Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2016-05-12 and last amended on 2016-02-12. Previous Versions

Marginal note:Contravention of section 72

 Every person who contravenes section 72 is liable to a penalty equal to $1.24 per litre of wine to which the contravention relates.

  • 2002, c. 22, s. 242;
  • 2006, c. 4, s. 46.
Marginal note:Contravention of section 73, 74 or 90
  •  (1) Unless section 239, 241, 242 or 243.1 or subsection (2) applies, every person who contravenes section 73, 74 or 90 is liable to a penalty equal to

    • (a) if the contravention relates to spirits, 200% of the duty that was imposed on the spirits; or

    • (b) if the contravention relates to wine, $1.24 per litre of that wine.

  • Marginal note:Contravention of section 73 or 90 by licensed user

    (2) Every licensed user who exports, gives possession of or takes for use alcohol in contravention of section 73 or 90 is liable to a penalty equal to

    • (a) if the contravention relates to spirits, the duty that was imposed on the spirits; or

    • (b) if the contravention relates to wine, $0.62 per litre of that wine.

  • 2002, c. 22, s. 243;
  • 2006, c. 4, s. 47;
  • 2007, c. 18, s. 124.
Marginal note:Contravention of section 76, 89 or 91

 Every person who contravenes section 76, 89 or 91 is liable to a penalty equal to

  • (a) if the contravention relates to spirits, the duty that was imposed on the spirits; or

  • (b) if the contravention relates to wine, $0.62 per litre of that wine.

  • 2007, c. 18, s. 124.
Marginal note:Spirits improperly used as DA or SDA

 Every person who is required to export, return, dispose of or destroy an amount of spirits under paragraph 101(1)(a) or (b) or (2)(a) or (b) but is unable to do so because the amount has been used in the production of another product is liable to a penalty equal to the duty imposed under section 122 or levied under section 21.1 or subsection 21.2(1) of the Customs Tariff on the amount.

Marginal note:Contravention of section 78, 83 or 94

 Every person who contravenes section 78, 83 or 94 is liable to a penalty equal to 100% of the duty that was imposed on the alcohol to which the contravention relates.

Marginal note:Contravention of section 81, 86, 92 or 93

 Every person who contravenes section 81, 86, 92 or 93 is liable to a penalty equal to 50% of the duty that was imposed on the alcohol to which the contravention relates.

Marginal note:Unauthorized possession, etc., of SDA

 Every person who contravenes any of sections 96 to 98, 100, 102 or 103 is liable to a penalty of $10 per litre of specially denatured alcohol to which the contravention relates.

Marginal note:Unauthorized possession, etc., of restricted formulation

 Every person who contravenes section 93.1 or 93.2 is liable to a penalty of $10 per litre of restricted formulation to which the contravention relates.

  • 2007, c. 18, s. 125.
Marginal note:Unauthorized removal of marked special container

 Every excise warehouse licensee who removes a marked special container of alcohol from their excise warehouse for entry into the duty-paid market is liable to a penalty equal to 50% of the duty that was imposed on the alcohol in the container unless the container is marked for delivery to and use at a bottle-your-own premises and it is delivered to a bottle-your-own premises.

Marginal note:Contravention of section 154

 Every excise warehouse licensee who contravenes section 154 is liable to a penalty equal to the total of

  • (a) $1,000, and

  • (b) 50% of the duty that was imposed on the alcohol supplied in contravention of that section.

Marginal note:Failure to comply

 Every person is liable to a penalty of not more than $25,000 if the person fails to comply with

  • (a) section 206 or 207;

  • (b) a requirement in a notice referred to in section 208 or 210;

  • (c) a condition or requirement of a licence or registration issued to the person under this Act;

  • (d) a condition or restriction imposed under section 143; or

  • (e) the regulations.

Marginal note:Failure to answer demand

 Every person who does not file a return as and when required under a demand issued under section 169 is liable to a penalty equal to $250.

  • 2002, c. 22, s. 251;
  • 2006, c. 4, s. 119.
Marginal note:Failure to file return

 Every person who fails to file a return for a reporting period as and when required under this Act shall pay a penalty equal to the sum of

  • (a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid before the end of the day on which the return was required to be filed, and

  • (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed.

  • 2006, c. 4, s. 119;
  • 2010, c. 25, s. 120.
Marginal note:Dishonoured instruments

 For the purposes of this Act and section 155.1 of the Financial Administration Act, any charge that becomes payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that becomes payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid.

  • 2006, c. 4, s. 119.
Marginal note:Failure to provide information

 Every person who fails to provide any information or record as and when required under this Act is liable to a penalty of $100 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.

Marginal note:False statements or omissions

 Every person who knowingly, or under circumstances amounting to gross negligence, makes, or participates in, assents to or acquiesces in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) made in respect of a reporting period or activity is liable to a penalty equal to the greater of $250 and 25% of the total of

  • (a) if the false statement or omission is relevant to the determination of an amount of duty payable by the person, the amount, if any, by which

    • (i) that duty payable

    exceeds

    • (ii) the amount that would be the duty payable by the person if the duty were determined on the basis of the information provided in the return; and

  • (b) if the false statement or omission is relevant to the determination of a refund or any other payment that may be obtained under this Act, the amount, if any, by which

    • (i) the amount that would be the refund or other payment payable to the person if the refund or other payment were determined on the basis of the information provided in the return

    exceeds

    • (ii) the amount of the refund or other payment payable to the person.

  • 2002, c. 22, s. 253;
  • 2010, c. 25, s. 121.

Penalty Imposition

Marginal note:Notice of imposed penalty
  •  (1) A penalty that a person is liable to pay under any of sections 233 to 253, other than section 251.1, may be imposed by the Minister by serving on the person a written notice of the imposed penalty or by sending the notice by registered or certified mail to the person’s last known address.

  • Marginal note:Penalty is in addition to other sanction

    (2) A penalty may be imposed in addition to a seizure or forfeiture of a thing or the suspension or cancellation of a licence or registration under this Act that arises from the same event as the contravention in respect of which the penalty is imposed.

  • 2002, c. 22, s. 254;
  • 2006, c. 4, s. 120.
 
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