Under s. 734.7(1) of the Code, a warrant of committal for
the imprisonment of an offender in default of payment of a
fine imposed in lieu of forfeiture shall not be issued unless the
offender has the means to pay the fine but has refused to do so
without reasonable excuse: see R. v. Wu,  3 S.C.R. 530,
 S.C.J. No. 78, 2003 SCC 73, at para. 31; and Lavigne,
at para. 46. If Mr. Rafilovich does not have the means to pay the
fine in lieu of forfeiture, that would constitute a reasonable
excuse for non-payment under s. 734.7(1) and he could not
 I therefore see no injustice in refusing to allow an accused
to benefit from the proceeds of crime, and requiring him to
account for those funds, even if some of them have been released
for payment of legal fees or living expenses.
 Accordingly, I would vary the sentence imposed to add a
fine in lieu of forfeiture in the sum of $41, 131.39, plus $845, the
latter being roughly equal to US$651 American dollars, for a
total of $41,976.39.
 In default of payment of this fine, the accused is sentenced to 12 months’ imprisonment.
(2) Forfeiture of offence-related property
 “Offence-related property” is defined in s. 2(1) of the
CDSA as any property,
(a) by means of or in respect of which a designated substance offence is
(b) that is used in any manner in connection with the commission of a des-
ignated substance offence, or
(c) that is intended for use for the purpose of committing a designated
 The appellant concedes that the 210 Victoria Street condominium unit was offence-related property.
 Section 16(1) of the CDSA provides that where a person is
convicted of a designated offence, and the court is satisfied that
any property is offence-related property, and that the offence
was committed in relation to that property, the court shall order
that the property be forfeited.
 Section 19.1(3) of the CDSA provides that, if a court is
satisfied that the impact of an order of forfeiture would be disproportionate to the nature and gravity of the offence, the
circumstances surrounding the commission of the offence and
the criminal record, if any, of the person convicted, a court
may decide not to order forfeiture of the property or part of