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Excise Act, 2001 (S.C. 2002, c. 22)

Full Document:  

Act current to 2022-07-25 and last amended on 2022-06-30. Previous Versions

PART 6Enforcement (continued)

Offences and Punishment (continued)

Marginal note:Punishment for certain alcohol offences

  •  (1) Every person who contravenes section 63 or 73, subsection 78(1) or 83(1) or section 90, 93.1, 93.2 or 96 is guilty of an offence and liable

    • (a) on conviction on indictment, to a fine of not less than the amount determined under subsection (2) and not more than the amount determined under subsection (3) or to imprisonment for a term of not more than five years, or to both; or

    • (b) on summary conviction, to a fine of not less than the amount determined under subsection (2) and not more than the lesser of $100,000 and the amount determined under subsection (3) or to imprisonment for a term of not more than 18 months, or to both.

  • Marginal note:Minimum amount

    (2) The amount determined under this subsection for an offence under subsection (1) is the greater of

    • (a) the total of

      • (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed,

      • (ii) the number of litres of wine to which the offence relates multiplied by the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and

      • (iii) $10 multiplied by the number of litres of specially denatured alcohol or a restricted formulation to which the offence relates, and

    • (b) $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction.

  • Marginal note:Maximum amount

    (3) The amount determined under this subsection for an offence under subsection (1) is the greater of

    • (a) the total of

      • (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by 200% of the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed,

      • (ii) the number of litres of wine to which the offence relates multiplied by 200% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and

      • (iii) $20 multiplied by the number of litres of specially denatured alcohol or a restricted formulation to which the offence relates, and

    • (b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction.

  • 2002, c. 22, s. 217
  • 2006, c. 4, s. 44
  • 2007, c. 18, s. 118
  • 2017, c. 20, s. 52

Marginal note:Punishment for more serious alcohol offences

  •  (1) Every person who contravenes any of sections 67, 69 to 72, 75 or 88 or subsection 101(1) or (2) is guilty of an offence and liable

    • (a) on conviction on indictment, to a fine of not less than the amount determined under subsection (2) and not more than the amount determined under subsection (3) or to imprisonment for a term of not more than five years, or to both; or

    • (b) on summary conviction, to a fine of not less than the amount determined under subsection (2) and not more than the lesser of $500,000 and the amount determined under subsection (3) or to imprisonment for a term of not more than 18 months, or to both.

  • Marginal note:Minimum amount

    (2) The amount determined under this subsection for an offence under subsection (1) is the greater of

    • (a) the total of

      • (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by 200% of the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed, and

      • (ii) the number of litres of wine to which the offence relates multiplied by 200% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and

    • (b) $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction.

  • Marginal note:Maximum amount

    (3) The amount determined under this subsection for an offence under subsection (1) is the greater of

    • (a) the total of

      • (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by 300% of the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed, and

      • (ii) the number of litres of wine to which the offence relates multiplied by 300% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and

    • (b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction.

  • 2002, c. 22, s. 218
  • 2006, c. 4, s. 45
  • 2007, c. 18, s. 119
  • 2017, c. 20, s. 53

Marginal note:Punishment — sections 158.11 and 158.12

  •  (1) Every person that contravenes section 158.11 or 158.12 is guilty of an offence and liable

    • (a) on conviction on indictment, to a fine of not less than the amount determined under subsection (2) and not more than the amount determined under subsection (3) or to imprisonment for a term of not more than five years, or to both; or

    • (b) on summary conviction, to a fine of not less than the amount determined under subsection (2) and not more than the lesser of $500,000 and the amount determined under subsection (3) or to imprisonment for a term of not more than 18 months, or to both.

  • Marginal note:Minimum amount

    (2) The amount determined under this subsection for an offence under subsection (1) is the greater of

    • (a) the amount determined by the formula

      (A + B + C) × 200%

      where

      A
      is the amount determined under section 1 of Schedule 7, as that section read at the time the offence was committed, in respect of the cannabis products to which the offence relates,
      B
      is
      • (i) if the offence occurred in a specified province, 300% of the amount determined for A, and

      • (ii) in any other case, 0, and

      C
      is
      • (i) if the offence occurred in a prescribed specified province, 200% of the amount determined for A, and

      • (ii) in any other case, 0, and

    • (b) $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction.

  • Marginal note:Maximum amount

    (3) The amount determined under this subsection for an offence under subsection (1) is the greater of

    • (a) the amount determined by the formula

      (A + B + C) × 300%

      where

      A
      is the amount determined under section 1 of Schedule 7, as that section read at the time the offence was committed, in respect of the cannabis products to which the offence relates,
      B
      is
      • (i) if the offence occurred in a specified province, 300% of the amount determined for A, and

      • (ii) in any other case, 0, and

      C
      is
      • (i) if the offence occurred in a prescribed specified province, 200% of the amount determined for A, and

      • (ii) in any other case, 0, and

    • (b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction.

  • 2018, c. 12, s. 80

Marginal note:Falsifying or destroying records

  •  (1) Every person commits an offence who

    • (a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, certificate, record or answer filed or made as required under this Act;

    • (b) for the purpose of evading payment of any duty or obtaining a refund to which the person is not entitled under this Act

      • (i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or

      • (ii) makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person;

    • (c) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of duty, interest or other amount imposed under this Act;

    • (d) wilfully, in any manner, obtains or attempts to obtain a refund to which the person is not entitled under this Act; or

    • (e) conspires with any person to commit an offence described in any of paragraphs (a) to (d).

  • Marginal note:Punishment

    (2) Every person who commits an offence under subsection (1) is guilty of

    • (a) an indictable offence and is liable to

      • (i) a fine of not less than $1,000 plus 200%, and not more than $10,000 plus 300%, of the total amount of duty, interest or other amount that was sought to be evaded, or of the refund sought, or, if that total amount cannot be ascertained, a fine of not less than $10,000 and not more than $100,000,

      • (ii) imprisonment for a term of not more than five years, or

      • (iii) both a fine referred to in subparagraph (i) and imprisonment referred to in subparagraph (ii); or

    • (b) an offence punishable on summary conviction and liable to

      • (i) a fine of not less than $100 plus 200%, and not more than $1,000 plus 300%, of the total amount of duty, interest or other amount that was sought to be evaded, or of the refund sought, or, if that total amount cannot be ascertained, a fine of not less than $1,000 and not more than $25,000,

      • (ii) imprisonment for a term of not more than 18 months, or

      • (iii) both a fine referred to in subparagraph (i) and imprisonment referred to in subparagraph (ii).

  • Marginal note:Stay of appeal

    (3) If, in any appeal under Part 5, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court and, on doing so, the proceedings before the Tax Court are stayed pending final determination of the outcome of the prosecution.

Marginal note:Obstruction of officer

  •  (1) No person shall, physically or otherwise, do or attempt to do any of the following:

    • (a) interfere with, hinder or molest any officer doing anything the officer is authorized to do under this Act; or

    • (b) prevent any officer from doing anything the officer is authorized to do under this Act.

  • Marginal note:Failure to comply

    (2) Every person shall do everything the person is required to do under any of sections 208 to 210 or 260.

  • Marginal note:Punishment

    (3) Every person who contravenes subsection (1) or (2) is guilty of an offence punishable on summary conviction and liable to a fine of not less than $1,000 and not more than $25,000 or to imprisonment for a term of not more than 12 months, or to both.

Marginal note:Offence — confidential information

  •  (1) Every person who

    • (a) contravenes subsection 211(2), or

    • (b) knowingly contravenes an order made under subsection 211(7)

    is guilty of an offence and liable on summary conviction to a fine of not more than $5,000 or to imprisonment for a term of not more than 12 months, or to both.

  • Marginal note:Offence — confidential information

    (2) Every person

    • (a) to whom confidential information has been provided for a purpose pursuant to paragraph 211(6)(b), (d), (h), (l) or (m), or

    • (b) who is an official to whom confidential information has been provided for a purpose pursuant to paragraph 211(6)(a), (e) or (f),

    and who for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine of not more than $5,000 or to imprisonment for a term of not more than 12 months, or to both.

  • Marginal note:Definitions

    (3) In this section, confidential information and official have the same meaning as in subsection 211(1).

  • 2002, c. 22, s. 221
  • 2007, c. 18, s. 120

Marginal note:Other contraventions

 Every person who contravenes a provision of this Act or the regulations for which no other offence is specified in this Act is guilty of an offence and is liable on summary conviction to a fine of not more than $100,000 or to imprisonment for a term of not more than 12 months, or to both.

Marginal note:Defence of due diligence

 No person shall be convicted of an offence under this Act if the person establishes that they exercised all due diligence to prevent the commission of the offence.

Marginal note:Compliance orders

 If a person has been convicted by a court of an offence for a failure to comply with a provision of this Act, the court may make any order that it considers proper in order to enforce compliance with the provision.

Marginal note:No penalty unless imposed before laying of information

 A person who is convicted of failing to comply with a provision of this Act is not liable to pay a penalty under any of sections 233 to 253 for the same failure unless the penalty was imposed under section 254 before the information or complaint giving rise to the conviction was laid or made.

Marginal note:Officers of corporations, etc.

 If a person other than an individual commits an offence under this Act, every officer, director or agent of the person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted.

Marginal note:Offences by employees or agents

 In any prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or agent of the accused, whether or not the employee or agent is identified or has been prosecuted for the offence, unless the accused establishes that the offence was committed without the knowledge or consent of the accused and that the accused exercised all due diligence to prevent its commission.

Marginal note:Power to decrease punishment

 Despite the Criminal Code or any other law, the court has, in any prosecution or proceeding under this Act, neither the power to impose less than the minimum fine fixed under this Act nor the power to suspend sentence.

 
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