Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2017-06-19 and last amended on 2016-12-15. Previous Versions

Marginal note:Falsifying or destroying records
  •  (1) Every person commits an offence who

    • (a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, certificate, record or answer filed or made as required under this Act;

    • (b) for the purpose of evading payment of any duty or obtaining a refund to which the person is not entitled under this Act

      • (i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or

      • (ii) makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person;

    • (c) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of duty, interest or other amount imposed under this Act;

    • (d) wilfully, in any manner, obtains or attempts to obtain a refund to which the person is not entitled under this Act; or

    • (e) conspires with any person to commit an offence described in any of paragraphs (a) to (d).

  • Marginal note:Punishment

    (2) Every person who commits an offence under subsection (1) is guilty of

    • (a) an indictable offence and is liable to

      • (i) a fine of not less than $1,000 plus 200%, and not more than $10,000 plus 300%, of the total amount of duty, interest or other amount that was sought to be evaded, or of the refund sought, or, if that total amount cannot be ascertained, a fine of not less than $10,000 and not more than $100,000,

      • (ii) imprisonment for a term of not more than five years, or

      • (iii) both a fine referred to in subparagraph (i) and imprisonment referred to in subparagraph (ii); or

    • (b) an offence punishable on summary conviction and liable to

      • (i) a fine of not less than $100 plus 200%, and not more than $1,000 plus 300%, of the total amount of duty, interest or other amount that was sought to be evaded, or of the refund sought, or, if that total amount cannot be ascertained, a fine of not less than $1,000 and not more than $25,000,

      • (ii) imprisonment for a term of not more than 18 months, or

      • (iii) both a fine referred to in subparagraph (i) and imprisonment referred to in subparagraph (ii).

  • Marginal note:Stay of appeal

    (3) If, in any appeal under Part 5, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court and, on doing so, the proceedings before the Tax Court are stayed pending final determination of the outcome of the prosecution.

Marginal note:Obstruction of officer
  •  (1) No person shall, physically or otherwise, do or attempt to do any of the following:

    • (a) interfere with, hinder or molest any officer doing anything the officer is authorized to do under this Act; or

    • (b) prevent any officer from doing anything the officer is authorized to do under this Act.

  • Marginal note:Failure to comply

    (2) Every person shall do everything the person is required to do under any of sections 208 to 210 or 260.

  • Marginal note:Punishment

    (3) Every person who contravenes subsection (1) or (2) is guilty of an offence punishable on summary conviction and liable to a fine of not less than $1,000 and not more than $25,000 or to imprisonment for a term of not more than 12 months, or to both.

Marginal note:Offence — confidential information
  •  (1) Every person who

    • (a) contravenes subsection 211(2), or

    • (b) knowingly contravenes an order made under subsection 211(7)

    is guilty of an offence and liable on summary conviction to a fine of not more than $5,000 or to imprisonment for a term of not more than 12 months, or to both.

  • Marginal note:Offence — confidential information

    (2) Every person

    • (a) to whom confidential information has been provided for a purpose pursuant to paragraph 211(6)(b), (d), (h), (l) or (m), or

    • (b) who is an official to whom confidential information has been provided for a purpose pursuant to paragraph 211(6)(a), (e) or (f),

    and who for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine of not more than $5,000 or to imprisonment for a term of not more than 12 months, or to both.

  • Marginal note:Definitions

    (3) In this section, confidential information and official have the same meaning as in subsection 211(1).

  • 2002, c. 22, s. 221;
  • 2007, c. 18, s. 120.
Marginal note:Other contraventions

 Every person who contravenes a provision of this Act or the regulations for which no other offence is specified in this Act is guilty of an offence and is liable on summary conviction to a fine of not more than $100,000 or to imprisonment for a term of not more than 12 months, or to both.

Marginal note:Defence of due diligence

 No person shall be convicted of an offence under this Act if the person establishes that they exercised all due diligence to prevent the commission of the offence.

Marginal note:Compliance orders

 If a person has been convicted by a court of an offence for a failure to comply with a provision of this Act, the court may make any order that it considers proper in order to enforce compliance with the provision.

Marginal note:No penalty unless imposed before laying of information

 A person who is convicted of failing to comply with a provision of this Act is not liable to pay a penalty under any of sections 233 to 253 for the same failure unless the penalty was imposed under section 254 before the information or complaint giving rise to the conviction was laid or made.

Marginal note:Officers of corporations, etc.

 If a person other than an individual commits an offence under this Act, every officer, director or agent of the person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted.

Marginal note:Offences by employees or agents

 In any prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or agent of the accused, whether or not the employee or agent is identified or has been prosecuted for the offence, unless the accused establishes that the offence was committed without the knowledge or consent of the accused and that the accused exercised all due diligence to prevent its commission.

Marginal note:Power to decrease punishment

 Despite the Criminal Code or any other law, the court has, in any prosecution or proceeding under this Act, neither the power to impose less than the minimum fine fixed under this Act nor the power to suspend sentence.

Marginal note:Information or complaint
  •  (1) An information or complaint under this Act may be laid or made by any officer. If an information or complaint is purported to have been laid or made under this Act, it is deemed to have been laid or made by an officer and shall not be called into question for lack of authority of the officer except by the Minister or a person acting for the Minister or for Her Majesty.

  • Marginal note:Two or more offences

    (2) An information or complaint in respect of an offence under this Act may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences.

  • Marginal note:Limitation of prosecutions

    (3) Despite subsection 786(2) of the Criminal Code, an information or complaint in respect of an offence under this Act that is to be prosecuted by way of summary conviction proceedings may be laid or made within two years after the day on which the matter of the information or complaint arose.

Proceeds of Crime

Marginal note:Property obtained from offences
  •  (1) No person shall possess any property or any proceeds of any property knowing that all or any part of it was obtained or derived directly or indirectly as a result of

    • (a) the commission of an offence under section 214 or subsection 216(1), 218(1) or 231(1); or

    • (b) a conspiracy or an attempt to commit, being a party to, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in paragraph (a).

  • Marginal note:Punishment

    (2) Every person who contravenes subsection (1)

    • (a) is guilty of an indictable offence and liable to a fine of not more than $500,000 or to imprisonment for a term of not more than five years, or to both; or

    • (b) is guilty of an offence punishable on summary conviction and liable to a fine of not more than $100,000 or to imprisonment for a term of not more than 18 months, or to both.

  • Marginal note:Exception

    (3) A peace officer or a person acting under the direction of a peace officer is not guilty of an offence under this section by reason only that the peace officer or person possesses property or the proceeds of property mentioned in subsection (1) for the purposes of an investigation or otherwise in the execution of the peace officer’s duties.

 
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