Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

Marginal note:Amalgamations

 If two or more corporations (each of which is referred to in this section as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), the new corporation is deemed to be a separate person from each of the predecessors for the purposes of this Act except that, for prescribed purposes, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor.

PART 6ENFORCEMENT

Offences and Punishment

Marginal note:Unlawful production, sale, etc., of tobacco or alcohol

 Every person who contravenes section 25, 27, 29, 60 or 62 is guilty of an offence and liable

  • (a) on conviction on indictment, to a fine of not less than $50,000 and not more than $1,000,000 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 $10,000 and not more than $500,000 or to imprisonment for a term of not more than 18 months, or to both.

Marginal note:Punishment — section 30
  •  (1) Every person who contravenes section 30 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) $3.144 multiplied by the number of kilograms of raw leaf tobacco 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) $4.716 multiplied by the number of kilograms of raw leaf tobacco 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.

Marginal note:Punishment — section 32
  •  (1) Every person who contravenes section 32 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) $0.16 multiplied by the number of cigarettes to which the offence relates,

      • (ii) $0.11 multiplied by the number of tobacco sticks to which the offence relates,

      • (iii) $0.11 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

      • (iv) $0.21 multiplied by the number of cigars 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) $0.24 multiplied by the number of cigarettes to which the offence relates,

      • (ii) $0.16 multiplied by the number of tobacco sticks to which the offence relates,

      • (iii) $0.16 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

      • (iv) $0.65 multiplied by the number of cigars 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.