Excise Act, 2001 (S.C. 2002, c. 22)
Full Document:
Act current to 2012-05-02 and last amended on 2011-06-26. Previous Versions
Marginal note:Contravention of section 71
241. Every person who contravenes section 71 is liable to a penalty equal to 200% of the duty that was imposed on the bulk spirits to which the contravention relates.
Marginal note:Contravention of section 72
242. 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
243. (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
243.1 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
244. 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
245. 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.