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Excise Act, 2001

Version of section 218 from 2018-04-01 to 2024-10-30:


Marginal note:Punishment for more serious alcohol offences

  •  (1) Every person who contravenes any of sections 67, 69 to 72, 75 or 88 or subsection 101(1) or (2) is guilty of an offence and liable

    • (a) on conviction on indictment, to a fine of not less than the amount determined under subsection (2) and not more than the amount determined under subsection (3) or to imprisonment for a term of not more than five years, or to both; or

    • (b) on summary conviction, to a fine of not less than the amount determined under subsection (2) and not more than the lesser of $500,000 and the amount determined under subsection (3) or to imprisonment for a term of not more than 18 months, or to both.

  • Marginal note:Minimum amount

    (2) The amount determined under this subsection for an offence under subsection (1) is the greater of

    • (a) the total of

      • (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by 200% of the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed, and

      • (ii) the number of litres of wine to which the offence relates multiplied by 200% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and

    • (b) $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction.

  • Marginal note:Maximum amount

    (3) The amount determined under this subsection for an offence under subsection (1) is the greater of

    • (a) the total of

      • (i) the number of litres of absolute ethyl alcohol in the spirits to which the offence relates multiplied by 300% of the rate of duty per litre of absolute ethyl alcohol applicable under section 1 of Schedule 4 at the time the offence was committed, and

      • (ii) the number of litres of wine to which the offence relates multiplied by 300% of the rate of duty applicable to a litre of wine under paragraph (c) of Schedule 6 at the time the offence was committed, and

    • (b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction.

  • 2002, c. 22, s. 218
  • 2006, c. 4, s. 45
  • 2007, c. 18, s. 119
  • 2017, c. 20, s. 53

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