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Excise Act (R.S.C., 1985, c. E-14)

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Act current to 2021-06-28 and last amended on 2019-06-17. Previous Versions

PART IGeneral (continued)

Offences and Punishment (continued)

Marginal note:Refusing to assist officers

 Every person who, when called on in the Queen’s name by an officer to aid or assist him in the execution of any act or duty required by this Act, refuses or neglects to do so, and every master or person in charge of any vessel and every driver or person conducting or having charge of any vehicle or conveyance who refuses or neglects to stop the vessel, vehicle or conveyance when required to do so in the Queen’s name by an officer, is guilty of an indictable offence and liable to a fine of not more than one hundred dollars and not less than fifty dollars or to imprisonment for a term of not more than six months and not less than three months or to both fine and imprisonment, and in default of payment of the fine to a term or a further term of imprisonment of not more than six months and not less than three months.

  • R.S., c. E-12, s. 95

Marginal note:Offences in relation to books

 Every person carrying on any business subject to excise who fails or neglects, or allows any person acting for him or in his employ to fail or neglect, to keep books that are required to be kept by this Act or by any regulation made in that behalf, or to make true and correct entries therein of all particulars required by this Act to be entered in the books, and every person carrying on any business subject to excise who

  • (a) in any way alters or falsifies any of those entries or makes, or causes or allows to be made, any untrue entry or entries in the books,

  • (b) removes, or causes or permits the removal, from the books of any leaf or leaves or part of a leaf or leaves,

  • (c) defaces or erases, or causes or permits to be defaced or erased, any entry made therein,

  • (d) neglects or refuses to prepare and deliver any inventory or make any return or statement, to give any information or to render any accounts required by this Act,

  • (e) falsifies any return, inventory, statement or account, or knowingly gives false information, or

  • (f) neglects or refuses to produce any book, account, statement or return required by this Act to be kept, or any private books or accounts that are demanded for the inspection of any duly authorized officer, when required to do so during ordinary business hours,

is guilty of an indictable offence and shall, for a first offence, incur a fine of not more than three hundred dollars and not less than fifty dollars, and for each subsequent offence a fine not exceeding five hundred dollars, together with a further fine equal to double the amount of licence fees, duty or other impost payable under this Act by that person at the time of the offence on any spirits, malt, beer, manufactured tobacco, cigars, stock, goods manufactured in bond or materials for manufacturing them.

  • R.S., c. E-12, s. 96

Marginal note:Articles in respect of which no return made

  •  (1) Every article or commodity in respect of which

    • (a) any fraudulent, false, incorrect or imperfect information, entry, return, inventory, account or statement has been made or given,

    • (b) any information, entry, return, inventory, account or statement has been in whole or in part neglected or refused to be made or given, or

    • (c) any information, entry, return, inventory, account or statement has been in whole or in part erased, defaced, removed or destroyed

    shall be forfeited to the Crown and shall be seized by any officer and dealt with accordingly.

  • Marginal note:False or fraudulent return

    (2) All goods or materials, machinery, utensils, tools, apparatus or commodities in respect of which

    • (a) any fraudulent, false, incorrect or imperfect information, entry, return, inventory, account or statement has been made or given,

    • (b) any information, entry, return, inventory, account or statement has been, in whole or in part, neglected, or omitted, or refused to be made or given, or

    • (c) any information, entry, return, inventory, account or statement has been, in whole or in part, erased, defaced, removed or destroyed

    shall be forfeited to the Crown and shall be seized by any officer and dealt with accordingly.

  • Marginal note:Idem

    (3) Any goods or materials, machinery, utensils, tools, apparatus or commodities that are found in any premises subject to excise at the time when it is discovered that anything described in paragraph (2)(a), (b) or (c) has been done in respect thereof shall be forfeited to the Crown and shall be seized by any officer and dealt with accordingly.

  • Marginal note:Penalty

    (4) Every person who is required by this Act to make a return and fails to make the return within the time required by section 37 shall pay forthwith a penalty of two hundred and fifty dollars.

  • R.S., 1985, c. E-14, s. 99
  • R.S., 1985, c. 12 (4th Supp.), s. 60

Marginal note:Using weights and measures not inspected and approved

 Except as otherwise provided in this Act, every person who uses, or causes or permits the using of, any beams, scales, weights or measures in or about any premises subject to excise, other than those that have been tested, inspected and approved by the proper officer as provided in this Act, shall, for every offence, incur a fine not exceeding one hundred dollars and a further fine not exceeding fifty dollars for each subsequent day on which the use is continued, and the beams, scales, weights and measures shall be forfeited to the Crown and shall be seized by any officer and dealt with accordingly.

  • R.S., c. E-12, s. 98

Marginal note:Breaking the Crown’s lock or seal, etc.

 Every person is guilty of an indictable offence who

  • (a) opens or breaks any lock or seal or other contrivance attached to any apparatus, vessel, pipe, trough, safe, closed spirit-receiver, meter, pump, cock, room, warehouse or other apartment used for the security of the revenue under this Act;

  • (b) unlawfully abstracts any goods from any place where they or any of them are retained under the supervision of any officer;

  • (c) counterfeits any label, stamp or seal provided for under this Act; or

  • (d) without the knowledge and consent of the collector, in any way perforates any vessel or closed spirit-receiver used for containing any spirits on which the duties have not been paid.

  • R.S., c. E-12, s. 99

Marginal note:Removing bonded goods without entry

  •  (1) Where any goods subject to excise are removed or in any way abstracted from any bonding warehouse, without due entries having been made and the duties paid as required by law, whether the removal or abstraction is effected with or without the knowledge or consent of the person holding the licence for the warehouse or of the owner of the goods abstracted, the person to whom the licence for the warehouse was granted and the owner of the goods shall, in addition to the duties of excise to which the goods abstracted were liable, incur a penalty equal in amount to the duties.

  • Marginal note:Remaining goods liable

    (2) All goods, articles or things remaining in a bonding warehouse, when it is ascertained that any goods have been unlawfully abstracted, are liable for the duties to which the abstracted goods were subject and for the penalty described in subsection (1), and may be forthwith sold by order of the collector or other officer whose duty it then is to collect the duties of excise.

  • Marginal note:Proceeds

    (3) The proceeds of a sale held pursuant to subsection (2) shall be applied

    • (a) to the liquidation of the duties of excise to which the goods then in warehouse are subject;

    • (b) to the payment of the duties of excise to which the abstracted goods are subject; and

    • (c) to the payment of the penalty imposed by this section.

  • Marginal note:Remission to innocent owners

    (4) Where the persons who become liable to the penalty imposed by this section show, to the satisfaction of the Minister, that they were in no way privy to the unlawful abstraction of the goods, or that the goods were stolen by some person or persons unknown to them, and that they have used all possible means for the detection and arrest of the criminal, the Minister may remit the penalty on payment of the duties to which the goods would otherwise have been liable.

  • R.S., c. E-12, s. 100

Marginal note:Penalty for removal from bonding warehouse for certain exports

 Every person who removes from a bonding warehouse and exports in bond manufactured tobacco (as defined in subsection 58.1(1)) otherwise than in accordance with subparagraph 58.1(3)(a)(i) and paragraph 58.1(3)(b) is liable to pay, in addition to any duties or taxes that are payable under this or any other Act in respect of the tobacco, a penalty equal to the total of those duties and taxes, and that penalty becomes payable at the time the tobacco is exported.

  • 2001, c. 16, s. 10

Marginal note:Goods removed before duty paid

 Any goods removed from any premises subject to excise before the duty thereon has been paid or secured by bond in the manner required by law shall be seized and detained by any officer having a knowledge of the fact, and shall be forfeited to the Crown.

  • R.S., c. E-12, s. 101

Marginal note:Unlawful removal

 Goods subject to excise that have been removed from licensed premises contrary to this Act shall be forfeited to the Crown and may be seized and detained by any officer and dealt with accordingly.

  • R.S., c. E-12, s. 102
 
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