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Excise Act, 2001

Version of section 234.1 from 2018-10-17 to 2018-12-12:


Marginal note:Contravention of section 158.02, 158.1, 158.11 or 158.12

 Every person that contravenes section 158.02, that receives for sale cannabis products in contravention of section 158.1 or that sells or offers to sell cannabis products in contravention of section 158.11 or 158.12 is liable to a penalty equal to the amount determined by the formula

(A + B + C) × 200%

where

A
is the greater of
  • (a) the amount determined under section 1 of Schedule 7, as that section read at the time the contravention occurred, in respect of the cannabis products to which the contravention relates, and

  • (b) the amount obtained by multiplying the fair market value, at the time the contravention occurred, of the cannabis products to which the contravention relates by the percentage set out in section 4 of Schedule 7, as that section read at that time;

B
is
  • (a) if the offence occurred in a specified province, 300% of the amount determined for A, and

  • (b) in any other case, 0; and

C
is
  • (a) if the offence occurred in a prescribed specified province, 200% of the amount determined for paragraph (b) of the description of A, and

  • (b) in any other case, 0.

  • 2018, c. 12, s. 86

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