Bill C-47

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	(a) if the contravention relates to spirits, the duty that was imposed on the spirits; or
	(b) if the contravention relates to wine, $0.5122 per litre of that wine.
Spirits improperly used as DA or SDA	244. Every person who is required to export, return, dispose of or destroy an amount of spirits under paragraph 101(1)(a) or (b) or (2)(a) or (b) but is unable to do so because the amount has been used in the production of another product is liable to a penalty equal to the duty imposed under section 122 or levied under section 21.1 or subsection 21.2(1) of the Customs Tariff on the amount.
Contravention of section 78, 83 or 94	245. Every person who contravenes section 78, 83 or 94 is liable to a penalty equal to 100% of the duty that was imposed on the alcohol to which the contravention relates.
Contravention of section 81, 86, 92 or 93	246. Every person who contravenes section 81, 86, 92 or 93 is liable to a penalty equal to 50% of the duty that was imposed on the alcohol to which the contravention relates.
Unauthorized possession, etc., of SDA	247. Every person who contravenes any of sections 96 to 98, 100, 102 or 103 is liable to a penalty of $10 per litre of specially denatured alcohol to which the contravention relates.
Unauthorized removal of marked special container	248. Every excise warehouse licensee who removes a marked special container of alcohol from their excise warehouse for entry into the duty-paid market is liable to a penalty equal to 50% of the duty that was imposed on the alcohol in the container unless the container is marked for delivery to and use at a bottle-your-own premises and it is delivered to a bottle-your-own premises.
Contravention of section 154	249. Every excise warehouse licensee who contravenes section 154 is liable to a penalty equal to the total of
	(a) $1,000, and
	(b) 50% of the duty that was imposed on the alcohol supplied in contravention of that section.
Failure to comply	250. Every person is liable to a penalty of not more than $25,000 if the person fails to comply with
	(a) section 206 or 207;
	(b) a requirement in a notice referred to in section 208 or 210;
	(c) a condition or requirement of a licence or registration issued to the person under this Act;
	(d) a condition or restriction imposed under section 143; or
	(e) the regulations.
Failure to file return	251. Every person who does not file a return as and when required under a demand issued under section 169 is liable to a penalty equal to the greater of
	(a) $250, and
	(b) 5% of the amount of duty payable by the person for the period designated in the demand that was unpaid on the day that the return was due.
Failure to provide information	252. Every person who fails to provide any information or record as and when required under this Act is liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.
False statements or omissions	253. Every person who knowingly, or under circumstances amounting to gross negligence, makes, or participates in, assents to or acquiesces in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a ``return'') made in respect of a fiscal month or activity is liable to a penalty equal to the greater of $250 and 25% of the total of
	(a) if the false statement or omission is relevant to the determination of an amount of duty payable by the person, the amount, if any, by which
	(i) that duty payable
	exceeds
	(ii) the amount that would be the duty payable by the person if the duty were determined on the basis of the information provided in the return; and
	(b) if the false statement or omission is relevant to the determination of a refund or any other payment that may be obtained under this Act, the amount, if any, by which
	(i) the amount that would be the refund or other payment payable to the person if the refund or other payment were determined on the basis of the information provided in the return
	exceeds
	(ii) the amount of the refund or other payment payable to the person.
	Penalty Imposition
Notice of imposed penalty	254. (1) A penalty that a person is liable to pay under any of sections 233 to 253 may be imposed by the Minister by serving on the person a written notice of the imposed penalty or by sending the notice by registered or certified mail to the person's last known address.
Penalty is in addition to other sanction	(2) A penalty may be imposed in addition to a seizure or forfeiture of a thing or the suspension or cancellation of a licence or registration under this Act that arises from the same event as the contravention in respect of which the penalty is imposed.
When penalty becomes payable	255. The amount of a penalty imposed on a person under section 254 is payable by the person to the Receiver General at the time it is imposed.
Interest on penalty during review period	256. Despite subsection 170(1), if a request is made under subsection 271(1) for a decision of the Minister in respect of a penalty imposed under section 254, no interest is payable in respect of the penalty for the period beginning on the day on which the request is made and ending on the day on which the Minister gives notice of the decision under subsection 273(2) or, if the decision is appealed to the Federal Court under section 276, the day on which the appeal is resolved.
Review of imposed penalty	257. The debt due to Her Majesty as a result of a penalty imposed under section 254 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 under this Act.
	Search Warrants
Information for search warrant	258. (1) A judge may at any time issue a warrant signed by the judge authorizing an officer to search a building, receptacle or place for a thing and to seize it if the judge is satisfied by information on oath that there are reasonable grounds to believe that there will be found in the building, receptacle or place anything that there are reasonable grounds to believe will afford evidence in respect of a contravention under this Act.
Form of search warrant	(2) A warrant must refer to the contravention for which it is issued, identify the building, receptacle or place to be searched and be reasonably specific as to the thing to be searched for and seized.
Endorsement of search warrant	(3) If the building, receptacle or place is in a territorial division other than that in which the judge has jurisdiction, the judge may issue the warrant and the warrant may be executed in the other territorial division after it has been endorsed by a judge having jurisdiction in that territorial division.
Effect of endorsement	(4) An endorsement that is made on a warrant as provided for in subsection (3) is sufficient authority to the officers to whom it was originally directed, and to all officers within the jurisdiction of the judge by whom it is endorsed, to execute the warrant and to deal with the things seized in accordance with section 489.1 of the Criminal Code or as otherwise provided by law.
Seizure of things not specified	(5) An officer who executes a warrant may seize, in addition to the things mentioned in the warrant,
	(a) anything by means of or in relation to which the officer believes on reasonable grounds that a provision of this Act has been contravened; or
	(b) anything that the officer believes on reasonable grounds will afford evidence in respect of a contravention under this Act.
Execution of search warrant	(6) A warrant shall be executed during the period between 6:00 a.m. and 9:00 p.m. unless
	(a) the judge is satisfied that there are reasonable grounds for it to be executed outside of that period;
	(b) the reasonable grounds are included in the information; and
	(c) the warrant authorizes that it be executed outside of that period.
Operation of computer system and copying equipment	(7) An officer authorized under this section to search a computer system for data may
	(a) use or cause to be used any computer system at the building or place to search any data contained in or available to the computer system;
	(b) use or cause to be used any equipment at the building or place to make a copy of the data and to render it in any form; and
	(c) seize a copy or rendering made under paragraph (b) that may afford evidence in respect of a contravention under this Act.
Duty of person in possession or control	(8) Every person who is in possession or control of any building or place in respect of which a search described by subsection (7) is carried out shall, on presentation of the warrant, provide to the officer carrying out the search all assistance that is necessary to carry out the search.
Application of section 490 of Criminal Code	(9) Section 490 of the Criminal Code applies in respect of anything seized under this section.
Extended meaning of ``judge''	(10) In this section and paragraph 262(2)(b), ``judge'' also means a justice who is authorized under the Criminal Code to issue a search warrant.
Warrant not necessary in exigent circumstances	259. An officer may exercise any of the powers referred to in subsection 258(1) without a warrant if the conditions for obtaining a warrant exist but by reason of exigent circumstances it would not be practical to obtain one.
	Inspections
By whom	260. (1) An officer may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records, processes, property or premises of a person in order to determine whether that or any other person is in compliance with this Act.
Powers of officer	(2) For the purposes of an inspection, audit or examination, the officer may
	(a) subject to subsection (3), enter any place in which the officer reasonably believes the person keeps records or carries on any activity to which this Act applies;
	(b) stop a conveyance or direct that it be moved to a place where the inspection or examination may be performed;
	(c) require any individual to be present during the inspection, audit or examination and require that individual to answer all proper questions and to give to the officer all reasonable assistance;
	(d) open or cause to be opened any receptacle that the officer reasonably believes contains anything to which this Act applies;
	(e) take samples of anything free of charge; and
	(f) seize anything by means of or in relation to which the officer reasonably believes this Act has been contravened.
Prior authorization	(3) If any place referred to in paragraph (2)(a) is a dwelling-house, the officer may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (4).
Warrant to enter dwelling-hous e	(4) A judge may issue a warrant authorizing an officer to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application by the Minister, a judge is satisfied by information on oath that
	(a) there are reasonable grounds to believe that the dwelling-house is a place referred to in paragraph (2)(a);
	(b) entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act; and
	(c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused.
Orders if entry not authorized	(5) If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act, the judge may, to the extent that access was or may be expected to be refused and that a record or property is or may be expected to be kept in the dwelling-house,
	(a) order the occupant of the dwelling-house to provide an officer with reasonable access to any record or property that is or should be kept in the dwelling-house; and
	(b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act.
Definition of ``dwelling-ho use''	(6) In this section, ``dwelling-house'' means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes
	(a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and
	(b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence.
Custody of seized things	261. (1) An officer who seizes a thing under section 260 may retain custody of the thing or transfer custody of it to any person that the officer may designate.
Retention of seized things	(2) An officer may order that a thing seized under section 260 be retained or stored at the place from where it was seized and no person shall use, remove or dispose of the thing without the consent of the officer or other authorized person.
Copies of records	262. (1) A person who seizes, inspects, audits, examines or is provided a record under section 260 may make, or cause to be made, one or more copies of the record.
Retention of records seized	(2) No records that have been seized as evidence under section 260 shall be retained for a period of more than three months after the time of seizure unless, before the expiry of that period,
	(a) the person from whom they were seized agrees to their further retention for a specified period;
	(b) a judge is satisfied on application that, having regard to the circumstances, their further retention for a specified period is warranted and so orders; or
	(c) judicial proceedings are instituted in which they may be required.
Officer must give notification of seizure	263. An officer who seizes a thing under section 260 shall, without delay,
	(a) report the circumstances of the seizure to the Commissioner; and
	(b) if the officer has evidence that a person may be entitled to make an application under section 278 in respect of the thing, take all reasonable measures to ensure that notification of the seizure is sent to that person at their last known address.

Bill C-47

Penalty Imposition

Search Warrants

Inspections