Excise Act, 2001

Marginal note:Penalty in respect of unaccounted excise stamps

• 238.1 (1) Every person who is issued excise stamps is liable to a penalty if the person cannot account for the stamps as being in their possession unless

  • (a) the person can demonstrate that the stamps were affixed to tobacco products, cannabis products, vaping products or their containers in the manner prescribed for the purposes of the definition stamped in section 2 and that duty, other than special duty, has been paid on the tobacco products, cannabis products or vaping products; or

  • (b) in the case of stamps that were cancelled, the person can demonstrate that the stamps were returned or destroyed as directed by the Minister.

• Marginal note:Amount of the penalty

  (2) The amount of the penalty for each excise stamp that cannot be accounted for is equal to

  • (a) in the case of a tobacco excise stamp, the duty that would be imposed on a tobacco product for which the stamp was issued under subsection 25.1(1);

  • (b) in the case of a cannabis excise stamp, five times the total of the following amounts:

    • (i) the dollar amount set out in subparagraph 1(a)(i) of Schedule 7,

    • (ii) if the stamp is in respect of a specified province, three times the dollar amount set out in subparagraph 1(a)(i) of Schedule 7, and

    • (iii) if the stamp is in respect of a prescribed specified province, $5.00; or

  • (c) in the case of a vaping excise stamp

    • (i) if the stamp is in respect of a specified vaping province, $10.00, and

    • (ii) in any other case, $5.00.