Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Excise Act

Version of section 176 from 2003-01-01 to 2003-06-30:


Marginal note:Brewing without a licence

  •  (1) Every person who, without having a licence under this Act then in force,

    • (a) makes or brews any beer or malt liquor, except beer that is made or brewed for personal or family consumption or to be given away without charge and that is not for sale or commercial use, or

    • (b) has in his possession, whether the owner thereof or not, any beer or malt liquor that has not been made or brewed, distributed or disposed of in accordance with this Act,

    is guilty of an indictable offence and liable

    • (c) for a first offence, to a fine of not more than one hundred dollars and not less than twenty-five dollars, and in default of payment of the fine to a term of imprisonment, with or without hard labour, of not more than three months and not less than one month, and

    • (d) for each subsequent offence, to a fine of not more than two hundred and fifty dollars and not less than one hundred and fifty dollars, and in default of payment of the fine to a term of imprisonment with hard labour of not more than six months and not less than two months.

  • Marginal note:Additional punishment

    (2) Every person who becomes liable to the punishment provided for in subsection (1) shall, in addition thereto, forfeit and pay for the use of Her Majesty double the amount of excise duty and licence fee that should have been paid by that person under this Act.

  • R.S., 1985, c. E-14, s. 176
  • R.S., 1985, c. 7 (2nd Supp.), s. 66
Date modified: