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Excise Act, 2001

Version of section 238.1 from 2010-07-12 to 2018-06-20:

Marginal note:Penalty in respect of unaccounted excise stamps

  •  (1) Every person who is issued excise stamps is liable to a penalty if the person cannot account for the stamps as being in their possession unless

    • (a) the person can demonstrate that the stamps were affixed to tobacco products or their containers in the manner prescribed for the purposes of the definition stamped in section 2 and that duty, other than special duty, has been paid on the products; or

    • (b) in the case of stamps that were cancelled, the person can demonstrate that the stamps were returned or destroyed as directed by the Minister.

  • Marginal note:Amount of the penalty

    (2) The amount of the penalty for each excise stamp that cannot be accounted for is equal to the duty that would be imposed on a tobacco product for which the stamp was issued under subsection 25.1(1).

  • 2010, c. 12, s. 44
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