Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

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 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) $11.066 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates,

      • (ii) $0.5122 multiplied by the number of litres of wine to which the offence relates, and

      • (iii) $10 multiplied by the number of litres of denatured alcohol or specially denatured alcohol 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) $22.132 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates,

      • (ii) $1.0244 multiplied by the number of litres of wine to which the offence relates, and

      • (iii) $20 multiplied by the number of litres of denatured alcohol or specially denatured alcohol 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 for more serious alcohol offences
  •  (1) Every person who contravenes any of sections 67, 69 to 72, 74, 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) $22.132 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and

      • (ii) $1.0244 multiplied by the number of litres of wine 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) $33.198 multiplied by the number of litres of absolute ethyl alcohol in the spirits to which the offence relates, and

      • (ii) $1.5366 multiplied by the number of litres of wine 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.