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Old website (cra-arc.gc.ca)
Delegation under the
Subsection 273(1) Review the circumstances of the case, on receipt of a request under section 271, decide whether the contravention occurred and the action to be taken Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 273(1) was amended on November 6, 2014 and July 12, 2005. ... Subsection 274(1) Cancel the penalty imposed, if no contravention occurred, and authorize the return of money paid in respect of the penalty, or authorize the release of a thing seized or the return of security received in respect of the seizure Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 274(1) was amended on November 6, 2014 and July 12, 2005. Subsection 275(1) If a contravention occurred, may confirm, increase, reduce or waive the penalty Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 275(1) was amended on November 6, 2014 and July 12, 2005. ...
FCTD
Gagliano v. Goodale, 2018 FC 820
In his Memorandum of Fact and Law, he focuses on the issue of contravention of the Act, as addressed in section 131 of the Act. ... That is what the Applicant did. [59] The processes set out in the Act for appealing a decision about the finding of a contravention and review of a penalty imposed in respect of a contravention were discussed by Justice Shore in Nguyen v. ... The Act authorizes the importance of a penalty if a contravention of the Act is established. [66] The finding of a contravention cannot be addressed in the present application for judicial review. [67] Insofar as the Applicant’s arguments about the use of the E311 form are concerned, in my opinion, these arguments go to whether a contravention of the Act was established. ...
Current CRA website
Excise Act, 2001 – Authorization to exercise powers or perform duties of the Minister of National Revenue
Subsection 273(1) Review the circumstances of the case, on receipt of a request under section 271, decide whether the contravention occurred and the action to be taken Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 273(1) was amended on November 6, 2014 and July 12, 2005. ... Subsection 274(1) Cancel the penalty imposed, if no contravention occurred, and authorize the return of money paid in respect of the penalty, or authorize the release of a thing seized or the return of security received in respect of the seizure Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 274(1) was amended on November 6, 2014 and July 12, 2005. Subsection 275(1) If a contravention occurred, may confirm, increase, reduce or waive the penalty Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 275(1) was amended on November 6, 2014 and July 12, 2005. ...
FCTD
Verdie v. Canada (Attorney General), 2023 FC 1015
Verdie’s avenues of appeal: To appeal the decision made pursuant to section 131 (contravention of section 7.1 and seizure under 110), Mr. ... This contravention finding was taken by the Minister under section 131(1) of the Customs Act. ... The Court does not have jurisdiction to hear the application because the substance of the application is a challenge to the contravention decision. ...
FCTD
Winkler v. Canada (Public Safety and Emergency Preparedness), 2024 FC 247
Pursuant to sections 131 and 133 of the Customs Act, the Minister was authorized to decide whether a contravention had occurred, and if so, whether to refund any portion of the money Mr. ... Winkler had contravened section 11 of the Customs Act by failing to report to a CBSA officer (Contravention Decision) and found there were extenuating circumstances that warranted a $500 refund of the payment for releasing his vehicle (Release Decision). ... Winkler’s challenge to the Contravention Decision. That decision, which was made under section 131 of the Customs Act, must be appealed by way of an action. ...
FCTD
Maric v. Canada (Attorney General), 2025 FC 568
The Notice explained that the seeds were seized by reason of non-report in contravention of s.12 of the Customs Act, and that they were being held as forfeit pursuant to s.117(2). ... Assuming such a contravention is found, the Minister then separately decides the appropriate penalty, pursuant to section 133. ... Any challenge to the finding of a contravention, pursuant to s.131 of the Act, must be brought before the Federal Court by way of an action: see s.135 of the Customs Act. ...
FCA
Office of the Superintendent of Bankruptcy v. MacLeod, 2011 FCA 4
[5] The Delegate described the alleged contraventions under the following 12 headings: A. ... The allegations under headings C, F, G and I were rejected on the basis that no contraventions of the BIA, the Rules or the Directives had occurred ... Disposition [39] I would allow the appeal, set aside the Judge’s decision pertaining to the contraventions listed under headings B, E and H and allow the application for judicial review with respect to these contraventions. ...
FCA
Tourki v. Canada (Public Safety and Emergency Preparedness), 2007 FCA 186
One deals with contravention; the other deals with penalty and forfeit. ... L’une a trait à la contravention, tandis que l’autre porte sur la pénalité et la confiscation. ... Cette décision vise à déterminer s’il y a eu contravention au paragraphe 12(1) ...
FCTD
Flaro v. Canada, 2018 FC 229
The operative language for a seizure under the Act is a “reasonable belief” that a contravention has occurred. ... Section 267 of the Act speaks to “the time of contravention” as being when an officer has reasonable belief of a contravention. ... If there must be a finding of a contravention before a seizure occurs, then the provisions of the Act which allow the Minister to determine if a contravention was or was not justified under the Act would be meaningless. [44] The Plaintiffs’ reliance on Jarvis is misplaced in light of this analysis. ...
FCTD
Canada (Minister of National Revenue) v. Whitfield, 2002 FCT 663
She alleged contravention "of Her Majesty Queen Elizabeth II's Imperial Law and of the Criminal Code of Canada by de facto officers, misrepresenting themselves as officers, military personnel of Her Majesty Queen Elizabeth II acting on behalf of Canada Customs and Revenue Agency in this matter" [paragraph 1 of the Written Response] and "intentional deception perpetrated by Canada Customs and Revenue Agency and the issuance of fraudulent documents by Canada Customs and Revenue Agency to the Federal Court of Canada on January 19, 2001, in direct contravention of Imperial Law and in direct contravention of the Criminal Code of Canada" [paragraph 3 of the Written Response]. ...