122Evidence the court is to consider

#### 122 Evidence the court is to consider (1) In assessing the value of \*benefits that a person has derived from the commission of an offence or offences (the illegal activity), the court is to have regard to the evidence before it concerning all or any of the following: (a) the money, or the value of the property other than money, that, because of the illegal activity, came into the possession or under the control of the person or another person; (b) the value of any other benefit that, because of the illegal activity, was provided to the person or another person; (c) if any of the illegal activity consisted of doing an act or thing in relation to a \*narcotic substance: (i) the market value, at the time of the offence, of similar or substantially similar narcotic substances; and (ii) the amount that was, or the range of amounts that were, ordinarily paid for the doing of a similar or substantially similar act or thing; (d) the value of the \*person’s property before, during and after the illegal activity; (e) the person’s income and expenditure before, during and after the illegal activity. (2) At the hearing of an application for a \*pecuniary penalty order, a \*police officer, or a \*Customs officer, who is experienced in the investigation of narcotics offences may testify, to the best of the officer’s information, knowledge and belief: (a) with respect to the amount that was the market value of a \*narcotic substance at a particular time or during a particular period; or (b) with respect to the amount, or the range of amounts, ordinarily paid at a particular time, or during a particular period, for the doing of an act or thing in relation to a narcotic substance. (3) The officer’s testimony under subsection (2): (a) is admissible at the hearing despite any rule of law or practice relating to hearsay evidence; and (b) is prima facie evidence of the matters testified.