Excise Tax Act (R.S.C., 1985, c. E-15)

Act current to 2013-05-26 and last amended on 2013-04-01. Previous Versions

Marginal note:Offence re confidential information

  • 328. (1) Every person who

    • (a) contravenes subsection 295(2), or

    • (b) knowingly contravenes an order made under subsection 295(5.1)

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

  • Marginal note:Idem

    (2) Every person

    • (a) to whom confidential information has been provided for a particular purpose under paragraph 295(5)(b), (c), (g), (k), (l), (m) or (n), or

    • (b) who is an official to whom confidential information has been provided for a particular purpose pursuant to paragraph 295(5)(a), (d), (e) or (h),

    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 not exceeding $5,000 or to imprisonment for a term not exceeding twelve months, or to both.

  • Marginal note:Definitions

    (3) In subsections (1) and (2), “official” and “confidential information” have the meanings assigned by subsection 295(1).

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12;
  • 1993, c. 27, s. 135;
  • 1999, c. 26, s. 39;
  • 2001, c. 17, s. 262;
  • 2007, c. 18, s. 51.
Previous Version
Marginal note:Failure to pay, collect or remit taxes

  • 329. (1) Every person who wilfully fails to pay, collect or remit tax or net tax as and when required under this Part is guilty of an offence punishable on summary conviction and liable, in addition to any penalty or interest otherwise provided, to

    • (a) a fine not exceeding the aggregate of $1,000 and an amount equal to 20% of the amount of tax or net tax that should have been paid, collected or remitted; or

    • (b) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding six months.

  • Marginal note:General offence

    (2) Every person who fails to comply with any provision of this Part for which no other penalty is provided under this Subdivision is guilty of an offence punishable on summary conviction and liable to a fine not exceeding $1,000.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12.
Marginal note:Officers of corporations, etc.

330. Where a person other than an individual is guilty of an offence under this Part, 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 the person has been prosecuted or convicted.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12.