Excise Act, 2001 (S.C. 2002, c. 22)

Marginal note:Dishonoured instruments

251.2 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.

Marginal note:Failure to provide information

252. 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

253. 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.

Marginal note:Notice of imposed penalty

• 254. (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.