Marginal note:Contravention — sections 158.35 and 158.43 to 158.45
234.2 Every person that contravenes section 158.35, 158.43, 158.44 or 158.45 is liable to a penalty equal to the amount determined by the formula
(A + B) × 200%
where
- A
- is the amount determined under Schedule 8 in respect of the vaping products to which the contravention relates, using the rates of duty applicable at the time the contravention occurred; and
- B
- is
(a) if the contravention occurred in a specified vaping province, the amount determined for A, and
(b) in any other case, 0.
- 2022, c. 10, s. 71
- 2024, c. 15, s. 157
- Date modified: