A-6.002 - Tax Administration Act

Section 68.0.2 Disposition versions

2009-11-19

68.0.2. The judge convicting the defendant of an offence against a fiscal law or a regulation made by the Government under a fiscal law may, on application by the Minister, order the defendant to pay the amount of costs set by regulation in relation to the seizure and preservation of any thing seized under any of sections 40, 40.1, 40.1.0.1, 40.1.1 and 40.1.3.

However, the judge may reduce the amount if the judge is satisfied that the Minister unduly delayed instituting proceedings or caused the commencement of proceedings to be delayed without sufficient cause.

On application by the Minister within 30 days after a judgment is rendered in proceedings to impose a penal sanction for an offence against a fiscal law or a regulation made by the Government under a fiscal law, or within 90 days after the date on which a defendant is deemed to have been convicted of such an offence, a judge may also order the confiscation of any thing seized under any of sections 40, 40.1, 40.1.0.1, 40.1.1 and 40.1.3, of the deposit referred to in the second paragraph of section 40.3 or of the sale proceeds referred to in section 40.4.

At the expiry of 30 days after a judgment is rendered in proceedings to impose a penal sanction for an offence against the Tobacco Tax Act (chapter I-2) or a regulation made by the Government under it or after the date on which a defendant is deemed to have been convicted of such an offence, a thing seized under any of sections 40, 40.1, 40.1.0.1 and 40.1.1 is confiscated by operation of law if the unlawful possession of the thing prevents it from being returned to the person from whom it was seized or to a person who claims to have a right in the thing, unless either of those persons objects within that period to the confiscation. A notice of such a confiscation by operation of law is given with the statement of offence.

Prior notice of not less than one clear day of an application under this section must be served on the defendant, on the person from whom the thing was seized and on the persons who claim to have a right in the thing seized, the deposit referred to in the second paragraph of section 40.3 or the sale proceeds referred to in section 40.4, except when they are in the presence of the judge. The prior notice may be given to the defendant with the statement of offence, specifying that the application is to be made at the time of the judgment.

The Minister shall destroy the things confiscated or dispose of them and pay the proceeds of their sale, if any, into the Consolidated Revenue Fund.

If the confiscation of raw tobacco, of packages of tobacco or of the sale proceeds referred to in section 40.4 is ordered, the judge may also, on application by the Minister, authorize the Minister to destroy the raw tobacco or the packages of tobacco or to dispose of the raw tobacco, the packages of tobacco or the sale proceeds referred to in section 40.4 for the benefit of community bodies working in the health and social services sector.

2009, c. 15, s. 472; 2009, c. 47, s. 20.

2009-06-04

68.0.2. The judge convicting the defendant of an offence against a fiscal law or a regulation made by the Government under a fiscal law may, on application by the Minister, order the defendant to pay the amount of costs set by regulation in relation to the seizure and preservation of any thing seized under any of sections 40, 40.1, 40.1.0.1, 40.1.1 and 40.1.3.

However, the judge may reduce the amount if the judge is satisfied that the Minister unduly delayed instituting proceedings or caused the commencement of proceedings to be delayed without sufficient cause.

On an application of the Minister made within 30 days after a judgment has been rendered in proceedings to impose a penal sanction for an offence against a fiscal law or a regulation made by the Government under a fiscal law or, in cases where the defendant is deemed to have been convicted of the offence, within 90 days after service of the statement of offence, a judge may also order the confiscation of the thing seized under any of sections 40, 40.1, 40.1.0.1, 40.1.1 and 40.1.3 if the unlawful possession of the thing prevents it from being returned to the person from whom it was seized or to a person who claims to have a right in the thing, and, in cases where a defendant has been convicted of, or is deemed to have been convicted of, an offence against a fiscal law or a regulation made by the Government under a fiscal law, in addition to any penalty otherwise prescribed for the offence, the confiscation of any thing seized under any of sections 40, 40.1, 40.1.0.1, 40.1.1 and 40.1.3, of the deposit referred to in the second paragraph of section 40.3 or of the sale proceeds referred to in section 40.4.

Prior notice of not less than one clear day of an application under this section must be served on the defendant, on the person from whom the thing was seized and on the persons who claim to have a right in the thing seized, the deposit referred to in the second paragraph of section 40.3 or the sale proceeds referred to in section 40.4, except when they are in the presence of the judge. The prior notice may be given to the defendant with the statement of offence, specifying that the application is to be made at the time of the judgment.

The Minister shall destroy the things confiscated or dispose of them and pay the proceeds of their sale, if any, into the consolidated revenue fund.

If the confiscation of raw tobacco, of packages of tobacco or of the sale proceeds referred to in section 40.4 is ordered, the judge may also, on application by the Minister, authorize the Minister to destroy the raw tobacco or the packages of tobacco or to dispose of the raw tobacco, the packages of tobacco or the sale proceeds referred to in section 40.4 for the benefit of community bodies working in the health and social services sector.

2009, c. 15, s. 472.