 1991, c. 48, s. 4; 2004, c. 31, Sched. 36, s. 9 (1); 2011, c. 15, s. 37 (1). Application for retention of documents or things (2) If any document or thing is seized under subsection (1), the Minister shall, within 14 days, apply to a justice for an order to permit the retention of the document or thing.  2009, c. 18, Sched. 30, s. 2 (1); 2018, c. 8, Sched. 35, s. 8. Application to include information under oath (2.1) An application under subsection (2) must be supported by information under oath from a person who has reasonable and probable grounds for believing that the document or thing may afford evidence of a contravention of this Act or the regulations.  2009, c. 18, Sched. 30, s. 2 (1). Order of justice re seized documents (2.2) If the justice who considers an application under subsection (2) is satisfied on reasonable grounds that the document or thing that was seized may afford evidence of a contravention of this Act or the regulations, the justice may, without notice, order that the document or thing be retained by a person named in the order for no longer than three months from the date of the seizure, and may include in the order any provisions that, in the opinion of the justice, are necessary for the preservation of the document or thing.  2009, c. 18, Sched. 30, s. 2 (1). Same (2.3) If the justice who considers an application under subsection (2) is not satisfied on reasonable grounds that the document or thing that was seized may afford evidence of a contravention of this Act or the regulations, he or she may direct that the document or thing be returned to the person from whom it was seized.  2009, c. 18, Sched. 30, s. 2 (1). Time limit for retention (2.4) No document or thing shall be retained under an order made under subsection (2.2) for a period of more than three months from the date of the seizure unless, before the expiry of that period, (a)  an application to the justice is made for retention of the document or thing for an additional period and the justice is satisfied that, having regard to the nature of the inspection, the further retention of the document or thing for a specified period is warranted and makes an order for the continuing retention of the document or thing for the specified period; (b)  a proceeding is instituted in which the retained document or thing may be required; or (c)  the owner of the document or thing consents to the continued retention of it.  2009, c. 18, Sched. 30, s. 2 (1). Seizure and disposal of tobacco (3) Subject to subsections (4), (4.1), (4.2), (5), (6) and (6.1), a person who is authorized by the Minister for the purpose may seize, impound, hold and dispose of tobacco found following a detention under subsection (1) if one of the following circumstances exists: 1.  Any number of unmarked cigarettes are found in the control of a person who does not hold a permit under subsection 9 (1) and who is not otherwise authorized by this Act or the regulations to purchase, possess, store, sell or transport unmarked cigarettes. 1.1  Any amount of unmarked fine cut tobacco is found in the control of a person who does not hold a permit under subsection 9.0.1 (1) and who is not otherwise authorized by this Act or the regulations to purchase, possess, store, sell or transport unmarked fine cut tobacco. 2.  Any number of unmarked cigarettes are being transported or stored in Ontario for a person described in paragraph 1. 2.1  Any amount of unmarked fine cut tobacco is being transported or stored in Ontario for a person described in paragraph 1.1. 3.  Tobacco in bulk is found in the control of a person who has not been designated as a collector under subsection 4 (1) or (1.3), does not hold a registration certificate under subsection 5 (1) or 7 (1) and does not hold a permit under subsection 3 (1) or 8 (2). 4.  Tobacco in bulk is being transported or stored in Ontario for a person described in paragraph 3. 5.  Any amount of raw leaf tobacco is being transported or stored by a person. 2004, c. 31, Sched. 36, s. 9 (3); 2009, c. 18, Sched. 30, s. 2 (2, 3); 2011, c. 15, s. 37 (2-4). Saving, tobacco in bulk (4) Despite subsection (3), if tobacco found following a detention under subsection (1) is tobacco in bulk, no seizure, impounding, holding or disposal shall be made of the tobacco in bulk if the person from whom it would have been seized, (a)  is an interjurisdictional transporter registered under subsection 6 (1) who has the documents described in subsection 6 (5) in his, her or its possession; (b)  holds a wholesaler’s permit under subsection 3 (1) and can provide proof satisfactory to the person authorized by the Minister for the purposes of subsection (3) that the tobacco in bulk was purchased from a collector; (c)  holds a retail dealer’s permit issued under section 3.1 and can provide proof satisfactory to the person authorized by the Minister that the tobacco in bulk was purchased from a registered wholesaler; or (d)  has in the person’s possession the original or a true copy of a transit permit issued to the owner of the tobacco in bulk under subsection 10 (1).  R.S.O. 1990, c. T.10, s. 24 (4); 1998, c. 34, s. 107; 2004, c. 31, Sched. 36, s. 9 (4, 5); 2010, c. 1, Sched. 30, s. 3. Saving, unmarked tobacco products (4.1) Despite subsection (3), if an unmarked tobacco product is found following a detention under subsection (1), no seizure, impounding, holding or disposal shall be made of the tobacco if the person from whom it would have been seized, (a)  is an interjurisdictional transporter registered under subsection 6 (1) who has the documents and information described in subsection 6 (5) in their possession; or (b)  has in their possession the original or a true copy of a transit permit issued to the owner of the unmarked tobacco product under subsection 10 (1).  2011, c. 15, s. 37 (5). Saving, raw leaf tobacco (4.2) Despite subsection (3), if raw leaf tobacco is found following a detention under subsection (1), the raw leaf tobacco shall not be seized, impounded, held or disposed of if the raw leaf tobacco is baled or packaged and labelled in accordance with section 2.4 and, (a)  if the person from whom it would have been seized is an interjurisdictional transporter registered under subsection 6 (1) and has the documents described in subsection 6 (5.1) in his, her or its possession; (b)  if the person from whom it would have been seized holds a registration certificate under section 2.2 or 7 and has the documents described in subsection 2.3 (11); or (c)  if the person from whom it would have been seized is transporting the raw leaf tobacco on behalf of another person who holds a registration certificate under section 2.2 or 7 and if the person from whom it would have been seized has the documents described in subsection 2.3 (11).  2011, c. 15, s. 37 (6); 2015, c. 38, Sched. 21, s. 10 (1). Application (5) Tobacco seized under subsection (3) is forfeited to Her Majesty to be disposed of as the Minister directs unless, within thirty days following the seizure, the person from whom the tobacco was seized, or the owner of the tobacco, applies to the Superior Court of Justice to establish the right to possess the tobacco.  R.S.O. 1990, c. T.10, s. 24 (5); 2001, c. 23, s. 234 (1); 2004, c. 31, Sched. 36, s. 9 (7). Right to possession of tobacco (6) For the purposes of an application under subsection (5) with respect to tobacco products, the applicant has a right to possession of the tobacco if the owner, or the person for whom the tobacco was being transported, was, at the time the seizure was made, a person specified in subsection (3), (4) or (4.1) as someone from whom tobacco was not to be seized.  2004, c. 31, Sched. 36, s. 9 (8); 2011, c. 15, s. 37 (7). Same, raw leaf tobacco (6.1) For the purposes of an application under subsection (5) with respect to raw leaf tobacco, the applicant has a right to possession of the tobacco if, at the time the seizure was made, the requirements of section 2.4 to bale, package or label tobacco did not apply in respect of the tobacco, and if, (a)  the owner, or the person for whom the tobacco was being transported, was, at the time the seizure was made, a person specified in subsection (4.2) as someone from whom tobacco was not to be seized; or (b)  the tobacco was in the possession of a person who is not the owner of the tobacco, and the owner was, at the time the seizure was made, in compliance with the conditions and restrictions of the owner’s registration certificate. 2015, c. 38, Sched. 21, s. 10 (2). Order (7) Where, on an application under subsection (5), the court is satisfied that the applicant has the right to possession of the tobacco, the court may order that the tobacco be returned to the applicant or that the proceeds of sale of the tobacco be paid to the applicant.  R.S.O. 1990, c. T.10, s. 24 (7); 2004, c. 31, Sched. 36, s. 9 (9). Disposal pending final determination by court (8) Where a final order has not been made under subsection (7) within sixty days after the filing of the application under subsection (5), the Minister may dispose of the tobacco and retain the proceeds pending the determination of the application.  R.S.O. 1990, c. T.10, s. 24 (8); 2004, c. 31, Sched. 36, s. 9 (9). Forfeiture after dismissal of application (9) Upon dismissal of an application under subsection (5) and the expiry of the appeal period provided therefor, the tobacco is forfeited to Her Majesty to be disposed of as the Minister directs.  R.S.O. 1990, c. T.10, s. 24 (9); 2004, c. 31, Sched. 36, s. 9 (9). Proceeds of sale (10) Where a sale of tobacco is directed under subsection (5) or (9), or where the proceeds of a sale are retained under subsection (8) and the application is dismissed, the proceeds of the sale remaining after payment of the costs incurred by the Minister in seizing, storing and disposing of the tobacco shall be paid into the Consolidated Revenue Fund.  R.S.O. 1990, c. T.10, s. 24 (10); 2004, c. 31, Sched. 36, s. 9 (9). Continued detention of vehicle (10.1) If tobacco has been seized under subsection (3), a person who is authorized by the Minister for the purpose may continue to detain the vehicle detained under subsection (1) until it is impounded under subsection (10.2) if the vehicle was used for the purposes of transporting or possessing the tobacco in contravention of this Act and if the tobacco exceeds any of the following amounts: 1.  10,000 unmarked cigarettes. 2.  10,000 grams of unmarked fine cut tobacco. 3.  10,000 marked cigarettes. 4.  10,000 grams of marked fine cut tobacco. 5.  200 cigars. 6.  10,000 grams of any tobacco product other than cigarettes, cigars or fine cut tobacco. 7.  10,000 grams of raw leaf tobacco. 2014, c. 7, Sched. 31, s. 2 (1). Administrative seven-day impoundment (10.2) Upon a vehicle being detained under subsection (10.1), the vehicle shall, at the cost of and risk to its owner, (a)  be removed to an impound facility as directed by the person authorized by the Minister under subsection (10.1); and (b)  be impounded for seven days. 2014, c. 7, Sched. 31, s. 2 (1). Release of vehicle (10.3) Subject to subsection (10.10), the vehicle shall be released to its owner from the impound facility upon the expiry of the period of impoundment. 2014, c. 7, Sched. 31, s. 2 (1). Early release of vehicle (10.4) Despite the detention or impoundment of a vehicle under this section, a person authorized by the Minister under subsection (10.1) may release the vehicle to its owner before it is impounded under subsection (10.2) or, subject to subsection (10.10), may direct the operator of the impound facility where the vehicle is impounded to release the vehicle to its owner before the expiry of the seven days if the person authorized is satisfied that, (a)  the vehicle was stolen at the time that it was stopped under subsection (1); (b)  the owner of the vehicle had no knowledge that the vehicle would be used to transport or possess tobacco at the time the owner permitted the driver of the vehicle to use the vehicle and the owner’s lack of knowledge was reasonable; or (c)  the owner knew that the vehicle would be used to transport or possess tobacco and exercised due diligence to determine that the transportation or possession of the tobacco would not be in contravention of this Act. 2014, c. 7, Sched. 31, s. 2 (1). Duty of authorized person re impoundment (10.5) Every person authorized by the Minister under subsection (10.1) who detains a vehicle under that subsection shall, as soon as practicable, (a)  prepare a notice identifying the vehicle that is to be impounded under subsection (10.2), the name and address of the driver, the date and time of the impoundment, the period of time for which the vehicle is impounded, the place where the vehicle may be recovered and the availability of early release of the vehicle under subsection (10.4); and (b)  serve the driver with a copy of the notice. 2014, c. 7, Sched. 31, s. 2 (1). Same (10.6) Service of a copy of a notice under subsection (10.5) on the driver of the vehicle is deemed to be service on and sufficient notice to the owner of the vehicle. 2014, c. 7, Sched. 31, s. 2 (1). Further notice to owner (10.7) In addition to serving the owner of the vehicle through service on the driver under subsection (10.5), a person authorized by the Minister for the purposes of subsection (10.1) shall as soon as practicable provide a copy of the notice prepared under subsection (10.5) to the owner by delivering it personally to the owner or by mailing it to the owner’s last known address. 2014, c. 7, Sched. 31, s. 2 (1). No appeal or hearing (10.8) There is no appeal from, or right to be heard before, a vehicle detention or vehicle impoundment under subsection (10.1) or (10.2), but this subsection does not affect the taking of any proceeding in court. 2014, c. 7, Sched. 31, s. 2 (1). Lien for storage costs (10.9) The costs incurred by the person who operates the impound facility where a vehicle is impounded under this section are a lien on the vehicle that may be enforced under the Repair and Storage Liens Act. 2014, c. 7, Sched. 31, s. 2 (1). Costs to be paid before release of vehicle (10.10) The person who operates the impound facility where a vehicle is impounded under subsection (10.2) is not required to release the vehicle until the removal and impound costs for the vehicle have been paid and if the Crown is the person who operates the impound facility, the Crown is not required to release the vehicle until those costs have been paid. 2014, c. 7, Sched. 31, s. 2 (1). Owner may recover losses from driver (10.11) The owner of a vehicle that is impounded under this section may bring an action against the driver of the vehicle at the time the vehicle was detained under subsection (1) to recover any costs or other losses incurred by the owner in connection with the impoundment provided that the owner did not know and could not reasonably have known that the vehicle would be used for the purposes of transporting or possessing tobacco in contravention of this Act. 2014, c. 7, Sched. 31, s. 2 (1). Offence (10.12) Every person who obstructs or interferes with a person authorized under subsection (10.1) in the performance of his or her duties under this section is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $5,000 or to imprisonment for a term of not more than six months, or to both. 2014, c. 7, Sched. 31, s. 2 (1). Impoundment concurrent with other administrative impoundments (10.13) The impoundment of a vehicle under this section runs concurrently with an impoundment, if any, of the same vehicle under any other Act. 2014, c. 7, Sched. 31, s. 2 (1). Definition (11) For the purposes of this section, “vehicle” means a motor vehicle to which a number plate is or should be attached as required by the Highway Traffic Act and includes anything attached to the motor vehicle. 1994, c. 18, s. 8 (13); 2014, c. 7, Sched. 31, s. 2 (2). Penalty (12) Every person from whom tobacco is seized under subsection (3) shall pay a penalty, when assessed for it, equal to the sum of, (a)  the amount that is three times the tax that would be payable under section 2 by a consumer purchasing the same quantity of tobacco that was seized under subsection (3); and (b)  the amount of, (i)  $500 if the person has not been previously assessed a penalty under this subsection or under subsection 2 (7.1), 29 (19) or (20), 29.1 (6) or (7), 34 (2) or 34.0.1 (2), (ii)  $2,500 if the person has previously been assessed a penalty under this subsection or under subsection 2 (7.1), 29 (19) or (20), 29.1 (6) or (7), 34 (2) or 34.0.1 (2), but has not been previously assessed more than one penalty in total under this subsection and those subsections, (iii)  $5,000 if the person has previously been assessed more than one penalty in total under this subsection or subsection 2 (7.1), 29 (19) or (20), 29.1 (6) or (7), 34 (2) or 34.0.1 (2).  2008, c. 19, Sched. W, s. 7; 2011, c. 15, s. 37 (9-12). Saving (13) No penalty shall be assessed under subsection (12) in respect of any person where an order has been made under subsection (7).  R.S.O. 1990, c. T.10, s. 24 (13). Section Amendments with date in force (d/m/y) 1991, c. 48, s. 4 - 19/12/1991;1994, c. 18, s. 8 (13) - 23/06/1994; 1998, c. 34, s. 107 - 18/12/1998 2001, c. 23, s. 234 (1) - 05/12/2001; 2001, c. 23, s. 234 (2) - 07/05/1997 2004, c. 7, s. 30
- 17/06/2004; 2004, c. 31, Sched. 36, s. 9 (1-10) - 16/12/2004 2008, c. 19, Sched. W, s. 7 - 27/11/2008 2009, c. 18, Sched. 30, s. 2 (1-3) - 05/06/2009 2010, c. 1, Sched. 30, s. 3 - 01/07/2010 2011, c. 15, s. 37 (1, 3, 5, 10-12) - 01/04/2013; 2011, c. 15, s. 37 (2, 4, 6, 7, 8) - 01/10/2012; 2011, c. 15, s. 37 (9)
- 01/06/2011 2014, c. 7, Sched. 31, s. 2 (1, 2) - 24/07/2014 2015, c. 38, Sched. 21, s. 10 (1, 2) - 10/12/2015 2018, c. 8, Sched. 35, s. 8 - 08/05/2018