178 Receipt for seized things
(1) As soon as practicable after an inspector seizes a thing, the
inspector must give a receipt for it to the person from whom it was
seized.
(2) However, if for any reason it is not practicable to comply with
subsection (1), the inspector must leave the receipt in a conspicuous position
and in a reasonably secure way at the place of
seizure.
(3) The receipt must describe generally each thing seized and its
condition.
(4) This section does not apply to a thing if it is impracticable or
would be unreasonable to give the receipt required by this section (given the
thing’s nature, condition and value).